Library Board Meeting — Agenda Packet

Library Board Meeting Agenda July 20, 2026 - 6:00 PM New Berlin Library 15105 W Library Lane AGENDA 1. PUBLIC COMMENT SESSION 2. CALL TO ORDER 3. ROLL CALL; DECLARATION OF QUORUM; PUBLIC NOTICE 4. COMMITTEE REPORTS A. Friends of New Berlin Library, Inc. 5. CONSENT AGENDA------------------------------------------------------------------------------ Items under the Consent Agenda have passed unanimously by the Library Board. Items not passed by a unanimous vote will be removed from consent agenda and will be considered separately. A. Approval of minutes i. Meeting Minutes: Monday, June 15, 2026 B. Next meeting date: Monday, August 17, 2026 C. Approval of Bills and Invoices 6. END CONSENT AGENDA----------------------------------------------------------------------- 7. ADMINISTRATIVE REPORTS A. President's Report B. Director's Update C. Common Council Update D. School District of New Berlin Update 8. UNFINISHED BUSINESS 9. NEW BUSINESS A. Trustee Essentials: Chapter 8 Library Budgets 10. ANNOUNCEMENTS 11. ADJOURN Additional Information • The agenda packet, including supplemental information related to agenda items, is available online at www.NewBerlinWI.gov. Once finalized by the governing body, approved meeting minutes will also be posted online. • Agenda items may be taken out of order at the governing body's discretion. Page 1 of 30 • Members, and possibly a quorum, of other municipal governmental bodies may attend this meeting to gather information. However, no action will be taken by any governmental body other than the one referenced in this notice. • Accommodations will be provided under the Americans with Disabilities Act (ADA) to meet the needs of individuals with disabilities. If you require assistance or appropriate aids and services, please contact the Office of the City Clerk at (262) 786-8610 with reasonable notice. Page 2 of 30 New Berlin Public Library Board Meeting June 15, 2026, at 6:00 P.M. New Berlin Public Library Marion Onesti Board Room 1. PUBLIC COMMENT SESSION There were no public comments made at this meeting. 2. CALL MEETING TO ORDER President Marek called the meeting to order at 6:00 P.M. 3. ROLL CALL; DECLARATION OF QUORUM; PUBLIC NOTICE Present: Trustee Ruth Bock, Trustee Chuck Garrigues, Trustee Dolores Greenawalt, Treasurer Nathan Jung, Common Council Representative Meg Gardner, President John Marek, and Secretary Patti Orzel Excused: Vice-President Jill Kawala Staff Present: Library Director Natalie Beacom Guests Present: Kathy Wiemelt, President, Friends of the Library (FOL) President Marek confirmed that a quorum was present and that the meeting was properly posted in compliance with the Open Meetings Law. 4. COMMITTEE REPORTS A. Friends of New Berlin Library, Inc. (FOL) President Wiemelt reported that a mini-book sale, the final one of the summer, will be held on Saturday, June 20th. 5. CONSENT AGENDA ------------------------------------------------------------------------------ Items under the Consent Agenda were passed unanimously by the Library Board. Items not passed by a unanimous vote will be removed from the Consent Agenda and will be considered separately. A. Approval of minutes: Monday, May 18, 2026 B. Next meeting date: Monday, July 20, 2026, 6:00 P .M. C. Approval of Bills and Invoices, May 2026 6. END OF CONSENT AGENDA MOTION: Motion to approve the consent agenda. VOTE: Motion by Garrigues Second by Greenawalt Motion approved 7-0. 7. ADMINISTRATIVE REPORTS A. President's Report Page 3 of 30 President Marek expressed the Board’s appreciation to Library staff for their dedicated customer service during the HVAC replacement and elevator outage. President Marek also thanked Trustee Bock for her years of service on the Board. An engraved brick will be added to the Library’s patio in her honor. B Director’s Report Director Beacom recently renewed her five-year certification with the Department of Public Instruction after completing 150 hours of professional development in technology. Minor vandalism to the Storybook Walk at ProHealth Care Park was reported to the Police Department, which is monitoring the situation. The Summer Reading Program, Dinotastic Summer: Unearthing Stories, is off to a good start. Patrons were very cooperative during the HVAC replacement and elevator outage, and no complaints were received. The Director’s full report is available for review in the agenda packet on the City of New Berlin’s website. C Common Council Report A referendum is under consideration to raise additional funds for public safety. An open meeting is tentatively scheduled for July 13, 2026. D. SDNB Report The School District’s newly appointed representative to the Library Board will attend next month’s meeting. 8. UNFINISHED BUSINESS A. Waukesha County Library Services Plan 2027-2031 – Adopted Final The Waukesha County Library Services Plan 2027-2031 was approved by the Waukesha County Board of Supervisors at their meeting on May 26, 2026. The plan will have an impact on the budget planning process for 2027. 