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Managing Budgets and Finances: A How-To-Do-It Manual for Librarians and Information Professionals
by American Library Association
American Library Association, 2005
Paper: 978-1-55570-519-0
Library of Congress Classification Z683.2.U6H355 2005
Dewey Decimal Classification 025.11
Paper: 978-1-55570-519-0
Library of Congress Classification Z683.2.U6H355 2005
Dewey Decimal Classification 025.11
TOC
TABLE OF CONTENTS
CONTENTS PREFACE 5 INTRODUCTION 18 PART I: BUDGETING BASICS FOR LIBRARIES 21 CHAPTER ONE: WHAT IS A BUDGET? 22 Budgeting - Design and Process 23 Budgetary Sources 25 Budget Types 26 Lump Sum Budget 26 Formula Budget 27 Line Item Budget 29 Program Budget 34 Performance Budget 37 PPBS Budget 39 Zero-Based Budget 42 Responsibility-Centered Budget 44 Budgeting Lingo A-Z 47 CHAPTER TWO: HOW DO LIBRARIES BUDGET? 55 Library Budget Components: 56 Personnel 56 Materials 57 Operations 60 Internal Services 63 Capital Budget 64 Steps of a Library Budget: 66 Forecasting 56 Analysis 67 Preparation 69 Presentation 72 Public Hearings 76 Adoption 77 Budget Cycle 78 CHAPTER THREE: HOW CAN A LIBRARY MONITOR ITS BUDGET? 81 Requisitions and Purchase Orders 82 Approval and Payment of Bills 83 Encumbrances 83 Accounting Systems 85 Fund Accounting 85 Statements and Reconciliation 86 Audit Process and Preparation 89 Annual Reports 93 Budget Monitoring 94 Budget Cuts and Increases 95 Revision Processes 96 PART II: SPECIAL TOPICS IN FINANCIAL MANAGEMENT FOR LIBRARIES 97 CHAPTER FOUR: OUTSOURCING 98 Materials Selection 103 Technical Services 104 Library Management 107 Outsourcing Other Services 110 CHAPTER FIVE: PROTECTING LIBRARY PROPERTY 112 Recovery of Overdue Library Materials 113 Theft and Mutilation of Public Property 117 Security Systems 120 Insurance 124 Inventory 128 CHAPTER SIX: FINES AND FEES 130 Fee-Based Library Services 131 Sale and Disposal of Public Property 134 Fines and Fees 136 CHAPTER SEVEN: CAPITAL PROJECTS 141 Community Needs Assessment 142 Building Program 147 Cost Estimating 148 Site Acquisition and Development Costs 154 Furniture, Fixtures, and Equipment 156 Professional Fees 157 Relocation Costs 158 Renovation and Remodeling 159 Building Maintenance 162 Leasing and Renting Property 166 Leasing - Equipment 169 Other Leases 170 Utilities - Cutting costs 171 Electricity 171 Water 173 Security and Safety 175 BONDS AND REFERENDA 177 Bond Ratings 179 Revenue Bonds 181 Referenda 182 Legal Issues 183 CHAPTER EIGHT: CONTRACTS AND RFPS 184 Request Process 185 Proposal Analysis 187 Award 188 Competitive Bids 189 Materials 189 Services 191 Equipment 191 Automated Financial Systems 192 PART III: ALTERNATIVE LIBRARY FUNDING 198 CHAPTER NINE: FUNDING SOURCES 199 Library Foundations 201 Library Foundations: Benefits 202 Library Foundations: Formation 203 Friends of the Library 205 Trusts and Wills 208 Endowments and Restricted Funds 209 Gifts and Donations 213 Donor Relations 221 Volunteers 223 Separation vs. Commingling of Funds 226 Partnerships 227 CHAPTER TEN: GRANTS FOR LIBRARIES 231 Grantsmanship-Germination of an Idea 232 Grant Funding Sources 234 Foundations 236 Foundation Types 236 Foundation Grants for Libraries 238 Federal Grants 240 IMLS Grants 240 Pre-Proposal Investigations and Literature Review 243 Grant Writing 244 Grant Proposal 244 Grant Compliance 251 Grant Reporting 252 Outcomes-Based Evaluation 253 SUMMARY 256 APPENDIX A: SAMPLE ACCOUNTING MANUAL 258 APPENDIX B: SAMPLE LIBRARY ANNUAL REPORT FORM 261 APPENDIX C: SAMPLE RFP FOR BUILDING CONSULTANT 267 APPENDIX D: SAMPLE LEASE AGREEMENT 270 APPENDIX E: STARTING A MAJOR DONOR PROGRAM 274
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