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LIBRARY BOARD Packet - 1/20/2015 CITY OF MUSKEGO LIBRARY BOARD AGENDA January 20, 2015 5:00 PM Library Conference Room, S73 W16663 Janesville Road CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE PUBLIC COMMENT APPROVAL OF MINUTES from November 18, 2014 TREASURER’S REPORT Information/Action 1. Place on file the Library Financial Reports from November and December 2014 PRESIDENT’S REPORT Information 1. Appointment of Executive Committee 2. Appointment of Long Range Planning Committee DIRECTOR’S REPORT Information UNFINISHED BUSINESS Discussion update and possible action may be taken on any or all of the following: NEW BUSINESS Discussion update and possible action may be taken on any or all of the following: 1. Fines and Charges policy update 2. Trustee Essentials 9 review: Managing the Library's Money COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT NOTICE PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above-mentioned meeting to gather information; no action will be taken by any governmental body at the above-stated meeting other than the governmental body specifically referred to above in this notice. Upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information or to request this service, contact Muskego City Hall, (262) 679-4100. Unapproved CITY OF MUSKEGO LIBRARY BOARD MINUTES November 18, 2014 5:00 PM Library Conference Room, S73 W16663 JANESVILLE RD CALL TO ORDER Vice President Boschert called the meeting to order at 5:01 PM. PLEDGE OF ALLEGIANCE ROLL CALL Present were Trustees Boschert, Robertson, Tomaszewski, O'Bryan, Schaefer, Alderman Engelhardt, and Library Director Loeffel. Trustees Buckmaster, DeVito-Scalzo, and Konkel were excused. STATEMENT OF PUBLIC NOTICE Director Loeffel stated that the meeting was noticed in accordance with the open meeting law. PUBLIC COMMENT None APPROVAL OF MINUTES from October 21, 2014 Trustee Robertson made a motion to approve the MINUTES from October 21, 2014, Trustee Tomaszewski seconded. Motion Passed 6 in favor. TREASURER’S REPORT Information/Action Place on file the Library Financial Reports from October 2014 Trustee Robertson made a motion to Place on file the Library Financial Reports from October 2014, Trustee Schaefer seconded. Motion Passed 6 in favor. PRESIDENT’S REPORT Information DIRECTOR’S REPORT Information UNFINISHED BUSINESS Discussion update and possible action may be taken on any or all of the following: NEW BUSINESS Discussion update and possible action may be taken on any or all of the following: Young Adult Librarian Report Amanda Hyland gave a presentation about her position. Photography and Filming policy Trustee Robertson made a motion to approve the Photography and Filming policy, Trustee O'Bryan seconded. Motion Passed 6 in favor. Trustee Essentials 17 review: Membership in the Library System Waukesha County Federated Library System Membership Agreement Trustee Robertson made a motion to approve the Waukesha County Federated Library System Membership Agreement, Alderman Engelhardt seconded. Motion Passed 6 in favor. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT Trustee Robertson made a motion to adjourn at 5:27 PM, Alderman Engelhardt seconded. Motion Passed 6 in favor. CITY OF MUSKEGO Budget Worksheet - Library Revenues Current Year Page: 1 Periods: 11/14-12/14 Jan 15, 2015 11:37AM Report Criteria: Include FUNDs: 100 Print FUND Titles Total by FUND Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include ACCOUNTs: None Include BALANCE SHEETs: None Include EXPENSEs: None All Segments Tested for Total Breaks 2014-14 2014-14 2014-14 % Actual Over / Current year Current year Current year Over (Under) Account Number Account Title Budget Budget Actual Budget Budget GENERAL FUND CULTURE, REC AND EDUCATION 100.05.71.00.4150 WCFLS FUNDING 106,457.00 106,457.00 106,457.00 100.00% .00 100.05.71.00.4274 LIBRARY LOST AND DAMAGED 1,000.00 1,000.00 1,385.51 138.55% 385.51 100.05.71.00.4313 LIBRARY FINES 18,000.00 18,000.00 18,985.50 105.48% 985.50 100.05.71.00.4314 LIBRARY TAXABLE REVENUE 7,000.00 7,000.00 8,818.19 125.97% 1,818.19 100.05.71.00.4542 LIBRARY PHONE USE .00 .00 10.15 .00 10.15 100.05.71.00.4544 ROOM RENTAL 200.00 200.00 875.00 437.50% 675.00 100.05.71.00.4551 SALE OF F/A - COMPUTERS .00 .00 .00 .00 .00 Total LIBRARY DEPARTMENT: 132,657.00 132,657.00 136,531.35 102.92% 3,874.35 GENERAL FUND Revenue Total: 132,657.00 132,657.00 136,531.35 102.92% 3,874.35 GENERAL FUND Expenditure Total: .00 .00 .00 .00 .00 Net Total GENERAL FUND: 132,657.00 132,657.00 136,531.35 102.92% 3,874.35 CITY OF MUSKEGO Budget Worksheet - Library Expenditures Current Year Page: 1 Periods: 11/14-12/14 Jan 15, 2015 11:47AM Report Criteria: Include FUNDs: 100 Print FUND Titles Total by FUND Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include ACCOUNTs: None Include BALANCE SHEETs: None Include REVENUEs: None All Segments Tested for Total Breaks 2014-14 2014-14 2014-14 % Actual Over / Current year Current year Current year To (Under) Account Number Account Title Budget Budget Actual Budget Budget GENERAL FUND CULTURE, REC AND EDUCATION 100.05.71.00.5101 SALARY & WAGES 607,628.09 607,628.09 594,928.35 97.91% 12,699.74- 100.05.71.00.5102 SALARIES & WAGES - OVERTIME 2,500.00 2,500.00 447.77 17.91% 2,052.23- 100.05.71.00.5201 FICA 47,601.98 47,601.98 45,127.04 94.80% 2,474.94- 100.05.71.00.5202 PENSION 40,849.61 40,849.61 39,823.74 97.49% 1,025.87- 100.05.71.00.5203 HEALTH 138,854.33 138,854.33 117,745.13 84.80% 21,109.20- 100.05.71.00.5204 LIFE 1,748.74 1,748.74 1,675.47 95.81% 73.27- 100.05.71.00.5205 FSA FEE EXPENSE .00 .00 29.00 .00 29.00 100.05.71.00.5229 HEALTH INS. ALLOWANCE 12,120.00 12,120.00 12,120.00 100.00% .00 100.05.71.00.5302 MILEAGE 1,000.00 1,000.00 652.61 65.26% 347.39- 100.05.71.00.5303 CONFERENCES & SPECIAL EVENTS 3,000.00 3,000.00 2,310.19 77.01% 689.81- 100.05.71.00.5305 DUES & MEMBERSHIP 1,000.00 1,000.00 1,051.00 105.10% 51.00 100.05.71.00.5401 MAINTENANCE OF EQUIPMENT 11,000.00 11,000.00 12,390.18 112.64% 1,390.18 100.05.71.00.5415 MAINT OF BUILDINGS & GROUNDS 20,000.00 20,000.00 33,051.95 165.26% 13,051.95 100.05.71.00.5505 COMPUTER CHARGES/LIBRARY 34,000.00 34,000.00 32,477.26 95.52% 