Fiscal Responsibility
Read through this section to learn about budgets and finance.
The Trustee Essentials: Understanding Local Government Budgeting and Finance course covers this information in greater detail. Please consider taking that course to learn more.
Who Can Spend?
22-1-309, MCA states that the library board of trustees shall have exclusive control of the expenditure of the public library fund. The public library fund is authorized by 22-1-304, MCA which empowers the governing body of a city or county that has established a public library to levy taxes to maintain adequate public library service. The proceeds of the tax constitute a separate fund known as the "public library fund."
No money shall be paid out of the public library fund by the treasurer of the city or county except by order or warrant of the board of library trustees.
Subsection (5)'s requirement that money from the public library fund be disbursed by the treasurer of the city or county supports the conclusion that the treasurer, rather than the library, has actual custody of the fund. Because the local governing body has actual custody of the funds, attorney opinions have indicated the local governing body shall be the bookkeeper.
- This does not apply to library districts and may look different for libraries that are multi-jurisdictional service districts.
Thus, the city or county treasurer may not take money from the fund, as only the library has that authority. The city or county treasurer may not take money from the fund without the library board's consent or acknowledgement.