Guidelines for Condemnation and Write-off of Library Books in Compliance with KVS Provisions

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Efficiently managing library resources requires adherence to KVS rules governing the condemnation and write-off of library books. The process ensures that libraries continually evolve to meet changing demands, emphasizing the importance of updating collections and accommodating growth in staff and physical infrastructure.


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  1. Condemnation and Write-off the Library Books as per KVS Provisions Presentation by : JITENDRA DAS Librarian , K. V. 3,BHUBANESWAR

  2. It is better to looose a book than a reader -- Dr. S.R. Ranganathan

  3. Library is not a Store house but a service institution where normal tear and wear and losses are expected.

  4. Good Offices Committee Website Observation : Procurement of books, publications, periodicals etc for a library does not require a tender to be called as per Chapter 6 (Procurement of goods and services) Rule 146 (Definition of Goods) of the General Financial Rules 2017 of the Government of India. This rule clearly excludes books, publications, periodicals etc. for a library from the category of goods .

  5. The fifth law of library science "the library is a growing organism" means that a library should be a continually changing institution, never static in its outlook. Books, methods, and the physical library should be updated over time.

  6. This law focused more on the need for internal change. Dr. Ranganathan opined that library organizations must accommodate growth in staff ,the physical collection,and patron use. This allows for growth in the physical building, reading areas, shelving, and in space for New Arrivals.

  7. Thus as per requirements of the Fifth Law weeding-out of the Documents is a necessary process in every Library Institution KVS also makes provisions for condemnation and write-off the Library books in view of Govt. of India rules i.e. GFR

  8. Condemnation : Govt. of India Rules GFR 1984 Amendments The Ministry of Finance vide their O.M. No. F.23(7).EII(A)/83 dated 7.2.1984 amended the general financial rules relates with the necessity of calling tenders or quotations in respect of purchase of books, periodicals, etc.

  9. Subject:- Amendment to rules 99 and 116 of the General Financial rules, 1963 (Third edition) exclusion of books, publications and periodicals, etc. from the definition of "Stores".

  10. Hence in 1984 Government of India amended rules 99 and 116 contained in Chapter 8 dealing with the "Stores" in the GFR, 1963. Decided publications, periodicals, etc. of a library will not be treated as an item of "Stores" that the books,

  11. 2. GFR 2017 Provisions CHAPTER 6 GFR 2017. Page 47 PROCUREMENT OF GOODS AND SERVICES Rule 146. Definition of Goods : The term goods used in this chapter includes all articles, material, commodities, furniture, fixtures, raw instruments, machinery, equipment, industrial plant etc. purchased or otherwise acquired for the use of Government but excludes books, publications, periodicals, etc. for a library. livestock, spares, material,

  12. 3.Govt. of India, General Financial Rules, 2017,P. 74 &75 Rule: 215 and 217 Extracts from Rule 215. 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.

  13. (ii) For libraries having more than twenty thousand volumes and up to fifty thousand volumes, such verification should be done at least once in three years. (iii)Sample physical verification at intervals of not more than three years should be done in case of libraries having more than fifty thousand volumes.

  14. (iv)In case such a verification reveals unusual or unreasonable shortages, complete verification shall be done. (v)Loss of five(05) volumes per one thousand(1000) volumes of books issued/consulted in a year may be taken as reasonable provided such losses are not attributable to dishonesty or negligence.

  15. (vi)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.

  16. Rule 217. Disposal of Goods. (i)An item may be declared surplus or obsolete or unserviceable if the same is of no use to the Department. The reasons for declaring the item obsolete or unserviceable should be recorded by the authority competent to purchase the item. (ii)The competent authority may, at his discretion, constitute a committee at appropriate level to declare item(s) as surplus or obsolete or unserviceable.

  17. KVS Provisions KVS has adopted all the provisions of Govt. of India and detailed process is given in Accounts Code Accounts Code Chapter 18 Article 186-187 Pages 209-220

  18. 1. Physical Verification of Fixed Assets : The inventory for fixed assets shall ordinarily be maintained at site. Fixed assets should be verified at least once in a year and the outcome of the verification recorded in the corresponding register. 2. Physical Verification of Consumable Articles: A physical verification of all the consumable goods and materials should be under taken at least once in a year.

  19. 3. Procedure for Verification i) Verification shall always be made in the presence of the officer responsible for the custody of the inventory being verified. ii) A certificate of verification along with the findings shall be recorded in the stock register. iii) and unserviceable goods, if any identified during verification, shall immediately be brought to the notice of the competent authority. Discrepancies, including shortages, damages

  20. 4. Physical Verification of Library Books KVS has adopted all the provisions of GFR Govt. of India regarding physical verification and number of books to be written-off in a library per year. Rules: 194 and 196

  21. Formation of Condemnation Board and time for the process Annual Physical Verification : - Mandatory Once in a year in April after the Annual Examination is over. - Should be completed within the vacation. After annual physical verification Condemnation Board should be formed.

  22. At least Two members of the Management Committee and the Principal should be in the board. Other senior teacher may also be included. Board will investigate into the deficiencies in the Stock and make recommendations to the Sangathan either for recovery of the cost of articles or for writing off the cost price of the articles, if justified.

  23. Financial powers for write off VMC/VEC has full powers up to Rs.2.00,000/- in a year to condemn stores of all kinds. If the total book value of articles to be written off is upto Rs.500/- powers delegated to the Principal of a KV Beyond above limit and all cases involving fraud, embezzlement, misappropriation or theft should be sent RO and KVS (HQ).

  24. Deputy Commissioner/Director of the Region/ZIET concerned : (i) In respect of a Vidyalaya Full power excluding cases embezzlement, fire, misappropriation or theft involving fraud, (i) in respect of Regional Office/ZIETs Up to Rs.2 Lakhs per annum but excluding the cases involving fraud, embezzlement, fire, misappropriation or theft

  25. Additional Commissioner (Admn), KVS Up to Rs.5 Lakhs per annum excluding the cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment only in respect of Regional Office/ZIETs

  26. Commissioner KVS Has full power including cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment in respec of Kendriya Vidyalayas and for Regional Office/ZIETs.

  27. Steps for Condemnation 1. Preparation of List of Unserviceable Articles in Form CS-49 2. Application from the Department Concern. 3. Formation of Condemnation Board

  28. 4.Signatures of I/C Department and Member of Condemnation Board in each Proforma 5. Signature of Principal 6. Signature of Chairman VEC 7. Auction with Auction Committee

  29. 8. Depositing of Amount in the Office if received from auction 9. Making Entries in Stock Register against the Condemned Items and Counter signature of the Principal 10. Taking CS- 12 from Office if any amount deposited after auction.

  30. Points to be Considered VVN and School Fund List in separate CS-49 Only Obsolete documents to be included 3. Genuine losses should be included 4. Dishonest and embezzlement cases should be examined carefully 5. Proposals should be as per KVS norms

  31. 6. No articles should be written off from the Stock Register without proper sanction and a reference to the sanction No. and date should be given in the Stock Register in support of the entry for write off.

  32. Proforma attached In word format for the Whole process With Thanks From JITENDRA DAS

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