1,522.74- 100.05.71.00.5602 TELEPHONE .00 .00 75.00 .00 75.00 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES 20,000.00 20,000.00 20,316.64 101.58% 316.64 100.05.71.00.5703 HOUSEKEEPING SUPPLIES 4,500.00 4,500.00 2,835.32 63.01% 1,664.68- 100.05.71.00.5835 HOUSEKEEPING SERVICES 38,364.00 38,364.00 36,588.00 95.37% 1,776.00- 100.05.71.00.5910 GAS & ELECTRIC 83,500.00 83,500.00 88,539.35 106.04% 5,039.35 100.05.71.00.5915 SEWER & WATER 2,500.00 2,500.00 1,900.44 76.02% 599.56- 100.05.71.00.6062 PROGRAM ADVERTISING/PROMOTIO 5,000.00 5,000.00 2,857.07 57.14% 2,142.93- 100.05.71.01.5711 PRINT MATERIALS 114,000.00 114,000.00 115,269.45 101.11% 1,269.45 100.05.71.01.5713 PRINT MATERIALS - ADULT .00 .00 .00 .00 .00 100.05.71.02.5711 AUDIO-VISUAL MATERIALS 50,000.00 50,000.00 46,487.01 92.97% 3,512.99- 100.05.71.03.5711 ELECTRONIC MATERIALS 16,000.00 16,000.00 13,936.07 87.10% 2,063.93- 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V. .00 .00 .00 .00 .00 100.05.71.11.5713 PRINT MATERIALS - JUVENILE .00 .00 .00 .00 .00 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL .00 .00 .00 .00 .00 100.05.71.14.5713 PRINT MATERIALS - MISC .00 .00 .00 .00 .00 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER .00 .00 .00 .00 .00 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS .00 .00 .00 .00 .00 100.05.71.23.5713 PRINT MATERIALS - REFERENCE .00 .00 .00 .00 .00 100.05.71.26.5713 PRINT MATERIALS - SERIALS .00 .00 .00 .00 .00 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE .00 .00 .00 .00 .00 CITY OF MUSKEGO Budget Worksheet - Library Expenditures Current Year Page: 2 Periods: 11/14-12/14 Jan 15, 2015 11:47AM 2014-14 2014-14 2014-14 % Actual Over / Current year Current year Current year To (Under) Account Number Account Title Budget Budget Actual Budget Budget 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT .00 .00 .00 .00 .00 Total LIBRARY DEPARTMENT: 1,255,166.75 1,255,166.75 1,222,634.04 97.41% 32,532.71- GENERAL FUND Revenue Total: .00 .00 .00 .00 .00 GENERAL FUND Expenditure Total: 1,255,166.75 1,255,166.75 1,222,634.04 97.41% 32,532.71- Net Total GENERAL FUND: 1,255,166.75 1,255,166.75 1,222,634.04 97.41% 32,532.71 Report Criteria: Include FUNDs: 100 Print FUND Titles Total by FUND Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include DEPARTMENTs: 71 Total by DEPARTMENT Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include COST CATEGORYs: 05 Print COST CATEGORY Titles Include ACCOUNTs: None Include BALANCE SHEETs: None Include REVENUEs: None All Segments Tested for Total Breaks CITY OF MUSKEGO Detail Ledger - Library Page: 1 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Period Totals Print Grand Totals Include FUNDs: 100 Page and Total by FUND Include DEPARTMENTs: 71 Include DEPARTMENTs: 71 Include DEPARTMENTs: 71 Include COST CATEGORYs: 05 Include COST CATEGORYs: 05 Include BALANCE SHEETs: None All Segments Tested for Total Breaks Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 1000571004150 WCFLS FUNDING 10/31/2014 (10/14) Balance 100.05.71.00.4150 53,228.50- 11/06/2014 CR 1322133 WCFLS - COUNTY OF WAUKESHA 53,228.50- 11/30/2014 (11/14) Period Totals and Balance .00 *53,228.50- * 106,457.00- 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 106,457.00- YTD Encumbrance .00 YTD Actual -106,457.00 Total -106,457.00 YTD Budget -106,457.00 Unearned .00 Total 1000571004150:.00 53,228.50- 53,228.50- 1000571004274 LIBRARY LOST AND DAMAGED 10/31/2014 (10/14) Balance 100.05.71.00.4274 1,164.26- 11/13/2014 CR 1323637 LOST & DAMAGED - MUSKEGO PUBLIC LIBR 96.04- 11/30/2014 (11/14) Period Totals and Balance .00 * 96.04- * 1,260.30- 12/04/2014 CR 1324667 LOST & DAMAGED - MUSKEGO PUBLIC LIBR 74.02- 12/18/2014 CR 1325119 LOST & DAMAGED - MUSKEGO PUBLIC LIBR 51.19- 12/31/2014 (12/14) Period Totals and Balance .00 * 125.21- * 1,385.51- YTD Encumbrance .00 YTD Actual -1,385.51 Total -1,385.51 YTD Budget -1,000.00 Unearned (385.51) Total 1000571004274:.00 221.25- 1,164.26- 1000571004313 LIBRARY FINES 10/31/2014 (10/14) Balance 100.05.71.00.4313 16,103.48- 11/13/2014 CR 1323638 LIBRARY FINES - MUSKEGO PUBLIC LIBRAR 1,002.32- 11/30/2014 (11/14) Period Totals and Balance .00 * 1,002.32- * 17,105.80- 12/04/2014 CR 1324668 LIBRARY FINES - MUSKEGO PUBLIC LIBRAR 1,088.18- 12/18/2014 CR 1325120 LIBRARY FINES - MUSKEGO PUBLIC LIBRAR 791.52- 12/31/2014 (12/14) Period Totals and Balance .00 * 1,879.70- * 18,985.50- YTD Encumbrance .00 YTD Actual -18,985.50 Total -18,985.50 YTD Budget -18,000.00 Unearned (985.50) Total 1000571004313:.00 2,882.02- 16,103.48- 1000571004314 LIBRARY TAXABLE REVENUE 10/31/2014 (10/14) Balance 100.05.71.00.4314 7,433.51- 11/13/2014 CR 1323639 LIBRARY TAXABLE REVENUE - MUSKEGO P 477.80- 11/30/2014 JE 110080 NOV SALES TAX 24.15 11/30/2014 (11/14) Period Totals and Balance 24.15 * 477.80- * 7,887.16- CITY OF MUSKEGO Detail Ledger - Library Page: 2 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 12/04/2014 CR 1324669 LIBRARY TAXABLE REVENUE - MUSKEGO P 470.18- 12/18/2014 CR 1325125 LIBRARY TAXABLE REVENUE - MUSKEGO P 460.85- 12/31/2014 (12/14) Period Totals and Balance .00 * 931.03- * 8,818.19- YTD Encumbrance .00 YTD Actual -8,818.19 Total -8,818.19 YTD Budget -7,000.00 Unearned (1,818.19) Total 1000571004314:24.15 1,408.83- 7,433.51- 1000571004542 LIBRARY PHONE USE 10/31/2014 (10/14) Balance 100.05.71.00.4542 7.15- 12/18/2014 CR 1325116 PHONE CALLS - MUSKEGO PUBLIC LIBRAR 3.00- 12/31/2014 (12/14) Period Totals and Balance .00 * 3.00- * 10.15- YTD Encumbrance .00 YTD Actual -10.15 Total -10.15 YTD Budget .00 Unearned (10.15) Total 1000571004542:.00 3.00- 7.15- 1000571004544 ROOM RENTAL 10/31/2014 (10/14) Balance 100.05.71.00.4544 825.00- 12/04/2014 CR 1324665 ROOM RENTAL - MUSKEGO PUBLIC LIBRAR 50.00- 12/31/2014 (12/14) Period Totals and Balance .00 * 50.00- * 875.00- YTD Encumbrance .00 YTD Actual -875.00 Total -875.00 YTD Budget -200.00 Unearned (675.00) Total 1000571004544:.00 50.00- 825.00- 1000571004551 SALE OF F/A - COMPUTERS 10/31/2014 (10/14) Balance 100.05.71.00.4551 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unearned .00 Total 1000571004551:.00 .00 .00 1000571005101 SALARY & WAGES 10/31/2014 (10/14) Balance 100.05.71.00.5101 474,144.97 11/01/2014 PC 63 PAYROLL TRANS FOR 