Okla. Stat. tit. 27A, § 27A-1-4-113: Audit report - Components

A. An audit report is a report that includes each document and

communication, other than those set forth in Section 8 of this act,

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.