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APPENDIX <br />Repealed Minnesota Statutes: HO100-9 <br />commissioner. The commissioner may also require another audit of the medical cannabis <br />manufacturer by a certified public accountant chosen by the commissioner with the costs of the <br />audit paid by the medical cannabis manufacturer. <br />Subd. 3. Power to examine. (a) The commissioner or designee may examine the business affairs <br />and conditions of any medical cannabis manufacturer, including but not limited to a review of the <br />financing, budgets, revenues, sales, and pricing. <br />(b) An examination may cover the medical cannabis manufacturer's business affairs, practices, <br />and conditions including but not limited to a review of the financing, budgets, revenues, sales, and <br />pricing. The commissioner shall determine the nature and scope of each examination and in doing <br />so shall take into account all available relevant factors concerning the financial and business affairs, <br />practices, and conditions of the examinee. The costs incurred by the department in conducting an <br />examination shall be paid for by the medical cannabis manufacturer. <br />(c) When making an examination under this section, the commissioner may retain attorneys, <br />appraisers, independent economists, independent certified public accountants, or other professionals <br />and specialists as designees. A certified public accountant retained by the commissioner may not <br />be the same certified public accountant providing the certified annual audit in subdivision 2. <br />(d) The commissioner shall make a report of an examination conducted under this section and <br />provide a copy to the medical cannabis manufacturer. The commissioner shall then post a copy of <br />the report on the department's website. All working papers, recorded information, documents, and <br />copies produced by, obtained by, or disclosed to the commissioner or any other person in the course <br />of an examination, other than the information contained in any commissioner official report, made <br />under this section are private data on individuals or nonpublic data, as defined in section 13.02. <br />21R <br />