What information is NOT required on a reconciling inventory of controlled substances?

The choice regarding the initials of the pharmacist if the inventory is electronically recorded is not a required element on a reconciling inventory of controlled substances. While maintaining a detailed and accurate inventory is critical for compliance with federal regulations, the specific requirement may vary depending on whether the inventory is manually or electronically recorded. What is crucial to the process is ensuring that the inventory reflects the quantity and types of controlled substances on hand, which includes providing the quantity of each drug accounted for, the specific dates of transactions, and the name and address of the pharmacy. However, the initials of the pharmacist involved do not stand as a requisite detail, as electronic records already have built-in accountability mechanisms that might not necessitate individual signatures or initials for validation purposes. Therefore, while good practice may include having a pharmacist's initials for verification, it is not mandated as part of the federal requirements for inventory reconciliation.