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POLICY 05:20:00

INVENTORY METHODS FOR TBR LIBRARIES

This policy is consistent with Tennessee Board of Regents Policy No. 4:05:01:01.

Purpose

The purpose of this policy is to establish Tennessee Board of Regents policy regarding inventory methods for libraries in the TBR System.

Policy

  1. Inventory Method
    1. In the Tennessee Board of Regents libraries, collections vary significantly in size
      and in the type of material contained; consequently, the mandate of a specific or
      uniform inventory method for all of the libraries to follow is not appropriate. The
      cost of conducting a systematic inventory of book stock and other library
      materials is also an important management consideration in TBR libraries.
      1. A full or partial inventory or census may be conducted annually to meet
        TBR requirements for materials accountability, and to meet the guidelines
        of internal accounting and administrative control that are cited in the
        Financial Integrity Act (T.C.A. § 9-18-102).
      2. If a TBR library chooses to do an inventory, one of the two following
        methods should be used:
        1. A partial inventory that covers the entire collection over a two to
          five-year period; or
        2. An annual or biennial book census using a reliable sampling
          technique derived from an authoritative statistics textbook that
          explains how to do standard deviation calculations.
      3. In order to meet the guidelines of internal accounting and administrative
        control that are cited in the Financial Integrity Act, TBR libraries not
        choosing to do an inventory must annually report to their institutions the
        numbers of library materials withdrawn from their collections.

Sources: TBR Policy 04:05:01:01; T.C.A. §§ 49-8-203, 9-18-102

Revised by TBR June 30, 1989
Revised by TBR April 2, 2004
Revised by TBR September 28, 2007
Reviewed/Recommended: President’s Council, November 27, 2023
Approved: President L. Anthony Wise, Jr., November 27, 2023

Pellissippi State Community College does not discriminate on the basis of race, color, religion, creed, ethnicity or national origin, sex, sexual orientation, gender identity/expression, pregnancy, disability, age (40+), status as a protected veteran, genetic information, or any other class protected by Federal or State laws and regulations and by Tennessee Board of Regents policies with respect to all employment and education programs and activities. View the nondiscrimination policy. For questions or concerns, please contact George Underwood.