ASTM E3228-19

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.
Designation: E3228 − 19
Standard Guide for
Environmental Knowledge Management
This standard is issued under the fixed designation E3228; 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 40 CFR, Part 280 Regulations
E2091 Guide for Use of Activity and Use Limitations,
1.1 This guide describes good commercial and customary
Including Institutional and Engineering Controls
practice in documenting environmental risks, project, and
E2137 Guide for Estimating Monetary Costs and Liabilities
program knowledge.
for Environmental Matters
1.2 Considering that management of environmental liabili-
E2173 Guide for Disclosure of Environmental Liabilities
ties can span very long timeframes, users of this guide
E2681 Guide for Environmental Management of Under-
understand that preserving key findings, decisions, obligations,
ground Storage Tank Systems Storing Hazardous Sub-
commitments, and guarantees for coming generations of proj-
stances or Petroleum
ect teams is essential to efficient management of associated
E2790 Guide for Identifying and Complying With Continu-
assets and liabilities.
ing Obligations
E3123 Guide for Recognition and Derecognition of Envi-
1.3 Units—The values stated in inch-pound units are to be
regarded as standard. The values given in parentheses are ronmental Liabilities
2.2 U.S. Financial Accounting Standards Board Standards:
mathematical conversions to SI units that are provided for
information only and are not considered standard. ASC Topic 410-20 Asset retirement obligations
ASC Topic 410-30 Other environmental obligations
1.4 This standard does not purport to address all of the
ASC Topic 450 Contingencies
safety concerns, if any, associated with its use. It is the
ASC Topic 460 Guarantees
responsibility of the user of this standard to establish appro-
ASC Topic 820 Fair value measurement
priate safety, health, and environmental practices and deter-
2.3 U.S. Governmental Accounting Standards Board Stan-
mine the applicability of regulatory limitations prior to use.
dards:
1.5 This international standard was developed in accor-
Statement 6 Accounting and Financial Reporting for Special
dance with internationally recognized principles on standard-
Assessments
ization established in the Decision on Principles for the
Statement 49 Pollution remediation obligations
Development of International Standards, Guides and Recom-
Statement 72 Fair value measurement and application
mendations issued by the World Trade Organization Technical
Statement 83 Certain asset retirement obligations
Barriers to Trade (TBT) Committee.
2.4 International Accounting Standards Board Standard:
IAS 37 Provisions, contingent liabilities and contingent
2. Referenced Documents
2 assets
2.1 ASTM Standards:
2.5 Federal Standards:
E1527 Practice for Environmental SiteAssessments: Phase I
40 CFR 261 Identification and Listing of Hazardous Waste
Environmental Site Assessment Process
40 CFR 264 Subpart H Financial Requirements
E1689 Guide for Developing Conceptual Site Models for
40 CFR 265 Interim Status Standards for Owners and
Contaminated Sites
Operators of Hazardous Waste Treatment, Storage, and
E1990 Guide for Performing Evaluations of Underground
Disposal Facilities
Storage Tank Systems for Operational Conformance with
40 CFR 280 Technical Standards and Corrective Action
Requirements for Owners and Operators of Underground
ThisguideisunderthejurisdictionofASTMCommitteeE50onEnvironmental Storage Tanks (UST)
Assessment, Risk Management and CorrectiveAction and is the direct responsibil-
ity of Subcommittee E50.05 on Environmental Risk Management.
Current edition approved Oct. 15, 2019. Published January 2020. DOI: 10.1520/ Available from the Financial Accounting Standards Board, www. fasb.org.
E3228–19 AvailablefromtheGovernmentalAccountingStandardsBoard,www.gasb.org.
For referenced ASTM standards, visit the ASTM website, www.astm.org, or
contact ASTM Customer Service at service@astm.org. For Annual Book of ASTM Available from the International Accounting Standards Board, www. iasplus-
Standards volume information, refer to the standard’s Document Summary page on .com.
the ASTM website. Available from the U.S. Government Publishing Office, www.govinfo.gov.
