There are 2 audio tapes to be found in the basement.

Enter the basement and turn left, straight in-front of you, on the desk with the flies and animal carcass you'll see the first audio tape.



The final audio tape on this level is in the little room to your right, on the desk to the left as you enter.

There are 2 audio tapes on this level.

Coming up the stairs from the basement turn right into the room with the documents, keep going into the projector room and you'll find the first audio tape on the mantle piece next to a pot.



Exit that room and head right towards the stairs, turn left into the bathroom then right into the computer room and you'll find the second and final audio tape on this level.

There are 3 audio tapes on this level.

From the main floor, head upstairs and turn right, you'll see the first audio tape on the table next to the dead rat.



Now head to the room to your right. Next to the bed at the back is the second audio tape.



Turn right again out onto the decking, walk around to the left until you see a table with an orange barrel, that's the third and final location on this level.