Arizona Revised Statutes § 49-1402 Audit Report; Contents

49-1402. Audit report; contents

A. An audit report shall include each document and communication, other than those set forth in section 49-1406, that is created for an environmental audit to evaluate compliance with environmental laws.

B. An audit report may include the following:

1. A report prepared by an auditor, consultant, monitor or other similar person, which may include:

(a) A description of the scope of the audit.

(b) The information gained in the audit and findings, conclusions and recommendations.

(c) Exhibits and appendices.

2. Memoranda and documents analyzing all or a portion of the materials described by subsection C, paragraph 1 of this section or discussing implementation issues.

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 gathered in the course of an environmental 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.

10. Other communications associated with an environmental 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. The failure to label a document does not constitute a waiver of the audit privilege or create a presumption that the privilege does or does not apply.

E. Once initiated, an audit shall be completed within a reasonable time not to exceed six months unless an extension is based on reasonable grounds.

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Last modified: October 13, 2016