Page 137 - DLIS003_LIBRARY ADMINISTRATION AND MANAGEMENT

Library Administration and Management

Notes 7.5.3 Notification of the Budget to the Library

When the budget is passed, the same is communicated to the library. This includes both plan and
non-plan budgets. The plan budget is approved by the university authorities in consultation
with the state government wherever necessary (especially when a matching grant is involved).
After the budget notification, the university librarian informs the different academic departments
regarding the budget allocations. These allocations, in fact, are funds in the names of different
departments placed at the disposal of the university librarian. Money is spent by the librarian
on items recommended by the heads of the departments. The subject-wise allocations for books
and periodicals are done by the library committee. This is purely an internal arrangement of the
library after the passing of the budget. If there are differences of opinion on allocations to
different subjects, they are usually adjusted, erased and balanced by the library committee.
Similarly is the case for special libraries.

7.5.4 Budget Excess

Bill or library commitments which exceed the sanctioned budget, if any, for the library are
usually adjusted in two ways, i.e., (i) by adjustment of the excess amount in next year’s budget
and/or (ii) by additional allocation subject to agreement by the authorities. However, it has
been observed in practice that the second alternative is not only theoretical but also a doubtful
and remote possibility. A budget excess adversely reflects on the attitudes and awareness of the
management towards the library.
Self Assessment

Fill in the blanks:
11. ……………… the budget is not only ethically questionable but because it is difficult to
justify amounts in excess of proven needs, of the college/university.

12. The ……………. method used by a library or information centre is normally decided by
the parent institution.
13. The ………………. presents the budget to the library committee or any other authority for
discussion and approval.
14. The …………………. is approved by the university authorities in consultation with the
state government wherever necessary.
15. A budget …………… adversely reflects on the attitudes and awareness of the management
towards the library.

7.6 Use of Funds and Financial Control

Most practitioners of librarianship are much concerned and serious about the phase of actual use
of funds, accounting, auditing and financial control. This phase in itself involves allocation of
funds as envisaged in the budget, encumbering funds under each head, fund accounting and
financial audit. Let us briefly discuss some of these aspects in this section.

7.6.1 Allocation of Funds

Allocation of funds might have been based on past practices and performance, differential
publication rate and inflation nut, level of demand, actual use and the total programme of the
library or information centre. Actual allocation could be by departments/units, by subjects,

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