9. NEW BUSINESS A. Strategic Plan – Annual Review The Director’s full report, which details progress toward the goals outlined in the Strategic Plan, is available for review in the agenda packet on the City of New Berlin’s website. B. Trustee Essentials: TE6 Director Evaluations An electronic copy of Trustee Essentials: A Handbook for Wisconsin Public Library Trustees was distributed to Board members. C. Election of Officers The Nominating Committee submitted the following slate of candidates for consideration: Page 4 of 30  John Marek, President  Jill Kawala, Vice-President  Nate Jung, Treasurer  Patti Orzel, Secretary In accordance with parliamentary procedure, President Marek asked three times whether there were any additional nominations. No additional nominations were made. Motion: Motion to close the nominations. VOTE: Motion by Greenawalt Second by Garrigues Motion approved 7-0. Motion: Motion to approve the slate of candidates as nominated. VOTE: Motion by Bock Second by Orzel Motion approved 7-0. 10. CLOSED SESSION A. Director’s Evaluation Process Motion: Motion to convene into Closed Session pursuant to Section 19.85(1)(c) of the Wisconsin Page 1 of 241 Statutes to consider performance evaluation data of a public employee over which the governmental body has jurisdiction or exercises responsibility – specifically, the Library Director VOTE: Motion by Greenawalt Second by Gardner Motion approved 7-0. The meeting was adjourned into Closed Session at 6:17 P .M. 11. MOTION TO RECONVENE INTO OPEN SESSION VOTE: Motion by Greenawalt Second by Bock Motion approved 7-0. President Marek returned the meeting to order at 7:02 P .M. MOTION: Motion to approve the Director’s Evaluation pending additions. VOTE: Moton by Jung Second by Greenawald Motion approved 7-0. Page 5 of 30 12. ANNOUNCEMENTS 13. ADJOURN MOTION: Motion to adjourn at 7:08 P.M. VOTE: Motion by Bock Second by Garrigues Motion approved 7 – 0. Respectfully submitted, Patti Orzel, Secretary Page 6 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 07/08/2026 21:41 User: 9740thin Program ID: apinvgla Page 1 YEAR/PERIOD: 2026/7 TO 2026/7 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 15810000 LIBRARY 15810000 54010 R&M BLDGS & GROUNDS 004910 CINTAS FIRE PROTECTI 2500067626 0 2026 7 INV P 750.00 071526 283789 BACKFLOW INSP-LIB 6 004910 CINTAS FIRE PROTECTI 2500067640 0 2026 7 INV P 1,110.00 071526 283789 (3)INSP ANN SPRINKL 004910 CINTAS FIRE PROTECTI 2500067669 0 2026 7 INV P 981.25 071526 283789 INSP 5 YR-LIB 6/18/ 2,841.25 ACCOUNT TOTAL 2,841.25 15810000 54030 MAINTENANCE CONTRACT 004997 ADVANCED COMMUNICATI 26-0614 0 2026 7 INV P 225.00 071526 283763 PAGING SYSTEM RPAIR 014113 K-12 TECHNOLOGY GROU 97155 0 2026 7 INV P 692.52 071526 283851 SIMPLIFY IT-LIB 3/1 014113 K-12 TECHNOLOGY GROU 97225 0 2026 7 INV P 697.16 071526 283851 SIMPLIFY IT-LIB 4/1 014113 K-12 TECHNOLOGY GROU 97303 0 2026 7 INV P 695.16 071526 283851 SIMPLIFY IT-LIB 5/1 014113 K-12 TECHNOLOGY GROU 97393 0 2026 7 INV P 690.52 071526 283851 SIMPLIFY IT-LIB 6/1 014113 K-12 TECHNOLOGY GROU 97473 0 2026 7 INV P 699.80 071526 283851 3,475.16 026400 ITU ABSORB TECH 8744296 0 2026 7 INV P 94.48 071526 283845 MATS-LIB 6/15/26 ACCOUNT TOTAL 3,794.64 15810000 54080 LEASES EQUIPMENT 362301 GREAT AMERICA FINANC 42278609 0 2026 7 INV P 1,168.82 071526 283829 COPIER LEASE/USAGE- 362301 GREAT AMERICA FINANC 42404111 0 2026 7 INV P 494.35 071526 283829 COPIER LEASE/USAGE- 1,663.17 ACCOUNT TOTAL 1,663.17 15810000 54110 SUPPLIES 013800 DEMCO INC 7821214 0 2026 7 INV P 40.01 071526 283803 MAGNETIC NAME BADGE 014685 BIBLIOTHECA LLC INV-US86649 0 2026 7 INV P 226.00 071526 283776 SUPPLIES/REFILL PAP 015580 AMAZON CAPITAL SERVI 13TM-F1YM-YPDF 0 2026 7 INV P 41.68 071526 283767 VARIOUS TITLES/PROG 015580 AMAZON CAPITAL SERVI 16YN-HXWH-9YQK 0 2026 7 INV P 70.42 071526 283767 VARIOUS TITLES/SUPP 112.10 ACCOUNT TOTAL 378.11 15810000 54170 POSTAGE 348554 PURCHASE POWER 2026JLY POSTAGE 0 2026 7 INV P 100.00 071526 283902 8000900011110198/JL ACCOUNT TOTAL 100.00 15810000 54230 LIBRARY MATERIALS 001613 GALE CENGAGE LEARNIN 999102678381 0 2026 7 INV P 374.25 071526 283822 VARIOUS TITLES-LIB Page 7 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 07/08/2026 21:41 User: 9740thin Program ID: apinvgla Page 2 YEAR/PERIOD: 2026/7 TO 2026/7 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 001613 GALE CENGAGE LEARNIN 999102838870 0 2026 7 INV P 53.25 071526 283822 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102838872 0 2026 7 INV P 137.25 071526 283822 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102866644 0 2026 7 INV P 57.75 071526 283822 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102887014 0 2026 7 INV P 99.00 071526 283822 VARIOUS TITLES-LIB 721.50 013800 DEMCO INC 7817014 0 2026 7 INV P 565.76 071526 283803 BOOK REPAIR SUPPLIE 015580 AMAZON CAPITAL SERVI 13TM-F1YM-YPDF 0 2026 7 INV P 2,307.29 071526 283767 VARIOUS TITLES/PROG 015580 AMAZON CAPITAL SERVI 16YN-HXWH-9YQK 0 2026 7 INV P 1,019.15 071526 283767 VARIOUS TITLES/SUPP 015580 AMAZON CAPITAL SERVI 1VT6-P4VP-CC3R 0 2026 7 CRM P -48.95 071526 283767 RET PURCH CRDIT-LIB 3,277.49 224529 BLACKSTONE PUBLISHIN 2237102 0 2026 7 INV P 114.00 071526 283777 VARIOUS TITLES-LIB 224529 BLACKSTONE PUBLISHIN 2237716 0 2026 7 INV P 72.79 071526 283777 VARIOUS TITLES-LIB 224529 BLACKSTONE PUBLISHIN 2237840 0 2026 7 INV P 73.40 071526 283777 VARIOUS TITLES-LIB 260.19 353213 