For how long should records of inventory counts be maintained?

The maintenance of inventory count records is crucial for compliance with federal and state regulations governing pharmacy practice. In Nebraska, as well as under federal law, the requirement is to keep records pertaining to controlled substances for a minimum of five years. This includes records like inventory counts, which help ensure accurate tracking and accountability of these substances.

Maintaining inventory records for five years aligns with the audit and verification processes needed for compliance with various regulatory bodies. This timeframe allows for sufficient review in case of audits, investigations, or discrepancies that may arise long after the inventory was taken. Thus, the choice indicating a five-year retention period is the correct response in this context, as it fulfills both legal and operational requirements for pharmacies.