ENVIRONMENTAL AUDIT REPORT

CONFIDENTIAL - PRIVILEGED DOCUMENT

[PRIVILEGE NOTICE: This Environmental Audit Report may be protected by attorney-client privilege, work product doctrine, and/or state environmental audit privilege laws. Unauthorized disclosure is prohibited.]

PART I: AUDIT IDENTIFICATION

A. Audit Information

Audit Reference Number: [________________________________]
Audit Type:
☐ Comprehensive Compliance Audit
☐ Program-Specific Audit (specify): [________________________________]
☐ Pre-Acquisition Due Diligence Audit
☐ ISO 14001 Internal Audit
☐ Third-Party Certification Audit
☐ Follow-Up/Verification Audit
☐ Other: [________________________________]

Audit Dates: [__/__/____] to [__/__/____]
Report Date: [__/__/____]

B. Facility Information

Facility Name: [________________________________]

Facility Address:
Street: [________________________________]
City: [________________________________]
State: [____] ZIP Code: [__________]

Facility Type: [________________________________]
NAICS Code: [________________________________]
EPA ID Number: [________________________________]
Number of Employees: [________]

C. Audit Team

Lead Auditor:
Name: [________________________________]
Organization: [________________________________]
Qualifications: [________________________________]
Phone: [________________________________]
Email: [________________________________]

Audit Team Members:

D. Facility Contacts

PART II: EXECUTIVE SUMMARY

A. Audit Scope

Regulatory Programs Covered:
☐ Clean Air Act (CAA) Compliance
☐ Clean Water Act (CWA) Compliance
☐ Resource Conservation and Recovery Act (RCRA) Compliance
☐ CERCLA/Superfund Compliance
☐ Toxic Substances Control Act (TSCA) Compliance
☐ EPCRA/Community Right-to-Know Compliance
☐ SPCC/Oil Pollution Prevention
☐ State Environmental Regulations: [________________________________]
☐ Local Requirements: [________________________________]
☐ Environmental Management System (ISO 14001)
☐ Other: [________________________________]

Audit Period Covered: [__/__/____] to [__/__/____]

Limitations and Exclusions:
[________________________________]
[________________________________]

B. Summary of Findings

Total Findings: [____]

C. Overall Compliance Assessment

☐ Facility is in substantial compliance with applicable requirements
☐ Facility has some compliance deficiencies requiring corrective action
☐ Facility has significant compliance issues requiring immediate attention
☐ Unable to determine compliance status (explain): [________________________________]

D. Key Findings Summary

High Priority Items:
1. [________________________________]
2. [________________________________]
3. [________________________________]

Medium Priority Items:
1. [________________________________]
2. [________________________________]
3. [________________________________]

PART III: AUDIT METHODOLOGY

A. Pre-Audit Activities

Document Review:
☐ Environmental permits and applications
☐ Previous audit reports
☐ Regulatory correspondence
☐ Inspection reports
☐ Emission/discharge monitoring data
☐ Waste manifests and records
☐ Training records
☐ Standard operating procedures
☐ Incident/spill reports
☐ Compliance certifications

Personnel Interviews:
| Name | Title | Topics Discussed |
|------|-------|-----------------|
| [________________________________] | [________________________________] | [________________________________] |
| [________________________________] | [________________________________] | [________________________________] |
| [________________________________] | [________________________________] | [________________________________] |

B. On-Site Activities

Facility Walkthrough:
☐ Production areas
☐ Waste storage areas
☐ Wastewater treatment systems
☐ Air emission sources
☐ Chemical storage areas
☐ Loading/unloading areas
☐ Stormwater management features
☐ Underground/aboveground storage tanks
☐ Emergency equipment
☐ Monitoring equipment

Equipment/Systems Inspected:

C. Audit Standards and Protocols

Audit Standards Applied:
☐ EPA Environmental Auditing Policy Statement
☐ ISO 14001:2015
☐ ISO 19011 (Guidelines for Auditing Management Systems)
☐ ASTM E2107 (Standard Practice for Environmental Regulatory Compliance Audits)
☐ Company Environmental Audit Protocols
☐ Other: [________________________________]

PART IV: DETAILED FINDINGS

Finding #[____]

Finding Category: ☐ High Priority ☐ Medium Priority ☐ Low Priority ☐ Observation

Regulatory Program: [________________________________]
Applicable Requirement: [________________________________]
Citation: [________________________________]

Description of Finding:
[________________________________]
[________________________________]
[________________________________]

Evidence/Observations:
[________________________________]
[________________________________]

Potential Consequences:
☐ Regulatory penalty exposure: Estimated $[________________]
☐ Criminal liability potential: ☐ Yes ☐ No
☐ Permit violation
☐ Reporting obligation triggered
☐ Other: [________________________________]

Root Cause Analysis:
☐ Lack of awareness of requirement
☐ Inadequate procedures
☐ Inadequate training
☐ Equipment malfunction/failure
☐ Human error
☐ Resource constraints
☐ Management system gap
☐ Other: [________________________________]

