About Morris Miller, President and Owner

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Morris Miller is the president and founder of Miller Energy Consulting LLC (MEC), bringing over thirty years of expertise as a federal royalty consultant to the oil and gas industry. Since 2014, he has worked extensively with the Office of Natural Resources Revenue (ONRR), helping clients navigate complex audit issues, resolve audit issues, and ensure accurate federal reporting. His specialized skills include identifying allowable deductions from federal royalties and evaluating transportation and processing costs to guarantee compliance with federal regulations. MEC is recognized for its proficiency in unbundling gathering and processing costs, preparing cost-of-service calculations for producer-owned midstream assets, and assisting clients in rebooking federal royalty payments under evolving regulatory standards. Mr. Miller helps clients resolve or prevent reporting issues related to the pricing and valuation of natural gas based on interpretations of marketable condition of gas sold under Arm’s-Length Percentage of Proceeds and Keep Whole contracts.

Mr. Miller’s distinguished career includes key positions such as ONRR Royalty Reporter at WPX Energy, federal regulatory supervisor at Williams Companies, and roles at Amoco Petroleum. Beginning his industry journey at Amoco in 1997, he managed revenue distribution from oil and gas sales and led regulatory teams responsible for federal and tribal royalty reporting. His expertise extends to calculating cost-of-service for transportation and processing, as well as coordinating federal, state, and tribal audits to ensure compliance and transparency throughout the reporting process.

In addition to his consulting practice, Mr. Miller holds a Bachelor of Science in Accounting from Northeastern State University. He is an active member of the Council of Petroleum Accountants Societies, served on the Education Committee of the Oklahoma Society of CPAs, and is a former member of the American Institute of Certified Public Accountants. Dedicated to education and community service, he sponsored oil and gas courses for CPAs, served as treasurer for the Daylight Center and School in Kenya, and volunteered with Tulsa Public Schools. Mr. Miller’s leadership and service have been recognized with several honors, including the Quality Leadership Award from the Minerals Management Service.

INDUSTRY EXPERIENCE

• President & Founder, Miller Energy Consulting LLC (2014–present) – Specializing in federal reporting, both ONRR-2014 royalty reporting and OGOR production reporting, unbundling, and cost-of-service preparation for gathering and processing. 
• ONRR Royalty Reporter, WPX Energy (2005–2014)
• Federal Regulatory Supervisor, Williams Energy – Coordinated ONRR and Office of the Solicitor audits (2009)
• Regulatory Reporter, Amoco Research – Responsible for reporting and royalty payments to the ONRR for federal and tribal land production (1999-2003)
• Revenue Accountant, Amoco Research – Managed distribution of revenues from oil and gas sales
• Auditor, Minerals Management Service (now ONRR) – Performed audits of oil & gas companies (1991–1994)

RECOGNITION AND AWARDS

• Corporate Leadership Award (COLA), 2004 – Recognized for setting and maintaining high standards in Federal and Indian oil and gas royalty reporting, and for assuring the Minerals Management Service’s timely and accurate distribution of mineral receipts exceeding $348 million paid by BP America Production Co. in fiscal year 20031.
• Appointed by the Secretary of the Interior as an alternate member of the Indian Oil Valuation Negotiated Rulemaking Committee, 2012 – Contributed to the 2013 agreement between Indian Nations and industry representatives that changed oil valuation methods for most Indian leases1.
• SPOT Award for Outstanding Performance, 19941.
• Multiple letters of appreciation and additional awards received while employed by the Office of Natural Resources Revenue (ONRR).

MEMBERSHIPS AND AFFILIATIONS

• Petroleum Accountants Society of Oklahoma at Tulsa since 2006
• Co-Chair of Revenue Committee, 2013
• Founded the PASO-Tulsa ONRR Workshops in 2011, now managed by PASO Tulsa COPAS Chapter. Created conferences and workshops attended by more than 1,000 attendees.
• Education Committee from 2006 to 2012. Co-chaired "Get Your ONRR House in Order" and held a workshop in Tulsa, Oklahoma, September 2011 and February 2013
• Oklahoma Society of Certified Public Accountants, 2004 – 2008
• OSCPA Education Committee 

SPEAKING ENGAGEMENTS AND EXPERT WITNESS TESTIMONY

• Federal and Indian Oil and Gas Reporting hosted by Rocky Mountain Mineral Law Foundation – multiple engagements in 2013
• COPAS Spring 2014 Conference – "Proposed Indian Oil Valuation Rule"
• PASO-Tulsa in 2017 – "Keep Whole Contracts" for ONRR reporting and royalty calculations
• COPAS Spring 2025 Conference - "Unbundling for Dollars"
• Expert witness for WPX Energy in Federal Court in the case of The Anderson Living Trust, et al v. Williams Production Company, LLC, et al, March 2014

OUR TEAM

Allison Aytes is a consultant with the Miller Energy Consulting team and a seasoned professional with extensive experience in financial analysis, regulatory compliance, operational risk management, and data-driven strategy. Her experience includes developing predictive models, conducting thorough data analysis, and preparing comprehensive reporting that supports strategic decision-making, process improvement, and audit readiness. She is committed to fostering transparency, trust, and operational excellence through precise work and clear stakeholder communication.

Ms. Aytes holds a Juris Doctorate from Whittier College of Law and a Bachelor of Science in Business Management, Finance & Economics from Pepperdine University. Her core strengths include analytical and critical thinking, statistical reporting and data analysis, financial risk assessment, federal regulatory reporting and audit support, leadership and project management, cross-functional collaboration, predictive modeling and pricing strategy, and training development and presentation skills.

Her experience spans federal royalty reporting, energy consulting, competitive pricing analytics, operational reporting, academic leadership, banking compliance, audit management, and financial modeling. This combination of legal training, regulatory knowledge, and analytical expertise enables her to deliver reliable insight and support across complex financial and operational environments. Her work is grounded in accuracy, transparency, and practical insight that helps clients improve performance and strengthen decision-making.

Allison Aytes contact information: aytes@millerenergyconsultingllc.com, https://akafinancialconsulting.com, aaytes@akafinancialconsulting.com.

Please call today - let's get this done!  Phone 918-691-4559 anytime or visit me at my LinkedIn https://www.linkedin.com/in/morris-miller-6a322baa.