What are the acceptable methods for accounting for controlled substances in a pharmacy?

The method of using a proof of use sign-out sheet, dispensing to patients, and a record-keeping computer system is preferred because it provides a comprehensive and systematic approach to tracking controlled substances within a pharmacy. This method ensures that there is a clear record of how controlled substances are utilized and dispensed to patients, thereby enhancing accountability and minimizing the risk of diversion or misuse.

A proof of use sign-out sheet allows pharmacists and technicians to document each instance of dispensing controlled substances directly to patients, reinforcing traceability. Additionally, utilizing a record-keeping computer system ensures that all transactions are recorded in real-time, which can help in maintaining accurate inventories and promptly identifying any discrepancies. Having a combination of these tools also supports compliance with federal regulations and enhances overall operational efficiency.

While other methods such as physical counts and reports to the DEA or conducting monthly audits are important components of controlled substance management, they are often considered supportive activities rather than a complete accounting method on their own. These practices serve more as periodic checks or reviews rather than consistent tracking mechanisms that provide immediate insight into the status of controlled substances in the pharmacy.