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§ 1-4-113. Audit report--Components

Oklahoma Statutes AnnotatedTitle 27A. Environment and Natural ResourcesEffective: November 1, 2019

Oklahoma Statutes Annotated
Title 27a. Environment and Natural Resources (Refs & Annos)
Chapter 1. Oklahoma Environmental Quality Act (Refs & Annos)
Article V. Environmental, Health and Safety Audit Privilege Act
Effective: November 1, 2019
27A Okl.St.Ann. § 1-4-113
§ 1-4-113. Audit report--Components
Currentness
A. An audit report is a report that includes each document and communication, other than those set forth in Section 8 of this act,1 produced from an environmental or health and safety audit.
B. General components that may be contained in a completed audit report include:
1. A report prepared by an auditor, monitor or similar person, which may include:
a. a description of the scope of the audit,
b. the information gained in the audit and findings, conclusions and recommendations, and
c. exhibits and appendices;
2. Memoranda and documents analyzing all or a portion of the materials described by paragraph 1 of this subsection or discussing implementation issues; and
3. An implementation plan or tracking system to correct past noncompliance, improve current compliance or prevent future noncompliance.
C. The types of exhibits and appendices that may be contained in an audit report include supporting information that is collected or developed for the primary purpose of and in the course of an environmental or health and safety audit, including:
1. Interviews with current or former employees;
2. Field notes and records of observations;
3. Findings, opinions, suggestions, conclusions, guidance, notes, drafts and memoranda;
4. Legal analyses;
5. Drawings;
6. Photographs;
7. Laboratory analyses and other analytical data;
8. Computer-generated or electronically recorded information;
9. Maps, charts, graphs and surveys; and
10. Other communications associated with an environmental or health and safety audit.
D. To facilitate identification, each document in an audit report should be labeled “COMPLIANCE REPORT: PRIVILEGED DOCUMENT,” or labeled with words of similar import. Failure to label a document under this section does not constitute a waiver of the audit privilege or create a presumption that the privilege does or does not apply.
E. Unless an extension is approved by the governmental entity with regulatory authority over the regulated facility or operation based on reasonable grounds, an environmental or health and safety audit must be completed within a reasonable time not to exceed six months after:
1. The date the audit is initiated; or
2. The acquisition closing date, if the person continues the audit.
F. Paragraph 1 of subsection E of this section does not apply to an environmental or health and safety audit conducted before the acquisition closing date by a potential purchaser that is considering the acquisition of the regulated facility or operation.

Credits

Laws 2019, c. 229, § 4, eff. Nov. 1, 2019.

Footnotes

1
Title 27A, § 1-4-117.
27A Okl. St. Ann. § 1-4-113, OK ST T. 27A § 1-4-113
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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