11/1/2014 PAY PERIO 22,659.91 11/15/2014 PC 170 PAYROLL TRANS FOR 11/15/2014 PAY PERI 22,643.45 11/29/2014 PC 255 PAYROLL TRANS FOR 11/29/2014 PAY PERI 22,644.00 11/30/2014 (11/14) Period Totals and Balance 67,947.36 * .00 * 542,092.33 12/13/2014 PC 94 PAYROLL TRANS FOR 12/13/2014 PAY PERI 23,858.48 12/27/2014 PC 168 PAYROLL TRANS FOR 12/27/2014 PAY PERI 22,600.12 12/31/2014 PC 228 PAYROLL TRANS FOR 12/31/2014 PAY PERI 6,377.42 12/31/2014 (12/14) Period Totals and Balance 52,836.02 * .00 * 594,928.35 YTD Encumbrance .00 YTD Actual 594,928.35 Total 594,928.35 YTD Budget 607,628.09 Unexpended 12,699.74 Total 1000571005101:120,783.38 .00 474,144.97 1000571005102 SALARIES & WAGES - OVERTIME 10/31/2014 (10/14) Balance 100.05.71.00.5102 447.77 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 447.77 CITY OF MUSKEGO Detail Ledger - Library Page: 3 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance YTD Encumbrance .00 YTD Actual 447.77 Total 447.77 YTD Budget 2,500.00 Unexpended 2,052.23 Total 1000571005102:.00 .00 447.77 1000571005201 FICA 10/31/2014 (10/14) Balance 100.05.71.00.5201 35,941.67 11/01/2014 PB 58 PAYROLL TRANS FOR 11/1/2014 PAY PERIO 1,681.12 11/15/2014 PB 175 PAYROLL TRANS FOR 11/15/2014 PAY PERI 1,757.12 11/29/2014 PB 250 PAYROLL TRANS FOR 11/29/2014 PAY PERI 1,679.89 11/30/2014 (11/14) Period Totals and Balance 5,118.13 * .00 * 41,059.80 12/13/2014 PB 117 PAYROLL TRANS FOR 12/13/2014 PAY PERI 1,850.47 12/27/2014 PB 185 PAYROLL TRANS FOR 12/27/2014 PAY PERI 1,728.92 12/31/2014 PB 245 PAYROLL TRANS FOR 12/31/2014 PAY PERI 487.85 12/31/2014 (12/14) Period Totals and Balance 4,067.24 * .00 * 45,127.04 YTD Encumbrance .00 YTD Actual 45,127.04 Total 45,127.04 YTD Budget 47,601.98 Unexpended 2,474.94 Total 1000571005201:9,185.37 .00 35,941.67 1000571005202 PENSION 10/31/2014 (10/14) Balance 100.05.71.00.5202 31,949.36 11/01/2014 PB 57 PAYROLL TRANS FOR 11/1/2014 PAY PERIO 1,488.44 11/15/2014 PB 172 PAYROLL TRANS FOR 11/15/2014 PAY PERI 1,488.44 11/29/2014 PB 249 PAYROLL TRANS FOR 11/29/2014 PAY PERI 1,488.44 11/30/2014 (11/14) Period Totals and Balance 4,465.32 * .00 * 36,414.68 12/13/2014 PB 114 PAYROLL TRANS FOR 12/13/2014 PAY PERI 1,566.57 12/27/2014 PB 184 PAYROLL TRANS FOR 12/27/2014 PAY PERI 1,441.45 12/31/2014 PB 244 PAYROLL TRANS FOR 12/31/2014 PAY PERI 401.04 12/31/2014 (12/14) Period Totals and Balance 3,409.06 * .00 * 39,823.74 YTD Encumbrance .00 YTD Actual 39,823.74 Total 39,823.74 YTD Budget 40,849.61 Unexpended 1,025.87 Total 1000571005202:7,874.38 .00 31,949.36 1000571005203 HEALTH 10/31/2014 (10/14) Balance 100.05.71.00.5203 100,631.49 11/15/2014 PB 173 PAYROLL TRANS FOR 11/15/2014 PAY PERI 8,556.82 11/30/2014 (11/14) Period Totals and Balance 8,556.82 * .00 * 109,188.31 12/13/2014 PB 115 PAYROLL TRANS FOR 12/13/2014 PAY PERI 8,556.82 12/31/2014 (12/14) Period Totals and Balance 8,556.82 * .00 * 117,745.13 YTD Encumbrance .00 YTD Actual 117,745.13 Total 117,745.13 YTD Budget 138,854.33 Unexpended 21,109.20 Total 1000571005203:17,113.64 .00 100,631.49 1000571005204 LIFE 10/31/2014 (10/14) Balance 100.05.71.00.5204 1,449.35 11/15/2014 PB 174 PAYROLL TRANS FOR 11/15/2014 PAY PERI 113.06 11/30/2014 (11/14) Period Totals and Balance 113.06 * .00 * 1,562.41 12/13/2014 PB 116 PAYROLL TRANS FOR 12/13/2014 PAY PERI 113.06 12/31/2014 (12/14) Period Totals and Balance 113.06 * .00 * 1,675.47 YTD Encumbrance .00 YTD Actual 1,675.47 Total 1,675.47 YTD Budget 1,748.74 Unexpended 73.27 CITY OF MUSKEGO Detail Ledger - Library Page: 4 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 1000571005204:226.12 .00 1,449.35 1000571005205 FSA FEE EXPENSE 10/31/2014 (10/14) Balance 100.05.71.00.5205 29.00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 29.00 YTD Encumbrance .00 YTD Actual 29.00 Total 29.00 YTD Budget .00 Unexpended (29.00) Total 1000571005205:.00 .00 29.00 1000571005229 HEALTH INS. ALLOWANCE 10/31/2014 (10/14) Balance 100.05.71.00.5229 10,100.00 11/15/2014 PC 171 PAYROLL TRANS FOR 11/15/2014 PAY PERI 1,010.00 11/30/2014 (11/14) Period Totals and Balance 1,010.00 * .00 * 11,110.00 12/13/2014 PC 95 PAYROLL TRANS FOR 12/13/2014 PAY PERI 1,010.00 12/31/2014 (12/14) Period Totals and Balance 1,010.00 * .00 * 12,120.00 YTD Encumbrance .00 YTD Actual 12,120.00 Total 12,120.00 YTD Budget 12,120.00 Unexpended .00 Total 1000571005229:2,020.00 .00 10,100.00 1000571005302 MILEAGE 10/31/2014 (10/14) Balance 100.05.71.00.5302 380.45 11/01/2014 PC 64 PAYROLL TRANS FOR 11/1/2014 PAY PERIO 6.72 11/15/2014 PC 172 PAYROLL TRANS FOR 11/15/2014 PAY PERI 253.68 11/30/2014 (11/14) Period Totals and Balance 260.40 * .00 * 640.85 12/13/2014 PC 96 PAYROLL TRANS FOR 12/13/2014 PAY PERI 11.76 12/31/2014 (12/14) Period Totals and Balance 11.76 * .00 * 652.61 YTD Encumbrance .00 YTD Actual 652.61 Total 652.61 YTD Budget 1,000.00 Unexpended 347.39 Total 1000571005302:272.16 .00 380.45 1000571005303 CONFERENCES & SPECIAL EVENTS 10/31/2014 (10/14) Balance 100.05.71.00.5303 1,230.13 09/18/2014 AP 206 BANK OF AMERICIA - LIB, PF LOEFFEL 110.63 09/18/2014 AP 207 BANK OF AMERICIA - LIB, PF LOEFFEL 175.00 11/30/2014 (11/14) Period Totals and Balance 285.63 * .00 * 1,515.76 11/18/2014 AP 41 BUSINESS CARD 50.00 11/18/2014 AP 54 BUSINESS CARD 32.22 11/18/2014 AP 55 BUSINESS CARD 26.92 11/18/2014 AP 56 BUSINESS CARD 7.59 11/18/2014 AP 57 BUSINESS CARD 16.00 11/18/2014 AP 58 BUSINESS CARD 11.67 11/18/2014 AP 64 BUSINESS CARD 87.37 11/18/2014 AP 76 BUSINESS CARD 525.00 11/18/2014 AP 327 BUSINESS CARD 14.00 11/18/2014 AP 328 BUSINESS CARD 5.87 11/04/2014 AP 1014 HYLAND, AMANDA 17.79 12/31/2014 (12/14) Period Totals and Balance 794.43 * .00 * 2,310.19 YTD Encumbrance .00 YTD Actual 2,310.19 Total 2,310.19 YTD Budget 3,000.00 Unexpended 689.81 CITY OF MUSKEGO Detail Ledger - Library Page: 5 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 1000571005303:1,080.06 .00 1,230.13 1000571005305 DUES & MEMBERSHIP 10/31/2014 (10/14) Balance 100.05.71.00.5305 916.00 09/18/2014 AP 208 BANK OF AMERICIA - LIB, PF LOEFFEL 135.00 11/30/2014 (11/14) Period Totals and Balance 135.00 * .00 * 1,051.00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 1,051.00 YTD Encumbrance .00 YTD Actual 1,051.00 Total 1,051.00 YTD Budget 1,000.00 Unexpended (51.00) Total 1000571005305:135.00 .00 916.00 1000571005401 MAINTENANCE OF EQUIPMENT 10/31/2014 (10/14) Balance 100.05.71.00.5401 10,235.00 10/25/2014 AP 433 3M 1,352.09 11/10/2014 AP 538 JAMES IMAGING SYSTEMS INC (lease) 396.74 11/30/2014 (11/14) Period Totals and Balance 1,748.83 * .00 * 11,983.83 12/18/2014 AP 1015 JAMES IMAGING SYSTEMS INC (lease) 406.35 12/31/2014 (12/14) Period Totals and Balance 406.35 * .00 * 12,390.18 YTD Encumbrance .00 YTD Actual 12,390.18 Total 12,390.18 YTD Budget 11,000.00 Unexpended (1,390.18) Total 1000571005401:2,155.18 .00 10,235.00 1000571005410 RENTALS AND LEASES 10/31/2014 (10/14) Balance 100.05.71.00.5410 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 Total 1000571005410:.00 .00 .00 1000571005415 MAINT OF BUILDINGS & GROUNDS 10/31/2014 (10/14) Balance 100.05.71.00.5415 26,310.46 11/17/2014 AP 396 SAFEWAY PEST MANAGEMENT INC. 30.00 10/27/2014 AP 443 WIS AUTOMATIC DOOR, INC. 178.95 10/22/2014 AP 478 USA FIRE PROTECTION 465.00 11/30/2014 (11/14) Period Totals and Balance 673.95 * .00 * 26,984.41 11/30/2014 AP 2 ELLIOTT'S ACE HARDWARE 23.36 11/18/2014 AP 103 BUSINESS CARD 657.55 11/25/2014 AP 270 USA FIRE PROTECTION 180.00 12/15/2014 AP 530 SAFEWAY PEST MANAGEMENT INC. 30.00 11/26/2014 AP 593 JM BRENNAN, INC. 521.75 12/31/2014 AP 1137 ELLIOTT'S ACE HARDWARE 56.02 12/18/2014 AP 1237 BUSINESS CARD 86.21 12/18/2014 AP 1375 ROZMAN TRUE VALUE/LIB 1.39 12/19/2014 AP 1391 JM BRENNAN, INC. 820.00 12/11/2014 AP 1579 USA FIRE PROTECTION 2,511.26 12/18/2014 AP 1580 USA FIRE PROTECTION 1,180.00 12/31/2014 (12/14) Period Totals and Balance 6,067.54 * .00 * 33,051.95 YTD Encumbrance .00 YTD Actual 33,051.95 Total 33,051.95 YTD Budget 20,000.00 Unexpended (13,051.95) CITY OF MUSKEGO Detail Ledger - Library Page: 6 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 1000571005415:6,741.49 .00 26,310.46 1000571005505 COMPUTER CHARGES/LIBRARY 10/31/2014 (10/14) Balance 100.05.71.00.5505 29,566.79 01/09/2015 AP 1187 CDW GOVERNMENT, INC 711.72 12/08/2014 AP 1230 BUSINESS CARD 573.75 12/08/2014 AP 1231 BUSINESS CARD 125.00 11/30/2014 AP 1399 DEPT OF ADMINISTRATION 1,500.00 12/31/2014 (12/14) Period Totals and Balance 2,910.47 * .00 * 32,477.26 YTD Encumbrance .00 YTD Actual 32,477.26 Total 32,477.26 YTD Budget 34,000.00 Unexpended 1,522.74 Total 1000571005505:2,910.47 .00 29,566.79 1000571005602 TELEPHONE 10/31/2014 (10/14) Balance 100.05.71.00.5602 25.00 11/21/2014 AP 414 U.S. CELLULAR 25.00 11/30/2014 (11/14) Period Totals and Balance 25.00 * .00 * 50.00 01/09/2015 AP 1268 U.S. CELLULAR 25.00 12/31/2014 (12/14) Period Totals and Balance 25.00 * .00 * 75.00 YTD Encumbrance .00 YTD Actual 75.00 Total 75.00 YTD Budget .00 Unexpended (75.00) Total 1000571005602:50.00 .00 25.00 1000571005701 OFFICE SUPPLIES AND EXPENSES 10/31/2014 (10/14) Balance 100.05.71.00.5701 13,477.56 09/18/2014 AP 21 BANK OF AMERICIA - LIB. 99.98 09/18/2014 AP 209 BANK OF AMERICIA - LIB, PF LOEFFEL 9.98 09/18/2014 AP 210 BANK OF AMERICIA - LIB, PF LOEFFEL 24.67 10/22/2014 AP 353 BRODART CO. 326.00 11/06/2014 AP 360 DEMCO EDUCATIONAL CORP 2,584.01 11/17/2014 AP 361 EAGLE MEDIA, INC. 145.27 11/17/2014 AP 436 U.S. POSTMASTER 288.00 10/24/2014 AP 517 BUBRICKS INC 58.54 10/24/2014 AP 518 BUBRICKS INC 58.54 11/05/2014 AP 520 BUBRICKS INC 332.46 11/07/2014 AP 522 BUBRICKS INC 98.98 11/30/2014 (11/14) Period Totals and Balance 4,026.43 * .00 * 17,503.99 11/18/2014 AP 42 BUSINESS CARD 174.35 11/18/2014 AP 43 BUSINESS CARD 105.93 11/18/2014 AP 61 BUSINESS CARD 135.22 11/12/2014 AP 452 BRODART CO. 720.00 03/14/2014 AP 460 DEMCO EDUCATIONAL CORP 47.37- 11/19/2014 AP 461 DEMCO EDUCATIONAL CORP 105.74 12/16/2014 AP 943 BUBRICKS INC 104.64 12/16/2014 AP 945 BUBRICKS INC 119.36 11/24/2014 AP 1021 COMPUTYPE, INC 269.83 12/12/2014 AP 1189 DEMCO EDUCATIONAL CORP 1,124.95 12/31/2014 (12/14) Period Totals and Balance 2,860.02 * 47.37- * 20,316.64 YTD Encumbrance .00 YTD Actual 20,316.64 Total 20,316.64 YTD Budget 20,000.00 Unexpended (316.64) CITY OF MUSKEGO Detail Ledger - Library Page: 7 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 1000571005701:6,886.45 47.37- 13,477.56 1000571005703 HOUSEKEEPING SUPPLIES 10/31/2014 (10/14) Balance 100.05.71.00.5703 2,384.15 11/19/2014 AP 379 LAKELAND SUPPLY, INC. 451.17 11/30/2014 (11/14) Period Totals and Balance 451.17 * .00 * 2,835.32 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 2,835.32 YTD Encumbrance .00 YTD Actual 2,835.32 Total 2,835.32 YTD Budget 4,500.00 Unexpended 1,664.68 Total 1000571005703:451.17 .00 2,384.15 1000571005713 PRINT MATERIALS 10/31/2014 (10/14) Balance 100.05.71.00.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571005713:.00 .00 .00 1000571005714 AUDIO VISUAL MATERIAL 10/31/2014 (10/14) Balance 100.05.71.00.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571005714:.00 .00 .00 1000571005835 HOUSEKEEPING SERVICES 10/31/2014 (10/14) Balance 100.05.71.00.5835 30,490.00 11/01/2014 AP 9 JANI-KING INC- MILW REGION 3,049.00 11/30/2014 (11/14) Period Totals and Balance 3,049.00 * .00 * 33,539.00 12/01/2014 AP 22 JANI-KING INC- MILW REGION 3,049.00 12/31/2014 (12/14) Period Totals and Balance 3,049.00 * .00 * 36,588.00 YTD Encumbrance .00 YTD Actual 36,588.00 Total 36,588.00 YTD Budget 38,364.00 Unexpended 1,776.00 Total 1000571005835:6,098.00 .00 30,490.00 1000571005910 GAS & ELECTRIC 10/31/2014 (10/14) Balance 100.05.71.00.5910 76,368.95 11/19/2014 AP 178 WE ENERGIES 1,396.10 11/19/2014 AP 179 WE ENERGIES 4,197.26 12/30/2014 AP 1321 WE ENERGIES 2,748.60 12/30/2014 AP 1322 WE ENERGIES 3,828.44 12/31/2014 (12/14) Period Totals and Balance 12,170.40 * .00 * 88,539.35 YTD Encumbrance .00 YTD Actual 88,539.35 Total 88,539.35 YTD Budget 83,500.00 Unexpended (5,039.35) Total 1000571005910:12,170.40 .00 76,368.95 CITY OF MUSKEGO Detail Ledger - Library Page: 8 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 1000571005915 SEWER & WATER 10/31/2014 (10/14) Balance 100.05.71.00.5915 1,900.44 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 1,900.44 YTD Encumbrance .00 YTD Actual 1,900.44 Total 1,900.44 YTD Budget 2,500.00 Unexpended 599.56 Total 1000571005915:.00 .00 1,900.44 1000571006062 PROGRAM ADVERTISING/PROMOTIONS 10/31/2014 (10/14) Balance 100.05.71.00.6062 2,449.25 11/18/2014 AP 325 BUSINESS CARD 41.02 