Audit - City and County of Denver
Audit - City and County of Denver
Audit - City and County of Denver
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RECOMMENDATIONS1. Internal Controls – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should develop aframework <strong>of</strong> internal controls to ensure proper monitoring <strong>of</strong> processes <strong>and</strong> controls,which should include:1.1 Developing <strong>and</strong> implementing medical marijuana policies <strong>and</strong> procedures todocument processes <strong>and</strong> controls.1.2 Providing cross training on the medical marijuana licensing process so allLicensing Technicians can process medical marijuana applications.1.3 Establishing a process for following up on outst<strong>and</strong>ing medical marijuanaapplications.1.4 Establishing deadlines for completing the application process, specifically withregard to inspections.1.5 Amending <strong>and</strong> updating the inspection report template for each specificlicense type.1.6 Ensuring quality control review has defined criteria <strong>and</strong> is adequatelydocumented with outcomes.2. Segregation <strong>of</strong> Duties – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should establishsegregation <strong>of</strong> duties in the Medical Marijuana Program to strengthen internalcontrols, specifically in the areas <strong>of</strong> cash h<strong>and</strong>ling <strong>and</strong> data entry.3. Staffing – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should develop a plan to request anincrease in staff support for the Medical Marijuana Program to enhance theefficiency <strong>of</strong> the process <strong>and</strong> strengthen internal controls.4. Cost Analysis – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should conduct a costanalysis to determine if the medical marijuana license fees are appropriate <strong>and</strong>adequate, proposing any changes to <strong>City</strong> Council for consideration.5. Outst<strong>and</strong>ing Applications – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should reviewoutst<strong>and</strong>ing medical marijuana applications <strong>and</strong> follow up with applicants to requestcompletion <strong>of</strong> outst<strong>and</strong>ing inspections or other steps required for full <strong>City</strong> licensure.6. Application Data – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should review <strong>and</strong> amend,for accuracy, the electronic medical marijuana license data as recorded in theDepartment’s Production information system so that medical marijuana datatransferred to Accela will be useful.7. Paper Files – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should ensure that medicalmarijuana paper files are complete <strong>and</strong> filed correctly, including date stamping onall applications.8. Data Safeguarding – The Department <strong>of</strong> Excise <strong>and</strong> Licenses should ensure that allsensitive medical marijuana information contained in paper <strong>and</strong> digital files is secure<strong>and</strong> that controls are in place to monitor the safeguarding <strong>of</strong> this information.P a g e 31Office <strong>of</strong> the <strong>Audit</strong>or
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