CHILDREN'S PLUS INC 279418 0 2026 7 CRM P -516.35 071526 283787 RET PURCH CRDIT-LIB 353213 CHILDREN'S PLUS INC 284538 0 2026 7 INV P 961.88 071526 283787 VARIOUS TITLES-LIB 353213 CHILDREN'S PLUS INC 285151 0 2026 7 INV P 14.24 071526 283787 VARIOUS TITLES-LIB 353213 CHILDREN'S PLUS INC 285317 0 2026 7 INV P 1,381.78 071526 283787 VARIOUS TITLES-LIB 353213 CHILDREN'S PLUS INC 285318 0 2026 7 INV P 1,046.30 071526 283787 VARIOUS TITLES-LIB 2,887.85 361291 MIDWEST TAPE 509026195 0 2026 7 INV P 620.43 071526 283874 VARIOUS TITLES-LIB 361291 MIDWEST TAPE 509058209 0 2026 7 INV P 600.64 071526 283874 VARIOUS TITLES-LIB 1,221.07 ACCOUNT TOTAL 8,933.86 15810000 54521 TECHNOLOGY/SOFTWARE 020937 MIDWEST PANO LLC 10884078 0 2026 7 INV P 110.50 071526 283873 HOT SPOT SUBSCRIP-L 295426 STATE OF WISCONSIN 505-112319 0 2026 7 INV P 600.00 071526 283925 TEACH SERVICES-LIB ACCOUNT TOTAL 710.50 15810000 55095 PROGRAMS-YOUNG ADULT 015580 AMAZON CAPITAL SERVI 13TM-F1YM-YPDF 0 2026 7 INV P 306.83 071526 283767 VARIOUS TITLES/PROG ACCOUNT TOTAL 306.83 ORG 15810000 TOTAL 18,728.36 Page 8 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 07/08/2026 21:41 User: 9740thin Program ID: apinvgla Page 3 YEAR/PERIOD: 2026/7 TO 2026/7 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION FUND 0010 GENERAL FUND TOTAL: 18,728.36 ** END OF REPORT - Generated by Thu Van Hintz ** Page 9 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 07/08/2026 21:44 User: 9740thin Program ID: glytdbud Page 1 FOR 2026 07 ACCOUNTS FOR: ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 581 LIBRARY APPROP ADJSTMTS BUDGET YTD EXPENDED ENCUMBRANCES BUDGET USED 15810000 50010 SALARY-FULL TIME 553,596 0 553,596 306,861.49 .00 246,734.51 55.4% 15810000 50020 SALARY-PART TIME 494,766 0 494,766 247,531.95 .00 247,234.05 50.0% 15810000 51010 RETIREMENT 54,238 0 54,238 28,795.05 .00 25,442.95 53.1% 15810000 51020 FICA 78,688 0 78,688 41,933.65 .00 36,754.35 53.3% 15810000 51030 HEALTH INSURANCE 75,327 0 75,327 43,227.06 .00 32,099.94 57.4% 15810000 51060 LONG-TERM DISABI 81 0 81 .00 .00 81.00 .0% 15810000 51065 VISION/DENTAL IN 3,720 0 3,720 1,628.64 .00 2,091.36 43.8% 15810000 51070 LIFE INSURANCE 1,074 0 1,074 1,173.66 .00 -99.66 109.3% 15810000 53010 ELECTRICITY 74,000 0 74,000 23,087.79 .00 50,912.21 31.2% 15810000 53020 WATER/SEWER 3,000 0 3,000 1,033.14 .00 1,966.86 34.4% 15810000 53040 TELEPHONE/CELL P 6,000 0 6,000 4,020.91 .00 1,979.09 67.0% 15810000 53050 HEATING FUEL 19,000 0 19,000 7,791.85 .00 11,208.15 41.0% 15810000 54010 R&M BLDGS & GROU 40,000 0 40,000 35,375.62 .00 4,624.38 88.4% 15810000 54030 MAINTENANCE CONT 50,000 -775 49,225 42,934.72 .00 6,290.28 87.2% 15810000 54060 MARKETING 1,000 0 1,000 1,362.84 .00 -362.84 136.3% 15810000 54080 LEASES EQUIPMENT 48,000 0 48,000 15,836.19 .00 32,163.81 33.0% 15810000 54110 SUPPLIES 27,000 0 27,000 15,806.47 .00 11,193.53 58.5% 15810000 54170 POSTAGE 700 0 700 300.00 .00 400.00 42.9% 15810000 54180 HOUSEKEEPING SUP 0 0 0 94.48 .00 -94.48 100.0% 15810000 54230 LIBRARY MATERIAL 219,480 775 220,255 131,848.81 .00 88,406.19 59.9% 15810000 54330 TRAINING EXPENSE 500 0 500 331.43 .00 168.57 66.3% 15810000 54521 TECHNOLOGY/SOFTW 39,000 0 39,000 38,450.75 .00 549.25 98.6% 15810000 55090 PROGRAMS-JUVENIL 1,200 0 1,200 755.51 .00 444.49 63.0% 15810000 55095 PROGRAMS-YOUNG A 1,800 0 1,800 427.75 .00 1,372.25 23.8% 15810000 55100 PROGRAMS-ADULT 1,200 0 1,200 1,271.01 .00 -71.01 105.9% TOTAL LIBRARY 1,793,370 0 1,793,370 991,880.77 .00 801,489.23 55.3% TOTAL EXPENSES 1,793,370 0 1,793,370 991,880.77 .00 801,489.23 Page 10 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 07/08/2026 21:44 User: 9740thin Program ID: glytdbud Page 2 FOR 2026 07 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD EXPENDED ENCUMBRANCES BUDGET USED GRAND TOTAL 1,793,370 0 1,793,370 991,880.77 .00 801,489.23 55.3% ** END OF REPORT - Generated by Thu Van Hintz ** Page 11 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 07/08/2026 21:45 User: 9740thin Program ID: glytdbud Page 1 FOR 2026 07 ACCOUNTS FOR: ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 581 LIBRARY APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 22810000 48040 DONATIONS 0 0 0 -40,866.54 .00 40,866.54 100.0% 22810000 48040 FOL DONATIONS 0 0 0 1,100.00 .00 -1,100.00 100.0%* 22810000 54110 SUPPLIES 0 0 0 2,520.36 .00 -2,520.36 100.0%* 22810000 54110 FOL SUPPLIES 0 0 0 4,625.75 .00 -4,625.75 100.0%* 22810000 55090 FOL PROGRAMS-JUVE 0 0 0 97.60 .00 -97.60 100.0%* 22810000 55095 FOL PROGRAMS-YOUN 0 0 0 2,000.00 .00 -2,000.00 100.0%* 22810000 55100 PROGRAMS-ADULT 0 0 0 430.00 .00 -430.00 100.0%* 22810000 55100 FOL PROGRAMS-ADUL 0 0 0 3,150.00 .00 -3,150.00 100.0%* TOTAL LIBRARY 0 0 0 -26,942.83 .00 26,942.83 100.0% TOTAL REVENUES 0 0 0 -39,766.54 .00 39,766.54 TOTAL EXPENSES 0 0 0 12,823.71 .00 -12,823.71 Page 12 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 07/08/2026 21:45 User: 9740thin Program ID: glytdbud Page 2 FOR 2026 07 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL GRAND TOTAL 0 0 0 -26,942.83 .00 26,942.83 100.0% ** END OF REPORT - Generated by Thu Van Hintz ** Page 13 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 06/26/2026 15:37 User: 9740thin Program ID: apinvgla Page 1 