12/05/2014 AP 569 AMERICAN LIBRARY ASSOC 366.80 12/31/2014 (12/14) Period Totals and Balance 407.82 * .00 * 2,857.07 YTD Encumbrance .00 YTD Actual 2,857.07 Total 2,857.07 YTD Budget 5,000.00 Unexpended 2,142.93 Total 1000571006062:407.82 .00 2,449.25 1000571015711 PRINT MATERIALS 10/31/2014 (10/14) Balance 100.05.71.01.5711 82,070.57 09/18/2014 AP 20 BANK OF AMERICIA - LIB. 22.98 10/10/2014 AP 293 BAKER & TAYLOR COMPANY 7.41- 10/10/2014 AP 294 BAKER & TAYLOR COMPANY 46.00- 10/14/2014 AP 295 BAKER & TAYLOR COMPANY 1,071.77 10/14/2014 AP 296 BAKER & TAYLOR COMPANY 1,063.37 10/21/2014 AP 297 BAKER & TAYLOR COMPANY 1,033.90 10/22/2014 AP 298 BAKER & TAYLOR COMPANY 1,500.72 10/22/2014 AP 299 BAKER & TAYLOR COMPANY 78.61 10/24/2014 AP 300 BAKER & TAYLOR COMPANY 522.78 10/27/2014 AP 301 BAKER & TAYLOR COMPANY 1,031.43 10/28/2014 AP 302 BAKER & TAYLOR COMPANY 911.07 11/03/2014 AP 303 BAKER & TAYLOR COMPANY 2,014.65 11/05/2014 AP 304 BAKER & TAYLOR COMPANY 1,667.58 11/05/2014 AP 305 BAKER & TAYLOR COMPANY 4.55 11/05/2014 AP 306 BAKER & TAYLOR COMPANY 816.30 10/15/2014 AP 307 BAKER & TAYLOR COMPANY 173.06 10/22/2014 AP 308 BAKER & TAYLOR COMPANY 73.13 10/29/2014 AP 309 BAKER & TAYLOR COMPANY 19.74 11/05/2014 AP 310 BAKER & TAYLOR COMPANY 86.09 11/30/2014 (11/14) Period Totals and Balance 12,091.73 * 53.41- * 94,108.89 11/12/2014 AP 387 BAKER & TAYLOR COMPANY 15.66- 11/18/2014 AP 388 BAKER & TAYLOR COMPANY 9.85- 11/13/2014 AP 389 BAKER & TAYLOR COMPANY 749.03 11/14/2014 AP 390 BAKER & TAYLOR COMPANY 809.25 11/12/2014 AP 391 BAKER & TAYLOR COMPANY 368.72 11/13/2014 AP 392 BAKER & TAYLOR COMPANY 969.49 11/20/2014 AP 393 BAKER & TAYLOR COMPANY 1,209.72 11/25/2014 AP 394 BAKER & TAYLOR COMPANY 1,017.73 12/01/2014 AP 395 BAKER & TAYLOR COMPANY 1,105.41 12/02/2014 AP 396 BAKER & TAYLOR COMPANY 396.19 12/02/2014 AP 397 BAKER & TAYLOR COMPANY 1,088.59 12/02/2014 AP 398 BAKER & TAYLOR COMPANY 565.58 12/03/2014 AP 399 BAKER & TAYLOR COMPANY 335.23 12/03/2014 AP 400 BAKER & TAYLOR COMPANY 144.26 12/04/2014 AP 401 BAKER & TAYLOR COMPANY 974.31 CITY OF MUSKEGO Detail Ledger - Library Page: 9 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 12/03/2014 AP 402 BAKER & TAYLOR COMPANY 491.86 12/04/2014 AP 403 BAKER & TAYLOR COMPANY 288.85 12/05/2014 AP 404 BAKER & TAYLOR COMPANY 954.37 12/08/2014 AP 405 BAKER & TAYLOR COMPANY 320.26 12/08/2014 AP 406 BAKER & TAYLOR COMPANY 2,368.58 11/12/2014 AP 407 BAKER & TAYLOR COMPANY 312.42 11/19/2014 AP 408 BAKER & TAYLOR COMPANY 103.55 11/26/2014 AP 409 BAKER & TAYLOR COMPANY 23.49 12/03/2014 AP 410 BAKER & TAYLOR COMPANY 150.67 11/26/2014 AP 604 WORLD BOOK SCHOOL & LIBRARY 915.00 12/09/2014 AP 1146 BAKER & TAYLOR COMPANY 17.39- 12/09/2014 AP 1147 BAKER & TAYLOR COMPANY 38.50- 12/09/2014 AP 1148 BAKER & TAYLOR COMPANY 14.49- 12/09/2014 AP 1149 BAKER & TAYLOR COMPANY 653.91 12/10/2014 AP 1150 BAKER & TAYLOR COMPANY 493.61 12/11/2014 AP 1151 BAKER & TAYLOR COMPANY 115.93 12/11/2014 AP 1152 BAKER & TAYLOR COMPANY 438.65 12/12/2014 AP 1153 BAKER & TAYLOR COMPANY 2,834.13 12/12/2014 AP 1154 BAKER & TAYLOR COMPANY 142.35 12/23/2014 AP 1155 BAKER & TAYLOR COMPANY 370.52 12/10/2014 AP 1156 BAKER & TAYLOR COMPANY 40.31 12/17/2014 AP 1157 BAKER & TAYLOR COMPANY 362.44 12/17/2014 AP 1158 BAKER & TAYLOR COMPANY 19.39 12/24/2014 AP 1159 BAKER & TAYLOR COMPANY 27.96 12/18/2014 AP 1213 BUSINESS CARD 75.82 12/23/2014 AP 2058 ROUSHIA, SUZETTE 18.87 12/31/2014 (12/14) Period Totals and Balance 21,256.45 * 95.89- * 115,269.45 YTD Encumbrance .00 YTD Actual 115,269.45 Total 115,269.45 YTD Budget 114,000.00 Unexpended (1,269.45) Total 1000571015711:33,348.18 149.30- 82,070.57 1000571015713 PRINT MATERIALS - ADULT 10/31/2014 (10/14) Balance 100.05.71.01.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571015713:.00 .00 .00 1000571025711 AUDIO-VISUAL MATERIALS 10/31/2014 (10/14) Balance 100.05.71.02.5711 29,563.14 09/18/2014 AP 22 BANK OF AMERICIA - LIB. 50.97 09/18/2014 AP 23 BANK OF AMERICIA - LIB. 29.98 09/18/2014 AP 27 BANK OF AMERICIA - LIB. 24.01 10/17/2014 AP 311 BAKER & TAYLOR ENTERTAINMENT 7.18 10/17/2014 AP 312 BAKER & TAYLOR ENTERTAINMENT 10.18 10/15/2014 AP 313 BAKER & TAYLOR ENTERTAINMENT 791.80 10/16/2014 AP 314 BAKER & TAYLOR ENTERTAINMENT 34.05 10/30/2014 AP 315 BAKER & TAYLOR ENTERTAINMENT 7.19 10/30/2014 AP 316 BAKER & TAYLOR ENTERTAINMENT 4.64 10/30/2014 AP 317 BAKER & TAYLOR ENTERTAINMENT 11.88 10/29/2014 AP 318 BAKER & TAYLOR ENTERTAINMENT 12.73 10/29/2014 AP 319 BAKER & TAYLOR ENTERTAINMENT 8.42 10/30/2014 AP 320 BAKER & TAYLOR ENTERTAINMENT 14.29 CITY OF MUSKEGO Detail Ledger - Library Page: 10 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 10/13/2014 AP 321 BAKER & TAYLOR ENTERTAINMENT 12.73- 10/20/2014 AP 322 BAKER & TAYLOR ENTERTAINMENT 73.41 10/20/2014 AP 323 BAKER & TAYLOR ENTERTAINMENT 35.88 10/20/2014 AP 324 BAKER & TAYLOR ENTERTAINMENT 14.38 10/20/2014 AP 325 BAKER & TAYLOR ENTERTAINMENT 14.39 10/14/2014 AP 326 BAKER & TAYLOR ENTERTAINMENT 192.32 10/16/2014 AP 327 BAKER & TAYLOR ENTERTAINMENT 13.48 10/27/2014 AP 328 BAKER & TAYLOR ENTERTAINMENT 14.23 10/27/2014 AP 329 BAKER & TAYLOR ENTERTAINMENT 11.03 10/27/2014 AP 330 BAKER & TAYLOR ENTERTAINMENT 40.30 10/27/2014 AP 331 BAKER & TAYLOR ENTERTAINMENT 18.70 10/27/2014 AP 332 BAKER & TAYLOR ENTERTAINMENT 23.01 10/27/2014 AP 333 BAKER & TAYLOR ENTERTAINMENT 25.19 10/29/2014 AP 334 BAKER & TAYLOR ENTERTAINMENT 5.08 10/22/2014 AP 335 BAKER & TAYLOR ENTERTAINMENT 17.23 10/23/2014 AP 336 BAKER & TAYLOR ENTERTAINMENT 11.04 10/23/2014 AP 337 BAKER & TAYLOR ENTERTAINMENT 10.79 10/23/2014 AP 338 BAKER & TAYLOR ENTERTAINMENT 10.79 11/03/2014 AP 339 BAKER & TAYLOR ENTERTAINMENT 43.18 11/03/2014 AP 340 BAKER & TAYLOR ENTERTAINMENT 43.13 11/03/2014 AP 341 BAKER & TAYLOR ENTERTAINMENT 105.79 11/03/2014 AP 342 BAKER & TAYLOR ENTERTAINMENT 107.96 10/28/2014 AP 343 BAKER & TAYLOR ENTERTAINMENT 219.08 10/28/2014 AP 344 BAKER & TAYLOR ENTERTAINMENT 547.76 11/03/2014 AP 345 BAKER & TAYLOR ENTERTAINMENT 353.24 11/03/2014 AP 346 BAKER & TAYLOR ENTERTAINMENT 22.07 11/03/2014 AP 347 BAKER & TAYLOR ENTERTAINMENT 10.76 10/31/2014 AP 348 BAKER & TAYLOR ENTERTAINMENT 5.03 11/07/2014 AP 349 BAKER & TAYLOR ENTERTAINMENT 11.88 11/07/2014 AP 350 BAKER & TAYLOR ENTERTAINMENT 64.78 11/07/2014 