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PMM 1.5 Library Acquisitions and Special Collections

Last Revised Date:
July 1, 2026
Responsible Unit(s):
Capital Finance
Responsible Unit Email(s):
FNSV-Capital-Finance@arizona.edu
Manual:
Property Management Manual
Status:
Active

Purpose and Summary

To provide direction to University departments on the library and special collection capitalization policies of the University.

Scope

This policy applies to all University locations and units, including all University extensions, satellite locations, and off-site campus units, both domestic and international.

Policy

  1. Capital assets acquired with University, government or other sponsor funds shall comply with the University's procurement procedures.
  2. LIBRARY ACQUISITIONS:
    1. Library acquisitions are divided into three categories:
      1. Main Library regular volumes
      2. Medical Library regular volumes
      3. Law Library regular volumes
    2. Library books (regular volumes) are considered a composite asset. Book acquisitions for use in the university libraries are capitalized at purchase cost or the fair market value for donated books. 
    3. Government-owned books are identified, cataloged, shelved and stored in accordance with the terms of the government contract with the university. Records of government owned books are maintained by the responsible library.
    4. Capital Finance does not tag, record or inventory books. Inventory and control of books are the responsibility of each separate library.
    5. Annually, during the fiscal year end process, the business office of each library will provide a report to Capital Finance of all disposed and non-capital items from the prior year to be used for updating the existing book value of each library’s composite asset.
  3. ARCHIVES, HISTORICAL MATERIALS, ART, AND OTHER SPECIAL COLLECTIONS
    1. INTRODUCTION: The University acquires works of art, historical materials, and similar assets that become part of the institution's Archives and Special Collections.  The Archives and Special Collections are protected, unencumbered, cared for, and preserved.  Such items reside in the Arizona State Museum, the Museum of Art, the Center for Creative Photography, the University Libraries, the Laboratory of Tree-Ring Research, and other selected campus locations. The University's Archives and Special Collections are held for public exhibition in furtherance of public service, utilized for education and/or research, and are not sold for financial gain.
    2. DISPOSITION OF MATERIALS: Archive and Special Collection material to be disposed, which after reasonable effort cannot be exchanged with or transferred to other scholarly institutions, may be turned over to the University of Arizona Surplus Property Office.  In certain circumstances (where title has not been conveyed to the Board of Regents), material may be returned to the donor.  Any disposition of materials with significant research or financial value will be governed by the below considerations and will adhere to professional codes of ethics and best practices unique to and shared by the library, archives, and museum professions (i.e. American Association of Museums Code of Ethics).
      1. Materials must be free of all legal impediments.  No such materials will be disposed when this action is contrary to any written agreement between the College and the donor.  Reasonable attempts will be made to contact the donor when materials are considered for disposal.
      2. Reasonable attempts will be made to determine if other University collecting units have an interest in the materials.
      3. No private sale or gifts of Special Collection materials will be permitted.
      4. All proceeds from the sale of materials will be used solely to acquire other materials for the Archives and Special Collections.
      5. The method of disposition will be decided by the authorized institutional staff according to the policies and procedures of the unit in conjunction with the appropriate administrative units of the University.
    3. OTHER: - Property Management does not inventory museum and special collections. The inventory and control of museum and special collections are the responsibility of the museum, library, or department where the items are housed.  Museum and Special Collection purchases are charged to operating expenses in the year in which they are acquired and are not recorded on the University's Statement of Net Position (aka the balance sheet).  

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