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Finance Matters,[object Object],Best practices in managing library funds,[object Object]
Treasurer’s arrest shakes community,[object Object],“…when people here found that mild-mannered [Ira] town treasurer Donald Hewitt was cooking the books, it was big news. When they learned the extent of it– more than $400,000 allegedly embezzled over about 30 years– it was even bigger.”,[object Object],“Common threads… involvement of a trusted individual, specific expertise and individual transactions small enough to stay below the radar.”,[object Object],Brattleboro Reformer, 4/11/2011 page 3,[object Object]
In this presentation…,[object Object],Where library funds come from,[object Object],Trustee and librarian responsibilities,[object Object],Best practices,[object Object]
Where library funds come from,[object Object],All figures from the VT Public Library Statistics ,[object Object],2010 Annual Report,[object Object]
Sources for Library Funding,[object Object],Vermont 	,[object Object],National,[object Object]
Use public library statistics to discover the library profile,[object Object]
Trustee and librarian responsibilities,[object Object]
Incorporated Libraries	,[object Object],22 VSA 111, 103   Trustees may own and sell real and personal property,[object Object],make and keep bank accounts,[object Object],accept contributions,[object Object],spend money,[object Object],Law of Libraries, 2010, page 4,[object Object]
Incorporated funding	,[object Object],Most incorporated libraries in Vermont receive a portion of their funding from local appropriations,[object Object],Public funds may come with strings such as town audit of certain accounts; open meeting law; or requirement that trustees be elected by voters,[object Object],It is good practice to keep the lines of communication open between the library and the selectboard,[object Object],Law of Libraries, 2010, page 4,[object Object]
Municipal libraries	,[object Object],22 VSA 144  Unless governed by charter or special law, trustees have authority to,[object Object],Write orders to the treasurer on the library accounts,[object Object],Accept gifts on behalf of the municipal library,[object Object],Decide how money will be spent, by budget adopted at town meeting,[object Object],Town auditors may audit the municipal library accounts,[object Object],Law of Libraries, 2010, page 5,[object Object]
Municipal library funding,[object Object],Selectboard sets the municipal library budget to be presented at town meeting for approval,[object Object],Trustees may bring a petition signed by five percent of the voters asking for additional funding, to be placed on the town meeting ballot,[object Object],It is good practice to keep the lines of communication open between the library and the selectboard,[object Object],Law of Libraries, 2010, page 5,[object Object]
Basic trustee responsibilities,[object Object],Financial management and oversight,[object Object],Board and director put together the annual budget,[object Object],At least one trustee reviews library bills and signs that bill is accurate for town hall or treasurer payment,[object Object],Financial committee reviews monthly disbursements and checks whether budget is on track,[object Object],Payroll is handled by the town for municipal libraries, by board or fiscal agent for incorporated libraries,[object Object]
Basic staff responsibilities,[object Object],Daily management and tasks of library income and expenditure,[object Object],Director and Board build the annual budget,[object Object],Prepares weekly list of bills to be paid; director verifies and signs,[object Object],Prepares monthly disbursements and notes variance from annual budget,[object Object], Staff verifies payroll,[object Object],A Manual for Vermont Library Trustees, 2010, 12,[object Object]
Check book or petty cash fund,[object Object],Staff have access to some funds for local payments,[object Object],Staff should have board oversight for checkbook,[object Object],Should be regular protocol for the collection of library fees such as overdues or copier costs,[object Object],Municipal library: fees and gifts may go back to town,[object Object],Incorporated: fees and gifts managed by board treasurer,[object Object],A Manual for Vermont Library Trustees, 2010, 7-8,[object Object]
Best Practices,[object Object]
Set the control environment,[object Object],Bank statements are reviewed by the board,[object Object],No town or library records are kept in staff or trustee’s homes,[object Object],Treasurer attends all board meetings,[object Object],Policies and procedures have been developed, written down, and govern all transactions,[object Object],Management must use time sheets, get approval for travel expenses, have credit card scrutinized,[object Object],Receipts are required for expense reimbursement,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Lay out who is responsible,[object Object],Write the procedures down,[object Object],Who checks the invoice for addition errors?,[object Object],Who approves the invoice so it is paid?,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Design physical controls,[object Object],Lock money up,[object Object],Staff computers should be secured and have passwords,[object Object],Checks should be in a locked location,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Design cash procedures,[object Object],If cash is collected, two people count it,[object Object],If cash is disbursed for postage or other small amounts, require receipts,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Reconcile the bank statement,[object Object],The statement should be given unopened to someone on the board who does not handle the money,[object Object],Reconciling the bank statement is probably the chief safeguard against embezzlement,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Bookkeeper signs checks?,[object Object],Bookkeepers should not sign checks,[object Object],If this is impractical, set limit on the size of the check, for example no more than $100,[object Object],Safeguard: person who is not the bookkeeper should reconcile the checkbook,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Atmosphere and environment,[object Object],Periodically another board member might survey the fiscal operations, checking whether an expense is legitimate, payroll taxes were paid properly,[object Object],Setting a standard of high accountability actually is the best safeguard,[object Object],The best safeguards may still not catch every thief; they will help honest people and prevent ongoing theft,[object Object],Blue Avocado, Five Internal Controls for the Very Small Nonprofit, January 6, 2010. http://www.blueavocado.org ,[object Object]
Vermont Department of Libraries,[object Object], ,[object Object], ,[object Object], ,[object Object],This publication is supported by the Institute of Museum and Library Services, a federal agency, through the Library Services and Technology Act.,[object Object]

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Finance matters2011

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Notas del editor

  1. Actual figures for HardwickLocal tax $62,260State/federal $144Other $3,921Total $66,181 St Johnsbury Athenaeum local $115,000 state/federal $764 other $672,556