Copyright © ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959. United States
E3228 − 19
40 CFR Chapter I - ENVIRONMENTAL PROTECTION 3.1.5 commitment, n—contracts, which may address or cre-
AGENCY ate environmental risks, typically outside of regulatory over-
SUBCHAPTER C - AIR PROGRAMS (Parts 50 - 99) sight.
SUBCHAPTER D - WATER PROGRAMS (Parts 100-103 3.1.5.1 Discussion—For example, a lease requirement to
“return a property to lessor in original condition at lease-end”
- 149)
SUBCHAPTERE- PESTICIDEPROGRAMS(Parts150- may create duties beyond those obligations arising from by
current environmental regulations. Another example is a cost-
181-189)
SUBCHAPTER F - RADIATION PROTECTION PRO- sharing agreement for environmental liabilities between a
buyer and a seller or between an insurer and their insured.
GRAMS (Parts 190 - 197)
SUBCHAPTER H - OCEAN DUMPING (Parts 220 - 238)
3.1.6 component, n—portion of a liability.
SUBCHAPTER I - SOLIDWASTES (Parts 239 - 283-299)
3.1.7 contingency, n—existing condition, situation, or set of
SUBCHAPTER J - SUPERFUND, EMERGENCY
circumstances involving uncertainty as to possible gain or loss
PLANNING, AND COMMUNITY RIGHT-TO-KNOW
to an entity that will ultimately be resolved when one or more
PROGRAMS (Parts 300 - 375-399)
future events occur or fail to occur. (ASC 450-20-20)
SUBCHAPTER N - EFFLUENT GUIDELINES AND
3.1.7.1 Discussion—Examples include: (1) injury or dam-
STANDARDS (Parts 400 - 471)
age caused by products sold; (2) risk of loss or damage of
SUBCHAPTER O - SEWAGE SLUDGE (Parts 501 - 503)
property by fire, explosion, or other hazards; (3) actual or
SUBCHAPTER R - TOXIC SUBSTANCES CONTROL
possible claims and assessments; (4) threat of expropriation of
ACT (Parts 700 - 799)
assets; and (5) pending or threatened litigation. (ASC 450-30-
SUBCHAPTER U - AIR POLLUTION CONTROLS
05-10)
(Parts 1000-1026 - 1075-1099)
3.1.8 constructive obligation, n—concept that past practice
42 USC 9601 Definitions
or statement creates a valid expectation on the part of a third
42 USC 56901 Summary of Resource Conservation and
party.
Recovery Act
3.1.8.1 Discussion—Anexampleofthisisacompanypolicy
to excavate underground storage tanks once removed from
3. Terminology
service. Also known as promissory estoppel.
3.1 Definitions:
3.1.9 costs and liabilities, n—economic expenses, accrued
3.1.1 activity and use limitations, AULs, n—legal or physi-
liabilities, asset retirement obligations, impairments, and loss
cal restrictions or limitations on the use of, or access to, a site
contingencies.
or facility to eliminate or minimize potential exposures to
3.1.10 derecognize, v—removepreviouslyrecognizedassets
chemicals of concern, or prevent activities that could interfere
or liabilities from the statement of financial position.
with the effectiveness of a response action, to ensure mainte-
3.1.11 dutyholder, n—entity responsible for the costs and
nance of a condition of “acceptable risk” or “no significant
liabilities.
risk” to human health and the environment.
3.1.1.1 Discussion—These legal or physical restrictions are 3.1.12 environmental liabilities, n—set of liabilities consist-
ing of five types: asset retirement obligations, environmental
intended to prevent adverse impacts to individuals or
populations, or environmental receptors, that may be exposed obligations, commitments, contingencies, and guarantees.
