MORRISON AND MARY WILEY LIBRARY BUDGET AND FINANCE POLICY

6/05/06

 

The Morrison and Mary Wiley Library has a Library Board of Trustees approved written budget.  This budget is developed annually as a cooperative process between the Library Board of Trustees Finance Committee, the Head Librarian and additional staff members with responsibility for budgetary elements.  Each year, the Library Board of Trustees determines if the library’s revenues are adequate to meet the needs of the community.  If the revenues are not adequate to meet the needs of the community, the Library Board of Trustees takes action to increase the library’s revenue.

 

The Morrison and Mary Wiley Library spends a minimum of 12% of its operating budget on materials for patrons.  Materials include books, audiovisual materials, periodicals, telecommunication costs for reference services, fees for online information services and CD-ROM products.  Costs related to the installation and maintenance of a LAN or a shared or standalone bibliographic database are not included.

 

On a monthly basis, the Head Librarian and/or Book Keeper presents written reports on library operations to the Library Board of Trustees.  These reports include such areas as finance, library usage, matters of personnel, collection development and programming in addition to any other relevant and pertinent information.

 

The library maintains adequate records of library operations in a manner easily understood by the public, as well as the Library Board of Trustees and Head Librarian.  This record of library operations is presented at each Library Board of Trustees quarterly meeting and clearly indicates the financial position of the library.  In addition to the general financial position of the library, this record clearly indicates the current position of each budgetary line item including budgeted amount, receipts, monthly and year to date expenditures and remaining budget