A TRUSTEE'S GUIDE TO LIBRARY BUDGET BUILDING

Preparing a levy and a working budget may be the most critical job a library trustee will undertake during the year. If you underbudget — budget less than income received — you shortchange your citizens in terms of services or materials they otherwise could have received. On the other hand, if you overbudget — plan to spend more than income received — you could place your library in a disastrous financial situation.