What should be done with controlled substances at the time of pharmacy closure?

When a pharmacy is closing, it is essential to take an inventory of controlled substances and maintain accurate records of this inventory for a period of two years. This process aligns with regulatory requirements, ensuring that all controlled substances are accounted for and properly documented.

Maintaining these records is crucial for various reasons. First, it helps in tracking any potential discrepancies that could arise during the transition of ownership or closure. Additionally, these records serve as a safeguard for compliance with both federal and state regulations governing the handling and distribution of controlled substances. Proper documentation also ensures that the pharmacy can demonstrate accountability in case of any audits or investigations by regulatory bodies.

When considering the other options, immediately disposing of controlled substances could lead to non-compliance with proper disposal regulations. Returning them to the manufacturer may not always be feasible or legally permissible, as manufacturers typically do not accept returns of controlled substances without specific protocols. Selling controlled substances to other pharmacies is also not an appropriate action, as this could violate legal transfer laws and create liabilities. Therefore, the correct and most responsible action is taking an inventory and keeping detailed records.