AP 351 BAKER & TAYLOR ENTERTAINMENT 25.17 11/06/2014 AP 352 BAKER & TAYLOR ENTERTAINMENT 21.59 10/28/2014 AP 458 RANDOM HOUSE, INC 555.00 10/28/2014 AP 459 RANDOM HOUSE, INC 50.00 10/16/2014 AP 492 MICROMARKETING LLC 90.99 10/31/2014 AP 493 MICROMARKETING LLC 56.94 10/31/2014 AP 494 MICROMARKETING LLC 244.99 10/15/2014 AP 505 FINDAWAY WORLD,LLC 559.91 10/28/2014 AP 506 FINDAWAY WORLD,LLC 115.98 10/10/2014 AP 527 MIDWEST TAPE 72.42 10/10/2014 AP 528 MIDWEST TAPE 33.59 10/17/2014 AP 529 MIDWEST TAPE 24.14 10/25/2014 AP 530 MIDWEST TAPE 13.64 10/31/2014 AP 531 MIDWEST TAPE 15.74 11/30/2014 JE 110037 BANK OF AMERICA WD ERROR 200.00 11/30/2014 (11/14) Period Totals and Balance 5,153.33 * 12.73- * 34,703.74 11/18/2014 AP 40 BUSINESS CARD 39.00 11/18/2014 AP 44 BUSINESS CARD 119.84 11/18/2014 AP 45 BUSINESS CARD 14.45 11/18/2014 AP 46 BUSINESS CARD 13.78 11/18/2014 AP 47 BUSINESS CARD 23.07 11/18/2014 AP 48 BUSINESS CARD 24.91 11/18/2014 AP 49 BUSINESS CARD 43.60 11/18/2014 AP 50 BUSINESS CARD 51.95 11/18/2014 AP 51 BUSINESS CARD 165.29 11/18/2014 AP 52 BUSINESS CARD 26.09 11/18/2014 AP 53 BUSINESS CARD 19.05 CITY OF MUSKEGO Detail Ledger - Library Page: 11 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 11/18/2014 AP 59 BUSINESS CARD 108.82 11/18/2014 AP 60 BUSINESS CARD 29.98 11/18/2014 AP 62 BUSINESS CARD 159.18 11/18/2014 AP 63 BUSINESS CARD 29.98 11/18/2014 AP 65 BUSINESS CARD 202.03- 11/11/2014 AP 411 BAKER & TAYLOR ENTERTAINMENT 14.36 11/12/2014 AP 412 BAKER & TAYLOR ENTERTAINMENT 187.34 12/04/2014 AP 413 BAKER & TAYLOR ENTERTAINMENT 14.35 11/21/2014 AP 414 BAKER & TAYLOR ENTERTAINMENT 165.82 11/11/2014 AP 415 BAKER & TAYLOR ENTERTAINMENT 884.03 11/17/2014 AP 416 BAKER & TAYLOR ENTERTAINMENT 15.73 11/17/2014 AP 417 BAKER & TAYLOR ENTERTAINMENT 14.98 11/17/2014 AP 418 BAKER & TAYLOR ENTERTAINMENT 176.99 11/17/2014 AP 419 BAKER & TAYLOR ENTERTAINMENT 57.57 11/17/2014 AP 420 BAKER & TAYLOR ENTERTAINMENT 51.80 11/17/2014 AP 421 BAKER & TAYLOR ENTERTAINMENT 10.76 11/13/2014 AP 422 BAKER & TAYLOR ENTERTAINMENT 25.19 11/13/2014 AP 423 BAKER & TAYLOR ENTERTAINMENT 271.70 11/14/2014 AP 424 BAKER & TAYLOR ENTERTAINMENT 10.18 11/14/2014 AP 425 BAKER & TAYLOR ENTERTAINMENT 832.34 11/21/2014 AP 426 BAKER & TAYLOR ENTERTAINMENT 11.98 11/21/2014 AP 427 BAKER & TAYLOR ENTERTAINMENT 14.98 11/21/2014 AP 428 BAKER & TAYLOR ENTERTAINMENT 120.36 11/21/2014 AP 429 BAKER & TAYLOR ENTERTAINMENT 64.74 11/20/2014 AP 430 BAKER & TAYLOR ENTERTAINMENT 11.03 11/20/2014 AP 431 BAKER & TAYLOR ENTERTAINMENT 11.03 11/20/2014 AP 432 BAKER & TAYLOR ENTERTAINMENT 11.03 11/20/2014 AP 433 BAKER & TAYLOR ENTERTAINMENT 11.03 11/20/2014 AP 434 BAKER & TAYLOR ENTERTAINMENT 11.03 11/24/2014 AP 435 BAKER & TAYLOR ENTERTAINMENT 17.96 11/24/2014 AP 436 BAKER & TAYLOR ENTERTAINMENT 537.01 12/01/2014 AP 437 BAKER & TAYLOR ENTERTAINMENT 123.07 12/01/2014 AP 438 BAKER & TAYLOR ENTERTAINMENT 47.48 12/01/2014 AP 439 BAKER & TAYLOR ENTERTAINMENT 45.34 12/01/2014 AP 440 BAKER & TAYLOR ENTERTAINMENT 64.77 12/01/2014 AP 441 BAKER & TAYLOR ENTERTAINMENT 14.38 11/26/2014 AP 442 BAKER & TAYLOR ENTERTAINMENT 5.03 12/08/2014 AP 443 BAKER & TAYLOR ENTERTAINMENT 11.88 12/08/2014 AP 444 BAKER & TAYLOR ENTERTAINMENT 49.85 12/08/2014 AP 445 BAKER & TAYLOR ENTERTAINMENT 174.17 12/08/2014 AP 446 BAKER & TAYLOR ENTERTAINMENT 38.12 12/08/2014 AP 447 BAKER & TAYLOR ENTERTAINMENT 17.99 12/05/2014 AP 448 BAKER & TAYLOR ENTERTAINMENT 14.23 11/20/2014 AP 511 RECORDED BOOKS 70.22 12/16/2014 AP 512 RECORDED BOOKS 26.95 12/03/2014 AP 513 RECORDED BOOKS 69.88 12/16/2014 AP 514 RECORDED BOOKS 78.98 11/17/2014 AP 610 RANDOM HOUSE, INC 371.00 12/01/2014 AP 611 RANDOM HOUSE, INC 720.00 12/01/2014 AP 612 RANDOM HOUSE, INC 689.95 10/08/2014 AP 803 MICROMARKETING LLC 35.00 11/13/2014 AP 804 MICROMARKETING LLC 148.49 11/20/2014 AP 805 MICROMARKETING LLC 238.94 11/20/2014 AP 806 MICROMARKETING LLC 62.94 11/28/2014 AP 807 MICROMARKETING LLC 189.89 11/18/2014 AP 826 FINDAWAY WORLD,LLC 571.92 11/25/2014 AP 827 FINDAWAY WORLD,LLC 107.98 CITY OF MUSKEGO Detail Ledger - Library Page: 12 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 11/20/2014 AP 954 MIDWEST TAPE 94.49 11/26/2014 AP 955 MIDWEST TAPE 33.59 12/04/2014 AP 1160 BAKER & TAYLOR ENTERTAINMENT 119.40 12/12/2014 AP 1161 BAKER & TAYLOR ENTERTAINMENT 15.09 12/26/2014 AP 1162 BAKER & TAYLOR ENTERTAINMENT 9.34 12/08/2014 AP 1163 BAKER & TAYLOR ENTERTAINMENT 141.73 12/15/2014 AP 1164 BAKER & TAYLOR ENTERTAINMENT 87.08 12/15/2014 AP 1165 BAKER & TAYLOR ENTERTAINMENT 79.16 12/15/2014 AP 1166 BAKER & TAYLOR ENTERTAINMENT 16.55 12/15/2014 AP 1167 BAKER & TAYLOR ENTERTAINMENT 11.43 12/15/2014 AP 1168 BAKER & TAYLOR ENTERTAINMENT 25.19 12/15/2014 AP 1169 BAKER & TAYLOR ENTERTAINMENT 28.79 12/09/2014 AP 1170 BAKER & TAYLOR ENTERTAINMENT 21.59 12/11/2014 AP 1171 BAKER & TAYLOR ENTERTAINMENT 6.78 12/11/2014 AP 1172 BAKER & TAYLOR ENTERTAINMENT 788.52 12/22/2014 AP 1173 BAKER & TAYLOR ENTERTAINMENT 71.96 12/22/2014 AP 1174 BAKER & TAYLOR ENTERTAINMENT 17.99 12/18/2014 AP 1175 BAKER & TAYLOR ENTERTAINMENT 12.73 12/22/2014 AP 1176 BAKER & TAYLOR ENTERTAINMENT 66.93 12/22/2014 AP 1177 BAKER & TAYLOR ENTERTAINMENT 28.79 12/23/2014 AP 1178 BAKER & TAYLOR ENTERTAINMENT 19.59 12/29/2014 AP 1179 BAKER & TAYLOR ENTERTAINMENT 11.88 12/29/2014 AP 1180 BAKER & TAYLOR ENTERTAINMENT 17.96 12/18/2014 AP 1208 BUSINESS CARD 18.98 12/18/2014 AP 1209 BUSINESS CARD 116.56 12/18/2014 AP 1210 BUSINESS CARD 11.49 12/18/2014 AP 1211 BUSINESS CARD 54.69 12/18/2014 AP 1212 BUSINESS CARD 187.24 12/18/2014 AP 1214 BUSINESS CARD 8.44 12/18/2014 AP 1215 BUSINESS CARD 116.17 12/18/2014 AP 1216 BUSINESS CARD 11.05 12/18/2014 AP 1217 BUSINESS CARD 11.04 12/18/2014 AP 1218 BUSINESS CARD 10.79 12/09/2014 AP 1253 RECORDED BOOKS 78.98 12/12/2014 AP 1254 RECORDED BOOKS 29.98 12/12/2014 AP 1255 RECORDED BOOKS 19.99 12/19/2014 AP 1256 RECORDED BOOKS 29.95 12/10/2014 AP 1406 RANDOM HOUSE, INC 20.00 12/03/2014 AP 1674 MICROMARKETING LLC 79.98 12/11/2014 AP 1675 MICROMARKETING LLC 63.95 12/17/2014 AP 1676 MICROMARKETING LLC 112.88 12/24/2014 AP 1677 MICROMARKETING LLC 159.79 12/15/2014 AP 1704 FINDAWAY WORLD,LLC 679.89 12/17/2014 AP 1888 MIDWEST TAPE 24.14 12/31/2014 (12/14) Period Totals and Balance 11,985.30 * 