Final answer:
The theft or significant loss of Controlled Dangerous Substances should be reported to the DEA using DEA Form 106 and possibly to local or state law enforcement.
Step-by-step explanation:
When there is a theft or significant loss of Controlled Dangerous Substances (CDS), it should be reported to the proper authorities promptly. In the United States, this typically means reporting to the Drug Enforcement Administration (DEA) using a DEA Form 106, which is specifically designed for reporting theft or loss of controlled substances. Additionally, the incident may also need to be reported to local or state law enforcement, depending on the jurisdiction's requirements and the severity of the incident. Prompt reporting is crucial to ensure that proper investigation can take place and to maintain compliance with regulatory standards.