Audit report.
Audit report. The audit report shall:
(1) Identify all persons participating on the audit team, including names, titles, employers and/or affiliations, and summaries of qualifications. For third-party auditors, include information demonstrating that the competency requirements in paragraph (c)(1) of this section are met;
(2) Describe or incorporate by reference the policies and procedures required under paragraph (c)(3) of this section;
(3) Document the auditor's evaluation of the owner or operator's compliance with the provisions of this subpart to determine whether the procedures and practices developed by the owner or operator under this subpart are adequate and being followed;
(4) Document the findings of the audit, including any identified compliance or performance deficiencies;
(5) Summarize any significant revisions (if any) between draft and final versions of the report; and
(6) Include the following certification, signed and dated by the third-party auditor or third-party audit team member leading the audit:
(1) Identify all persons participating on the audit team, including names, titles, employers and/or affiliations, and summaries of qualifications. For third-party auditors, include information demonstrating that the competency requirements in paragraph (c)(1) of this section are met;
(2) Describe or incorporate by reference the policies and procedures required under paragraph (c)(3) of this section;
(3) Document the auditor's evaluation of the owner or operator's compliance with the provisions of this subpart to determine whether the procedures and practices developed by the owner or operator under this subpart are adequate and being followed;
(4) Document the findings of the audit, including any identified compliance or performance deficiencies;
(5) Summarize any significant revisions (if any) between draft and final versions of the report; and
(6) Include the following certification, signed and dated by the third-party auditor or third-party audit team member leading the audit:
Source
40 CFR § 68.59
Scoping language
Applicability. The owner or operator shall engage a third party to conduct an audit that evaluates compliance with the provisions of this subpart in accordance with the requirements of this section when any criterion of 68.58(f) is met.