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ASTM E2107-06

(Practice)

Standard Practice for Environmental Regulatory Compliance Audits

Standard Practice for Environmental Regulatory Compliance Audits

SCOPE
1.1 Purpose—This practice identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.
1.2 Background:
1.2.1 Awareness of Benefits Associated with Audits--Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.
1.2.2 Awareness of Risks Associated with Audits--It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney - client privilege or work product doctrine, and inaccurate audit findings.
1.2.3 Awareness of Legal Issues--A number of important legal issues are associated with audits. Example legal issues include the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and confidential information, the application of a number of government policies associated with environmental audits (including federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing), the form and language of audit reports, the necessity of reporting certain information to the government, (either federal, state, or local agencies), the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts as appropriate.
1.3 Organization-- This practice is organized in the following manner:
SectionScope1Referenced Documents2Terminology3Significance and Use4Responsibilities5Auditor Qualifications and Staffing6The Audit Process7Evaluation and Report Preparation8Keywords9

General Information

Status
Historical
Publication Date
14-Oct-2006
ICS
13.020.10 - Environmental management
Technical Committee
E50 - Environmental Assessment, Risk Management and Corrective Action
Drafting Committee
E50.05 - Environmental Risk Management
Current Stage
Ref Project

Relations

Replaces
ASTM E2107-00 - Standard Practice for Environmental Regulatory Compliance Audits
Effective Date
15-Oct-2006
Referred By
ASTM E2365-21 - Standard Guide for Environmental Compliance Performance Assessment
Effective Date
15-Oct-2006
Referred By
ASTM D6008-22 - Standard Practice for Determining the Environmental Condition of Federal Property
Effective Date
15-Oct-2006
Referred By
ASTM E2137-22 - Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
Effective Date
15-Oct-2006

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ASTM E2107-06 - Standard Practice for Environmental Regulatory Compliance Audits
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Standards Content (Sample)

NOTICE: This standard has either been superseded and replaced by a new version or withdrawn.
Contact ASTM International (www.astm.org) for the latest information
Designation: E2107 − 06
StandardPractice for
1
Environmental Regulatory Compliance Audits
This standard is issued under the fixed designation E2107; the number immediately following the designation indicates the year of
original adoption or, in the case of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. A
superscript epsilon (´) indicates an editorial change since the last revision or reapproval.
1. Scope findings, disclosure of audit findings intended to be kept
2
confidential under audit privilege laws or attorney-client privi-
1.1 Purpose—This practice identifies minimum require-
lege or work product doctrine, and inaccurate audit findings.
ments for environmental regulatory compliance audits (audits).
1.2.3 Awareness of Legal Issues—A number of important
It also provides information on the terms and procedures
legal issues are associated with audits. Example legal issues
associated with audits as practiced in the United States of
includethequalificationforoneormoreevidentiaryprivileges,
America (USA) and other jurisdictions subject to the laws
the qualification for limited immunity, the protection of trade
thereof. It provides a reference to which interested parties may
secrets and confidential information, the application of a
refer for definition and description of accepted audit terms and
number of government policies associated with environmental
procedures.
audits (including federal and state programs that provide
1.2 Background:
incentives for detecting, disclosing, and correcting potential
1.2.1 Awareness of Benefits Associated with Audits—
violations through auditing), the form and language of audit
Various benefits have been attributed to audits. These benefits
reports, the necessity of reporting certain information to the
may include a better understanding of the compliance status of
government (either federal, state, or local agencies), the poten-
a facility or organization, identification of opportunities for
tial liability of auditors, and the importance of promptly
environmental management systems improvements, reduction
addressing issues identified during audits. Prior to initiating
or elimination of potential legal and financial liabilities when
andduringanaudit,interestedpartiesshouldconsiderpotential
implemented as part of a comprehensive compliance manage-
legal issues and consult legal counsel or other experts as
ment program, better communications and improved relation-
appropriate.
ships with governmental agencies, communities, and other
1.3 Organization—This practice is organized in the follow-
stakeholders, providing information for development of both
ing manner:
short-term and long-term environmental expenditures, and
Section
education of employees.
Scope 1
1.2.2 Awareness of Risks Associated with Audits—It is also
Referenced Documents 2
important to recognize that certain risks have been associated
Terminology 3
Significance and Use 4
with audits. These risks may be managed and controlled by
Responsibilities 5
giving thoughtful consideration to the audit process before
Auditor Qualifications and Staffing 6
beginninganaudit.Theserisksmayincludeincreasedpotential
The Audit Process 7
Evaluation and Report Preparation 8
legal and financial liabilities for the audited entity if audit
Keywords 9
findings are not corrected in a timely manner, disclosure of
confidential business information or trade secrets, inadvertent
2. Referenced Documents
admissions against interest because of the wording of audit
3
2.1 ASTM Standards:
E1527 Practice for Environmental SiteAssessments: Phase I
1
This practice is under the jurisdiction of ASTM Committee E50 on Environ-
Environmental Site Assessment Process
mental Assessment, Risk Management, and Corrective Action and is the direct
E1528 Practice for Limited Environmental Due Diligence:
responsibility of Subcommittee E50.05 on Environmental Risk Management.
Current edition approved Oct. 15, 2006. Published October 2006. Originally
Transaction Screen Process
approved in 2000. Last previous edition approved in 2000 as E2107 – 00. DOI:
E2365 Guide for Environmental Compliance Performance
10.1520/E2107-06.
Assessment
2
As used herein, a “Standard” is a document that has been developed and
established within the consensus principles of the Society and that meets the
approval requirements of ASTM procedures and regulations. A “Guide” is a
compendium of information or a series of options that does not recommend a
3
specific course of action. A guide increases the awareness of information and For referenced ASTM standards, visit the ASTM website, www.astm.org, or
approaches in a given subject area. A “Practice” in contrast, is a definitive set of contact ASTM Customer Service at service@astm.org. For Annual Book of ASTM
instructions for performing one or more specific o
...

