Rule 215 of The General Financial Rules 2017 Physical verification of Library books
Original Rule Text
Visual Summary
Annual verification for up to 20,000 volumes.
Verification every 1-3 years for 20,000+ volumes.
Acceptable loss of 5 per 1000 volumes; investigate high value/rare book losses.
Executive Summary
Rule 215 of The General Financial Rules, 2017 outlines the procedures for the physical verification of library books, varying the frequency based on the library’s size. Libraries with up to 20,000 volumes require annual verification, while those with 20,000 to 50,000 volumes need verification at least once every three years. Larger libraries (over 50,000 volumes) conduct sample verifications every three years, with a full verification mandated if unusual shortages are found. The rule also establishes an acceptable loss rate of five volumes per thousand issued/consulted annually, provided such losses are not due to dishonesty or negligence. However, any loss of a book valued over Rs. 1,000 or a rare book, regardless of value, must be thoroughly investigated.
In-Depth Analysis of the Rule
Rule 215 is a critical component of inventory management for government libraries, ensuring accountability and proper upkeep of valuable assets. It provides a structured approach to physical verification and loss management, tailored to the scale of operations.
Breakdown of the Rule:
- Annual Verification for Small Libraries: Libraries holding up to twenty thousand volumes must conduct a complete physical verification of their books every year.
- Triennial Verification for Medium Libraries: For libraries with more than twenty thousand but up to fifty thousand volumes, a complete physical verification is required at least once every three years.
- Sample Verification for Large Libraries: Libraries exceeding fifty thousand volumes are subject to sample physical verification at intervals not exceeding three years. Should this sample verification reveal unusual or unreasonable shortages, a complete verification becomes mandatory.
- Reasonable Loss Allowance: A loss of five volumes per one thousand volumes of books issued or consulted in a year is considered reasonable, provided these losses are not attributable to dishonesty or negligence.
- Mandatory Investigation for Significant Losses: Any loss of a book with a value exceeding Rs. 1,000, or any rare book regardless of its value, must be invariably investigated, and appropriate action taken.
Practical Example:
Consider the ‘National Archives Library,’ which holds 40,000 volumes. According to Rule 215, this library must conduct a complete physical verification of its books at least once every three years. During its last verification, it was found that 150 books were missing out of 30,000 books issued/consulted that year. This translates to a loss rate of 5 books per 1,000 (150/30 = 5). If these losses are not attributed to negligence or dishonesty, they would fall within the ‘reasonable loss’ allowance. However, if among the missing books was a rare historical manuscript, or a book valued at Rs. 2,500, then regardless of the overall loss rate, a specific investigation into these high-value/rare losses would be mandatory as per the rule.
Related Provisions
Understanding Rule 215 is enhanced by considering other related provisions within the General Financial Rules, 2017:
- Rule 213 of The General Financial Rules 2017 Physical verification of Fixed Assets and Consumables: This rule details the physical verification procedures for fixed assets and consumables, providing a broader context for inventory checks.
- Rule 33 of The General Financial Rules 2017 Defalcation and Losses Report of Losses: This rule outlines the reporting requirements for various types of losses, including those of property, which would apply to significant book losses identified under Rule 215.
Learning Aids
Mnemonics:
- Library Books: 20K Annually, 50K Triennially, 5 per 1000 is OK, >1K or Rare Investigate.
Process Flowchart:
Multiple Choice Questions
1. According to Rule 215 of The General Financial Rules, 2017, how often should a complete physical verification of books be done for libraries having not more than twenty thousand volumes?
- A) Every three years
- B) Annually
- C) Once every five years
- D) Only when unusual shortages are detected
Show Answer
Correct Answer: B) Annually
2. For libraries having more than twenty thousand volumes and up to fifty thousand volumes, Rule 215 of The General Financial Rules, 2017 mandates physical verification at what minimum interval?
- A) Every year
- B) At least once in three years
- C) Every five years
- D) Only through sample verification
Show Answer
Correct Answer: B) At least once in three years
3. Under Rule 215 of The General Financial Rules, 2017, what action is required for libraries with more than fifty thousand volumes if sample physical verification reveals unusual or unreasonable shortages?
- A) The shortages are noted, and no further action is taken.
- B) A complete physical verification shall be done.
- C) The library must reduce its collection size.
- D) Only the sample verification needs to be repeated.
Show Answer
Correct Answer: B) A complete physical verification shall be done.
4. What is considered a reasonable loss rate for books issued/consulted in a year, according to Rule 215 of The General Financial Rules, 2017, provided it’s not due to dishonesty or negligence?
- A) Ten volumes per one thousand volumes
- B) Two volumes per one thousand volumes
- C) Five volumes per one thousand volumes
- D) No loss is considered reasonable
Show Answer
Correct Answer: C) Five volumes per one thousand volumes
5. Under Rule 215 of The General Financial Rules, 2017, which type of book loss must invariably be investigated?
- A) Any book loss, regardless of value or type.
- B) Loss of a book valued at less than Rs. 500.
- C) Loss of a book of a value exceeding Rs. 1,000 or any rare book.
- D) Only losses exceeding ten volumes per one thousand.
Show Answer
Correct Answer: C) Loss of a book of a value exceeding Rs. 1,000 or any rare book.
Frequently Asked Questions
What is the primary purpose of Rule 215 of The General Financial Rules, 2017?
The primary purpose of Rule 215 of The General Financial Rules, 2017 is to establish clear guidelines for the physical verification of library books in government institutions, ensuring proper accountability, management, and control over these valuable assets.
How does Rule 215 of The General Financial Rules, 2017 address losses of library books?
Rule 215 of The General Financial Rules, 2017 considers a loss of five volumes per one thousand books issued/consulted annually as reasonable, provided it’s not due to dishonesty or negligence. However, any loss of a book exceeding Rs. 1,000 in value or any rare book, irrespective of its value, mandates a thorough investigation and appropriate action.
Are all libraries subject to the same verification frequency under Rule 215 of The General Financial Rules, 2017?
No, Rule 215 of The General Financial Rules, 2017 differentiates verification frequency based on library size. Libraries with up to 20,000 volumes require annual verification, those with 20,000 to 50,000 volumes need verification every three years, and libraries over 50,000 volumes undergo sample verification every three years, with a full check if unusual shortages are found.
Key Takeaways
- Physical verification frequency for library books is tiered based on the number of volumes.
- Libraries with up to 20,000 volumes require annual verification.
- Libraries with 20,000 to 50,000 volumes require verification at least once every three years.
- For libraries over 50,000 volumes, sample verification is done every three years, with full verification if significant shortages are found.
- A loss of 5 volumes per 1,000 issued/consulted is generally acceptable, unless due to dishonesty or negligence.
- Losses of books over Rs. 1,000 in value or any rare books must always be investigated.
Conclusion
Rule 215 of The General Financial Rules, 2017 provides a clear and pragmatic framework for managing library assets within government entities. By stipulating varied verification frequencies and defining acceptable loss parameters while mandating investigation for significant losses, it ensures both efficient resource management and robust accountability, safeguarding public property in libraries across the administration.