Resources for Trustees

After the library’s budget is approved, is the library director free to allocate funds as he or she sees fit?

Once the budget is adopted by the board or approved by the city authorities, the director has the authority to allocate funds within the budget allotment to accomplish the plan, though it is the responsibility of the director to discuss with the board or city authorities any significant budget revisions that may be necessary. 

What role does the library board play in the budget?

Trustees are legally responsible for the finances of the library. (RCW 27.12.240) To carry out that responsibility, they both monitor the broad financial picture and authorize payment of funds that have been approved for library purposes. To oversee library finances adequately, the board should:

• Read all materials related to the budget closely.
• Ask questions.
• Look for variances.
• Make comparisons.
• Ensure there are adequate reasons for any apparent contradictions.
• Pay attention to any audits and attendant recommendations, thus maintaining its own as well as the library’s fiscal integrity.

What is the role of the library director in helping the board to monitor the budget?

To facilitate the board’s monitoring of library finances, the director must:

• Present them with financial statements that the library board and other constituencies can understand.
• Provide them with monthly financial reports that include:
  • Year-to-date revenues and expenditures compared to initial projections.
  • The total budget delineated by BARS (Budgeting, Accounting, and Reporting System) categories.
  • The balance of budgeted funds remaining for the fiscal year.
  • An explanation of any significant changes.

May the board of trustees of a rural county library district or an intercounty rural library district file a revised budget with the county commissioners after the county budget date if unanticipated funds arise?

AGO 57-58 No. 231 (1958) states:

"The board of trustees of a county or intercounty rural library district may file a revised budget with the county commissioners after the approval of the budget in October to provide for the expenditure of unanticipated income not affecting the tax levy… No change can be made in the amount of the annual tax levy by the board of trustees of the library district after the final budget hearing held by the county commissioners… In the situation presented here the funds were unanticipated and thus not included in the budget submitted to the county commissioners and approved in October at the time the levy was made. However, the funds will be ‘available’ in [the same year], and it is our opinion that the library may legally use such funds during the course of the year even though such funds have not been included in the budget approved in October.