According to federal law, the pharmacist in charge must fill out a DEA Form 106 when controlled substances are:

Filling out a DEA Form 106 is a requirement when a pharmacist encounters situations where controlled substances have been stolen, lost, or diverted. This form is essential for documenting the circumstances around these incidents and is used to inform the Drug Enforcement Administration (DEA) about the loss or theft of controlled substances.

The DEA Form 106 serves to maintain regulatory oversight and ensure that controlled substances are accounted for responsibly. When a pharmacist is aware of any discrepancies involving controlled substances that may lead to potential illegal activity, such as theft or diversion, it is crucial to report this using the proper channels, which includes completing this specific form.

In contrast, returning controlled substances to the manufacturer does not require filling out a DEA Form 106, nor does managing expired medications or dispensing medications to patients. Each of those scenarios has its own regulatory guidelines and documentation requirements, but only theft, loss, or diversion situations directly trigger the obligation to file this specific report with the DEA.