Fiscal Responsibility

Revenue Source Review

There are several different sources of revenue for public libraries.

• local revenue sources
  • property taxes
  • oil and gas proceeds
  • intergovernmental revenues
  • fines/fees
• state revenue for libraries
  • State aid per capita
  • Federation grants/funds
  • State entitlement share
• private revenue sources
  • Donations
  • Grants

The library's budget may include any or all of these sources of funding.

As with all facets of library administration, your library's governance structure can determine the extent of fiscal responsibility for the library board.