DEA Form 106: Controlled Substance Theft Reporting Essentials

DEA Form 106 is the DEA’s “Report of Theft or Loss of Controlled Substances.” It is the formal record you use when a pharmacy discovers theft or significant loss of controlled substances.

What DEA Form 106 Theft Reporting Means

This form documents what happened: registrant information, DEA number, date of discovery, drug names, strengths, quantities, and circumstances. Under DEA rules, a registrant must notify the local DEA Field Division in writing within one business day of discovery of a theft or significant loss. For a theft, also notify local law enforcement. The form is not a routine inventory adjustment; it supports accountability and diversion investigation.

Why It Matters for Pharmacy Technicians and the PTCB Exam

As a technician, you may be the first to notice a count discrepancy, broken seal, or missing bottle. You do not need to decide legal significance alone, but you must escalate promptly. PTCB’s federal requirements content expects you to recognize DEA forms, reporting timelines, and controlled substance recordkeeping. Know that Form 106 is for theft or significant loss, not for ordering (Form 222) or destruction (Form 41).

Practical Application Example

During a shift count, you find 50 oxycodone 5 mg tablets missing from a secured cabinet. Notify the pharmacist-in-charge immediately. If theft or significant loss is suspected, the pharmacist reports to the DEA Field Division and completes Form 106 within one business day, notifies local police for theft, and documents the internal investigation. Keep copies per recordkeeping requirements.

Common Mistake and Pro Tip

⚠️ Waiting until month-end inventory to report a suspected theft can violate the one-business-day rule and delay investigation. 💡 Pro tip: Use a controlled substance discrepancy checklist so the pharmacist can quickly capture drug, strength, quantity, discovery date, and circumstances.

Quick Reference

DEA Form 106 = Report of Theft or Loss of Controlled Substances
Report to DEA Field Division in writing within 1 business day of discovery
Use for theft or significant loss; notify local police for theft
Keep copies and follow state board/pharmacy policy
Do not confuse with Form 222 (ordering) or Form 41 (destruction)

Related Concepts

DEA Form 222, Controlled Substance Recordkeeping, and Significant Loss Investigation