GEORGETOWN, March 6 (Reuters) - Guyana's Natural

Resources ministry has ordered the country's tax agency to begin

a dispute resolution with Exxon Mobil ( XOM ) over the recovery

of some $214 million in expenses registered by the U.S. major as

part of its offshore operations.

The move follows the completion of an audit by U.S.-based

consultancy IHS Markit covering expenses in the 1999-2017

period.

A second audit ordered by the government to firm VHE

Consulting covering expenses from 2018 to 2020 has not been

completed, the ministry said in a release.