3.1.12.1 Discussion—Outside of a transaction, the ordinary
to chemicals of concern.
value of these liabilities are their reserves or provisions
3.1.2 aerial photographs, n—photographs taken from an
(consisting of long-term and short-term portions). Within an
aerial platform with sufficient resolution to allow identification
actual or proposed transaction, environmental liabilities have
of development and activities of areas encompassing the
“fair value measurement” (also “due diligence”) values.
property.
3.1.13 environmental obligation, n—in contrast to an asset
3.1.2.1 Discussion—Aerial photographs are often available
retirement obligation to remove an asset from service, envi-
from government agencies or private collections unique to a
ronmental obligations include “environmental remediation
local area.
liabilities,” “pollution remediation obligation,” “Superfund
3.1.3 asset retirement obligation, ARO, n—legal or con-
cleanup costs,” “spill response costs,” and others (see ASC
structive obligations associated with the retirement of a tan-
410-30 and GASB 49).
gible long-lived asset that result from the acquisition,
3.1.14 equitable, adj—type of obligation based on moral or
construction, development, or normal operation of a tangible
social expectations, which is typically not enforceable;
long-lived asset.
however, it is uncommon for an equitable obligation to lack a
3.1.3.1 Discussion—Activities include, but are not limited
concurrent contractual, regulatory, and/or constructive obliga-
to, demolition, decommissioning, decontamination,
tion(s).
reclamation, restoration, and abandonment. Further detail is
3.1.15 fair value, n—estimate of the price that could be
found in ASC 410-20 and GASB Statement 83.
received for an asset or paid to settle a liability in a current
3.1.4 claim, n—demand for payment or performance of orderly transaction between marketplace participants that are
services. unrelated, knowledgeable about factors relevant to the liability
E3228 − 19
and the transaction, able, and willing to transact in the 3.1.23.1 Discussion—For environmental liabilities, this
reference market for the liability. commonly results in corrections based on significant findings
3.1.15.1 Discussion—Sometimes interchangeably called and decisions learned in the twelve months after a transaction
“due diligence values,” “bankruptcy values,” or “liquidation is executed.
values.” Also, this approach implies a comprehensive and
3.1.24 recognition, n—creation of an accrual (and/or foot-
auditable expected value calculation. Further detail is found in
noting) for an environmental liability.
FASB ASC Topic 820 and GASB Statement 72.
3.1.24.1 Discussion—Also, “booking a liability.”
3.1.16 guarantee, n—typeofenvironmentalliabilitydefined
3.1.25 recognition benchmark, n—accounting term from
primarily inASC Topic 460, the distinct value of a promise to
U.S. GAAP noting specific points in the life of an environ-
perform or pay, in the event that another party does not.
mental risk or liability, such as a remedial investigation,
3.1.16.1 Discussion—Under “joint and several liability,” a
feasibilitystudy,orremediation,whenarevisedestimateofthe
guarantee typically exists among the PRPs at a Superfund site.
liability is advisable or necessary.
The cost of a CERCLAfinancial assurance instrument, such as
3.1.26 reserve, n—less formally, any accrual for environ-
a letter of credit or performance bond, is a guarantee above and
mental liabilities; more precisely, a provision that is matched
beyond the cost of the guaranteed work or payment itself.
with sequestered assets to fund future expenditures.
3.1.17 land title records, n—records that affect the title of
3.1.27 settlement, n—extinguishment of environmental li-
real estate, which may include, among other things, deeds,
abilities normally through the performance of services or cash
mortgages, leases, land contracts, court orders, easements, and
payments.
AULs within the recording systems or land registration sys-
3.1.27.1 Discussion—Settlementthroughbankruptcyorcor-
tems created by statute in every state and ordinarily adminis-
porate dissolution is uncommon. Settlement (or extinguish-
tered in the local jurisdiction (usually the county) in which the
ment) is the normal condition for derecognition.
property is located.
