1.6 Administrative aspects of writing-off unwanted pharmaceuticals

Few countries have adequate administrative provisions for writing-off pharmaceutical stock. In the public sector drugs are the property of the state, for which strict accounting procedures are necessary. If procedures exist at all, they tend to be complicated and time-consuming, and in practice the disposal of expired stock is difficult. This applies both to drugs that are procured through the normal channels and to donated drugs.

Administrative and regulatory procedures concerning safe disposal of pharmaceuticals, that are in line with national drug and environment legislation, should be adopted and implemented in countries that receive drug donations.

Simplifying procedures in general would probably be the best solution. One approach would be to state that donated drugs are not entered into the government inventory or considered state property unless specifically accepted as such. In this case any drug that is not officially accepted can be destroyed without the need for governmental approval; however, correct disposal procedures must be followed. A further solution would be to establish special, simplified, administrative procedures for writing-off unwanted donations.