Mississippi Administrative Code
Title 30 - Mississippi State Board of Public Accountancy
Part 3001 - MISSISSIPPI PHARMACY PRACTICE REGULATIONS
Article XLVII - PHYSICIAN DISPENSING FACILITY PERMITS
Section 30-3001-XLVII.2 - Record Keeping

a. A current dated and signed inventory of all controlled substances on hand on the inventory date;

b. Complete and accurate records of receipt of all controlled substances;

c. Complete and accurate records of disposition of all controlled substances.

Records of acquisition must be maintained for a period of two (2) years. Records of disposition must be maintained for a period of six (6) years. These records shall be kept in such a manner that an audit will show the beginning inventory and record of acquisition of controlled substances to balance with the controlled substances on hand and the record of disposition of controlled substances.

2. Unless authorized by the Federal Drug Enforcement Administration to maintain records of controlled substances at a location other than the location permitted by the Mississippi Board of Pharmacy, these records shall be maintained at the permitted location. All re cords pertaining to controlled substances shall be made available for inspection and copying by agents of the Mississippi Board of Pharmacy. A dispensing physician may use a data processing system or a manual record keeping system for the storage and retrieval of all drug order and dispensing information. All records of controlled substances in Schedule II shall be maintained separately from all other records. All records of controlled substances in Schedule III, IV and V, whether maintained manually or in a data processing system, shall be maintained separately or in such a manner that they are readily retrievable from the other business records. Invoices for controlled substances shall be dated and initialed by the person receiving the order.

3. If a dispensing physician utilizes a data processing system, it must provide immediate retrieval of drug dispensing information. The data processing system must have the capability of producing a hard copy printout of all dispensing information including an audit trail for any specified strength and dosage form of any controlled substance either by brand name or generic name or both for any time period in the prior two (2) years. The audit trail specified by this Article must be produced on verbal or written request of any Compliance Agent of the Board. Failure to produce and provide this audit trail within twenty-four (24) hours constitutes prima facie evidence of failure to keep and maintain records as required by this Article.

4. The records of controlled substances in Schedules II, III, IV and V, which are maintained in a data processing system shall be maintained with the following information pertaining to the initial dispensing of the drug shall be entered into the data processing system:

5. A record of all controlled substance dispensing information shall be transmitted to the Prescription Monitoring Program every twenty-four (24) hours or within the next business day by all dispensing physicians for all controlled substances dispensed which amounts to greater than a forty-eight (48) hour supply. Dispensers will be required to collect and transmit the following information:

6. A single physician dispenser may not share or otherwise allow other practitioners to utilize medications or inventory ordered under their authority. Proper transference of medications may take place pursuant to an accurate record of acquisition and disposition of the medications being transferred. Additionally, for the transference of controlled substances, all Federal Drug Enforcement Agency (DEA) regulations must be followed.