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
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: increase
WNPLD revenue, decrease WNPLD expenses, and 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 each monthly 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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