2011 KLA Pre-Conference

Is you library “at the table”

Or

“on the menu”?

Laura DeBaun

Library Services Consultant & Business Manager

ARE YOU. . .

“AT THE TABLE”

REALITY PUBLIC LIBRARY

“ON THE MENU”

APPETIZER:

WHO’S IN CHARGE? SALAD

3M's OF LIBRARY BOARD LEADERSHIP

• MISSION:  Setting the library's direction   • MANAGEMENT:  Steering the library in that direction

 • MONEY:  Obtaining sufficient funding to get there.  

 Budget development and financial oversight fall under all of these three areas.

 

TERMS OF ENDEARMENT• Fiscal Year, Calendar Year• Cash Basis, Cash Accounting• Fund Accounting• Carryover• Revenue, Expense and Encumbrance• GAAP (Generally Accepted Account Practices)

• GASB (Governmental Accounting Standards Board)

• Debits, Credits, Assets and Liabilities

• BUDGET AUTHORITY • BUDGET RESOLUTION

 • GAAP WAIVER

 • SPECIAL FUNDS

       - Employee Benefit Fund        - Capital Improvement Fund (CIF)

• Other Income Sources

Budget Creation TimelineCity and Township Libraries

• March – May – Develop Library Budget– Review last year expenses – Get prior year’s tax revenue breakout from City,

Township or County– Use previous year’s November certified valuation

• June– Present to City Council or Township Board

BUDGET ENTREES

*YOUR BUDGET

*YOURS IN THEIRS

BUDGET ENTREES

*YOUR BUDGET

MENU ITEMYour “taxing entity” thinks:

There are lots of other “big pots” of money– Friends, Foundation, etc.

The truth:

The core functions of the public library are a public responsibility.

• So, what are your library’s core functions?

(c) Bill Barnes & Gene Ambaum Unshelved.com Used with permission.

2012 BUDGET ITEMS

• FUNDING FOR INTERNET SERVICE– Kan-ed has uncertain future– Need at least a T1 and most need more– Minimal E-Rate

• E-book Services

WHAT IS A MILL?

• Mill means one thousand (like millimeter). • A tax mill is one one-thousandth (.001)      of a property's appraised tax value.       The tax levy rate is expressed in mills.

• What is your Library's 2011 tax levy rate? • Property Tax is also called Ad Valorem Tax

BUDGET EXERCISE

BUDGET ENTREES

*YOUR BUDGET IN THEIR BUDGET

MENU ITEMThe Library Board is not experienced enough to

develop a proper budget.

REALLY!?!

The Library Board and Director must:1. Understand state budget law2. Library law3. The budget timeline4. How the library budget impacts the city

WHAT THEY WANT AND WHEN

• Who is “they”?

• Do they want all your revenue sources?

• How detailed are the expenditures to be?

• In what format do they want the information presented?

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

Note: All amounts are to be entered in as whole numbers only.

From the County Clerks 2011 Budget Information:

Total Assessed Valuation for 2010     4,106,001

New Improvements for 2010     20,823

Personal Property excluding oil, gas, mobile homes - 2010   109,510

Territory Added: (Current Year Only)      

Real Estate        

State Assessed        

New Improvements        

Property that has changed in use for 2010     2,145

Personal Property excluding oil, gas, mobile homes- 2009   123,405

Gross earnings (intangible) tax estimate for 2011      

Neighborhood Revitalization      

Actual Tax Rates for the 2010 Budget:

Fund Rate

General   20.444

Debt Service    

Employee Benefits   10.343

Library   6.848

Total 37.635

Final Assessed Valuation from the November 1, 2009 Abstract 4,105,363

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

“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.

MENU ITEM(City Councils, Township Boards & District members)

The library is NOT an essential community service.

SAYS WHO?!?

• Public investment for entire community• Serves ALL ages, education levels• Serves more residents directly than police and fire

department combined

BREAK

DESSERT

*BE IMPORTANT TO THEM BROWNIES

http://icma.org/documents/Final_Mgmt_Prsptv_Libraries_(gates).pdf

http://tinyurl.com/47u7zzx

http://tinyurl.com/42juob8

“Bummer of a birthmark, Hal”

ARE YOU AWAREYOU SHOULDHAVE THESAMEBIRTHMARK?

Gary Larsen – The Far Side cartoons

NUMBER STORIES

• The Community You Serve

• Facts About Your Library

• Facts About Other Libraries Like You

REALITY PUBLIC LIBRARY• The Facts—

– 5,016 card holders– Circulation statistics

• 52,744 Total books circulated• Avg. cost for book - $25.00

– 3,034 population in community– Total tax support $59,122– Library open 51 hours per week– Public Access Computers (7) used 15,780 times in

2006• Average time of use 1 hour per use

TELL ME A STORY. . .

REALITY PUBLIC LIBRARY

THE STORY . . .

• Reality Public Library saved taxpayers $1,318,600.00 in 2004.

• Current tax support of library is $19.49 per person

• Tax support of $19.49 per person returns $434.61 of services per person.

WHY BOTHER?

• Gives the library positive publicity

• Gives the City/Township positive publicity

• May help increase tax support. . .

• Reaffirms that the public library is a positive public service and important public investment for the community.

YEAR-ROUND EFFORT

• LIBRARY NEWSLETTER

• “GOOD NEWS VISITS” AT COUNCIL

• PACKET STUFFERS FOR COUNCIL

• OTHERS??

The Message

• What’s great about your library?– 5 Quick Facts

• Develop a consistent message – Target Various Groups

• Use stories to illustrate the message

Targets of the Message

• Who do you know?

• Who do “they” know?

• Develop a contact information list

Parentsgolf with

the bankerYou volunteer

at thehospital

Police Chiefis a cousinDaughter

is in

National Honor

Society

Best Friend on City Council

Husband volunteers with

Parks & RecCommission

Serve on churchcommittee

withnewspaper editor

The Elevator Speech

• 30 seconds

• Memorized!

• "How To" tips 

          http://tinyurl.com/45cfq3b

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

http://www5.oclc.org/downloads/community/librariesstackup.pdf

“Recent cost/benefit analyses using tools developed by business and industry suggest that public libraries often outpace other sectors in the efficient use of tax dollars.”*

*Key Findings in Brief from the American Council of Libraries Council Report, Worth Their Weight: An Assessment of the Evolving Field of Library Valuation,

www.actforlibraries.org

In the News

• Hold a political forum

• Be a factor in a political campaign

• Positive Publicity

AFTER DINNER

*AT THE TABLE CONVERSATION

PRACTICAL IDEAS

THINGS THEY DO

• Strategic Plan• Budget• Website• Voter Registration• Pet Licensing

THINGS YOU DO

• Strategic Plan• Budget• Website• Could you add?• Could you add?

City/County Government Wall

• List City Council names and contact info• Display a ward map of the City• List City Administration contact info• Pictures• Meeting Dates• Other Ideas?

REALITY PUBLIC LIBRARY

“OFFTHE MENU”

“AT THE TABLE”

Contact Information

Laura DeBaunLibrary Services Consultant & Business Manager

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