YEAR/PERIOD: 2026/6 TO 2026/6 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 15810000 LIBRARY 15810000 53040 TELEPHONE/CELL PHONE 302074 AT&T 262785481706 0 2026 6 INV P 145.56 062426 283549 PHONES-LIB 6/4/26 302074 AT&T 5476628113 0 2026 6 INV P 534.57 062426 283550 ROUTER-LIB 6/7/26 680.13 ACCOUNT TOTAL 680.13 15810000 54010 R&M BLDGS & GROUNDS 021077 ADVANCED WILDLIFE 774737 0 2026 6 INV P 125.00 062426 283537 PESTCNTRL-LIB 6/4/2 311839 HOME DEPOT CREDIT SE 2011903 0 2026 6 INV P 47.94 062426 283608 MAINT/RPAIRS-LIB 5/ ACCOUNT TOTAL 172.94 15810000 54030 MAINTENANCE CONTRACT 011816 CINTAS CORP 9374685206 0 2026 6 INV P 130.00 062426 283571 3 AED AUTO AGREEMEN 014064 INTERSTATE POWER SYS R041057081:01 0 2026 6 INV P 731.16 062426 283615 GENERATOR/INSP MAIN 014113 K-12 TECHNOLOGY GROU 97392 0 2026 6 INV P 14,082.00 062426 283622 SEMI ANNUAL-LIB 6/ 359157 OTIS ELEVATOR COMPAN 100402324741 0 2026 6 INV P 232.26 062426 283654 ELEVATOR MAINT-LIB ACCOUNT TOTAL 15,175.42 15810000 54060 MARKETING 015580 AMAZON CAPITAL SERVI 17CT-6JVF-RL9D 0 2026 6 INV P 44.97 062426 283542 VARIOUS TITLES/SUPP ACCOUNT TOTAL 44.97 15810000 54080 LEASES EQUIPMENT 362301 GREAT AMERICA FINANC 42161678 0 2026 6 INV P 553.30 062426 283600 COPIER LEASE/USAGE- ACCOUNT TOTAL 553.30 15810000 54110 SUPPLIES 015580 AMAZON CAPITAL SERVI 17CT-6JVF-RL9D 0 2026 6 INV P 60.95 062426 283542 VARIOUS TITLES/SUPP 015580 AMAZON CAPITAL SERVI 1DQQ-J4DV-1DV6 0 2026 6 INV P 48.90 062426 283542 VARIOUS TITLES/SUPP 015580 AMAZON CAPITAL SERVI 1RRF-GRMY-9T4F 0 2026 6 INV P 19.98 062426 283542 FOL#2603/PROG SUPPL 129.83 359157 OTIS ELEVATOR COMPAN CM20461001 0 2026 6 INV P 8,598.00 062426 283654 ELEVATOR DOOR OPERA ACCOUNT TOTAL 8,727.83 15810000 54230 LIBRARY MATERIALS 001613 GALE CENGAGE LEARNIN 999102698294 0 2026 6 INV P 107.25 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102703948 0 2026 6 INV P 81.00 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102703949 0 2026 6 INV P 54.75 062426 283594 VARIOUS TITLES-LIB Page 14 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 06/26/2026 15:37 User: 9740thin Program ID: apinvgla Page 2 YEAR/PERIOD: 2026/6 TO 2026/6 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 001613 GALE CENGAGE LEARNIN 999102727238 0 2026 6 INV P 57.00 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102744699 0 2026 6 INV P 76.50 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102818372 0 2026 6 INV P 168.00 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102818374 0 2026 6 INV P 90.00 062426 283594 VARIOUS TITLES-LIB 001613 GALE CENGAGE LEARNIN 999102822025 0 2026 6 INV P 234.00 062426 283594 VARIOUS TITLES-LIB 868.50 013800 DEMCO INC 7817467 0 2026 6 INV P 365.39 062426 283576 SUPPLIES-LIB 6/8/26 014113 K-12 TECHNOLOGY GROU 97433 0 2026 6 INV P 545.46 062426 283622 COMPUTER SET UP-LIB 015580 AMAZON CAPITAL SERVI 17CT-6JVF-RL9D 0 2026 6 INV P 1,475.28 062426 283542 VARIOUS TITLES/SUPP 015580 AMAZON CAPITAL SERVI 1DQQ-J4DV-1DV6 0 2026 6 INV P 2,069.36 062426 283542 VARIOUS TITLES/SUPP 015580 AMAZON CAPITAL SERVI 1HYY-NYYX-1VC9 0 2026 6 INV P 1,577.38 062426 283542 VARIOUS TITLES-LIB 015580 AMAZON CAPITAL SERVI 1QY7-99XK-RJK6 0 2026 6 INV P 12.34 062426 283542 VARIOUS TITLES-LIB 015580 AMAZON CAPITAL SERVI 1RRF-GRMY-9T4F 0 2026 6 INV P 3,687.73 062426 283542 FOL#2603/PROG SUPPL 015580 AMAZON CAPITAL SERVI 1WNK-RFPP-L7VH 0 2026 6 INV P 2,968.36 062426 283542 FOL#2603&FOL#2607/V 015580 AMAZON CAPITAL SERVI 1WRL-Y33J-X36L 0 2026 6 INV P 11.69 062426 283542 VARIOUS TITLES-LIB 11,802.14 015987 MILWAUKEE JOURNAL SE MJ0094437 2026/2027 0 2026 6 INV P 2,524.95 062426 283644 SUBSCRIP-LIB 6/9/26 224529 BLACKSTONE PUBLISHIN 2234312 0 2026 6 INV P 171.40 062426 283559 VARIOUS TITLES-LIB 224529 BLACKSTONE PUBLISHIN 2234462 0 2026 6 INV P 101.79 062426 283559 VARIOUS TITLES-LIB 224529 BLACKSTONE PUBLISHIN 2236576 0 2026 6 INV P 76.00 062426 283559 VARIOUS TITLES-LIB 349.19 224537 EBSCO 2605062 0 2026 6 INV P 29.65 062426 283582 VARIOUS TITLES-LIB 224537 EBSCO 2605217 0 2026 6 CRM P -22.00 062426 283582 RET PURCH CRDIT-LIB 7.65 350982 T-MOBILE 970673785 JUN2026 0 2026 6 INV P 1,377.62 062426 283688 INTERNET HOTSPOTS-L 353213 CHILDREN'S PLUS INC 281132 0 2026 6 INV P 712.57 062426 283570 VARIOUS TITLES-LIB 353213 CHILDREN'S PLUS INC 281133 0 2026 6 INV P 57.71 062426 283570 VARIOUS TITLES-LIB 353213 CHILDREN'S PLUS INC 282381 0 2026 6 INV P 14.99 062426 283570 VARIOUS TITLES-LIB 785.27 361291 MIDWEST TAPE 508843074 0 2026 6 INV P 152.81 062426 283641 VARIOUS TITLES-LIB 361291 MIDWEST TAPE 508862704 0 2026 6 INV P 313.17 062426 283641 VARIOUS TITLES-LIB 361291 MIDWEST TAPE 508917964 0 2026 6 INV P 152.94 062426 283641 VARIOUS TITLES-LIB 361291 MIDWEST TAPE 508947421 0 2026 6 INV P 395.39 062426 283641 VARIOUS TITLES-LIB 361291 MIDWEST TAPE 508982920 0 2026 6 INV P 527.30 062426 283641 VARIOUS TITLES-LIB 1,541.61 ACCOUNT TOTAL 20,167.78 Page 15 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 06/26/2026 15:37 User: 9740thin Program ID: apinvgla Page 3 YEAR/PERIOD: 2026/6 TO 2026/6 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 15810000 54521 TECHNOLOGY/SOFTWARE 009111 OCREATIVE 262334 0 2026 6 INV P 36.00 062426 283653 DOMAIN RENEWAL-LIB 010578 LIBRARICA LLC 