Okla. Stat. tit. 27A, § 27A-1-4-114: Audit report privilege - Confidentiality

A. An audit report is privileged as provided in this section.

B. Except as provided in Sections 6 through 9 of this act, any

part of an audit report is privileged and is not admissible as

evidence or subject to discovery in:

1. A civil action, whether legal or equitable; or

2. An administrative proceeding.

C. A person, when called or subpoenaed as a witness, may not be

compelled to testify or produce a document related to an

environmental or health and safety audit if:

1. The testimony or document discloses any item listed in

Section 4 of this act that was made as part of the preparation of an

environmental or health and safety audit report and that is

addressed in a privileged part of an audit report; and

2. The person is:

a. a person who conducted any portion of the audit but

did not personally observe the physical events,

b. a person to whom the audit results are disclosed under

Section 6 of this act, or

c. a custodian of the audit results.

D. A person who conducts or participates in the preparation of

an environmental or health and safety audit and who has actually

observed physical events of violation may testify about those events

but may not be compelled to testify about or produce documents

related to the preparation of or any privileged part of an

environmental or health and safety audit or any item listed in

Section 4 of this act.

E. An employee of a state agency may not request, review or

otherwise use an audit report during an agency inspection of a

regulated facility or operation, or an activity of a regulated

facility or operation.

F. A party asserting the privilege described in this section

has the burden of establishing the applicability of the privilege.

G. No audit report or any associated information or records

shall be subject to Section 24A.1 et seq. of Title 51 of the

Oklahoma Statutes. All records collected pursuant to this act shall

be deemed confidential.