Full Description
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.
Contents
Table of Contents
Introduction
1. Developing a Budget: Infinite Wants, Finite Resources
2. Revenue Sources: Shaking the Money Tree
3. Procurement, a.k.a. Buying Stuff
4. Bidding Major Projects: The Woody Memorial Library Recarpets
5. Contracting Out
6. Brick by Brick, My Citizens, Brick by Brick
7. Audits: GAAS, GASB, GAGAS, and the Yellow Book
8. Cutting the Budget: Please, Sir, I Want Some More
9. Who Are Those Guys? The People Who Work in Finance Departments and What They Do
10. Concepts and Definitions: A Compendium
Afterword: Turning the Other Cheek
Appendix I: Coding a Line-Item Budget
Appendix II: Excerpts from the Bid Document for Janitorial Services for the Woody Memorial Library
Appendix III: Palos Verdes Library District Gift Policy
Appendix IV: Benefactor Recognition in Santa Cruz City-County Library Facilities
Chapter Notes
Bibliography
Index