202.03- * 46,487.01 YTD Encumbrance .00 YTD Actual 46,487.01 Total 46,487.01 YTD Budget 50,000.00 Unexpended 3,512.99 Total 1000571025711:17,138.63 214.76- 29,563.14 1000571035711 ELECTRONIC MATERIALS 10/31/2014 (10/14) Balance 100.05.71.03.5711 12,022.54 11/18/2014 AP 326 BUSINESS CARD 205.58 11/18/2014 AP 329 BUSINESS CARD 16.52 11/18/2014 AP 330 BUSINESS CARD 357.86 11/18/2014 AP 331 BUSINESS CARD 39.00 CITY OF MUSKEGO Detail Ledger - Library Page: 13 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 12/18/2014 AP 1219 BUSINESS CARD 62.72 12/18/2014 AP 1220 BUSINESS CARD 165.31 12/18/2014 AP 1880 BUSINESS CARD 14.99 12/18/2014 AP 1881 BUSINESS CARD 239.45 12/18/2014 AP 1882 BUSINESS CARD 429.59 12/18/2014 AP 1885 BUSINESS CARD 404.44 12/18/2014 AP 1886 BUSINESS CARD 21.93- 12/31/2014 (12/14) Period Totals and Balance 1,935.46 * 21.93- * 13,936.07 YTD Encumbrance .00 YTD Actual 13,936.07 Total 13,936.07 YTD Budget 16,000.00 Unexpended 2,063.93 Total 1000571035711:1,935.46 21.93- 12,022.54 1000571035714 AUDIO VISUAL MATERIAL - A.V. 10/31/2014 (10/14) Balance 100.05.71.03.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571035714:.00 .00 .00 1000571106090 BANK SERVICE CHARGES 10/31/2014 (10/14) Balance 100.05.71.10.6090 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 Total 1000571106090:.00 .00 .00 1000571115713 PRINT MATERIALS - JUVENILE 10/31/2014 (10/14) Balance 100.05.71.11.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571115713:.00 .00 .00 1000571125714 AUDIO VISUAL MATERIAL - JUVENL 10/31/2014 (10/14) Balance 100.05.71.12.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571125714:.00 .00 .00 1000571145713 PRINT MATERIALS - MISC 10/31/2014 (10/14) Balance 100.05.71.14.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571145713:.00 .00 .00 CITY OF MUSKEGO Detail Ledger - Library Page: 14 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 1000571185713 PRINT MATERIALS - NEWSPAPER 10/31/2014 (10/14) Balance 100.05.71.18.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571185713:.00 .00 .00 1000571195713 PRINT MATERIALS - PERIODICALS 10/31/2014 (10/14) Balance 100.05.71.19.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571195713:.00 .00 .00 1000571215713 PRINT MATERIALS - PAMPHLET 10/31/2014 (10/14) Balance 100.05.71.21.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 Total 1000571215713:.00 .00 .00 1000571235713 PRINT MATERIALS - REFERENCE 10/31/2014 (10/14) Balance 100.05.71.23.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571235713:.00 .00 .00 1000571265713 PRINT MATERIALS - SERIALS 10/31/2014 (10/14) Balance 100.05.71.26.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571265713:.00 .00 .00 1000571355714 AUDIO VISUAL MATRL - DATA BASE 10/31/2014 (10/14) Balance 100.05.71.35.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 1000571355714:.00 .00 .00 1000571365713 PRINT MATERIALS - YOUNG ADULT 10/31/2014 (10/14) Balance 100.05.71.36.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 CITY OF MUSKEGO Detail Ledger - Library Page: 15 Period: 11/14 - 12/14 Jan 15, 2015 11:52AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total 1000571365713:.00 .00 .00 1000571365714 AUDIO VISUAL MATRL-YOUNG ADULT 10/31/2014 (10/14) Balance 100.05.71.36.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 Total 1000571365714:.00 .00 .00 Number of Transactions: 348 Number of Accounts: 48 Debit Credit Proof Total GENERAL FUND:249,007.51 58,226.96- 190,780.55 Number of Transactions: 348 Number of Accounts: 48 Debit Credit Proof Grand Totals:249,007.51 58,226.96- 190,780.55 Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Period Totals Print Grand Totals Include FUNDs: 100 Page and Total by FUND Include DEPARTMENTs: 71 Include DEPARTMENTs: 71 Include DEPARTMENTs: 71 Include COST CATEGORYs: 05 Include COST CATEGORYs: 05 Include BALANCE SHEETs: None All Segments Tested for Total Breaks CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 1 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Period Totals Print Grand Totals Include FUNDs: 502,503 Page and Total by FUND Include BALANCE SHEETs: None All Segments Tested for Total Breaks Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 5020500004531 INTEREST ON INVESTMENTS 10/31/2014 (10/14) Balance 502.05.00.00.4531 46.63- 11/30/2014 JE 110012 11/23 INT-LIBRARY TRUST FUND 1.75- 11/30/2014 JE 110071 11/30 INT - LGIP LIBRARY FUND 3.05- 11/30/2014 (11/14) Period Totals and Balance .00 * 4.80- * 51.43- 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 51.43- YTD Encumbrance .00 YTD Actual -51.43 Total -51.43 YTD Budget .00 Unearned (51.43) Total 5020500004531:.00 4.80- 46.63- 5020500004552 TRUST FUND DONATIONS 10/31/2014 (10/14) Balance 502.05.00.00.4552 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unearned .00 Total 5020500004552:.00 .00 .00 5020500005505 COMPUTER REPLACEMENT 10/31/2014 (10/14) Balance 502.05.00.00.5505 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5020500005505:.00 .00 .00 5020500006056 OTHER EXPENSE 10/31/2014 (10/14) Balance 502.05.00.00.6056 11,960.29 11/04/2014 AP 449 STAFF ELECTRIC, INC. 1,000.00 11/06/2014 AP 471 ALL LIGHTING INC 8,070.00 11/30/2014 (11/14) Period Totals and Balance 9,070.00 * .00 * 21,030.29 11/18/2014 AP 587 STAFF ELECTRIC, INC. 5,850.00 12/15/2014 AP 1473 ALL LIGHTING INC 13.80 12/18/2014 CR 1325114 LIGHTING PROJECT GRANT - FOCUS ON EN 717.90- 12/31/2014 (12/14) Period Totals and Balance 5,863.80 * 717.90- * 26,176.19 YTD Encumbrance .00 YTD Actual 26,176.19 Total 26,176.19 YTD Budget .00 Unexpended (26,176.19) Total 5020500006056:14,933.80 717.90- 11,960.29 Number of Transactions: 7 Number of Accounts: 4 Debit Credit Proof CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 2 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Total LIBRARY EXPANSION TRUST FUND: 14,933.80 722.70- 14,211.10 CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 3 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 5030500004150 GOVERNMENT GRANTS 10/31/2014 (10/14) Balance 503.05.00.00.4150 1,063.44- 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 1,063.44- YTD Encumbrance .00 YTD Actual -1,063.44 Total -1,063.44 YTD Budget .00 Unearned (1,063.44) Total 5030500004150:.00 .00 1,063.44- 