This document discusses the distribution and control of controlled substances in hospitals. It defines controlled substances as drugs with a high potential for abuse that can lead to psychological or physical dependence. It outlines the various schedules that controlled substances are categorized into based on their potential for misuse. The document discusses the roles and responsibilities of hospital administration, pharmacy departments, and nursing staff in ordering, prescribing, dispensing, administering, documenting, and properly disposing of controlled substances. It emphasizes the importance of policies, procedures, and record keeping for auditing in the handling and control of these regulated drugs.