{"data":{"id":"us-ok/okla.-stat.-tit.-27a-27a-1-4-114","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 27A, § 27A-1-4-114","heading":"Audit report privilege - Confidentiality","body":"A. An audit report is privileged as provided in this section.\n\nB. Except as provided in Sections 6 through 9 of this act, any\n\npart of an audit report is privileged and is not admissible as\n\nevidence or subject to discovery in:\n\n1. A civil action, whether legal or equitable; or\n\n2. An administrative proceeding.\n\nC. A person, when called or subpoenaed as a witness, may not be\n\ncompelled to testify or produce a document related to an\n\nenvironmental or health and safety audit if:\n\n1. The testimony or document discloses any item listed in\n\nSection 4 of this act that was made as part of the preparation of an\n\nenvironmental or health and safety audit report and that is\n\naddressed in a privileged part of an audit report; and\n\n2. The person is:\n\na. a person who conducted any portion of the audit but\n\ndid not personally observe the physical events,\n\nb. a person to whom the audit results are disclosed under\n\nSection 6 of this act, or\n\nc. a custodian of the audit results.\n\nD. A person who conducts or participates in the preparation of\n\nan environmental or health and safety audit and who has actually\n\nobserved physical events of violation may testify about those events\n\nbut may not be compelled to testify about or produce documents\n\nrelated to the preparation of or any privileged part of an\n\nenvironmental or health and safety audit or any item listed in\n\nSection 4 of this act.\n\nE. An employee of a state agency may not request, review or\n\notherwise use an audit report during an agency inspection of a\n\nregulated facility or operation, or an activity of a regulated\n\nfacility or operation.\n\nF. A party asserting the privilege described in this section\n\nhas the burden of establishing the applicability of the privilege.\n\nG. No audit report or any associated information or records\n\nshall be subject to Section 24A.1 et seq. of Title 51 of the\n\nOklahoma Statutes. All records collected pursuant to this act shall\n\nbe deemed confidential.","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":"5e168ad37f4e4e3e13fd505358a30606a3268e764c75572a56e191b16cb99730","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-27a-27a-1-4-113","next":"us-ok/okla.-stat.-tit.-27a-27a-1-4-115"},"notice":"GroundRules: Original legal text. Not legal advice."}