3.1.17.1 Discussion—Such records are publicly accessible, 3.1.28 unasserted claims, n—as stated by FASB in ASC
410-30-25-23, future actions of an entity, when they occur,
though the process of searching for and finding land title
records often requires specialized expertise or knowledge of may create an obligation to perform environmental
remediation, however, no obligation exists currently (for
thelocalsystem.Informationaboutthetitletothepropertythat
is recorded in a U.S. district court or any place other than example, if the obligation arises only when and if an entity
ceases to operate a facility).
where land title records are, by law or custom, recorded for the
local jurisdiction in which the property is located, are not 3.1.28.1 Discussion—Costs related to asset retirement, in-
considered land title records. cluding costs of future site restoration or closure that are
required upon the cessation of operations or sale of facilities,
3.1.18 liability, n—in FASB Concepts Statement No. 6,
may create a current obligation that would be recognized in
“probable future sacrifices of economic benefits arising from
accordance with Subtopic 410-20.
present obligations of a particular entity to transfer assets or
provide services to other entities in the future as a result of past
3.2 Acronyms:
transactions or events,” or alternatively, a portion of an
3.2.1 AICPA, n—American Institute of Certified Public
enterprise’s balance sheet containing long-term debt, short-
Accountants
term accounts payable, pensions, and for the purpose of this
3.2.2 ARO, n—Asset retirement obligation
guide, environmental liabilities.
3.2.3 ASC, n—Accounting Standards Codification
3.1.18.1 Discussion—Thisincludeslegalobligationsaswell
as constructive obligations (promissory estoppel) and may also 3.2.4 CAA, n—Clean Air Act
be in the form of commitments, contingencies, or guarantees.
3.2.5 CEMS, n—Continuous emission monitoring system
3.1.19 no further action (NFA) letter or certificate,
3.2.6 CERCLA, n—Comprehensive Environmental
n—documentissuedbyastate,local,orregionalenvironmental
Response, Compensation and Liability Act of 1980 (as
regulatory agency as part of a remediation program that
amended, 42 USC Section 9601 et seq.)
specifies the conditions under which the regulatory agency will
3.2.7 CFR, n—Code of Federal Regulations
not require additional remedial action by the property owner.
3.2.8 EHS, n—Environment, health, and safety
3.1.20 obligating event, n—past outcome that confirmed an
3.2.9 FASB, n—Financial Accounting Standards Board
obligation.
3.1.21 obligation, n—legally enforceable duty of several 3.2.10 GAAP, n—Generally accepted accounting principles
types: (1) contractual, (2) regulatory, (3) constructive (prom-
3.2.11 GASB, n—Governmental Accounting Standards
issory estoppel), or rarely (4) equitable.
Board
3.1.22 present obligation, n—existing duty to achieve an
3.2.12 GIS, n—Geographical information system
outcome; whether enforced or not, conditions already exist for
3.2.13 GPS, n—Global positioning system
enforcement.
3.2.14 HAZWOPER, n—Hazardous Waste Operations and
3.1.23 purchase accounting adjustment, n—process by
Emergency Response
which assets and liabilities are adjusted to fair value promptly
after an acquisition. 3.2.15 IAS, n—International Accounting Standard
E3228 − 19
3.2.16 IASB, n—International Accounting Standards Board 4.1.9 Providing documentation to support the identification
and analysis of liabilities associated with:
3.2.17 IC/EC, n—Institutional controls/engineering controls
4.1.9.1 Certain remedial alternatives;
3.2.18 ID, n—Identification
4.1.9.2 Future land uses, property transfer, and redevelop-
3.2.19 IFRS, n—International Financial Reporting Standard
ment decisions;
3.2.20 MSDS, n—Material safety data sheets 4.1.9.3 Land use alternatives for former landfills and chemi-
cally impacted sites; and
3.2.21 NESHAP, n—National Emission Standards for Haz-
4.1.9.4 Meeting regulatory requirements;
ardous Air Pollutants
4.1.10 Designing and implementing project and program
3.2.22 NPDES, n—National Pollutant Discharge Elimina-
controls;
