This paper presents general advice, illustrated by examples from the experience of the state of Ohio, on the use of written agreements, contracts, and the competitive bidding process, and indicates the benefits they can bring to a number of areas in library purchasing. Examples are concerned with the procurement of general supplies, binding…

Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

Highlights of the 1975/76 annual report for the University Libraries at the State University of New York at Albany include: (1) acquisitions dropped markedly; (2) follow-up on the report of the library review team, including the beginning of a long term project of developing a statement of mission and objectives for each unit by library staff and…

The California Library Authority for Systems and Services (CLASS) was formed by a Joint Exercise of Powers Agreement in June, 1976, to assist in developing and implementing a system for library program development and resource sharing. As a cooperative public agency, CLASS serves academic, public, and special libraries. The first annual report…

Summarizes the budgeting methodology followed at one Canadian university faced with making budget cuts to achieve a balanced budget. The article focuses on the business library component, providing the major results of the process as well as discussing the problems encountered, the benefits, and the drawbacks. (Author)

Describes informative measures used by a library advisory committee to advise university administrators of the adverse impact of budgetary constraints on the operation of the academic library. (RAA)

Includes eight articles that address issues related to budgeting and finances in secondary school libraries. Topics include limited budgets; budget proposals; administering grants; writing grants; using Microsoft's Excel software for budgeting; using credit cards for library purchases; offering prizes for donating books; and offering coffee and…

Establishes a managerial context for the expenditure of funds for research and development by academic libraries. Topics discussed include for-profit research and development; sustaining a competitive advantage; traditional library funding strategies; organization environment; and library strategies for facing an uncertain funding environment.…

Explains activity-based costing (ABC), discusses the benefits of ABC to library managers, and describes the steps involved in implementing ABC in an Australian academic library. Discusses the budgeting process in universities, and considers benefits to the library. (Author/LRW)

This annual report is the first to be written since the middle 1960's. In order to provide a sense of progress, the problems, and the trends which have occurred during the intervening years, this report is organized around a series of major library concerns including: (1) collections; (2) physical facilities; (3) internal organizational…

This annual report of Utah public library services presents data useful for local library planning. This information is presented in two sections: core performance measures and general tables. Statewide summary data and breakouts by the populations of the library jurisdictions are provided for the following core performance measures: (1) visits…

This description of the Vigo County Public Library's implementation of planning, programming, and budgeting focuses on its output measurement system, Complete Service Statistics. Measures of five service categories are developed--lending, facilities, information, production, and staff--to gather statistics for library management. (RAA)

Reproduced directly from annual reports submitted to the California State Library by the state's city, county, and special district public libraries, this annual salary survey includes monthly ranges at the beginning step and final step for eight professional and support positions. Not all surveyed positions are found in all libraries. The survey…

Reproduced directly from annual reports submitted to the California State Library by the state's city, county, and special district public libraries, this annual salary survey includes monthly ranges at the beginning step and final step for eight professional and support positions. Not all surveyed positions are found in all libraries. The survey…

Reproduced directly from annual reports submitted to the California State Library by the state's city, county, and special district public libraries, this annual salary survey includes monthly ranges at the beginning step and final step for eight professional and support positions. Not all surveyed positions are found in all libraries. The survey…