Developing the Budget

For the budget, common practice is for the director to prepare a preliminary budget for the board’s review; for the board to review, revise as necessary, and adopt an official budget; for the director to spend the budget within the parameters of the approved budget and strategic plan; and for the board to authorize expenditures. 

General knowledge of the Local Government Budget Act can help with accountability for deadlines and budget adoption.

MCA clearly outlines board authority but does not define the working relationship between the board and the director. Libraries tend to be successful when boards and directors share a mutually understood, trusting, and respectful balance of authority. 

It may be helpful to think of the library board as the legislative body which sets the library’s policies, plans, and budget, and the library director as the executive who has been hired by the board to implement the work set forth in the library’s policies, plans, and budget.  

A chart outlining areas of responsibility for the board and the director is available in the Library Director Manual, pages 13-15 and also in the Trustee Handbook Volume 1 on page 19.