Indiana Audits: What you need to know

Voluntary environmental audits: Indiana Code (IC) 13-28-4-1 to 13-28-4-10

Definitions: IC 13-11-2-68 to 13-11-2-69

Audit report protection: IC 13-28-4-1 and IC 13-28-4-2

Burden of proof: IC 13-28-4-4

When privilege does not apply: IC 28-4-9

Other privileges: IC 13-28-4-10

Self-Disclosure and Environmental Audit Nonrule Policy: Enforcement-99-0005-NPD

Indiana Department of Environmental Management (IDEM) Office of Voluntary Compliance

IDEM Office of Enforcement

See ADDRESSES & CONTACTS for addresses and telephone numbers.

See national section for basic information and federal regulations.

• Rules. Indiana protects environmental audit information as inadmissible evidence in a civil or administrative action, including enforcement actions under state law. The state has also adopted a nonrule policy that provides the Office of Enforcement with the discretion to reduce or eliminate gravity-based civil penalties for violations that are voluntarily disclosed.

Indiana's audit policy is generally consistent with the U.S. Environmental Protection Agency's (EPA's) Self-Disclosure and Environmental Audit Policy. IDEM's audit policy specifically states that IDEM will work with EPA to address any provisions of its policy that are inconsistent with the federal audit policy. See the national section AUDITS for a description of EPA's policy.

• Administration and enforcement. IDEM administers and enforces Indiana's audit privilege rules and policy.

AUDIT PRIVILEGE

Definitions

IC 13-11-2-68 to 13-11-2-69

Environmental audit. Indiana defines an "environmental audit" as a voluntary and comprehensive evaluation of:

• A facility, or a facility ...