Resource guide
METRC is the regulatory record of what exists. The general ledger is the financial record of what it cost. They are separate systems and they will disagree. The engineering problem is a reconciliation that runs often enough for differences to be explainable.
Seed-to-sale quantities, point-of-sale transactions, and general ledger inventory values must be tied out on a regular cycle. Quantity variance is the leading indicator; dollar variance is the lagging one.
Timing differences, untagged or mistagged packages, unrecorded waste, sampling and testing withdrawals, transfer manifests posted late, and simple data entry error account for most gaps. Categorizing causes over time is how a recurring problem becomes a fixed process.
Inventory adjustments need an approver, a reason code, and supporting evidence. An adjustment history that reads as a pattern of unexplained write-offs is one of the fastest ways to attract scrutiny.
Questions specific to your license? Contact our Maryland cannabis CPA team or read the Maryland cannabis accounting FAQ.
Every engagement starts with a working conversation about your license type, your systems, and where your reporting currently breaks down.