314-55-087 - Recordkeeping requirements for marijuana licensees
314-55-087. Recordkeeping requirements for marijuana licensees
(1) Marijuana licensees are responsible to keep records that clearly reflect all financial transactions and the financial condition of the business. The following records must be kept and maintained on the licensed premises for a five-year period and must be made available for inspection if requested by an employee of the WSLCB:
(a) Purchase invoices and supporting documents, to include the items and/or services purchased, from whom the items were purchased, and the date of purchase;
(b) Bank statements and canceled checks for any accounts relating to the licensed business;
(c) Accounting and tax records related to the licensed business and each true party of interest;
(d) Records of all financial transactions related to the licensed business, including contracts and/or agreements for services performed or received that relate to the licensed business;
(e) All employee records to include, but not limited to, training, payroll, and date of hire;
(f) Records of each daily application of pesticides applied to the marijuana plants or growing medium. For each application, the producer shall record the following information on the same day the application is made:
(i) Full name of each employee who applied the pesticide;
(ii) The date the pesticide was applied;
(iii) The name of the pesticide or product name listed on the registration label which was applied;
(iv) The concentration and total amount of pesticide per plant; and
(v) For outdoor production, the concentration of pesticide that was applied to the field. Liquid applications may be recorded as, but are not limited to, amount of product per one hundred gallons of liquid spray, gallons per acre of output volume, ppm, percent product in tank mix (e.g., one percent). For chemigation applications, record "inches of water applied" or other appropriate measure.
(g) Soil amendment, fertilizers, or other crop production aids applied to the growing medium or used in the process of growing marijuana;
(h) Production and processing records, including harvest and curing, weighing, destruction of marijuana, creating batches of marijuana-infused products and packaging into lots and units;
(i) Records of each batch of extracts or infused marijuana products made, including at a minimum, the lots of useable marijuana or trim, leaves, and other plant matter used (including the total weight of the base product used), any solvents or other compounds utilized, and the product type and the total weight of the end product produced, such as hash oil, shatter, tincture, infused dairy butter, etc.;
(j) Transportation records as described in WAC 314-55-085;
(k) Inventory records;
(l) All samples sent to an independent testing lab and the quality assurance test results;
(m) All free samples provided to another licensee for purposes of negotiating a sale;
(n) All samples used for testing for quality by the producer or processor;
(o) Sample jars containing useable marijuana provided to retailers; and
(p) Records of any theft of marijuana seedlings, clones, plants, trim or other plant material, extract, marijuana-infused product, or other item containing marijuana.
(q) Records of any marijuana product provided free of charge to qualifying patients or designated providers.
(2) If the marijuana licensee keeps records within an automated data processing (ADP) and/or point-of-sale (POS) system, the system must include a method for producing legible records that will provide the same information required of that type of record within this section. The ADP and/or POS system is acceptable if it complies with the following guidelines:
(a) Provides an audit trail so that details (invoices and vouchers) underlying the summary accounting data may be identified and made available upon request.
(b) Provides the opportunity to trace any transaction back to the original source or forward to a final total. If printouts of transactions are not made when they are processed, the system must have the ability to reconstruct these transactions.
(c) Has available a full description of the ADP and/or POS portion of the accounting system. This should show the applications being performed, the procedures employed in each application, and the controls used to ensure accurate and reliable processing.
(3) The provisions contained in subsections (1) and (2) of this section do not eliminate the requirement to maintain source documents, but they do allow the source documents to be maintained in some other location.(Amended by WSR 16-11-110, Filed 5/18/2016, effective 6/18/2016 Amended by WSR 18-22-055, Filed 10/31/2018, effective 12/1/2018)
Statutory Authority: RCW 69.50.325, 69.50.331, 69.50.342, 69.50.345. WSR 13-21-104, ? § 314-55-087, filed 10/21/13, effective 11/21/13. WSR 13-21-003, § 314-55-087, filed 10/3/2013, effective 11/3/2013
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