APPENDIX B:  BUDGET
  1. Documents
    1. Last year's expenditures
    2. Evaluations
    3. Utility rates for coming year
    4. Goals: Long-range plan
    5. Statistics
    6. Statements of need
    7. State law: audit, public notices, bonds, elections.  (This is more for district libraries, since city libraries have this done by the clerk.)
  2. Line items to consider for a budget
    1. Personnel
      1. Salaries and substitute salaries
      2. Social Security
      3. Retirement
      4. Unemployment Board
      5. Insurance - medical, dental and life
      6. Worker's Compensation
      7. Continuing education
      8. Sick leave
      9. Vacation
    2. Materials
      1. Books
      2. Magazines
      3. Audiocassettes
      4. Computer software
      5. CD-ROMs
      6. Films/Videocassettes
      7. Realia
    3. Building
      1. Gas/oil
      2. Electricity
      3. Insurance - property and liability
      4. Supplies
      5. Repairs
      6. Equipment
      7. Janitorial service
      8. Depreciation
    4. Other
      1. Processing
      2. Automation charges
      3. Telephone
      4. Postage
      5. Supplies
      6. Equipment and depreciation
      7. Board insurance
      8. Treasurer's bond (districts)
      9. Election costs (districts)
      10. Legal costs
      11. Programs
      12. Publicity
  3. Budgeting Information
    4.  
    Item Need to Know Source
    Salary Last year's salary
    • Last year's budget 
    • Board minutes
    Cost of living
    • Consumer Price Index 
    • Government reports 
    • Other Libraries (State) 
    • County/city clerk
    Minimum wage
    • Department of Labor and Industrial Services
    New staff or staff reductions
    • Long range plan 
    • Staff
     
  4. Expenditures
    1. After the figurres have been collected, you should create an optimum expenditres sheet detailing everything you request at the most realistic rate.
    2. Cost of living=last year's costs x rate of increase + last year's costs
    3. Other expenses:  Look at 3-5 year average to forecast a realistic future.
  5. Income
    1. Levy
      1. General (63-2220)
      2. District (33-2724)
      3. Cities (33-2602)
    2. Other Income: Look at averages (3-5 years) to forecast a realistic figure.
  6. Presenting the budget
    1. Know the numbers and why you ask for them
    2. Emphasize service
    3. Talk education
    4. Figure the cost to the community if the library was not available
    5. Have user testimonials
    6. Make comparisons to other departments and agencies

To Appendix C


To Standards
 

September 10, 1999

Max Leek