Operations Policies

Latest revision as of 09:26, 14 March 2013

Disbursement Procedure

All checks with the exception of the payroll and associated expense checks, require check signature authorization.

A separate checking account is maintained for the payroll account. At the end of each pay period, one check (drawn on the General Fund Checking Account) signed as above, is deposited in the Payroll Clearance Account. All checks drawn on the payroll account (salary, deductions) require only one signature: Clerk-Treasurer or Deputy Clerk-Treasurer.

The commitment, disbursement, and approval for account classifications are as follows:

• Salaries and Associated Expenses (Accounts 1110 – 1999)

Disbursement shall be made by the Clerk-Treasurer (according to approved salary schedule and related policies) within the authorized yearly budget. Total salaries and associated expenses are reported to the Library Board monthly.

• Materials and Supplies (Accounts 2100, 2200, 2300, 2900)

Commitment of funds shall be made by the Director within the authorized yearly budget. The Monthly Financial Report will show disbursement.

• Purchased and Contracted Services (Accounts 3100 – 3900)

Commitment is authorized by the Director for building and equipment repairs (Account Numbers 3300, 3320 and 3330) not to exceed $4,999.00 for any single item within the authorized yearly budget. Any building equipment or motor equipment repair in excess of $4,999.00 will be defined as Capital Improvement and requires Board authorization before commitment of funds.

• 3100 Travel & Meeting Expenses
• 3200 Printing and Publicity
• 3210 Telephone
• 3340 Groundskeeping and Snow Removal
• 3350 Cleaning and Janitorial Services
• 3370 Security and Monitoring
• 3560 Rents/Leases – Equipment
• 3599 Rents/Leases – All Other
• 3610, 3620, 3630 Utilities
• 3700 Professional Services
• 3800 Processing
• 3900 Other Contracts & Services

Commitment of funds shall be made by the Director within the authorized yearly budget for:

Mileage is reimbursed at the IRS rate. The Clerk-Treasurer’s monthly financial report will show the disbursement, which includes fees, accommodations, meals and mileage.

• 3510 – Rents/Leases – Land & Building requires Board authorization for the commitment of funds within the yearly-authorized budget.

• 3400 – Insurance is authorized by the Library Board. The Clerk-Treasurer will make disbursement as required and will report disbursements on a monthly basis.

• Library Services Materials (4100 – 4900)

This category includes books, periodicals, audio-visual materials, computer services, repair and restoration, and all other library materials. Commitment of funds is made by the Director within the yearly authorized budget. The monthly clerk-treasurer’s report will show disbursement and a list of all materials purchased in the month may be requested by the Board.

• Capital Outlay (5000- 5710)

All land purchases, new buildings, and motor vehicle purchases (5100, 5300, 5710) require Board authorization before commitment of funds.

• Land improvement (5200) and building improvement (5400) items may be committed by the Director not to exceed $3,000 for any single improvement. Any single improvement exceeding $3,000 requires Board authorization before commitment of funds.

• Furniture and equipment (5510, 5520, 5550) items may be committed by the Director not to exceed $5,000.00 for any single item within the authorized yearly budget. Any equipment or furnishings item exceeding $5,000.00 will be defined as Capital Expenditure and requires Board authorization before commitment of funds. All disbursements shall be made by the Clerk-Treasurer and will be reported monthly.

• Other Objects (7000 – 7900)

Commitment is authorized by the Director for expenditures from categories 7100, 7210, and 7900. All disbursements will be made by the Clerk-Treasurer and reported monthly.

• General Notes

Quotes on items over $2,500.00 will be required and are recommended on all other items. Formal legal bidding is required on those items specified by law.

• Disposal of Property

According to section 3375.33 of the Ohio Revised Code, Boards of Library Trustees appointed pursuant to section 3375.12 are “bodies politic and corporate” and are “capable of suing and being sued, contracting, acquiring, holding, possessing and disposing of real and personal property…” ORC 3375.40 (a) provides that it holds “title to” and has “custody of all real and personal property of the free public library under its jurisdiction.” ORC 3375.40 (b) further provides that the Board may “generally do all things it considers necessary for the establishment, maintenance and improvements of the public library under its jurisdiction.”

The Director shall list any equipment purchased at more than $250.00 or a lot of like items with an aggregate value of $250.00 on a disposal list for Board approval with a suggested value and source of appraisal with one of the following methods of disposal suggested:

• Absolute auction
• Sealed bids with minimum acceptable bid
• Other (including transfer to other not for profit, non-profit or governmental entity or trash disposal)
• Auction with minimum bid requirement
• Should no individual or organization express interest the item shall be disposed of at the Director’s discretion.

Adopted: December 19, 2005