Environmental Auditing for Costing Liability in Process Acquisitions

摘要

An environmental and safety audit was carried out as part of an acquisition audit for a bitumen products company. The company had six sites and a questionnaire was structured to obtain information prior to the physical site visit. The scope of the audit was based on existing environmental legislation and good practice. The cost liability of the upgrades, which are recommended by the audit, provide a negotiation figure for the purchasing company. The structure of the audit questionnaire is described, the categories incorporated in the site visit audit are presented with the typical costs. The categories were prioritized in terms of short term and medium term recommendations and also in terms of the legislative requirements. The categories assessed and costed for liability are : effluent, emissions, process pipes, boilers, storage tanks, insulation, traffic, pumps, leakage, process area, bunded areas, fuel, SOP's, steam pipes. The possible environmental cost liability resulted in a potential expenditure requirement of US$690,000.