COOKING THE BOOKS:

FALL RECEIPES FOR BUDGET SUCCESS

$$$$ $$$$

Budget Process: Start To FinishSteps to a Library Budget

Steps Timeline1. Determine library needs, and library income January – March and levy

rate required to meet those needs.2. Present budget request in writing and in March - May

person at meeting of local governing body (city commission or township board).

3. Approve resolution of intent to increase April – June local tax income.

4. Local government publishes budget and July – August conducts public hearing. District libraries must take these steps directly. Other libraries should obtain copies of all pages of the official budget related to library funds.

HOW DID YOU DO????

WERE YOU. . .

“AT THE TABLE”

REALITY PUBLIC LIBRARY

“ON THE MENU”

BUDGET ENTREES

*YOUR BUDGET

*YOURS IN THEIRS

BUDGET ENTREES

*YOUR BUDGET IN THEIR BUDGET

Budget Process: Start To FinishSteps to a Library Budget

Steps Timeline

4. Local government publishes budget and July – August conducts public hearing. District libraries

must take these steps directly. Other libraries should obtain copies of all pages of the official budget related to library funds.

CERTIFICATE

To the Clerk of Osage County, State of Kansas

We, the undersigned, officers of

City of Burlingame

certify that: (1) the hearing mentioned in the attached publication was held;

(2) after the Budget Hearing this budget was duly approved and adopted as the

maximum expenditures for the various funds for the year ; and

(3) the Amounts(s) of -1 Ad Valorem Tax are within statutory limitations.

Adopted Budget

  Amount of -1 County

Page   Ad Valorem Clerk's

Table of Contents:   No. Expenditures Tax Use Only

Computation to Determine Limit for   2      

Allocation of MVT, RVT, 16/20M Veh & Slider   3      

Schedule of Transfers   4      

Statement of Indebtedness   5      

Statement of Lease-Purchases   6      

Fund K.S.A.        

General 12-101a 7 464,331 84,638

Debt Service 10-113

Employee Benefits 236,507 43,643

Library 45,877 26,231

Adopted BudgetProposed Budget Year

Library 2011Unencumbered Cash Balance Jan 1 16,075Receipts:Ad Valorem Tax xxxxxxxxxxxxxxxxxxxxxxDelinquent TaxMotor Vehicle Tax 5,029Recreational Vehicle Tax 16516/20M Vehicle Tax 84Slider 0

Interest on Idle FundsMiscellaneousDoes miscellaneous exceed 10% of Total ReceiptsTotal Receipts 5,278Resources Available: 21,353Expenditures:Personal Services 41,777

Neighborhood Revitalization RebateMiscellaneous 4,100Does miscellaneous exceed 10% of Total ExpendituresTotal Expenditures 45,877Unencumbered Cash Balance Dec 31 xxxxxxxxxxxxxxxxxxxxxx

2009/2010 Budget Authority Amount: 46,068 37,00045,87724,524

6.96% 1,70726,231

Page No.Amount of 2010 Ad Valorem Tax

Non-Appr BalTot Exp/Non-Appr Bal

Tax Required Del Comp Rate:

53,075

37,00028,843

33,23549,048

32,870

5184,129

109165

15,813

28,114

28,84320,205

37,00016,075

27,391642

5,037

20,205

Prior Year Actual2009

Current Year Estimate2010

City of Burlingame 2011

Allocation of Motor, Recreational, 16/20M Vehicle Tax & Slider

     

Budgeted Fund Budget Tax Levy Amt Allocation for Year 2011

for 2010 for 2009 MVT RVT 16/20M Veh Slider

General 83,933 15,012 493 249 0

Debt Service

Employee Benefits 42,462 7,595 250 126 0

Library 28,114 5,029 165 84 0

TOTAL 154,509 27,636 908 459 0

County Treas Motor Vehicle Estimate 27,636

County Treasurers Recreational Vehicle Estimate 908

County Treasurers 16/20M Vehicle Estimate 459

County Treasurers Slider Estimate 0

Motor Vehicle Factor 0.17887

Recreational Vehicle Factor 0.00588

16/20M Vehicle Factor 0.00297

YOUR BUDGET IN “THEIR” BUDGET

• What income sources did THEY want?• What OTHER income sources do you have?

• What expenditures did THEY want? • Did they want detail?• What other expenditures do you have?

• http://www.da.ks.gov/ar/muniserv/BudgetDefault.htm

Budget Process: Start To Finish

Steps to a Library Budget Steps TimelineDetermine final operating budget based September – December on official budget and any other funding sources.

BUDGET ENTREES

*YOUR BUDGET

Questions to Ask• Do I have the correct tax amounts in next year’s budget?

• What’s changed since May in current year?What’s changed since May for next year?

• How is Y-T-D income for the current year?? 100%? 90%? 80%?

• Have you done a cash flow estimate to establish carryover????

ANNUAL REPORTS

• What statistics do you keep? Do you use?

• Key off your mission or visiono “NEKLS and its members libraries are leaders and

innovators in providing exemplary library services ”

• Use pictures (get releases), color, graphs

“OWN YOUR NUMBERS”*

• Know your stuff• Know where “your” stuff is in “their” stuff• Know how “your” stuff impacts “their” stuff• Know why “your” stuff matters to and for the

community

*Quote from Alice Sizer Warren, Budgeting: A How-To-Do-It Manual for Librarians, Neal-Schuman Publishers, New York, 1998.

Contact Information

Laura DeBaunLibrary Services Consultant & Business Manager

Northeast Kansas Library System4317 W. 6th St.Lawrence, KS 660491-800-296-6963ldebaun@nekls.org