Your Library and Its Finances

Operations and Maintenance

This is the other significant part of the library’s budget. 

It includes funding for library materials, programming, technology, and repair of the building. The line items in this category are the things you need to offer library services to your community. 

This is the portion of the budget where a training with the director and/or the clerk can help you understand what types of expenses fall under certain line items. 

The clerks are obligated to use the Budgetary Accounting Reporting System (BARS) to organize and account for revenues and expenses. Since this system is used statewide, there are some limits to what a clerk can offer the library board and director. A training from them can help you better understand what items are within this category.