Physical verification of Library books,Loss of books & Procurement rules:GOI

Government of India;  Ministry of Finance ;Department of Expenditure
General Financial  Rules, 2005

Physical verification of Library books
Rule 194. Physical verification of Library books :

(i) Complete physical verification of books should be done every year in case of libraries having not more than 20,000 volumes. For libraries having more than 20,000 volumes and upto 50,000 volumes, such verification should be done at least once in three years. Sample
physical verification at intervals of not more than three years should be done in case of libraries having more than 50,000 volumes. In case such a verification reveals unusual or unreasonable shortages, complete verification shall be done.

(ii) Loss of five volumes per one thousand volumes of books issued / consulted in a year may be taken as reasonable provided such losses are not attributable to dishonesty or negligence. However, loss of a book of a value exceeding Rs. 1,000/- (One thousand only) and rare books irrespective of value shall invariably be investigated and appropriate action taken.

Rule 136. Definition of Goods : The term 'goods' used in this chapter applies generally to all articles, material, commodities, livestock, furniture, fixtures, raw material, spares, instruments, machinery, equipment, industrial plant etc. purchased or otherwise acquired for the use of Government but excluding books, publications, periodicals, etc. for a library.

Government of India;  Ministry of Finance ;Department of Expenditure
General Financial  Rules, 2005

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