{"data":{"id":"us-ok/okla.-stat.-tit.-27a-27a-1-4-113","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 27A, § 27A-1-4-113","heading":"Audit report - Components","body":"A. An audit report is a report that includes each document and\n\ncommunication, other than those set forth in Section 8 of this act,\n\nproduced from an environmental or health and safety audit.\n\nB. General components that may be contained in a completed\n\naudit report include:\n\n1. A report prepared by an auditor, monitor or similar person,\n\nwhich may include:\n\na. a description of the scope of the audit,\n\nb. the information gained in the audit and findings,\n\nconclusions and recommendations, and\n\nc. exhibits and appendices;\n\n2. Memoranda and documents analyzing all or a portion of the\n\nmaterials described by paragraph 1 of this subsection or discussing\n\nimplementation issues; and\n\n3. An implementation plan or tracking system to correct past\n\nnoncompliance, improve current compliance or prevent future\n\nnoncompliance.\n\nC. The types of exhibits and appendices that may be contained\n\nin an audit report include supporting information that is collected\n\nor developed for the primary purpose of and in the course of an\n\nenvironmental or health and safety audit, including:\n\n1. Interviews with current or former employees;\n\n2. Field notes and records of observations;\n\n3. Findings, opinions, suggestions, conclusions, guidance,\n\nnotes, drafts and memoranda;\n\n4. Legal analyses;\n\n5. Drawings;\n\n6. Photographs;\n\n7. Laboratory analyses and other analytical data;\n\n8. Computer-generated or electronically recorded information;\n\n9. Maps, charts, graphs and surveys; and\n\n10. Other communications associated with an environmental or\n\nhealth and safety audit.\n\nD. To facilitate identification, each document in an audit\n\nreport should be labeled \"COMPLIANCE REPORT: PRIVILEGED DOCUMENT,\"\n\nor labeled with words of similar import. Failure to label a\n\ndocument under this section does not constitute a waiver of the\n\naudit privilege or create a presumption that the privilege does or\n\ndoes not apply.\n\nE. Unless an extension is approved by the governmental entity\n\nwith regulatory authority over the regulated facility or operation\n\nbased on reasonable grounds, an environmental or health and safety\n\naudit must be completed within a reasonable time not to exceed six\n\nmonths after:\n\n1. The date the audit is initiated; or\n\n2. The acquisition closing date, if the person continues the\n\naudit.\n\nF. Paragraph 1 of subsection E of this section does not apply\n\nto an environmental or health and safety audit conducted before the\n\nacquisition closing date by a potential purchaser that is\n\nconsidering the acquisition of the regulated facility or operation.","path":["OK Code","Title 27A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os27A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"acc71680608727b5b102945fbef35f6122e920ce34d1da9cd2e4696ffb63d17e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-27a-27a-1-4-112","next":"us-ok/okla.-stat.-tit.-27a-27a-1-4-114"},"notice":"GroundRules: Original legal text. Not legal advice."}