Utah Audits: What you need to know

Environmental Self-Evaluation Act: Utah Code Annotated (UCA) 19-7-101 to 19-7-109

Environmental Self-Evaluation Privilege: Utah Rules of Evidence, Rule 508

Audit privilege legislation:

Purpose: UCA 19-7-101, UCA 19-7-102, and UCA 19-7-108

Definitions: UCA 19-7-103

Audit incentive policy: UCA 19-7-109

General rule of privilege: UCA 19-7-105 and Rule 508(b)

Privileged communications: UCA 19-7-107

Waiver of privilege: Rule 508(b) to 508(d)

Unlawful disclosure: UCA 19-7-104 and Rule 508(c)

In-camera review: UCA 19-7-106 and Rule 508(e)

Utah Department of Environmental Quality (DEQ)

See ADDRESSES & CONTACTS for addresses and telephone numbers.

See national section for basic information and federal regulations.

• Rules. Utah has passed legislation that protects the contents of an environmental audit report from disclosure in administrative and judicial proceedings, except when the privilege is waived or asserted to avoid a clear and imminent danger to public health and several other exceptions.

• Administration and enforcement. DEQ administers and enforces the state's audit rules.

AUDIT PRIVILEGE LEGISLATION

Purpose

UCA 19-7-101, UCA 19-7-102, and UCA 19-7-108

The purpose of Utah's Environmental Self-Evaluation Act is to enhance the environment through voluntary compliance and provide incentives to voluntarily identify and remedy environmental compliance problems. The Act sets forth conditions for waiving penalties for environmental violations that are voluntarily disclosed. The Act also incorporates Utah Rule of Evidence 508, which protects an environmental audit report from disclosure in administrative and judicial ...