tion System
4.1.11 Defending against third-party lawsuits;
3.2.23 NSPS, n—New Source Performance Standards
4.1.12 Calculating insurance premiums;
4.1.13 Making and settling insurance claims;
3.2.24 ODS, n—Ozone-depleting substances
4.1.14 Making purchase accounting adjustments;
3.2.25 OSHA, n—Occupational Safety and HealthAdminis-
4.1.15 Preparing an audit defense; and
tration
4.1.16 Completing financial and investment analysis.
3.2.26 PRP, n—Potentially responsible party
4.2 Needs Regarding Document Formats—Preserve data
3.2.27 RCRA, n—Resource Conservation and RecoveryAct
across time, eliminate duplicate file collection, and maintain
(as amended 42 USC Section 6901 et seq.)
data and files in contemporary formats to avoid stranded/
3.2.28 SDS, n—Safety data sheets
obsolete data.
3.2.29 SEC, n—Securities and Exchange Commission 4.2.1 General Practice—Maintain documents in original
format; every ten years, migrate files to a current version of the
3.2.30 SWPCP, n—Stormwater pollution control plans
most popular application in the following categories:
3.2.31 SWPPP, n—Stormwater pollution prevention plans
4.2.1.1 Spreadsheets;
3.2.32 TBA, n—Tert-butyl alcohol
4.2.1.2 Databases;
4.2.1.3 Text documents (such as pdf and word-processing
3.2.33 TSCA, n—Toxic Substances Control Act
files);
3.2.34 TSDF, n—Treatment, storage, and disposal facilities
4.2.1.4 Still images (such as JPEG and GIF);
3.2.35 USDA, n—U.S. Department of Agriculture
4.2.1.5 Video images;
3.2.36 USEPA, n—U.S. Environmental Protection Agency
4.2.1.6 GIS files;
4.2.1.7 E-mail; and
3.2.37 USGS, n—U.S. Geological Survey
4.2.1.8 In the case of paper and facsimile documents,
3.2.38 VCP, n—Voluntary cleanup programs
photographs, photographic negatives, and motion picture film,
digitization should be completed on the best available copy
4. Significance and Use
within ten years of creation (or as soon as possible).
4.1 Use—This guide is intended for use on a voluntary basis
for evaluating data for long term storage as they relate to
5. Procedure: Key Areas of Knowledge Retention
environmental matters. The user may elect to apply this guide
5.1 Regulator, Property, and/or Case Identifiers:
for any or all of these purposes:
5.1.1 Need—Differententitiesissuealphanumericidentifiers
4.1.1 Determining an entity’s document retention policies;
to environmental risks, sites, and matters to simplify adminis-
4.1.2 Designing and implementing a system for cataloging
tration. It is common for the boundaries of one identifier
the documents stored under this guide;
(postal code) to not match another (property tax parcel bound-
4.1.3 Documenting whether a property is subject to regula-
aries) and that these boundaries will change over time. The
tory action;
purpose in maintaining the following identifiers is to ensure
4.1.4 Supporting evaluation of whether similar environmen-
that risks, projects, and matters are not replicated or omitted:
tal risks (for example, permits, plant, or process expansion) are
5.1.2 State (facility or site ID);
being recognized at similar points in their lifecycle per Guide
5.1.3 USEPA (see Guide E2173 definitions for list of the
E3123;
databases that USEPA keeps);
4.1.5 Supporting evaluation of whether similar environmen-
5.1.4 GPS coordinates in regulatory database;
tal risks and liabilities are being managed to similar outcomes
per Guide E3123; 5.1.5 Parcel boundaries (county deed recorder);
5.1.6 Claims and patents concerning mineral rights;
4.1.6 Supporting the determination of liability values per
Guide E2137; 5.1.7 Federal, state, and local permit numbers (for example,
RCRA, NPDES, air emissions, fire department);
4.1.7 Supporting due diligence analysis for proposed
mergers, acquisitions, or spinoffs; 5.1.8 Consent decree number;
5.1.9 Agreed/administrative order on consent number;
4.1.8 Documenting key decisions on environmental liability
provisions, reserves, budgets, and cash flow forecasts, includ- 5.1.10 Notice of violation number;
5.1.11 Court case number;
ing recognition benchmarks and obligating events (see Guide
E3123); 5.1.12 Postal address;
