Fiscal Powers and Duties

Stewardship of public funds is a huge area of responsibility for all library boards.

Free Public Libraries

22-1-309. Trustees -- powers and duties. The library board of trustees shall have exclusive control of the expenditure of the public library fund, of construction or lease of library buildings, and of the operation and care of the library.

District Libraries

22-1-707. Duties and powers of board of trustees. (1) The board of trustees of a public library district shall:

(b) prepare annual budgets as required by the county governing body or bodies;

(c) pay necessary expenses of district staff members when on business of the district

In this section you will review budgeting terminology and learn more about the laws related to revenue, spending, levies, and special funds.