Warren-Newport Public Library District
Lake County, Illinois
Board of Trustees
Budget and Finance
Adopted: July 11, 2006
Reviewed/Revised: December 18, 2012; January 20, 2015; June 19, 2018; March 16, 2021
The Warren-Newport Public Library District (WNPLD) has a written budget approved by the Board
of Trustees. This budget shall be developed annually as a cooperative process between the
Board, the Executive Director, and additional staff members who have responsibility for various
elements of the budget.
Each year, the Board of Trustees shall determine whether WNPLD’s revenues are adequate to
meet the needs of the community. If the revenues are not adequate to meet the needs of the
community, the Board of Trustees will take one or more of the following actions: 1) increase
WNPLD revenue; 2) decrease WNPLD expenses; 3) decide to draw upon fund accumulations.
WNPLD shall spend a minimum of nine percent and a maximum of fourteen percent (9% to 14%)
of its total budget less major capital expenditures and debt service on materials for patrons.
Materials include books, audiovisual materials, periodicals, telecommunication costs for reference
services, fees for online information services, and machine-readable products. Costs related to
the installation and maintenance of a Local Area Network (LAN) or a shared or stand-alone
bibliographic database are not included.
WNPLD shall maintain adequate records of library operations that are easily understood by the
public as well as by the Board of Trustees and by the Executive Director. At one monthly
Committee of the Whole or Regular Board Meeting, the Executive Director shall present to the
Board of Trustees a written report on WNPLD operations that clearly indicates the financial
position of WNPLD and the current position of each budgetary line item including budgeted
amount, receipts, monthly and year-to-date expenditures, and budgeted funds remaining.
Budget and Finance
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