E3228 − 19
5.1.13 Aliases; of each chemical discharged on-site or transferred to off-site
5.1.14 Owner name(s); and facilities. Many facilities are required to report these amounts
for certain chemicals through Toxics Release Inventory report-
5.1.15 Tenant name(s).
ing under the Pollution Prevention Act of 1990. This informa-
5.2 Potential Site Environmental Impairment:
tion is critical if the facility is named as a regulated site or as
5.2.1 Need—Different environmental regulators, property
a PRP under CERCLAand the facility is seeking to control its
owners, and others associated with the environmental manage-
potential liability.
ment of sites communicate environmental risks, conditions,
NOTE 2—Facilities may be required to have permits, filed registrations,
and liabilities in different ways such as:
or notifications to install certain systems and also have operating permits;
5.2.2 Records of on-site spills, discharges, or releases of
operation and maintenance plans; inspection, monitoring, and testing
hazardous substances;
records; compliance certification reports; and operating records associated
5.2.3 Notices from federal or state/provincial agencies indi-
with process operations and operation of pollution control systems under
a variety of federal, state, and local regulations. Evaluating compliance
cating that a site is subject to CERCLA (or similar state/
with these permit requirements can be an effective tool for estimating
provincial laws and regulations) and a PRP may carry an
environmental liabilities (see Guide E2173). The facility may use moni-
obligation to address environmental conditions at that site;
toring and operations data to support the permitting process.
5.2.4 Unilateral orders or orders on consent for site inves-
5.3.2 NPDES Permit Records:
tigation and remediation under RCRAor state hazardous waste
5.3.2.1 Discharge monitoring reports and associated labora-
statutes;
tory analysis;
5.2.5 Notices from federal or state agencies indicating that
5.3.2.2 Equipment and facility inspection reports;
the site is within 1500 ft (457 m) of a CERCLA site or state
5.3.2.3 Exceedance reports and corrective action plans;
cleanup site and these may include notices of public hearings,
5.3.2.4 Permit applications;
public meetings, and records repositories;
5.3.2.5 Correspondence to and from regulatory agencies;
5.2.6 Notice(s) from adjacent property owner(s) that the
5.3.2.6 Equipment operations and maintenance records;
adjacent property is the subject of a site remediation or site
5.3.2.7 Employee training records associated with NPDES
cleanup order;
to affirm skill levels and competence;
5.2.7 Notice(s) from federal or state agencies that adjacent
5.3.2.8 Engineer drawings and as-built drawings for storage
properties are subject to activity and use limitations, see
tanks and secondary containment structures; and
Guides E2091 and E2790;
5.3.2.9 NPDES storm water permits:
5.2.8 Notices or other items in the land title record or
(1) Discharge monitoring reports and associated laboratory
publicly available databases indicating that the property is
analysis,
subject to activity and use limitations;
(2) Exceedance reports and storm water action plans,
NOTE 1—These could include restrictions on the use of groundwater,
(3) SWPCP,
disturbing engineering controls (such as AULs), and access to certain
(4) SWPPP for construction activities,
portions of the property.
(5) Inspection reports prepared in accordance with the
5.2.9 Records of claims against insurance policies for envi-
SWPCP and SWPPP,
ronmental impairment; and
(6) Operations and maintenance plans and records for
5.2.10 Conceptual site models developed for the property
equipment used to prevent or control storm water pollution,
indicating chemicals of concern and exposure pathways (see
(7) Spill response notifications and reports,
Guide E1689).