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1.2.1 Identify the common terminology used in environmental disclosures,  
1.2.2 Explain the need for environmental disclosures,  
1.2.3 Define the conditions warranting disclosure, and  
1.2.4 Illustrate the report formats and content typically used in environmental disclosures.  
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4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
4.1.1 Small businesses or enterprises;  
4.1.2 Service industries;  
4.1.3 Federal, state or local facilities and regulators, including departments of health and fire departments;  
4.1.4 Financial and insurance institutions;  
4.1.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.1.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.1.7 Educational facilities;  
4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
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1.1 Overview—This guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.  
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ASTM E2107-20(Practice)
Standard Practice for Environmental Regulatory Compliance Audits

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).  
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1.2 Background:  
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SIGNIFICANCE AND USE
4.1 Use—This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes:  
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4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123);  
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4.1.9.4 Meeting regulatory requirements;  
4.1.10 Designing and implementing project and program controls;  
4.1.11 Defending against third-party lawsuits;  
4.1.12 Calculating insurance premiums;  
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4.1.14 Making purchase accounting adjustments;  
4.1.15 Preparing an audit defense; and  
4.1.16 Completing financial and investment analysis.  
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SCOPE
1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge.  
1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities.  
1.3 Units—The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

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4.1.1 Number and scope of domestic, and foreign environmental laws and their implementing regulations;  
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1.2.4 Illustrate the report formats and content typically used in environmental disclosures.  
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SIGNIFICANCE AND USE
4.1 This guide defines the meaning of a representative sample, as well as the attributes the sample(s) needs to have in order to provide a valid inference from the sample data to the population.  
4.2 This guide also provides a process to identify the sources of error (both systematic and random) so that an effort can be made to control or minimize these errors. These sources include sampling error, measurement error, and statistical bias.  
4.3 When the objective is limited to the taking of a representative (physical) sample or a representative set of (physical) samples, only potential sampling errors need to be considered. When the objective is to make an inference from the sample data to the population, additional measurement error and statistical bias need to be considered.  
4.4 This guide does not apply to the cases where the taking of a nonrepresentative sample(s) is prescribed by the study objective. In that case, sampling approaches such as judgment sampling or biased sampling can be taken. These approaches are not within the scope of this guide.  
4.5 Following this guide does not guarantee that representative samples will be obtained. But failure to follow this guide will likely result in obtaining sample data that are either biased or imprecise, or both. Following this guide should increase the level of confidence in making the inference from the sample data to the population.  
4.6 This guide can be used in conjunction with the DQO process (see Practice D5792).  
4.7 This guide is intended for those who manage, design, and implement sampling and analytical plans for waste management and contaminated media.
SCOPE
1.1 This guide covers the definition of representativeness in environmental sampling, identifies sources that can affect representativeness (especially bias), and describes the attributes that a representative sample or a representative set of samples should possess. For convenience, the term “representative sample” is used in this guide to denote both a representative sample and a representative set of samples, unless otherwise qualified in the text.  
1.2 This guide outlines a process by which a representative sample may be obtained from a population. The purpose of the representative sample is to provide information about a statistical parameter(s) (such as mean) of the population regarding some characteristic(s) (such as concentration) of its constituent(s) (such as lead). This process includes the following stages: (1) minimization of sampling bias and optimization of precision while taking the physical samples, (2) minimization of measurement bias and optimization of precision when analyzing the physical samples to obtain data, and (3) minimization of statistical bias when making inferences from the sample data to the population. While both bias and precision are covered in this guide, major emphasis is given to bias reduction.  
1.3 This guide describes the attributes of a representative sample and presents a general methodology for obtaining representative samples. It does not, however, provide specific or comprehensive sampling procedures. It is the user's responsibility to ensure that proper and adequate procedures are used.  
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1.5 Since the purpose of each sampling event is unique, this guide does not attempt to give a step-by-step account of how to develop a sampling design that results in the collection of representative samples.  
1.6 Appendix X1 contains two case studies which discuss the factors for obtaining representative samples.  
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SIGNIFICANCE AND USE
4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
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4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
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ASTM
ASTM E2107-20(Practice)
Standard Practice for Environmental Regulatory Compliance Audits

