(1) "Commission" means the Arkansas Pollution Control and Ecology Commission;

(2) "Director" means the Director of the Arkansas Department of Environmental Quality;

(3)

(A) "Environmental audit" means a voluntary, internal, and comprehensive evaluation of one (1) or more facilities or an activity at one (1) or more facilities regulated under this chapter, or federal, regional, or local counterparts or extensions thereof, or of management systems related to that facility or activity, that is designed to identify and prevent noncompliance and to improve compliance with statutory or regulatory requirements.

(B) An environmental audit may be conducted by the owner or operator, by the owner's or operator's employees, or by independent contractors; and

(4) "Environmental audit report" means a set of documents prepared as a result of an environmental audit, and labeled "ENVIRONMENTAL AUDIT REPORT: PRIVILEGED DOCUMENT", that may include:

(A) Field notes, records of observations, findings, opinions, suggestions, conclusions, drafts, memoranda, drawings, photographs, computer-generated or electronically recorded information, maps, charts, graphs, and surveys collected or developed for the primary purpose of preparing an environmental audit;

(B) An audit report prepared by the auditor that includes:

(i) The scope of the audit;

(ii) The information gained in the audit;

(iii) Conclusions and recommendations; and

(iv) Exhibits and appendices;

(C) Memoranda and documents analyzing a portion of or all of the audit report and discussing implementation issues; and

(D) An implementation plan that addresses correcting past compliance, improving current compliance, and preventing future noncompliance.