(8) Correspondence to and from regulatory agencies,
(9) Employee training records associated with SWPCPand
5.3 Permit and Compliance History:
SWPPP, and
5.3.1 Need—Facilities often have on-site releases of pollut-
(10) Engineer drawings and as-built drawings for storage
ants that directly or indirectly discharge into the environment
tanks and secondary containment structures.
and that are controlled by permits issued by Federal, State or
5.3.3 Records Associated with the Storage, Use, and Distri-
local regulatory agencies. Facilities may discharge to waters of
bution of Hazardous Materials including Petroleum Products:
the United States, public-owned treatment plants, or injection
5.3.3.1 Spill Prevention Control and Countermeasures
wells in accordance with permits issued under the auspices of
(SPCC) Plan;
the Clean WaterAct and state and local statutes. Facilities may
5.3.3.2 Employee training records associated with SPCC
also release fugitive or stack emissions to ambient air in
Plan;
accordance with permits issued under the auspices of the Clean
5.3.3.3 Engineer drawings and as-built drawings for storage
Air Act and state and local statutes. On-site waste treatment,
tanks and secondary containment structures;
storage or disposal operations may also be subject to permit
5.3.3.4 Inspection logs for tank systems, tank/line integrity
requirements under the Resource Conservation and Recovery
testing, and leak detection systems;
Act that establish technical design and operating performance
5.3.3.5 Toxic release inventories;
standards as well as financial assurance requirements for
5.3.3.6 SARA Title III Tier II reports and similar state or
facility closure. Evaluating compliance with these regulatory
and permit requirements can be an effective tool for estimating local reports or both;
environmental liabilities (see Guide E2173). The facility may 5.3.3.7 Records related to underground storage tanks (re-
be able to calculate on an annual basis the estimated quantity quired under 40 CFR 280; see Guides E1990 and E2681);
E3228 − 19
5.3.3.8 SDS documents (formerly MSDS sheets) for prod- 5.4.2.2 For local disposal/storage (such as an on-site land-
ucts; and fill):
(1) Maps or drawings denoting on-site disposal locations,
5.3.3.9 TSCA reports.
and as-built construction (liners, leachate treatment, cap, day
5.3.4 Operations History—Information relevant to the his-
cover contents, and so forth);
toricaltimelineofinstallationandmodificationofoperationsat
(2) Waste profiles and supporting data (weight, source);
the facility that would manufacture, process, or otherwise use
(3) If available, the type of waste shipped off site (for
hazardouschemicals;generatewasteorwasteby-products;and
example, plastic, paper, metal, and glass); and
release chemicals to the environment is helpful to identify the
(4) Periodic inspection reports and audit results demon-
likelihood of past uses having led to recognized environmental
strating housekeeping level, vessel integrity/age, fencing, and
conditions (see Practice E1527 for definition) in connection
so forth; should include photos or video.
with the property. Sources might include corporate brochures,
annual reports, engineering process flow diagrams, capital
5.5 Hazardous or Special Waste Management Records or
project documents, and corporate records on process develop-
Both:
ment and testing relative to process safety design and genera-
5.5.1 Notification records to local, provincial/state, and
tion of by-products and wastes.
federal agencies indicating the site’s generator status (for
5.3.5 Air Emission Records—Airpermitapplications,issued
example, conditionally exempt small quantity generator, small
air permits, CEMS or stack emissions testing records, notifi-
quantity generator, large quantity generator, and interim sta-
cations and compliance certifications to regulatory require-
tus);
ments under NSPS or NESHAP standards, records for man-
5.5.2 Permit applications (not limited to solid or hazardous
agement of ODS chemicals, risk management plans, or CAA
materials or wastes);
General Duty Clause obligations for risk management and
5.5.3 Permits;
emergency planning related to air toxics including off-site
5.5.4 Permit modifications/renewals;
consequence analysis.
