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…

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)

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)

Discusses how strategic planning can help academic libraries integrate online systems for management of multiple fund accounts. Topics addressed include fiscal management goals and objectives; coordinating systems; the budget calendar; periodicals processing; and supplementary funds such as student fees, awards, legislative appropriations, and…

This kit on the preparation and presentation of the library budget in Association of Research Libraries (ARL) institutions contains a concise summary of the results of a 1977 member survey on budget preparation and eight related primary source documents. The summary of the Systems and Procedures Exchange Center (SPEC) survey focuses on types of…

Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

This annotated bibliography provides citations for selected English language journal articles and books that stress and address general, broad concerns of the academic library. Following citations of two bibliographies, the citations are presented in six general categories: (l) budgeting (12 titles); (2) decision making (9 titles); (3) directing…

Illustrates how administration at University of Toronto Library maneuvered through a proposed budget reduction of $426,000 and elimination of 23 staff positions, noting the Planning Programming Budget System, goals and objectives of the planning process, actual budget process, and monitoring and adjustment of the line-item budget. Four footnotes…

Reports the results of a survey of Nigerian agricultural libraries and documentation centers that examined budgeting techniques. The factors examined include who prepares budgets, the basis of cost estimates, establishment of goals and planning guidelines, criteria for funding approval, and maintenance of financial records. Common problems are…

Presents a chronological overview of the initiation and operation of the State University of New York at Albany library's computer-based reference services, with a discussion of costs, planning, organizational, and managerial considerations. (Author/CWM)

This report on the second annual conference sponsored by the Alabama Public Library Service (APLS) for public library trustees is an extension of the state's revitalized continuing education for this group, intended to better prepare them to meet their obligations and responsibilities to the libraries and communities they serve. Highlights of this…

Prepared as a requirement for state aid, this self-evaluation makes eight recommendations for the future of the Wake County Library System: (1) formation of a single library administrative unit entirely funded by the county; (2) preparation of written goals and objectives for library service; (3) preparation of a library organizational handbook;…

Addresses principles of library budgeting and applies them to planning for library computerized services. Ways of anticipating costs and dealing with hidden costs are described. Further discussion focuses on computer upgrades and levels of computer access. Ground rules for coping with budget planning are outlined. (Contains seven references.) (KRN)

Discussion of the decline in the purchasing power of academic libraries' acquisitions budgets focuses on why and how the acquisitions budget should be integrated into the broader library and institutional budgeting and planning process to help manage the costs of scholarly communication. Highlights include collection development and remodeling the…

As a result of an Iowa state mandate for budgeting of school library media centers, the publication "Planning the School Library Media Center Budget" was updated in 1991. Since that time, the Uniform Financial Accounting's document has phased in a management information system which includes different numbers and dimensions from those…