204152-111R 0 2026 6 INV P 521.25 062426 283628 CASSIE/SUPPORT/UPDA ACCOUNT TOTAL 557.25 15810000 55090 PROGRAMS-JUVENILE 015580 AMAZON CAPITAL SERVI 1RRF-GRMY-9T4F 0 2026 6 INV P 15.29 062426 283542 FOL#2603/PROG SUPPL ACCOUNT TOTAL 15.29 ORG 15810000 TOTAL 46,094.91 FUND 0010 GENERAL FUND TOTAL: 46,094.91 ** END OF REPORT - Generated by Thu Van Hintz ** Page 16 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:40 User: 9740thin Program ID: glytdbud Page 1 FOR 2026 06 ACCOUNTS FOR: ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 581 LIBRARY APPROP ADJSTMTS BUDGET YTD EXPENDED ENCUMBRANCES BUDGET USED 15810000 50010 SALARY-FULL TIME 553,596 0 553,596 277,976.10 .00 275,619.90 50.2% 15810000 50020 SALARY-PART TIME 494,766 0 494,766 230,668.26 .00 264,097.74 46.6% 15810000 51010 RETIREMENT 54,238 0 54,238 26,854.52 .00 27,383.48 49.5% 15810000 51020 FICA 78,688 0 78,688 38,472.56 .00 40,215.44 48.9% 15810000 51030 HEALTH INSURANCE 75,327 0 75,327 38,263.44 .00 37,063.56 50.8% 15810000 51060 LONG-TERM DISABI 81 0 81 .00 .00 81.00 .0% 15810000 51065 VISION/DENTAL IN 3,720 0 3,720 1,503.36 .00 2,216.64 40.4% 15810000 51070 LIFE INSURANCE 1,074 0 1,074 1,083.84 .00 -9.84 100.9% 15810000 53010 ELECTRICITY 74,000 0 74,000 23,087.79 .00 50,912.21 31.2% 15810000 53020 WATER/SEWER 3,000 0 3,000 1,033.14 .00 1,966.86 34.4% 15810000 53040 TELEPHONE/CELL P 6,000 0 6,000 4,020.91 .00 1,979.09 67.0% 15810000 53050 HEATING FUEL 19,000 0 19,000 7,791.85 .00 11,208.15 41.0% 15810000 54010 R&M BLDGS & GROU 40,000 0 40,000 32,534.37 .00 7,465.63 81.3% 15810000 54030 MAINTENANCE CONT 50,000 -775 49,225 33,140.08 .00 16,084.92 67.3% 15810000 54060 MARKETING 1,000 0 1,000 1,362.84 .00 -362.84 136.3% 15810000 54080 LEASES EQUIPMENT 48,000 0 48,000 14,173.02 .00 33,826.98 29.5% 15810000 54110 SUPPLIES 27,000 0 27,000 15,286.77 .00 11,713.23 56.6% 15810000 54170 POSTAGE 700 0 700 200.00 .00 500.00 28.6% 15810000 54180 HOUSEKEEPING SUP 0 0 0 94.48 .00 -94.48 100.0% 15810000 54230 LIBRARY MATERIAL 219,480 775 220,255 122,022.69 .00 98,232.31 55.4% 15810000 54330 TRAINING EXPENSE 500 0 500 331.43 .00 168.57 66.3% 15810000 54521 TECHNOLOGY/SOFTW 39,000 0 39,000 37,740.25 .00 1,259.75 96.8% 15810000 55090 PROGRAMS-JUVENIL 1,200 0 1,200 755.51 .00 444.49 63.0% 15810000 55095 PROGRAMS-YOUNG A 1,800 0 1,800 70.92 .00 1,729.08 3.9% 15810000 55100 PROGRAMS-ADULT 1,200 0 1,200 1,271.01 .00 -71.01 105.9% TOTAL LIBRARY 1,793,370 0 1,793,370 909,739.14 .00 883,630.86 50.7% TOTAL EXPENSES 1,793,370 0 1,793,370 909,739.14 .00 883,630.86 Page 17 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:40 User: 9740thin Program ID: glytdbud Page 2 FOR 2026 06 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD EXPENDED ENCUMBRANCES BUDGET USED GRAND TOTAL 1,793,370 0 1,793,370 909,739.14 .00 883,630.86 50.7% ** END OF REPORT - Generated by Thu Van Hintz ** Page 18 of 30 YEAR-TO-DATE JUNE 30, 2026 ORG OBJ ACCOUNT DESCRIPTION REVISED BUDGETYTD EXPENDEDAVAILABLE BUDGET% USED15810000 50010 SALARY-FULL TIME 553,596 277,976.10 275,620 50.2015810000 50020 SALARY-PART TIME 494,766 230,668.26 264,098 46.6015810000 51010 RETIREMENT 54,238 26,854.52 27,383 49.5015810000 51020 FICA 78,688 38,472.56 40,215 48.9015810000 51030 HEALTH INSURANCE 75,327 38,263.44 37,064 50.8015810000 51060 LONG-TERM DISABILITY 81 0.00 81 0.0015810000 51065 VISION/DENTAL INSURANCE 3,720 1,503.36 2,217 40.4015810000 51070 LIFE INSURANCE 1,074 1,083.84 -10 100.9015810000 53010 ELECTRICITY 74,000 23,087.79 50,912 31.2015810000 53020 WATER/SEWER 3,000 1,033.14 1,967 34.4015810000 53040 TELEPHONE/CELL PHONE 6,000 4,020.91 1,979 67.0015810000 53050 HEATING FUEL 19,000 7,791.85 11,208 41.0015810000 54010 R&M BLDGS & GROUNDS 40,000 32,534.37 7,466 81.3015810000 54030 MAINTENANCE CONTRACT 49,225 33,140.08 16,085 67.3015810000 54060 MARKETING 1,000 1,362.84 -363 136.3015810000 54080 LEASES EQUIPMENT 48,000 14,173.02 33,827 29.5015810000 54110 SUPPLIES 27,000 15,286.77 11,713 56.6015810000 54170 POSTAGE 700 200.00 500 28.6015810000 54180 HOUSEKEEPING SUPPLY 0 94.48 -94 100.0015810000 54230 LIBRARY MATERIALS 220,255 122,022.69 98,232 55.4015810000 54330 TRAINING EXPENSES 500 331.43 169 66.3015810000 54521 TECHNOLOGY/SOFTWARE 39,000 37,740.25 1,260 96.8015810000 55090 PROGRAMS-JUVENILE 1,200 755.51 444 63.0015810000 55095 PROGRAMS-YOUNG ADULT 1,800 70.92 1,729 3.9015810000 55100 PROGRAMS-ADULT 1,200 1,271.01 -71 105.90Grand Total 1,793,370 909,739.14 883,631 50.70 Page 19 of 30 YEAR-TO-DATE JUNE 30, 2026 ORG OBJ ACCOUNT DESCRIPTION REVISED BUDGETYTD EXPENDED AVAILABLE BUDGET% USED 15810000 50010 SALARY-FULL TIME 553,596 277,976.10 275,620 50.20 15810000 50020 SALARY-PART TIME 494,766 230,668.26 264,098 46.60 15810000 51010 RETIREMENT 54,238 26,854.52 27,383 49.50 15810000 51020 FICA 78,688 38,472.56 40,215 48.90 15810000 51030 HEALTH INSURANCE 75,327 38,263.44 37,064 50.80 15810000 51060 LONG-TERM DISABILITY 81 0.00 81 0.00 15810000 51065 VISION/DENTAL INSURANCE 3,720 1,503.36 2,217 40.40 15810000 51070 LIFE INSURANCE 1,074 1,083.84 -10 100.90 15810000 53010 ELECTRICITY 74,000 23,087.79 50,912 31.20 15810000 53020 WATER/SEWER 3,000 1,033.14 1,967 34.40 15810000 53040 TELEPHONE/CELL PHONE 6,000 4,020.91 1,979 67.00 15810000 53050 HEATING FUEL 19,000 