Current through Register Vol. 24-18, September 15, 2024
(1) Cannabis 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 cannabis 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 100 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 cannabis;
(h) Production
and processing records, including harvest and curing, weighing, destruction of
cannabis, creating batches of cannabis-infused products and packaging into lots
and units;
(i) Records of each
batch of extracts or infused cannabis products made, including at a minimum,
the lots of useable cannabis 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 cannabis provided to retailers; and
(p) Records of any theft of cannabis
seedlings, clones, plants, trim or other plant material, extract,
cannabis-infused product, or other item containing cannabis.
(q) Records of any cannabis product provided
free of charge to qualifying patients or designated providers.
(2) If the cannabis 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.
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
