Part III - Annual TRAC

Section D: All other costs

Chapter D.4 Libraries

1. The costs of libraries and learning resource centres should be attributed on a robust basis. Institutions should:
   • allocate costs directly to an activity or academic department where possible, and otherwise, use appropriate proxies;
   • review the results of this attribution with the librarian, and obtain their agreement as to the reasonableness of the overall allocation.
2. It is good practice to also:
   • review the cost-benefit of collecting more information to inform attribution (data could be collected through data samples, occasional reviews, and/or measurement);
   • consider analysing further cost elements into different cost pools, and using different cost drivers to attribute them. For example, periodicals, specialist collections, staff by area of responsibility.
3. The minimum requirements are given in Annex 11 which should be followed. More complex methods are also described but these remain optional. Materiality should be considered.