The transfer voucher effects the movement of the following items to the medical store:
• Expiring drugs,
• Damaged or spoiled drugs,
• Drugs soon to expire,
• Excess stock resulting from wrong RI or low consumption.
The following rules should be kept in mind:
• It is important that drugs are not allowed to expire in the health centre because of changes in disease pattern or for any other reasons.
• Items that can be used elsewhere should be transferred immediately using an IDR form to the medical stores for subsequent redistribution (Diagram 4).
• Expired or spoiled items should be transferred immediately using the IDR form to the medical stores for destruction.
• Excess stock should normally be transferred at least 3 months before expiration to the medical store using the IDR form.
• An internal transfer directly from one dispensary to another without involving the central store is not permitted for accounting purposes.
• The IDR form should be filled in triplicate. The triplicate copy is retained in the health centre while the original and duplicate copies accompany the returned drugs.
Diagram 4
Example of Transfer Voucher or Internal Drug Return Form
Item description issue |
Unit of issue |
Expiry date |
Quantity |
Unit price |
Amount |
Remarks |
Normal saline 500 ml |
500 ml |
9/04 |
10 |
800 |
8,000 |
Leaking |
Aspirin 500 mg |
1,000 tab |
7/04 |
2,000 |
10 |
20,000 |
Soon to expire |
Bipenicillin 1 MU |
1 vial |
4/04 |
2 |
180 |
360 |
Broken |
Mebendazole 100 mg |
1,000 tab |
6/04 |
610 |
30 |
18,300 |
Expired |
Chloroquine 100 mg |
1,000 tab |
1/04 |
3,000 |
10 |
30,000 |
Over quantity |
ANC card |
Piece |
- |
5 |
150 |
750 |
Misprint |
Povidone iodine |
100 ml |
12/04 |
2 |
1,000 |
2,000 |
Not supplied |
| |
|
|
|
|
TOTAL |
79,410 |
Delivered by: _________________________________ Received by: ___________________
For medical stores use only Voucher no. ____________ 2 copies returned to central store _____
This is the procedure for the transfer to the medical store of any of the following:
• Expired items,
• Damaged or spoiled items,
• Drugs soon to expire,
• Surplus quantities resulting from the wrong RI.
An internal transfer directly from one dispensary to another without including the central store should not be effected because this will create confusion in accounting. Diagram 5 illustrates an IDR flow.

Diagram 5 Return of Excess Stock