Kansas Audits regulations & environmental compliance analysis

Kansas Audits: What you need to know

Governing Law and Regulations

Environmental audit privilege and penalty immunity: Kansas Statutes Annotated (KS Stat. Ann.) 60-3332 to 60-3339

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Definitions: KS Stat. Ann. 60-3332

Audit privilege:

Audit report and testimony privilege: KS Stat. Ann. 60-3333

Exceptions to privilege: KS Stat. Ann. 60-3334 and KS Stat. Ann. 60-3336

Burden of proof: KS Stat. Ann. 60-3334

Civil, criminal, or administrative proceeding: KS Stat. Ann. 60-3334 and KS Stat. Ann. 60-3335

Environmental management system (EMS): KS Stat. Ann. 60-3334 and KS Stat. Ann. 60-3339

Self-disclosure of noncompliance:

Penalty immunity: KS Stat. Ann. 60-3338

Regulatory Agency

Kansas Department of Health and Environment (KDHE) Division of Environment

See ADDRESSES & CONTACTS for addresses and telephone numbers.

See national section for basic information and federal regulations.

Comparison: State vs. Federal

Rules. Since 1993, several states have adopted audit privilege laws that protect the results of corporate audits of environmental compliance from disclosure to enforcement officials and the public, treating them as proprietary information. Kansas passed legislation in 1995 that protects environmental audit information as nonadmissible evidence in a civil, criminal, or administrative action, with certain exceptions. It provides immunity from penalties of violations voluntarily disclosed.

Kansas's audit statute generally follows that of many other states and the U.S. Environmental Protection Agency (EPA) guidelines for audit disclosure privilege and penalty immunity. Unlike other states with similar laws, Kansas law directs a court or administrative tribunal to give consideration to facilities that implement Environmental Management Systems (EMSs) when ...

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