5.5.5 Waste analysis records include laboratory analyses
5.3.6 OSHA Process Safety Management—Records of pro-
and container type;
cess hazard evaluations for process operations and operating
5.5.6 Waste diversion records, contracts, and by-product
procedures to prevent accidental releases, incident investiga-
analysis showing recyclable/beneficial reuse;
tion and root cause evaluations, and records of corrective
5.5.7 Uniform hazardous waste manifests (or local equiva-
action implementation.
lent for regulated waste) and bills of lading or non-hazardous
5.4 Solid Waste Management Records:
waste manifests (or local equivalent) for unregulated wastes;
5.4.1 Need—An entity’s management and ultimate disposal
5.5.8 Discrepancy notices and violations for the designated
of solid waste, including hazardous waste, non-RCRA waste,
TSDF;
and radioactive waste has been used to assess liability under
5.5.9 Documentation from the designated TSDFs indicating
CERCLA and state versions of CERCLA. Users of this guide
that TSDF is permitted to receive the waste; associated vendor
may find is useful to review and store records relating to the
certificate of insurance;
generation, transportation, disposal, and discharge or release(s)
5.5.10 Biennial RCRA Hazardous Waste Report (or local
of hazardous substances that may include solid waste, hazard-
equivalent) or, if applicable, state/provincial annual hazardous
ous waste as defined by RCRA40 CFR 261 et seq, non-RCRA
waste report;
regulated waste (also known as “state-only waste”), and
5.5.11 Audit results from periodic inspections;
materialsregulatedbytheNuclearRegulatoryAgency;insome
5.5.12 Proof of use of permitted TSDFs or recycling com-
cases, these records may extend back more than 100 years
panies;
and/orincludewastemanagementpracticeswhichwereexplic-
5.5.13 Records of payments;
itly authorized by a regulator at the time.
5.5.14 Purchase order/certificate of insurance;
5.4.2 Solid Waste Management Records:
5.5.15 Entity’s internal employee training records to dem-
5.4.2.1 For third-party vendor storage/disposal:
onstrate competence in waste management, spill response,
(1) Monthly invoices showing the quantity of waste
emergency action plans, business continuity plans, and con-
shipped off site and identity of the transporter and the desig-
solidated contingency plans;
nated receiving site or transfer site;
(2) If available, the type of waste shipped off site (for
NOTE 3—These records could include: hazard communication and
example, plastic, paper, metal, and glass);
HAZWOPER awareness.
(3) Bills of lading or other shipping documents and con-
5.5.16 SDS and MSDS for materials used at the plant and
tracts with transporter(s) to determine arranger liability;
products processed or manufactured at the plant; more useful
(4) Waste profiles (including lab results and/or chemical
with the associated quantity of materials processed each year;
description) and supporting data (weight, source);
and
(5) Regulatory certification(s) of disposal sites,
5.5.17 Maps or drawings indicated the location(s) of haz-
transporters, and temporary storage location(s); and
ardous material/waste accumulation or storage include con-
(6) Periodic inspection reports and audit results demon-
tainer storage areas and storage tanks.
strating housekeeping level, vessel integrity/age, fencing, and
so forth; should include photos or video. 5.6 Medical Records:
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5.6.1 Need—While this guide has a focus on environmental 5.8.4 Where AULs Can Be Found—AULs are often re-
knowledge management, certain health and safety records corded at the land title office, that is, in the United States, a
provide evidence of compliance and effective program con-
CountyRecorder/RegistryofDeeds.InitialnoticeofanAULis
trols. Users of this guide will find it useful to consider given to the public by recording the AUL instrument at the
long-term storage of records including, but not limited to:
appropriate land title agency. Preliminary Title Reports, Title
5.6.1.1 Employee (worker) exposure records, which com- Commitments, Condition of Title, or Title Abstracts are the
monly have mandatory storage requirements under various types of title reports that will commonly disclose AULs.
federal, state, and provincial laws and regulations; However, these reports will only disclose AULs
...