This manual for librarians offers both background information and practical advice on library budgeting. Seven chapters make up this book: (1) Numbers, Your Library, and You; (2) Kinds of Budgets; (3) Measuring Ourselves; (4) Alternate Resources: Grants and Endowments; (5) More Alternate Resources: Volunteers, Fund Raising; (6) Fees for Library Services; and (7) Living with the Budget. The basics of budgeting are covered, including how to: gather and talk about library "numbers"; best present financial data in various kinds of meetings; relate budgets to professional standards; package budget numbers for grant proposals and other fundraising activities; set, collect, and account for various fees and fines; and deal with current and threatened budget cuts. An appendix lists selected newsletters, books, and articles about budgeting. Contains an index. (AEF)