What role does the library board play in the budget?

Trustees are legally responsible for the finances of the library. (RCW 27.12.240) To carry out that responsibility, they both monitor the broad financial picture and authorize payment of funds that have been approved for library purposes. To oversee library finances adequately, the board should:

• Read all materials related to the budget closely;
• Ask questions;
• Look for variances;
• Make comparisons;
• Ensure there are adequate reasons for any apparent contradictions;
• Pay attention to any audits and attendant recommendations, thus maintaining its own as well as the library’s fiscal integrity.