October 20, 2016
AUDITOR’S REPORT
We have completed an audit of the Office of Marijuana Policy (OMP). The purpose of the audit was to determine the extent to which OMP accomplishes its mission. We also assessed the effectiveness of OMP’s governance structure, specific policy initiatives, and the City’s process for determining how to allocate marijuana tax revenue.
As described in the attached report, our audit revealed that OMP is widely considered an important addition to the City that has established strong working relationships between City agencies. However, we found that OMP could increase its efforts for more transparent and collaborative management regarding marijuana tax revenue and marijuana policy.
Through further collaboration with the Budget and Management Office to identify and practice a more transparent method of using marijuana tax revenue, OMP will address community concerns regarding how marijuana tax revenue is used. Further, by strengthening its outreach efforts to the marijuana industry and the community regarding the development and enforcement of marijuana policy, OMP will be consistent with its mission and best practices regarding citizen engagement. Finally, OMP can improve its ability to demonstrate its value by better documenting certain internal activities.
This performance audit is authorized pursuant to the City and County of Denver Charter, Article V, Part 2, Section 1, General Powers and Duties of Auditor, and was conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
We extend appreciation to the Office of Marijuana Policy and the personnel who assisted and cooperated with us during the audit.
Denver Auditor’s Office
Timothy M. O’Brien, CPA

Auditor
City and County of Denver
201 West Colfax Avenue, #705 • Denver, Colorado 80202 720-913-5000 • Fax 720-913-5253 • www.denvergov.org/

http://www.denverinc.org/wp-content/uploads/2016/10/OfficeofMarijuanaPolicy_October2016.pdf