OKLAHOMA CITY, OK — On July 1, the Office of the State Auditor and Inspector (SA&I) released an operational audit evaluating the Oklahoma Medical Marijuana Authority (OMMA) for the period of Nov. 1, 2022, through June 30, 2024. As determined by statute, SA&I conducts routine agency audits every two years. These audits are a valuable tool for state agencies and Oklahomans, providing transparency while offering benchmarks for continuous improvement.
The audit highlighted key recommendations to strengthen agency operations, which have proudly been implemented since 2024.
"Management Can Refine Agency-Wide Internal Controls to Further Improve Structure, Accountability, Communication, and Tone at the Top.”
1. “Management should establish an organization structure, assign responsibility, and delegate authority to achieve the entity’s objectives.”
✅ OMMA’s organizational structure is built on key executive roles filled by experienced professionals.
2. “Management should evaluate performance and hold individuals accountable for their internal control responsibilities.”
✅ OMMA now requires thorough annual performance reviews for all employees, integrating calibration into the process to ensure consistent evaluations across the agency.
3. “Management should internally communicate the necessary quality information to achieve the entity’s objectives.”
✅ OMMA has broken down internal silos from the agency’s early years through internal town halls, a monthly newsletter, and active, engaged participation from executive leadership across all team meetings and departments.
4. “The oversight body and management should demonstrate a commitment to integrity and ethical values.”
✅ OMMA continues to strengthen agency culture, which begins with having strong leaders in place to guide the team. Today, OMMA has a leadership team that prioritizes transparency, candor, and integrity in all they do.
“Inventory Counts Should Be Formally Documented and Independently Reviewed”
1. Standard Agency and IT Inventory
✅ As reported, during the audit period, OMMA’s inventory was maintained in an Excel spreadsheet. In February 2025, the agency implemented the Asset Panda inventory system for better tracking and accountability.
2. Seized Marijuana Inventory
✅ As reported, during most of the audit period, OMMA’s role in seizing marijuana was uncertain, as this is an activity generally reserved for law enforcement, and the related statutes and rules were new and evolving.
Around the time of OMMA product seizures in 2023, the Legislature passed House Bill 2095, allowing OMMA to establish interagency agreements with the Oklahoma Bureau of Narcotics and Dangerous Drugs Control, the Oklahoma Attorney General’s Task Force, and other law enforcement agencies. Because OMMA was created as a regulatory body – not a law enforcement agency – transitioning to this multi-agency approach enabled OMMA to focus on its core mission: strengthening regulatory and licensing operations.
3. “Documentation is a necessary part of an effective internal control system..."
"The Government Accountability Office (GAO) emphasizes the importance of internal controls at all levels of government entities. Their Standards for Internal Control outline the five overarching components of internal control: the control environment, risk assessment, information and communication, monitoring, and detailed control activities."
✅ OMMA has taken active steps to integrate GAO Standards for Internal Control, including increased documentation and use of a detailed inventory tracking system that is tightly controlled.
Transitioning to a standalone agency on Nov. 1, 2022, required a significant dedication of time and resources. Despite lacking a strong regulatory framework from its inception in 2018, the agency has evolved alongside the industry every step of the way. We embrace feedback that pushes us toward excellence, and we understand the importance of public accountability. OMMA appreciates the work of the Office of the State Auditor and Inspector and has incorporated these recommendations into our ongoing improvements.
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Media Contact
Carmin Acupan
Communications Director
media@omma.ok.gov
