Audit Points Related Library Internal System

[Urmila G]

What would be the audit points related library Internal System?? meanwhile what the auditors can ask  in following area....

1 Accession register

2 Missing or Lost Books Status (By user) means we are taking the book cost or the same copy of that missing book from that particular user and if they don't pay for the same then we deduct that amount from their security deposit so how keep that record like maintain the separate register or any thing else?? we have the receipts of the same..

3 Fine for Overdue Documents

4 Periodicals

5 Budget

There are many points to discuss so please reply as early as possible with the solutions.....before      4th Dec 2011...

 

 

[Siddhartha Shankar Ray]

 

 

Dear Ms. Urmila G.

 

Organizational audit is simply a checking up process to evaluate whether a system is functioning according to the rules and norms. Library Audit is also no exception!!

 

Regarding Accession Register, it has certain columns like Date (of accessioning), Number (Accession No.) Author of the document, Title, Publisher and Place Edition Year of publication, No of pages, size binding (Hard cover or Paper back) Order No.& date, Supplier, Bill No. and date cover price, cost price & Currency statement, Call No. and Remarks.

One has to fill in all the pertinent columns for each acquisition and it is advisable to sum up total cost of books purchased in a particular Financial Year. Alongside to the Accession Register, a file containing orders, bills, challans, price proofs  and foreign currency conversion rates for all such purchases should be maintained for instant verification.

 

Regarding Missing/Lost Books They are of two types: one where individual is identified and the other where it is not identified. The second types are generally reflected from physical verifications.

In both the cases Action Taken Report (ATR) is necessary with requisite noting in the accession register's remarks column. Missing books should ideally be replaced with a fresh copy. many libraries now charge some fine in addition to replacement of books (because at present many libraries get processing works done on piece basis through outsourcing) For your specific query, in your case if cost is realized, a note should be kept in the remarks column of the Accession Register with specific mention of the No & date of the receipt issued from Accounts section.

For books reflected from Physical Verification, internal efforts like notice to users, etc. are to be kept in a file. other reasons of loss or mutilation should also be kept recorded. Signed resolutions of the meetings of the Library committee to this effect and arrangements made for writing off are also to be kept neatly in a file. All the correspondences for fines collected etc. should be kept in that file.

 

For hard copy subscription of Periodicals registers should be maintained with provisions of references to timely reminders. copy of all bills/invoices, price proofs and foreign currency conversion rates needs to be kept in a file for production before Audit team.

 

Budget is generally  prepared by the Administrative Heads or Budget committees. In each case, copy of signed resolutions to be kept.

 

In all, you have to maintain some 7 - 8 files altogether which should contain paper materials as proofs.

 

Sincerely,

 

Siddhartha Shankar Ray, Calcutta