Describes a line item budgeting system for libraries which relates costs to services and priorities, thereby facilitating direct comparisons among institutions. Also outlined are the potential benefits of such a system, including increased accountability, better definition of programs, and more information about expenditure per program for…

Step-by-step description of the community analysis and survey project undertaken by Grande Prairie Public Library (Alberta, Canada) includes discussion of use of American Library Association's "Planning Process for Public Libraries" as a guideline for designing staff, citizen, and user surveys. Statement of revenue and expenses (1982) is…