7,791.85 11,208 41.00 15810000 54010 R&M BLDGS & GROUNDS 40,000 32,534.37 7,466 81.30 15810000 54030 MAINTENANCE CONTRACT 49,225 33,140.08 16,085 67.30 15810000 54060 MARKETING 1,000 1,362.84 -363 136.30 15810000 54080 LEASES EQUIPMENT 48,000 14,173.02 33,827 29.50 15810000 54110 SUPPLIES 27,000 15,286.77 11,713 56.60 15810000 54170 POSTAGE 700 200.00 500 28.60 15810000 54180 HOUSEKEEPING SUPPLY 0 94.48 -94 100.00 15810000 54230 LIBRARY MATERIALS 220,255 122,022.69 98,232 55.40 15810000 54330 TRAINING EXPENSES 500 331.43 169 66.30 15810000 54521 TECHNOLOGY/SOFTWARE 39,000 37,740.25 1,260 96.80 15810000 55090 PROGRAMS-JUVENILE 1,200 755.51 444 63.00 15810000 55095 PROGRAMS-YOUNG ADULT 1,800 70.92 1,729 3.90 15810000 55100 PROGRAMS-ADULT 1,200 1,271.01 -71 105.90 Grand Total 1,793,370 909,739.14 883,631 50.70 Page 20 of 30 CITY OF NEW BERLIN INVOICE LIST BY GL ACCOUNT Report generated: 06/26/2026 15:39 User: 9740thin Program ID: apinvgla Page 1 YEAR/PERIOD: 2026/6 TO 2026/6 ACCOUNT/VENDOR INVOICE PO YEAR/PR TYP S PAYABLES CHECK DESCRIPTION 22810000 LIBRARY DONATION 22810000 54110 FOL SUPPLIES 015580 AMAZON CAPITAL SERVI 1GQ7-XL7D-197H 0 2026 6 INV P 126.58 062426 283542 FOL#2611/PROG SUPPL 015580 AMAZON CAPITAL SERVI 1RRF-GRMY-9T4F 0 2026 6 INV P 110.87 062426 283542 FOL#2603/PROG SUPPL 015580 AMAZON CAPITAL SERVI 1WNK-RFPP-L7VH 0 2026 6 INV P 641.78 062426 283542 FOL#2603&FOL#2607/V 879.23 ACCOUNT TOTAL 879.23 ORG 22810000 TOTAL 879.23 FUND 0200 LIBRARY DONATION FUND TOTAL: 879.23 ** END OF REPORT - Generated by Thu Van Hintz ** Page 21 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:43 User: 9740thin Program ID: glytdbud Page 1 FOR 2026 06 ACCOUNTS FOR: ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 581 LIBRARY APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 22810000 48040 DONATIONS 0 0 0 -40,866.54 .00 40,866.54 100.0% 22810000 48040 FOL DONATIONS 0 0 0 1,100.00 .00 -1,100.00 100.0%* 22810000 54110 SUPPLIES 0 0 0 1,904.36 .00 -1,904.36 100.0%* 22810000 54110 FOL SUPPLIES 0 0 0 4,625.75 .00 -4,625.75 100.0%* 22810000 55090 FOL PROGRAMS-JUVE 0 0 0 77.66 .00 -77.66 100.0%* 22810000 55095 FOL PROGRAMS-YOUN 0 0 0 2,000.00 .00 -2,000.00 100.0%* 22810000 55100 PROGRAMS-ADULT 0 0 0 430.00 .00 -430.00 100.0%* 22810000 55100 FOL PROGRAMS-ADUL 0 0 0 3,150.00 .00 -3,150.00 100.0%* TOTAL LIBRARY 0 0 0 -27,578.77 .00 27,578.77 100.0% TOTAL REVENUES 0 0 0 -39,766.54 .00 39,766.54 TOTAL EXPENSES 0 0 0 12,187.77 .00 -12,187.77 Page 22 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:43 User: 9740thin Program ID: glytdbud Page 2 FOR 2026 06 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL GRAND TOTAL 0 0 0 -27,578.77 .00 27,578.77 100.0% ** END OF REPORT - Generated by Thu Van Hintz ** Page 23 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:43 User: 9740thin Program ID: glytdbud Page 1 FOR 2026 06 ACCOUNTS FOR: ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 000 UNDESIGNATED APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 01010400 44110 LIBRARY FINES -45,000 0 -45,000 -13,232.60 .00 -31,767.40 29.4%* 01010400 44111 LIBRARY-COPIES -8,500 0 -8,500 -4,193.51 .00 -4,306.49 49.3%* 01010400 44112 LIBRARY-OTHER SY -28,415 0 -28,415 -13,697.50 .00 -14,717.50 48.2%* 01010400 44120 CURB & DITCH REV -2,000 0 -2,000 -1,000.00 .00 -1,000.00 50.0%* TOTAL UNDESIGNATED -83,915 0 -83,915 -32,123.61 .00 -51,791.39 38.3% TOTAL REVENUES -83,915 0 -83,915 -32,123.61 .00 -51,791.39 Page 24 of 30 CITY OF NEW BERLIN YEAR-TO-DATE BUDGET REPORT Report generated: 06/26/2026 15:43 User: 9740thin Program ID: glytdbud Page 2 FOR 2026 06 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL GRAND TOTAL -83,915 0 -83,915 -32,123.61 .00 -51,791.39 38.3% ** END OF REPORT - Generated by Thu Van Hintz ** Page 25 of 30 TE8: Developing the Library Budget 28 TE8: Developing the Library Budget The library budget is a tool for turning library dreams into reality. The budget determines the services that will be offered by your library and the resources devoted to each library program. A carefully developed budget will ensure that available funds are effectively utilized to realize your library’s service objectives. The Budget Development Process The first step in developing a library budget is to look at what the library hopes to accomplish in the next year. The availability of a current strategic plan will make this step much easier, because the plan should already document your community’s library service needs and the library activities necessary to meet those needs. So, at the point that the board wishes to begin planning the budget for the coming year, it should review the strategic plan and its chosen objectives, reflecting on the financial implications of the objectives for the coming year. The second step is to determine the total financial resources necessary for what the library wants to accomplish in the coming year. Often, increased funding is necessary because of increased costs, increased usage, and/or new services that will be offered. Additional resources for new services can also be made available by shifting resources from a lower priority to a higher priority service. Draft budget documents are prepared by the library director and library staff (following