What documentation is needed when disposing of controlled substances?

• A. A destruction log only
• B. An inventory record and a destruction log
• C. No documentation is needed
• D. A verbal report to the pharmacist

Answer: (B)

Disposal of controlled substances must be documented with both an inventory record and a destruction log. The destruction log captures all details of the disposal—drug name, strength, dosage form, quantity destroyed, date and time, method of destruction, and the names of the person who performed the destruction and any witnesses. The inventory record is updated to reflect the removal, ensuring the pharmacy’s stock ledger matches what’s actually on hand and providing an auditable trail for regulatory review. If you only have a destruction log, you haven’t reconciled the stock; if you have no documentation, there’s no verifiable record at all. Verbal reports aren’t acceptable substitutes for written records. In practice, you may also handle this through formal mechanisms (like DEA-approved destruction processes), but the essential requirement is maintaining both the destruction log and an updated inventory.