Final answer:
The inventory officer must record the 'Date and Time of Inventory' on each copy of the transaction report for controlled substance inventory.
Step-by-step explanation:
When conducting an inventory for controlled substances, the inventory officer must annotate each copy of the Transaction Report (TR) with the Date and Time of Inventory. This is crucial to ensure that the information is precise and the inventory can be properly tracked and checked against other records. Recording the date and time provides a clear and auditable trail that is required for compliance with regulatory standards and for maintaining an accurate account of controlled substances.