(a) A record of all purchases of hypodermic syringes and needles shall be maintained.

(b) Main storage records of unissued stocks shall include a running inventory of all hypodermic syringes and needles, indicating type, size and number of each item purchased, distribution made, balance on hand and date of receipt or disposition.

(c) A record of all hypodermic syringes and needles destroyed shall be kept, indicating the type, size and number of each and the date of destruction.

(d) A record shall be kept of all hypodermic syringes and needles lost or stolen, indicating kind and number and the date of such loss, or theft, or discovery thereof. A report of such loss or theft and other pertinent related facts shall be made, immediately upon discovery, to the Departments of Education and Health.

(e) An annual physical inventory shall be taken each June 30 and entered in the running inventory record.

(f) All records prescribed shall be kept for a period of two years.