Your Library and Its Finances
Library Board Authority and the Role of Local Government Officials
Library with an Interlocal Agreement Duties
| Duty | Library Board Responsibility | City Council or County Commission Responsibility |
|---|---|---|
| Create a budget for the library | X | |
| Decide on the bottom line of the budget (the taxes available for the library to use) | X | |
| Adopt the library’s budget | X | X (as part of the city/county budget) |
| Levy taxes to provide public revenue funds for the library | X | |
| Monitor the library’s revenues and expenditures to make sure things are on track | X (with the help of the director) |