Which of the following is the appropriate action for record retention after dispensing needles?

In Kentucky, the regulations regarding the retention of documentation related to the dispensing of needles stipulate that records must be kept for a minimum of two years. This requirement ensures that there is an adequate history of transactions for accountability and review purposes. Keeping records for this period allows for proper auditing by regulatory bodies and helps maintain oversight regarding the dispensing of items that have potential public health implications, such as needles.

The other options suggest shorter or longer retention times, which do not align with the established guidelines. For instance, destroying records after one year does not meet the minimum requirement for record retention, and archiving for three years exceeds the regulatory necessity. Reporting to authorities does not pertain to record retention but rather to a different process involving incidents or irregularities. Therefore, the selected answer of retaining records for two years is in accordance with the legal requirements and helps to ensure public safety and compliance with pharmacy regulations.