Okla. Stat. tit. 27A, § 27A-1-4-118: Privilege in criminal proceedings – Review of

privileged information required under state or federal law.

A. If an audit report is obtained, reviewed or used in a

criminal proceeding, the administrative or civil evidentiary

privilege established by Section 5 of this act is not waived or

eliminated for any other purpose.

B. Notwithstanding the privilege established by Section 5 of

this act, a regulatory agency may review information that is

required to be available under a specific state or federal law, but

that review does not waive or eliminate the administrative or civil

evidentiary privilege if applicable.

C. If information is required to be available to the public by

operation of a specific state or federal law, the governmental

authority shall notify the person claiming the privilege of the

potential for public disclosure before obtaining the information

under subsection A or B of this section.

D. If privileged information is disclosed under subsection B or

C of this section on the motion of a party, a court or the

appropriate administrative official shall suppress evidence offered

in any civil or administrative proceeding that arises or is derived

from review, disclosure or use of information obtained under this

section unless the review, disclosure or use is authorized under

Section 8 of this act. A party having received information under

subsection B or C of this section has the burden of proving that the

evidence offered did not arise and was not derived from the review

of privileged information.