B. An audit report may include the following:

1. 1. A report prepared by an auditor, consultant, monitor or other similar person, which may include:

   1. (a) A description of the scope of the audit.
   2. (b) The information gained in the audit and findings, conclusions and recommendations.
   3. (c) Exhibits and appendices.
2. 2. Memoranda and documents analyzing all or a portion of the materials described by subsection C, paragraph 1 of this section or discussing implementation issues.
3. 3. An implementation plan or tracking system to correct past noncompliance, improve current compliance or prevent future noncompliance.

C. The types of exhibits and appendices that may be contained in an audit report include supporting information that is collected or developed for the primary purpose of and gathered in the course of an environmental audit, including:

1. 1. Interviews with current or former employees.
2. 2. Field notes and records of observations.
3. 3. Findings, opinions, suggestions, conclusions, guidance, notes, drafts and memoranda.
4. 4. Legal analyses.
5. 5. Drawings.
6. 6. Photographs.
7. 7. Laboratory analyses and other analytical data.
8. 8. Computer generated or electronically recorded information.
9. 9. Maps, charts, graphs and surveys.
10. 10. Other communications associated with an environmental audit.