the format required by the municipality or county). (See attached Sample Format of a Minimal Library Budget for an example.) The library board and/or library board finance committee may have input into development of budget drafts. The board of trustees will then review the draft budget(s) with the director, propose changes, and finally approve a finished budget. After the written budget documents are approved by the board and submitted to the municipality or county, the final step in the budget process is securing the funding needed to carry out the planned service program. Trustees, as volunteer public representatives, are especially effective budget advocates. Trustees should be involved in presenting, explaining, and supporting the library budget that was approved by the library board. (See also Trustee Essential 13: Library Advocacy.) The board may need to make budget changes if the funding needed to balance the budget is not secured. Budget changes may also be required during the budget year if, for example, certain expenditures are higher than expected, or costs are lower than expected. Page 26 of 30 TE8: Developing the Library Budget 29 Sources of Funding One of the most important responsibilities for library trustees is determining the appropriate level of funding for the library and working to secure that funding. Public library service in Wisconsin is provided through cooperative efforts at the state, public library system, and county and local level. The bulk of the funding for most Wisconsin public libraries is provided by the municipality or county that established the library. Counties must reimburse libraries within the county or in an adjacent county for at least 70% of the cost of service to county residents who do not live in a library municipality. Payment requests must be submitted by July 1. Requests should be submitted to the county clerk, but some library system or county library services coordinate the requests. Municipalities can exempt themselves from the county library tax if they tax themselves for library service at a higher tax levy rate than the county. Fines may be a source of library revenue, but the policy of charging fines is the subject of debate concerning their effectiveness in encouraging the return of materials, and concerning their public relations effects. In establishing a fine policy, a library board should consider not only the possible revenue but also the potential negative public relations effects. Under Wisconsin law, public libraries may not charge fees for information- providing services. Fees and charges for such things as making computer printouts and using a copy machine are legal. Most fees, charges, and sales by public libraries are subject to the Wisconsin sales tax and any county and special sales taxes. For details, see “Sales Tax and Public Libraries” on the Bureau of Libraries Funding and Budgets webpage. Grants and gifts can be an excellent source of supplementary funds for special projects. In addition, community citizens are often willing to make significant donations to cover part or all of the costs of a new or remodeled library building. Grants or donations should never be used to justify reducing or replacing the community’s commitment to public funding. Donors will quit donating, volunteers will quit working, and granting organizations will quit awarding grants to your library if they see that their efforts are resulting in reduced public funding for the library instead of improved service. (See also Trustee Essential 24: Library Friends and Library Foundations.) Desirable Budget Characteristics There are four practical characteristics that your budget document should include: 1. Clarity: The budget presentation should be clear enough so every board member, every employee, and every municipal governing body member can understand what is being represented. Page 27 of 30 TE8: Developing the Library Budget 30 2. Accuracy: Budget documentation must support the validity of budget figures, and figures must be transcribed and reported carefully, without variation from the documentation. 3. Consistency: Budget presentations should retain the same format from period to period so that comparisons can be easily made. All budgets are comparative devices, used to show how what is being done now compares with what happened in the past and what is projected to happen in the future. 4. Comprehensiveness: Budget reports should include as complete a picture of fiscal activities as is possible. The only way to know the true cost of the library operation is to be certain that all revenue and expenditure categories are included within the budget. Terms and Distinctions Line item and program budgets These are two of the most popular styles of budgets. The line item budget is organized around categories or lines of expenditures, and shows how much is spent on the various products and services that the library acquires. The program budget, designed to assist with planning, is organized around service programs (such as children’s services, young adult services, reference services) and helps the library board and director see how much is spent on these individual areas. A program budget is usually sub-arranged in a