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:
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.
Added by Laws 2019, c. 229, § 4, eff. Nov. 1, 2019.