Laws and Legislations Vis-À-Vis Accountability of Government Librarians
Laws and Legislations Vis-À-Vis Accountability of Government Librarians
Laws and Legislations Vis-À-Vis Accountability of Government Librarians
A. Constitution
Constitution (1935)
Constitution (1973)
Constitution (1987)
B. Legislations
Act No. 2711 (1917)
C. COA Issuances
COA Circular on National Accounting and Auditing Manual (NAAM) COA Circular No. 91-368
C. COA Issuances
COA Circular No. 83-200B COA Circular No. 84-200A COA Circular No. 86-200B COA Circular No. 94-012 COA Circular No. 92-391
Library Books and Materials shall include reference books and all other materials relevant to the functions of the agency or institution concerned, comprising the library collection and needed in the intellectual and professional advancement of government personnel and other library users. This account shall include printed and audiovisual material. (Includes donations and the likes)
Accountability
Library Books and Materials forming part of the library collection shall be under the custody of the Head/Chief Librarian who shall be accountable and responsible thereof. However, primary responsibility thereof rests with the Agency Head
Inventory
Annual / every year to be conducted not later than June 30 To be made on the prescribed form To be completed within sixty (60) days from the date of the inventory Upon completion, inventory report shall be submitted to the Auditor thru the Agency Head Chief Librarian, to determine, from time to time library books which appreciate in value
Inventory
If there are losses, notice of loss is filed Petition for relief from accountability is likewise filed by the accountable officer with the Auditor concerned or the Commission as the case maybe If petition is granted, the accountable officer is cleared; If petition is disapproved or denied, then the accountable officer pays before they can be cleared in case of transfer or retirement (COA Circular No. 92-391)
Per COA Memorandum 92-751, applications for relief from property accountability shall be accompanied by some requirements / submissions, absence of which will bar the grant of relief 1.Notice of loss to be reported within 30 days from occurrence 2.Copy of the investigation, inventory and inspection report of the proper COA Personnel on the facts surrounding the loss
3. Affidavit of accountable officer on the facts of loss supported by affidavits of two (2) disinterested persons on the facts of the loss. 4. Recommendation of the Agency Head on the request. 5. Recommendation of the COA Auditor 6. Amount / value of losses subject of the request 7. Memorandum Receipts or Accession Lists 8. Determination of COA Auditor on absence of fault and negligence of the accountable officer
Insurance
1. Head of Agencies where libraries are established should provide in their annual budget insurance premiums. 2. These premiums are for losses caused by : theft, robbery / hold-up, force majeure (earthquake, typhoons) 3. Insurance with GSIS General Insurance Fund
Causes of Losses
1. Losses caused by natural calamities
Insurance
3. Losses incurred by users and paid for / replaced by them 4. Losses caused by negligence of librarians (nawala per inventory)
Relief / Non-relief (Librarians) Note: Materials out with users and evidenced by book cards, etc. are not losses
Question
When does the book accountability of the Head of TNL ends and the book accountability of public librarians begin as far as book allocation from TNL is concerned?