We follow the procedure adopted by PU Chandigarh. Three books per thousand missing for two or three years can be write off. But our managing committee permitted us to four books per thousand. Please study the procedure of your affiliated university and put up to your Institution's MC for approval.
sir i m working in army school library and there is no such procedure k 3 books are lost and does nt matter we hv Condemnation board to check the destroyed books by the librarianand then after their recommendation i can write off the book from d library .
The lost book gets the status as -- "lost" for three consecutive years.
A note is prepared each year for all the lost books (all details) and HOD/ Lib. committee or any relevant authority is given the note with an acknowledgment copy in the library file.
Even after three years, if the books are not traceable then the concerned authority writes off.
Often the book is misplaced or issued without any record or a user simply takes it to read without informing and then brings it to the library.
Your library can have "Collection Development Policy" wherein some limit - (number of books/ cost of books) may be mentioned as permissible limit of loss. In case loss is more - some security/ vigilance measures are needed.
If the lost books are useful to users, often replacement is recommended. The new book purchased may be given the same accession number as the lost book. (This again needs approval from concerned authority, or it is better to give new accession number).
If a user has lost the book, then the user pays for it. If not, the money is taken from "library budget- books"