Page 109 - DLIS406_ACADEMIC_LIBRARY_SYSTEM

Academic Library System

Notes Some municipalities may not invite input on the library appropriation, choosing instead to
budget a minimal amount or a fixed sum. But Wisconsin law requires that “every municipality
shall annually formulate a budget and hold public hearings thereon,”. Consequently, even if
municipal officers want to budget a fixed sum for library operations, the budget process and
the public hearing requirement may be the library’s only opportunity to request additional funds.

11.1.1 The Process of Budget Development
The first step in developing a library budget is to consider what the library hopes to accomplish
in the next year. The availability of a current long-range plan will make this step much easier,
because the plan should already document your community’s library service needs and the
library activities necessary to meet those needs. If you have a long-range plan, ask your board
to review it and make any necessary adjustments or revisions. You might solicit suggestions
from library staff on what additional materials or personnel may be required or ways to adapt
current resources to meet the service plan. Then discuss with the board how the library’s goals
may affect the budget-what resources will be required to carry out the service plan, and
whether the goals are still reasonable, considering the current economic climate.
The second step is to determine the total financial resources necessary for what the library
wants to accomplish in the coming year. Often, increased funding is required because of
higher costs, increased usage, or new services that will be offered. Funding for new services
can also be made available by shifting resources from a lower priority service that can be
reduced or eliminated to a higher priority service. Project the amount of other revenues you
might expect based on past use or current trends. Using information from your municipality
and vendors, try to gauge appropriate increases for regular budget items such as health benefits,
retirement, energy costs, and subscription rates.

Notes You should be able to estimate the county payment for non-resident use. If you
have contract income from neighbouring communities, you should ascertain whether
any change may occur.

You and library staff should prepare draft budget documents for your board following the
format used by the municipality or county. The library board president or a finance committee
may have input or guidelines for the development of budget drafts. The board of trustees will
then review the draft budget with the director, propose changes, and eventually approve a
final budget.
After the written budget documents are approved by the board and submitted to the municipality
or county, the final step in the budget process is securing the funding needed to carry out the
planned service program. You or the board may be asked to make a presentation to the
governing body of the municipality or its finance committee. Trustees, as volunteer public
representatives, are especially effective budget advocates. Trustees may help to justify budget
requests and request support from the municipality’s governing body. And because the municipality
is required to hold a public hearing on the budget, library supporters and advocates can
express support for the library budget that was approved by your board. The municipal
governing body must adopt a budget in time to submit to the county clerk for the tax levy.
If the funding requested by the library is not appropriated by the municipality, the board may
need to make adjustments to the final library operating budget. Budget changes may also be
required during the budget year if, for example, certain expenditures are higher than expected,
or costs are lower than expected.

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