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Textbook Accounting Process

  1. The principal, assistant principal or faculty members designated by the administration should be responsible for coordinating the orders and keeping an inventory of all materials purchased with state textbook funds. Material may be removed from the annual inventory when it is no longer listed in the State Instructional Materials List (999.XXXX.4200.XXX account) or when the curriculum area is readopted (101.XXXX.4200.XXX account). Inventory instructions will be provided by the District Instructional Materials Office at the appropriate time.
  2. Materials received at the individual school should be stamped with the school location number only. Books should be stamped on the inside cover and on the top edge of the book. Other materials should be stamped in easily recognizable places. A stamp stating "Property of Albuquerque Public Schools" with the location number is supplied to each school by the Instructional Materials Division. This stamp should be used on the inside cover of the book. 
  3. Order textbooks per APS Ordering Procedures Guide. 
  4. Books should be numbered with a permanent ink felt pen. The number should be clearly visible and located on the bottom or side edge of the book. If a consecutive numbering system is utilized, it is helpful to include the last two digits of the school year in which the book was received (i.e., 94-001, 94-002). This identifies at a glance the number of years the book has been used. 
  5. A master inventory list of all instructional materials purchased with state textbook funds must be kept. Each title should be listed separately with the following information: publisher, state textbook stock number, purchase price, number of copies received, and number sequence used.
  6. Books should be issued to individual teachers and/or grade levels. This should be indicated on the master inventory. If books are issued in blocks of consecutive numbers, it enables the prompt return of a "lost" book to the teacher responsible.
  7. Teachers are responsible for issuing the books checked out to them to individual students. Records should be kept of the student’s name, book number and condition of book at the time of issue. Students should sign for the material received in accordance with Public School Code 77-13-10B which requires evidence of responsibility in writing. It is recommended that the teacher and student sign a card after agreeing on the condition of the book at the time of issue. 
  8. At the end of the semester and/or year, the teacher is responsible for reporting the number of copies returned, the numbers of the lost texts, and the names of the students responsible.
  9. Based on the six-year state textbook adoption cycle, recommended charges for lost books or books which can no longer be used due to structural damage are as follows:
  10. Recommended Charge
    Hardback Textbooks Paperback Textbooks
    Replacement Cost 1st-3rd year after purchase 0
    3/5 Replacement Cost 4th year after purchase 1st year after purchase
    2/5 Replacement Cost 5th year after purchase 2nd year after purchase
    1/5 Replacement Cost 6th year after purchase 3rd year after purchase
    1. As the average use for paperback texts would be three years or less, prorate as per above schedule. Workbooks issued to students on a non-consumable basis (not to be written in) should be turned in at the end of the period of use. Students losing or damaging a workbook must pay for a replacement copy.
  11. Students paying for lost textbooks must receive a receipt listing the title of the text and the number of the book. Students should present their copy of the receipt to receive a refund if the book is found.
  12. Moneys collected from students for lost or damaged textbooks must be submitted to the District Instructional Materials Department for transfer to the state so that credit, in the received amount, can be given to the school for replacement materials. 
  13. Items, such as workbooks, issued to students on a non-consumable basis (not to be written in) should be turned in at the end of their period of use. Students losing or damaging a workbook must pay for a replacement copy.

Cross Ref.:

NSBA/NEPN Classification: EDDE

Revised: May 1995
Revised: April 1996
Revised: May 1997

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