BUDGETING IN UNIVERSITY LIBRARIES Available to Purchase

The budgeting process in university libraries is assessed. Following consideration of the political context, approaches to costing of staff activities are discussed and other expenditure which has to be given priority either in compiling estimates or in setting a budget are identified. The various approaches to the control of serials expenditure and the allocation of the book budget between departments are considered in some detail, particularly the reasons for using and the factors which can be used in creating a formula. The political problem of presenting the budget to a Committee is highlighted and ways of keeping within the budget through the year are described.