Indianhead Federated Library System

Expenses
   Personnel
   Books & Other Library Materials
   Supplies
   Telecommunications & Delivery
   Programming/Outreach & Public Relations
   Facilities
   Other Expenses
Capital Budget
Revenue
Total Budget Request From Local Municipality

Alternative Budget Checklist for Automation/New Technology
   Expenses
   Revenue
   Budget Request from Municipality

SS means the employer's share of social security which is paid in addition to the employees share.

Ask yourself . . .

1. Are any paid sick days/vacation included in hours?

2. How do salaries, wages, and benefits compare to similar positions in the municipality? To other libraries in similar size communities in area or state? (Buy or borrow from IFLS the latest Wisconsin Association of Public Librarians Wage and Benefit Survey.)

3. Are new positions or hours needed because of growth in library services?

4. Are there funds for hiring substitutes for when staff is ill, attending in-service, continuing education or professional meetings?

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Ask yourself . . .

1. Does the library have a current materials selection and collection development policy which includes general guides as to the proportions of the materials budget to be spent for various categories including adult, juvenile, fiction nonfiction, reference and AV (a library materials budget formula)?

2. Does the library subscribe to a daily paper(s) in addition to the local weekly?

3. Does the size of the materials collection meet recommended state standards in books, periodicals, audio recordings, and videocassettes? Does the library meet the recommended Wisconsin standards for acquisitions as a percentage of print holdings and materials expenditure per capita?

4. Has any area(s) of the collection been identified as needing upgrading in the coming year?

5. Does the magazine budget include several journals which review materials and/or cover library issues?

6. Does the library spend about 20% of its operating budget on library materials?

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Ask yourself . . .

1. Has the amount of supplies been determined on the basis of bulk buying?

2. Can supplies be ordered through the municipality at a greater discount?

3. Are materials bought through a vendor based on the amount of discount available?

4. Do you have an inventory of supplies needed for a year?

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Ask yourself . . .

1. Does the library allow staff members released (paid) time and pay expenses for staff to attend at least 10 contact hours of continuing education activities a year (pro-rated for part-time staff)?

2. Does the library allow the director (paid) released time and pay expenses for enough continuing education to maintain public librarian certification (20 hours a year)?

3. Does the library plan in-service opportunities for the staff and trustees? System staff are available to lead a variety of staff in-services including a presentation on roles and responsibilities of library trustees for board members.

4. Are trustees encouraged and reimbursed for attending conferences and meetings?

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Ask yourself . . .

1. Does the library have a public awareness plan to increase the visibility and support of the library?

2. Do programs/outreach services meet the needs of the community? How was this determined?

3. What percentage of children attend the programs designed for their age group? What percentage of other groups attend programs designed for their group?

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Ask yourself . . .

1. Does the insurance cover replacement costs for the building and contents and liability?

2. How recent is the estimate for the replacement cost of the building and its content, and is the insurance coverage adequate?

3. How often is an inventory of the collection, equipment, furnishings done and is a copy of the inventory kept in another location?

4. Does the library have a plan for handling a disaster such as a fire, flood, damages water pipes or tornado?

5. Is regular maintenance such as painting, roof inspection and repair done?

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Use your municipality's definition of capital items/capital expenses. In general, capital items are fixed assets such as building sites, new buildings, building additions, new equipment, major computer installations (including one-time associated staff costs), initial books stock, and furnishings. This definition excludes replacement and repair of existing furnishings and equipment.

Ask yourself . . .

1. Is there a reserve account for future capital improvements to the building or for automation?

2. Does the library have a multi-year plan which outlines goals and objectives for the coming years? Does the budget reflect new or expanded activities that the library will be undertaking in the coming year?

3. Has the library assessed its facility, space, staffing, computer and automation needs for the coming years? Are these reflected in the budget or in the development of a reserve account? Does the budget reflect ADA-related changes to the facility, equipment, furnishings, and the collection?

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Operating and capital minus revenues from other sources

Based on the checklist in The Library Trustee: A Practical Guidebook, fourth edition, Virginia G. Young, ALA, 1988, pages 182-185.

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