Recommended Corrective Action:
[________________________________]
[________________________________]

Recommended Completion Date: [__/__/____]

Responsible Party: [________________________________]

Finding #[____]

Finding Category: ☐ High Priority ☐ Medium Priority ☐ Low Priority ☐ Observation

Regulatory Program: [________________________________]
Applicable Requirement: [________________________________]
Citation: [________________________________]

Description of Finding:
[________________________________]
[________________________________]
[________________________________]

Evidence/Observations:
[________________________________]
[________________________________]

Potential Consequences:
☐ Regulatory penalty exposure: Estimated $[________________]
☐ Criminal liability potential: ☐ Yes ☐ No
☐ Permit violation
☐ Reporting obligation triggered
☐ Other: [________________________________]

Root Cause Analysis:
☐ Lack of awareness of requirement
☐ Inadequate procedures
☐ Inadequate training
☐ Equipment malfunction/failure
☐ Human error
☐ Resource constraints
☐ Management system gap
☐ Other: [________________________________]

Recommended Corrective Action:
[________________________________]
[________________________________]

Recommended Completion Date: [__/__/____]

Responsible Party: [________________________________]

[Continue for additional findings as needed]

PART V: PROGRAM-SPECIFIC COMPLIANCE ASSESSMENT

A. Air Quality Compliance (Clean Air Act)

B. Water Quality Compliance (Clean Water Act)

C. Hazardous Waste Compliance (RCRA)

D. SPCC/Oil Pollution Prevention

E. EPCRA/Community Right-to-Know

PART VI: ENVIRONMENTAL MANAGEMENT SYSTEM ASSESSMENT

A. ISO 14001 Elements (if applicable)

PART VII: CORRECTIVE ACTION PLAN

A. Corrective Action Summary

B. Estimated Costs

PART VIII: EPA AUDIT POLICY CONSIDERATIONS

A. Self-Disclosure Analysis

EPA Audit Policy Criteria for Penalty Mitigation:
☐ Systematic discovery (through audit or compliance program)
☐ Voluntary discovery (not through legally required monitoring)
☐ Prompt disclosure (within 21 days of discovery)
☐ Discovery and disclosure independent of government investigation
☐ Prompt correction (within 60 days)
☐ Prevent recurrence
☐ No repeat violations
☐ Other violations excluded (e.g., no serious actual harm)
☐ Cooperation with EPA

Recommendation:
☐ Self-disclosure recommended under EPA Audit Policy
☐ Self-disclosure not recommended (explain): [________________________________]
☐ Further analysis required

B. State Audit Privilege Analysis

State Audit Privilege Available: ☐ Yes ☐ No ☐ Uncertain

If Yes:
State: [________________________________]
Statutory Citation: [________________________________]
Requirements for Privilege: [________________________________]
Disclosure Limitations: [________________________________]

PART IX: CERTIFICATIONS

A. Lead Auditor Certification

I certify that this environmental audit was conducted in accordance with professional auditing standards and that the findings and conclusions contained in this report accurately reflect the conditions observed and information reviewed during the audit.

Signature: [________________________________]
Printed Name: [________________________________]
Title/Qualifications: [________________________________]
Date: [__/__/____]

B. Facility Acknowledgment

The facility acknowledges receipt of this audit report and understands its contents. The facility commits to addressing the identified findings in accordance with the corrective action plan.

Signature: [________________________________]
Printed Name: [________________________________]
Title: [________________________________]
Date: [__/__/____]

STATE-SPECIFIC NOTES

California

• California does not have an environmental audit privilege law
• Self-audit disclosures may be discoverable
• Cal/EPA has separate self-audit policy
• Consider attorney-client privilege protection
• DTSC has supplemental audit guidance

Texas

• Texas Environmental, Health, and Safety Audit Privilege Act (Tex. Health & Safety Code Ch. 1101)
• Privilege available for voluntary audits
• Must follow specific procedures to claim privilege
• Immunity provisions available for disclosed violations
• 45-day disclosure period after discovery

Florida

• Florida has environmental audit privilege (F.S. § 403.091)
• Privilege applies to self-evaluative environmental audits
• Must be conducted in good faith
• Does not protect against criminal violations
• FDEP self-disclosure policy available

New York

• New York has environmental audit privilege (ECL § 3-0303)
• Applies to voluntary self-evaluations
• Does not protect willful violations
• Must be documented as audit to qualify
• NYSDEC has self-disclosure policy

SOURCES AND REFERENCES

• EPA Audit Policy: https://www.epa.gov/compliance/epas-audit-policy
• ISO 14001:2015 Standard
• ASTM E2107 Environmental Regulatory Compliance Audits
• EPA Compliance Guidance: https://www.epa.gov/compliance

This template is provided for general informational purposes. Environmental audits should be conducted by qualified professionals under appropriate legal protections. Consult with environmental counsel regarding audit privilege, disclosure obligations, and self-policing policies.