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Permalink Reply by Siddhartha Shankar Ray on November 27, 2018 at 0:32

Dear Shree Shivanna Pirangi,

Thanks for your post.

As far as I know, ICAR has no separate financial Rules pertaining to Writing off lost books.

You may consult Muthuswamy's Books on Financial Rules. There are specific rules for eligibility (post/rank wise) for writing off different quantum of money and the modalities.

Sincerely

Siddhartha S. Ray, Calcutta

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Permalink Reply by Neetu Manjunath G on November 28, 2018 at 23:55

Write off /Loss of Books
Missing/loss of books is a common factor in open access system. Some loss of publications
is inevitable especially in the context of open access practice in libraries. The librarian has a
role as information manager and not just a custodian. Therefore he/she should not be held
responsible for the losses.
i. Loss of ten volumes per 1000 volumes consulted/circulated on loan in a year may be
taken as permanent value/un-service able and it may be considered for write off.
ii. Loss of a book of the value exceeding Rs.5000.00 for books published in India and
Rs.10,000.00 for books published abroad and books of special nature and rarity shall
invariably be investigated and consequential action taken. The principal/LAC will write
off all such losses. The base values suggested for Indian and foreign books may be
reviewed every three years.
iii. A publication may be considered as lost only when it is found missing in two successive
stock verifications and thereafter only action be taken to write off the publications by
competent authority.
iv. All library personnel is equal responsible for loss of books/documents and library
materials. If the loss of book is more than the permissible extent, the causes of such loss
may be investigated by the competent authority and the remedial measures be
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strengthened. Or if the loss is more than permissible extent, common share from all the
users can be charged.
v. Occasional loss/damage of issues of periodicals is inevitable during postal transit. If the
payment is made directly to the publisher, then sometimes it is not possible to get the
replacement. In such cases, the non-receipts/damages are considered as loss for write-off.
vi. The Principal/ The library Advisory Committee may write-off the loss of books, volumes,
etc. mentioned in the preceding paragraph provided the total value of all such books, etc.
does not exceed the monetary limit prescribed in the Delegation of Financial Powers
Rules, 2010
vii. There may be no objection to the Librarian disposing of mutilated/ damaged/ obsolete
volumes to the best interest of the library. However, the disposal of such volumes should
be made on the recommendations of a Library Advisory Committee to be appointed by
the competent authority (Principal) which shall decide whether the books
mutilated/damaged/obsolete are not fit for further use.
viii. If the requisite and responsible staff are not provided to maintain the library proportionate
to the strength of users and collection of the library. If the requisite safety, space, cabin
and halls are not provided by the administration, in which case the librarian should be not
alone cannot be made responsible for the losses. However, in such situations the missing
of books, etc., the Principal/LAC should have liberty to write-off such books from library
stock with reasonable remarks and possible events of such losses.
ix. Fifteen years old books can be disposed write-off as per commissioner orders No
DCE/173/lib/ (Extract from Ministry of Finance O.M. No. 23(7) E II (A)/83 dated
7.2.1984 and CAG‟s U G No. 1964-TA.II/21-83 dated 23.12.83)
x. However, there may be provision to write-off which is unserviceable/damaged/mutilated
books by the recommendation of Library Advisory committee. (Incase books/reading
materials are found to be physically damaged due to low quality of papers, bindings,
eaten by the mites, torned, and out dated syllabus books besides absolute space problems
in the library to preserve such books/reading materials shall be written-off).
Note: General delegation of common financial powers to the Head of Departments and
others (Govt. Order No.FD2TFP 2010, Bangalore, and Dated: 30-04-2010. Wide, Sl.No. 17
and 18).
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. Procedure for Write-off
i. List the documents not found during stock verification;
ii. Library staff to make all possible efforts to locate the document not found during
stock verification (the process can go up to six months but not as an exclusive task);
iii. Prepare pre-final list of the documents not found and publicize;
iv. Compile a final list of documents not found;
v. Compare with the list of earlier stock verification to identify common entries;
vi. Compare losses with borrowing/ consulting / photocopying statistics;
vii. Put up the list of common entries to the Director (Management in case of Private
Aided Colleges) along with justification for the losses (open access, limited staff,
inadequate security system, large number of students visiting library, losses within
permissible limits, etc.);
viii. Get approval from the Principal/The Library Advisory Committee;
ix. Issue Official Memo (OM);
x. Make necessary entries in the accession register, write-off register, assets register, etc;
xi. Remove records from databases;
xii. Close file.
Improve the system with additional precautionary measures.
 Common Cost Recovery:
To discourage the cost of books by the users, they should replace the same document.
In case book/document is not available in the market they should pay the cost of document as
above mentioned norms.

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