Veterinary practices should have an efficient stock control system to monitor the use of veterinary medicines and to allow for the recall of an individual medicine or particular batch. Records of the most recent drug audit will be checked by the Veterinary Medicines Directorate (VMD) and Royal College of Veterinary Surgeons (RCVS) Practice Standards Scheme (PSS) inspectors during practice inspections.

The VMD states that ‘a system linking incoming and outgoing transactions with stock held may provide an ongoing running total which, with the addition of a periodic physical stock count to verify stock held, may meet the audit requirement’.

Record keeping
Any veterinary surgeon who supplies a prescription medicine must keep the following records for at least 5 years for all incoming drugs (purchased from wholesalers) and outgoing drugs (prescribed and supplied to clients):

• Date and nature of transaction
• Name of the veterinary medicinal product (VMP)
• The batch number (in the case of a medicine for a non-food producing animal, this need only be recorded either on the date the batch was received or the date the batch was first used)
• Quantity received or supplied
• Name and address of the supplier or recipient
• If there is a written prescription, the name and address of the person who wrote the prescription and a copy of the prescription.

The requirement for keeping records of drugs purchased may be met by retaining the invoices or delivery notes from wholesalers.

Audits
At least annually, a detailed audit should be carried out; incoming and outgoing medicines should be reconciled with the stock held and any discrepancies noted. To achieve this the practice needs to:

• Perform a full stock take of all prescription drugs
• Keep records of all drugs received (e.g. by retaining invoices or delivery notes from wholesalers)
• Keep records of all drugs supplied to clients (e.g. by practice computer system or by sales log)
• Record any out-of-date or damaged drugs discarded.

If computerized records are used, there must be an adequate back-up system in place.
It is up to the practice to account for discrepancies and decide what level is acceptable. There will obviously be discrepancies in the case of drugs used during procedures and not priced individually (e.g. premedicants, anaesthetics and euthanasia drugs).

One category of drugs which should be audited continuously is Controlled Drugs. This can be achieved by recording supply and use, and keeping a running total in the Controlled Drug Register, and having a system of reconciling this with stock-in-hand regularly.