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Kurth, William H.; Zubatsky, David S. – 1977
This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…
Descriptors: Accounting, College Libraries, Evaluation Methods, Financial Policy
Jones, Frederick S. – 1975
Budgeting and accounting control of serials are examined based on a survey of 100 academic and public libraries. The questionnaire used in the survey stressed classification and encumbering of serials but was open-ended to encourage commentary. The lack of consensus among respondents regarding the budgetary control of serials precluded the…
Descriptors: Accounting, Budgeting, Classification, College Libraries