The writing off of books in all libraries is regulated by a special Order of the Ministry of Culture of the Russian Federation No. 590 - "Instructions on the accounting of the library fund" dated December 2, 1998. Sometimes it is necessary to write off books for one reason or another: physical wear and tear, dilapidation, defectiveness, duplicity, obsolescence in content, loss or non-core.
Instructions
Step 1
First, by a separate order, a responsible commission consisting of a chairman and three people is created, which decides on the write-off, draws up and signs acts. One of the commission members must be an accountant. Keep in mind that the librarian himself is not part of the commission.
Step 2
Next, draw up an act to write off books from the educational or main fund. Draw up an act in the form of OKUD No. 0504144 in two copies. The first copy is needed for the District Administration, the second - for the accounting department dealing with material values. Do not forget to also make a copy of the book write-off certificate, which is necessary for the library, but only after the act is approved by the district administration. Keep in mind that the act is drawn up without blots and corrections.
Step 3
If you have a school library, then you need to draw up a cover letter to the Head of the District Administration, which must be registered with the school office. According to the rules of document flow, the outgoing document number is assigned. Then you file all the documents in a cardboard binder and hand them over to the material department of accounting.
Step 4
Within a month, the accounting department is obliged to give an order for the write-off. After receiving such an order, you must dispose of books, that is, hand them over to waste paper. This process should also be strictly accountable (invoices, receipts, etc.)
