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…

Effects of budget adversity on acquisitions procedures in research libraries were studied through visits to ten ARL (Association of Research Libraries) libraries, interviews with more than 100 individuals, a literature search, and consultation of current ARL library annual reports. (Author)

Discussion of the future of academic libraries is presented. (AP)

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)

Enumerates principles and practices helpful in improving library administration while coping with budget cuts. (PF)

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…

A simple and cheap manual double entry continuous transaction posting system with running balances is developed for bookkeeping by small libraries. A very small library may operate without any system of fiscal control but when a library's budget approaches three figures, some kind of bookkeeping must be introduced. To maintain control over his…

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…

This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

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)

Provides a practical example of how to demonstrate the library as a cost-saving center, through evidence of financial savings on books and periodicals, facilitating a way to communicate that the net cost of the library is small. (Author/JKP)

Reports results of a biennial survey of public libraries serving populations of 100,000 or more, including data on per capita expenditures, directors' salaries, and beginning professional salaries. Sixteen tables break down data by region, size of population, and sex of director. Three references are listed. (MES)

Discusses the importance of educating library patrons about the library's finances and the impact of budget constraints and the escalating cost of serials on materials acquisition. Steps that can be taken in educating patrons by interpreting and publicizing financial information are suggested. (MES)

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)