Explains the purpose of audits for libraries and describes three types of auditors--internal, government, and external--and five types of audits--financial, compliance, operational, performance, and special review. Guidelines for preparing for an audit and dealing with a surprise audit are provided. (EM)

Describes different types of financial reports needed in libraries as the bases for accountability, evaluation, and decision making. The appropriate form and content of reports are identified in terms of the audience and the use of the report. (CLB)

ARL is the bimonthly report on research library issues and actions from ARL (Association of Research Libraries), CNI (Coalition of Networked Information), and SPARC (Scholarly Publishing and Academic Resources Coalition). ARL reports on current issues of interest to academic and research library administrators, staff, and users; higher education…