line item style, so that the individual categories of expenditures for each program are also presented. Operating vs. capital costs In planning for the financial needs of the library and recording financial activities, it is important to keep operating and capital activities separated for reporting purposes. Operating activities are those that recur regularly and can be anticipated from year to year. Included as operating expenditures are staff salaries and benefits; books and other media acquired for the library; heating, cooling, and regular cleaning and maintenance of the building; and technology support contracts. Capital activities, in contrast, are those that occur irregularly and usually require special fundraising efforts. These would include new or remodeled library buildings, major upgrades of technology, and usually the purchase of computer hardware. You should present the operating and capital activities separately within your library budget. (See attached Sample Library Budget for an example.) Income vs. expenditures In both operating and capital budgets, you will need to show income (or revenues) and expenditures. Income should be broken down by the source of the funding—for instance, municipal appropriation, county reimbursement, system state aid, grant projects, gifts and Page 28 of 30 TE8: Developing the Library Budget 31 donations, fines and fees. Expenditures are shown in categories (or lines) representing similar kinds of products or services— for instance, wages, benefits, print materials, audio and video materials, telecommunications, staff and board continuing education. Municipal accounting vs. library accounting As specified in state law, library boards must deposit most of their funds with their municipality. Since the municipality holds the funds, it will also keep records of how those funds are used. This municipal accounting should be available to the library board upon request. However, even though your city, village, or county is performing this accounting function, it is advisable for the library to also maintain its own set of records. This will allow the board and director to know the status of finances in a timely manner (if there is a delay in getting figures from the municipality) and to have a check to assure that the municipality is not inadvertently confusing transactions and balances. In addition, there are types of funds (gifts, bequests, devises, and endowments) which can be managed directly by the library board; if the board chooses to manage these funds it must, of course, keep records for accountability. (See also Trustee Essential 9: Managing the Library’s Money.) Discussion Questions 1. What factors will contribute to the size of the appropriation the library board will request from the municipality? 2. What should a trustee’s role be in presenting the request for funding from the municipality? 3. How does the library’s strategic plan affect budget decisions? 4. In your library, how formal is the pursuit of gifts and donations, and how are these funds most often used? Sources of Additional Information • Appendix F: Sample Format of a Minimal Library Budget • Your regional library system staff • Wisconsin Public Library Standards • Wisconsin Public Library Service Data Page 29 of 30 TE9: Managing the Library’s Money 32 TE9: Managing the Library’s Money The library board has ultimate responsibility for all aspects of library financial management—from budgeting to spending to financial reporting. Your community will be much more willing to provide the resources necessary for high- quality library service when they know library finances are carefully controlled and monitored. The board controls and monitors library finances by: • Careful development and approval of the budget (See Trustee Essential 8: Developing the Library Budget) • Review and approval of all library expenditures. • Review and monitoring of monthly financial statements. • Development of policies for the handling of gifts and donations. • Accurate financial reporting. • Careful attention to financial audits. Approval of Library Expenditures Wisconsin Statutes give the library board exclusive control of the expenditure of all moneys collected, donated, or appropriated for the library fund. The board exercises this control through the approval of the budget, the establishment of financial policies, and the audit and approval of vouchers for all library expenditures. Basic library financial procedures are as follows: 1. The library board approves the annual budget and any budget adjustments necessary during the year. (See Trustee Essential 8: Developing the Library Budget.) 2. The library director is delegated authority to make purchases within the budget and according to board-approved purchasing policies. 3. The library director is responsible for preparing vouchers for all expenditures, a monthly list of all library expenditures, and a monthly financial statement. 4. At the monthly board meeting, the library board audits and approves payment of the expenditures, and reviews and approves the financial statement. 5. The board secretary, or other designee of the board, signs the vouchers and they are forwarded to the municipal clerk for payment. Page 30 of 30