A Guide for Librarians
About the Book
The cataloging department insists that an unreasonable number of books be replaced. The children’s department needs more money for summer reading programs. The maintenance director claims the HVAC system will not survive another year. What to do? Library directors today must create and maintain an intricate and continually challenging budget.
Compiled from firsthand experience, this easy-to-read guide contains a plethora of information regarding the financial management of libraries. Beginning with creating an operating budget, the work discusses various revenue sources which may be useful.
The reader is also walked through the intricacies of the purchasing process, from day-to-day supplies and books to major projects. Additional topics include building library facilities, the practical side of auditing, strategies for dealing with a limited budget, and dealing with budget cut requests. Appendices contain information on coding a line item budget and a copy of a library district gift policy. A must-read for any up-and-coming library administrator!
Instructors considering this book for use in a course may request an examination copy here.
About the Author(s)
Anne M. Turner
Format: softcover (7 x 10)
Bibliographic Info: tables, appendices, notes, bibliography, index
Copyright Date: 2007
Table of Contents
1. Developing a Budget: Infinite Wants, Finite Resources 13
2. Revenue Sources: Shaking the Money Tree 32
3. Procurement, a.k.a. Buying Stuff 49
4. Bidding Major Projects: The Woody Memorial Library Recarpets 66
5. Contracting Out 88
6. Brick by Brick, My Citizens, Brick by Brick 99
7. Audits: GAAS, GASB, GAGAS, and the Yellow Book 110
8. Cutting the Budget: Please, Sir, I Want Some More 126
9. Who Are Those Guys? The People Who Work in Finance Departments and What They Do 136
10. Concepts and Definitions: A Compendium 146
Afterword: Turning the Other Cheek 159
Appendix I: Coding a Line-Item Budget 161
Appendix II: Excerpts from the Bid Document for Janitorial Services for the Woody Memorial Library 164
Appendix III: Palos Verdes Library District Gift Policy 174
Appendix IV: Benefactor Recognition in Santa Cruz City-County Library Facilities 177
Chapter Notes 183
Book Reviews & Awards
“helpful in decoding the budget process. Recommended”—Library Journal.