Theft, Loss, Destruction and Take-Back of Controlled Substances

Theft and Significant Loss Reporting Requirements

In a pharmacy setting, strict accountability is mandatory for every controlled substance. If a pharmacy technician discovers an unexplained loss, suspects diversion, or witnesses theft, the technician must notify the supervising pharmacist immediately. Technicians may help identify and reconcile inventory discrepancies under pharmacist supervision; the DEA registrant remains responsible for controlled-substance compliance, while clinical judgment belongs to the pharmacist. The DEA registrant is responsible for determining whether a controlled-substance loss is significant, and a supervising pharmacist may make this assessment on behalf of the pharmacy.

Evaluating whether a loss qualifies as significant requires examining specific circumstances rather than relying on a simple fixed quantity. Key factors in evaluating a significant loss include the specific substance lost, the quantity involved, its abuse potential, and any identifiable patterns of loss over time. For example, a minor misplacement of an unscheduled drug is handled internally, but repeated shortages of a medication with high abuse potential warrant serious investigation. When a theft of controlled substances is confirmed, registrants should also notify local law enforcement agencies.

When a theft or significant loss is discovered, federal regulations mandate a two-step notification procedure. First, the DEA registrant must notify the local DEA Diversion Field Office in writing within one business day of discovery. Second, the registrant must complete DEA Form 106, which is the official federal form used to report the theft or significant loss of controlled substances. Registrants must submit DEA Form 106 electronically through the DEA secure web portal within 45 calendar days after discovering the theft or significant loss. If an initial notification was sent but a subsequent investigation reveals that no theft or loss actually occurred, the registrant must notify the DEA in writing that no Form 106 is required.

Accountability for controlled substances lost during shipping depends entirely on custody. When a controlled substance shipment is lost in transit before delivery, the supplier holds responsibility for notifying the DEA and submitting Form 106. However, if a purchaser discovers a theft or significant loss after taking physical possession of a controlled-substance shipment, the purchaser is responsible for reporting it directly to the DEA. Technicians assisting with receiving must promptly inspect deliveries under pharmacist supervision so that any discrepancies occurring after physical receipt are addressed immediately.