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).  
4.4.1 Not Interchangeable—Although related to IS...
SCOPE
1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

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ASTM
ASTM E3228-19(Guide)
Standard Guide for Environmental Knowledge Management

SIGNIFICANCE AND USE
4.1 Use—This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining an entity’s document retention policies;  
4.1.2 Designing and implementing a system for cataloging the documents stored under this guide;  
4.1.3 Documenting whether a property is subject to regulatory action;  
4.1.4 Supporting evaluation of whether similar environmental risks (for example, permits, plant, or process expansion) are being recognized at similar points in their lifecycle per Guide E3123;  
4.1.5 Supporting evaluation of whether similar environmental risks and liabilities are being managed to similar outcomes per Guide E3123;  
4.1.6 Supporting the determination of liability values per Guide E2137;  
4.1.7 Supporting due diligence analysis for proposed mergers, acquisitions, or spinoffs;  
4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123);  
4.1.9 Providing documentation to support the identification and analysis of liabilities associated with:  
4.1.9.1 Certain remedial alternatives;
4.1.9.2 Future land uses, property transfer, and redevelopment decisions;
4.1.9.3 Land use alternatives for former landfills and chemically impacted sites; and
4.1.9.4 Meeting regulatory requirements;  
4.1.10 Designing and implementing project and program controls;  
4.1.11 Defending against third-party lawsuits;  
4.1.12 Calculating insurance premiums;  
4.1.13 Making and settling insurance claims;  
4.1.14 Making purchase accounting adjustments;  
4.1.15 Preparing an audit defense; and  
4.1.16 Completing financial and investment analysis.  
4.2 Needs Regarding Document Formats—Preserve data across time, eliminate duplicate file collection, and maintain data and files in contem...
SCOPE
1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge.  
1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities.  
1.3 Units—The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

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ASTM E2637-17(Guide)
Standard Guide for Utilizing the Environmental Cost Element Structure Presented by Classification

SIGNIFICANCE AND USE
5.1 In addition to its cost management and project management functions, the ECES can also be used to support a number of other program and project functions. These functions include:  
5.1.1 Bid solicitation, collection, and evaluation;  
5.1.2 Communicating project data between installations, complexes, agencies, and industry;  
5.1.3 Providing a project checklist;  
5.1.4 Cost and schedule estimating;  
5.1.5 Historical cost/schedule data collection;  
5.1.6 Historical project data collection (for example, technology deployments, project conditions);  
5.1.7 Validating and calibrating cost estimates and software tools; and  
5.1.8 Establishing and disseminating best practices and lessons learned.  
5.2 Several government agencies are already incorporating this structure into existing and future cost estimating models, databases, and other similar software tools and systems.
SCOPE
1.1 The Environmental Cost Element Structure (ECES) covered by Classification E2150 (and Adjunct E2150) provides a consistent and comprehensive structure across all phases of environmental remediation projects and is a tool to improve the cost management of those projects. This guide is intended to facilitate the application of the ECES to any environmental remediation project, without regard to project size.  
1.2 Classification E2150 establishes the broad, top-level framework for environmental remediation projects by providing a hierarchical list of project elements to two levels of detail. Its associated Adjunct E2150 supports the top-level structure by providing more detailed elements and definitions of the ECES to three additional levels of detail. Although it is assumed that the user is familiar with Classification E2150, much of the content of the classification is repeated in this guide to relieve the user of the burden of back-and-forth referencing during use. It is assumed, however, that all users of this guide will have at hand both Classification E2150 and the Adjunct E2150 during project planning.  
1.3 The values stated in SI units are to be regarded as standard. No other units of measurement are included in this standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

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