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ATTY/ORD.470/RC AMENDING DIVISION 7 REGULATION OF CANNABIS BUSINESS <br />REV: 06-15-18 MI <br />Page 25 of 25 <br />calendar year, completed and certified by an independent certified public <br />accountant in accordance with generally accepted auditing and accounting <br />principles. The audit shall include but not be limited to a discussion, analysis, <br />and verification of each of the records required to be maintained in this Division. <br />The information contained in the audit shall be made available in standard <br />electronic format which shall be compatible with Microsoft Office programs and <br />which can easily be imported into either Excel, Access, or any other <br />contemporary software program designated by the City Manager. <br />8.B. - Page 39