The short answer
Choose a product, location, unit and cutoff time. Calculate expected closing stock from opening balance and recorded movements, then compare it with a physical count. Investigate the difference and obtain the required review before approving an adjustment.
Keep the unit and period consistent
Add receipts and transfers in to opening stock; subtract sales, clinical usage, documented waste and transfers out; include approved net adjustments. Avoid counting a sale and its related treatment movement twice.
Preserve the variance and explanation
Variance equals physical count minus expected stock. A negative number means less was counted than expected, not proof of theft. Recount, review cutoffs and check movements before adjusting the ledger.
Your practical checklist
- Define item, location, unit and cutoff.
- Confirm opening stock and movement categories.
- Count physical stock and recount discrepancies.
- Investigate units, timing and duplicated or missing entries.
- Record reviewer, approved action and internal evidence references.
A worked example
Invented stock: 100 opening + 50 received − 20 sold − 30 used − 5 wasted = 95 expected units. A count of 92 gives a −3-unit variance to investigate. This is not guidance on preparing, storing or reusing any medication.
Illustrative workflow example; not a patient case or individualized recommendation.
Mistakes to avoid
- Mixing vials, milliliters and treatment units without an approved conversion.
- Changing balances before investigating the count.
- Putting identifiable patient data in the worksheet.