References in GFR Regarding Library stock verification and Normal Loss

Annual Physical Verification of Stores

[GFR 116 (1)]

9.14    A physical verification of all stores should be made at least once in every year under rules prescribed by the Head of Department, subject to such general directions as may be issued by the concerned Departments of the Central Government or the Administrator as the case may be and subject to the condition that the verification is not entrusted to a person :-
(i)    who is the custodian, the ledger-keeper or the accountant of the stores to be verified, or who is nominee of, or is employed under the custodian, the ledger-keeper or the accountant ; or
(ii)    who is not conversant with the classification, nomenclature and technique of the particular classes of stores to be verified.

Rule 136. Definition of Goods : The term 'goods' used in this chapter includes

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 excludes books, publications,

periodicals, etc. for a library.

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 twenty thousand volumes.

For libraries having more than twenty thousand volumes and upto

fifty thousand 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 fifty thousand 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/- (Rupees One

thousand only) and rare books irrespective of value shall invariably

be investigated and appropriate action taken.

Rule 190. Lists and Accounts :

(1) The Officer-in-charge of stores shall maintain suitable item-wise

lists and accounts and prepare accurate returns in respect of the

goods and materials in his charge making it possible at any point of

time to check the actual balances with the book balances.

The form of the stock accounts mentioned above shall be determined with

reference to the nature of the goods and materials, the frequency of the

transactions and the special requirements of the concerned Ministries /

Departments.

(2) Separate accounts shall be kept for

(i) Fixed Assets such as plant, machinery, equipment, furniture,

fixtures etc. in the Form GFR - 40.

(ii) Consumables such as office stationery, chemicals,

maintenance spare parts etc. in the Form GFR - 41.

(iii) Library books in the Form GFR 35

(iv) Assets of historical / artistic value held by museum /

government departments in the Form GFR - 42.

Note : These forms can be supplemented with additional details by

Ministries / Departments as required.

Rule 276. Notwithstanding anything contained in Rule 275, security need not be

furnished in cases of -

(a) Government servants who are entrusted with the custody of stores, which

in the opinion of the competent authority are not considerable.

(b) Government servants, who are entrusted with the custody of office

furniture, stationery and other articles required for office management, if

the Head of Office is satisfied about the safeguards against loss through

pilferage.

(c) Librarian and Library Staff.

(e) Drivers of Government vehicles.