• eResources
• Information Update Service
• Guidelines
• Resource Evaluation
• Schools Catalogue Information Service (SCIS)
• School Resource Centres
  • Role of Teacher-librarian
  • Frequently requested information
  • Web links for Teacher-librarians
  • Accountabilities for Qld State School Libraries

Topic lists

• Curriculum topics
• Professional topics
• TESOL topics

Accountabilities for Queensland State School Libraries

Information provided by Director, Internal Audit (20 October 2005)

Historical Background

Libraries were considered assets and were reported as part of the Financial Statements prior to 2000. After 2000 and changes to Treasury guidelines, items such as library collections could not be grouped together to come up with a consolidated amount for reporting purposes. As each individual book now fell below the reportable asset value, books were no longer classified as an asset and were viewed as a consumable item to be expensed each year.

However, this did not mean that libraries would no longer be subject to controls such as stock-takes and ensuring systems are in place to control the issue of books. The DOEM – AM-08 dealing with asset management, and the principles espoused in the guidelines are still applicable to libraries.

Stock-takes

Even though libraries are no longer considered assets for reporting purposes in the Department's financial statements, schools still need to regard library collections as low value assets and at a significant risk of losses through theft, non-returns or damage. Therefore adequate control must be maintained over these assets. One form of control is the conduct of annual stock-takes of library collections including 'satellite' collections.

While it is appreciated that resources may be an issue in conducting annual stock-takes there are various procedures, which can make the process less onerous. These options include the following:

• Performance of audits on a rotational basis i.e. partial stock-takes of parts of collections deemed most at risk of loss or damage or non-return etc. on a cyclical basis to ensure entire collection is reviewed over say a three year period
• 'Satellite' collections to be booked out on a permanent basis to a responsible officer (HOD) who will have responsibility to perform stock-take and to certify as to correctness of stock-take
• Allocation of a budget amount for stock-takes as part of the schools budgetary processes.

Administrative Function

Section 36(1) of the Financial Administration & Audit Act 1977 states that 'Every accountable officer

• is to manage the department under the officer's control efficiently, effectively and economically and avoid waste and extravagance; and
• shall ensure that procedures within the department, including internal control procedures, afford at all time adequate safeguards with respect to – (iii) the prevention of fraud or mistake …

Furthermore, the Department's Code of Conduct – specifically Principle 5 dealing with economy and efficiency details the requirements for the efficient use of resources as well as ensuring all departmental resources and consumable items are used only for the work and business of the department. It mentions things like permission to use departmental resources off-site as well as ensuring employees do not breach copyright laws with regards copying of library and reference materials etc.

As a result of the above legislative requirements, staff must ensure that departmental property is used for its intended purposes and any failure to return departmental property may be subject to disciplinary action under the Code of Conduct provisions. As an example, teachers who fail to return loaned library books may be asked to recompense the department for any losses and pay for replacement of lost resources.

For further clarification, The Director, Internal Audit can be contacted:

Director
Internal Audit
Phone:(07) 3237 0690
Fax:(07) 3235 4650

^ Top of page

Copyright | Disclaimer | Privacy | Access keys | Other languages

© The State of Queensland (Department of Education and Training) 2005.

Queensland Government