Resources for Trustees

The board of trustees and the library director have distinct and separate roles in the budgeting process. The director develops the budget and presents it to the trustees for review, refinement, public hearings, and adoption. In municipal libraries, advocacy for the library’s budget is another important role because final approval of the city budget is the responsibility of the municipal governing authority. Because the governing structure of municipal and district libraries is different, the budget process is different.

Municipal Libraries

• The library director prepares a recommended budget request based on the long-range plan, present and anticipated needs of the library, as well as budget parameters established by the city.
• The library director submits the budget proposal to the library board.
• After a thorough discussion, review, and changes, the board approves the proposed budget.
• The proposed budget is then submitted to the appropriate budget authority, where it undergoes further review and revisions.
• Upon approval, the library receives its annual appropriation from the city’s general fund.

Note: The municipal library board should take the opportunity to support the library director in presenting the budget to the governing body, usually during a city council hearing, as it considers adopting the city’s budget. In some cases, the board chair makes the budget presentation along with the library director. The board of trustees should be strong advocates for the library and be present at the presentation of the budget to the governing authorities. In an age of shrinking budgets, it is important to present the budget in a way that is clear and compelling. 

Although the library’s budget proposal has been developed to ensure adequate funding for library services and programming, there are no guarantees that the final appropriation will equal the amount requested. The city may mandate parameters for budget development that could affect the final appropriation. The library’s budget is but one of several budgets that will comprise the city’s total budget and must compete with the needs of other city services. 

Library Districts - Rural, Intercounty Rural, Island, and Partial County

• The library board adopts policies regarding the authorization for disbursement of funds, applications for grants or other supplemental funding, and accounting for expenditure of public funds.
• The library director prepares the budget based on the current and anticipated needs of the library and potential revenue and submits it to the library board.
• After a thorough discussion, review, public hearing(s) and revisions, the board adopts the budget, which results in setting the levy rate.

Note: Unlike municipal libraries, the library boards of district libraries do not report to, nor take budgeting direction from, appointing authorities. Also, unlike a city budget that may have some leeway for funding priorities or special projects, the library district levy is restricted to the revenue allowed by its maximum property tax levy and some minor revenue sources.

Regional Libraries

• The library board adopts policies regarding the authorization for disbursement of funds, applications for grants or other supplemental funding, and accounting for expenditure of public funds.
• The library director prepares the budget based on the current and anticipated needs of the library and potential revenue and submits it to the library board.
• After a thorough discussion, review, public hearing(s) and revisions, the board adopts the budget, which results in setting the levy rate.

Note: Unlike municipal libraries, the library boards of regional libraries do not report to, nor take budgeting direction from, appointing authorities. Also, unlike a city budget that may have some leeway for funding priorities or special projects, the regional library district levy is restricted to the revenue allowed by its maximum property tax levy and some minor revenue sources.

Expenses are apportioned between or among the contracting parties. See also RCW 27.12.080