Oklahoma Code § 27A-1-4-114

Title 27A. Environment And Natural Resources: Audit report privilege - Confidentiality
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A.  An audit report is privileged as provided in this section.
B.  Except as provided in Sections 6 through 9 of this act, any
part of an audit report is privileged and is not admissible as
evidence or subject to discovery in:
1.  A civil action, whether legal or equitable; or
2.  An administrative proceeding.
C.  A person, when called or subpoenaed as a witness, may not be
compelled to testify or produce a document related to an
environmental or health and safety audit if:
1.  The testimony or document discloses any item listed in
Section 4 of this act that was made as part of the preparation of an

environmental or health and safety audit report and that is
addressed in a privileged part of an audit report; and
2.  The person is:
a. a person who conducted any portion of the audit but
did not personally observe the physical events,
b. a person to whom the audit results are disclosed under
Section 6 of this act, or
c. a custodian of the audit results.
D.  A person who conducts or participates in the preparation of
an environmental or health and safety audit and who has actually
observed physical events of violation may testify about those events
but may not be compelled to testify about or produce documents
related to the preparation of or any privileged part of an
environmental or health and safety audit or any item listed in
Section 4 of this act.
E.  An employee of a state agency may not request, review or
otherwise use an audit report during an agency inspection of a
regulated facility or operation, or an activity of a regulated
facility or operation.
F.  A party asserting the privilege described in this section
has the burden of establishing the applicability of the privilege.
G.  No audit report or any associated information or records
shall be subject to Section 24A.1 et seq. of Title 51 of the
Oklahoma Statutes.  All records collected pursuant to this act shall
be deemed confidential.

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