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Re: monetary appraisal



I, too, have been troubled by our auditor's insistence of
maintaining a value on our archival collections as part of
the "museum assets" of the University.   We came up with
a piecemeal schedule many years ago....e.g. 1.00 per document,
25.00 per map, etc., so we just have to provide piece counts.
This is not for insurance ... but perhaps the good part in this
is that our collection has reached the $7 million mark on the
University books.   And as we have attempted to acquire
capital funds for new shelving and similar costly items, balancing
thoses costs against the "university asset" sheet has been
politically beneficial.     Instead of trying to convince administrators
to take care of a bunch of old books, we can point to the 30-year-record
of the auditor's "assets" to show importance/value.

Dean

Dean DeBolt
University Librarian
Special Collections and West Florida Archives
John C. Pace Library
University of West Florida
11000 University Parkway
Pensacola, FL  32514-5750
Tele:  850-474-2213;   Fax:  850-474-3338

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