5030500004154 GRANTS - OTHER 10/31/2014 (10/14) Balance 503.05.00.00.4154 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unearned .00 Total 5030500004154:.00 .00 .00 5030500004552 DONATIONS 10/31/2014 (10/14) Balance 503.05.00.00.4552 4,199.37- 12/04/2014 CR 1324666 DONATIONS - MUSKEGO PUBLIC LIBRARY 400.00- 12/18/2014 CR 1325115 DONATION - KINGS WOK INCORPORATED 500.00- 12/31/2014 (12/14) Period Totals and Balance .00 * 900.00- * 5,099.37- YTD Encumbrance .00 YTD Actual -5,099.37 Total -5,099.37 YTD Budget .00 Unearned (5,099.37) Total 5030500004552:.00 900.00- 4,199.37- 5030500004556 SALE OF EQUIPMENT/BOOKS 10/31/2014 (10/14) Balance 503.05.00.00.4556 88.00- 12/18/2014 CR 1325118 SALE OF EQUIPMENT - COMMUNITY DEV D 11.00- 12/31/2014 (12/14) Period Totals and Balance .00 * 11.00- * 99.00- YTD Encumbrance .00 YTD Actual -99.00 Total -99.00 YTD Budget .00 Unearned (99.00) Total 5030500004556:.00 11.00- 88.00- 5030500005415 MAINT OF BUILDING & GROUNDS 10/31/2014 (10/14) Balance 503.05.00.00.5415 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500005415:.00 .00 .00 5030500005505 COMPUTER CHARGES/LIBRARY 10/31/2014 (10/14) Balance 503.05.00.00.5505 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500005505:.00 .00 .00 CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 4 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 5030500005713 PRINT MATERIALS 10/31/2014 (10/14) Balance 503.05.00.00.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500005713:.00 .00 .00 5030500005714 AUDIO VISUAL MATERIAL 10/31/2014 (10/14) Balance 503.05.00.00.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500005714:.00 .00 .00 5030500006007 GENERAL FEDERATED LIB EXP 10/31/2014 (10/14) Balance 503.05.00.00.6007 5,836.70 09/18/2014 AP 24 BANK OF AMERICIA - LIB. 313.37 09/18/2014 AP 25 BANK OF AMERICIA - LIB. 218.82 09/18/2014 AP 26 BANK OF AMERICIA - LIB. 36.91 11/30/2014 (11/14) Period Totals and Balance 569.10 * .00 * 6,405.80 11/18/2014 AP 35 BUSINESS CARD 64.98 11/18/2014 AP 36 BUSINESS CARD 42.37 11/18/2014 AP 37 BUSINESS CARD 116.61 11/18/2014 AP 38 BUSINESS CARD 174.92 11/18/2014 AP 332 BUSINESS CARD 123.96 12/18/2014 AP 1870 BUBRICKS INC 76.60 12/18/2014 AP 1873 BUSINESS CARD 18.88 12/18/2014 AP 1874 BUSINESS CARD 38.24 12/18/2014 AP 1875 BUSINESS CARD 93.03 12/18/2014 AP 1876 BUSINESS CARD 124.31 12/18/2014 AP 1877 BUSINESS CARD 4.72 12/18/2014 AP 1878 BUSINESS CARD 8.41 12/18/2014 AP 1879 BUSINESS CARD 15.00 12/18/2014 AP 1883 BUSINESS CARD 18.81 12/18/2014 AP 1884 BUSINESS CARD 497.26 12/18/2014 CR 1325117 COLLECTION AGENCY - MUSKEGO PUBLIC 11.29- 12/31/2014 (12/14) Period Totals and Balance 1,418.10 * 11.29- * 7,812.61 YTD Encumbrance .00 YTD Actual 7,812.61 Total 7,812.61 YTD Budget .00 Unexpended (7,812.61) Total 5030500006007:1,987.20 11.29- 5,836.70 5030500015713 PRINT MATERIALS - ADULT 10/31/2014 (10/14) Balance 503.05.00.01.5713 127.46 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 127.46 YTD Encumbrance .00 YTD Actual 127.46 Total 127.46 YTD Budget .00 Unexpended (127.46) Total 5030500015713:.00 .00 127.46 CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 5 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 5030500035714 AUDIO VISUAL MATERIALS - A.V. 10/31/2014 (10/14) Balance 503.05.00.03.5714 161.80 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * 161.80 YTD Encumbrance .00 YTD Actual 161.80 Total 161.80 YTD Budget .00 Unexpended (161.80) Total 5030500035714:.00 .00 161.80 5030500115713 PRINT MATERIALS - JUVENILE 10/31/2014 (10/14) Balance 503.05.00.11.5713 .00 11/18/2014 AP 39 BUSINESS CARD 596.40 12/31/2014 (12/14) Period Totals and Balance 596.40 * .00 * 596.40 YTD Encumbrance .00 YTD Actual 596.40 Total 596.40 YTD Budget .00 Unexpended (596.40) Total 5030500115713:596.40 .00 .00 5030500125714 AUDIO VISUAL MATERIAL - JUVENL 10/31/2014 (10/14) Balance 503.05.00.12.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500125714:.00 .00 .00 5030500145713 PRINT MATERIALS - LARGE PRINT 10/31/2014 (10/14) Balance 503.05.00.14.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500145713:.00 .00 .00 5030500185713 PRINT MATERIALS - NEWSPAPER 10/31/2014 (10/14) Balance 503.05.00.18.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500185713:.00 .00 .00 5030500195713 PRINT MATERIALS - PERIODICALS 10/31/2014 (10/14) Balance 503.05.00.19.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500195713:.00 .00 .00 5030500215713 PRINT MATERIALS - PAMPHLET 10/31/2014 (10/14) Balance 503.05.00.21.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 6 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500215713:.00 .00 .00 5030500235713 PRINT MATERIALS - REFERENCE 10/31/2014 (10/14) Balance 503.05.00.23.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500235713:.00 .00 .00 5030500265713 PRINT MATERIALS - SERIALS 10/31/2014 (10/14) Balance 503.05.00.26.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500265713:.00 .00 .00 5030500355714 AUDIO VISUAL MATRL - DATA BASE 10/31/2014 (10/14) Balance 503.05.00.35.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500355714:.00 .00 .00 5030500365713 PRINT MATERIALS - YOUNG ADULT 10/31/2014 (10/14) Balance 503.05.00.36.5713 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500365713:.00 .00 .00 5030500365714 AUDIO VISUAL MATRL-YOUNG ADULT 10/31/2014 (10/14) Balance 503.05.00.36.5714 .00 12/31/2014 (12/14) Period Totals and Balance .00 * .00 * .00 YTD Encumbrance .00 YTD Actual .00 Total .00 YTD Budget .00 Unexpended .00 Total 5030500365714:.00 .00 .00 Number of Transactions: 23 Number of Accounts: 22 Debit Credit Proof Total FEDERATED LIBRARY SYSTEM FUND: 2,583.60 922.29- 1,661.31 Number of Transactions: 30 Number of Accounts: 26 Debit Credit Proof Grand Totals:17,517.40 1,644.99- 15,872.41 CITY OF MUSKEGO Detail Ledger - Library Trust & WCFLS Page: 7 Period: 11/14 - 12/14 Jan 15, 2015 11:53AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance Report Criteria: Actual Amounts All Accounts Summarize Payroll Detail Print Period Totals Print Grand Totals Include FUNDs: 502,503 Page and Total by FUND Include BALANCE SHEETs: None All Segments Tested for Total Breaks S73 W16663 Janesville Road Muskego, WI 53150 (262) 971-2100 www.cityofmuskego.org/library Director’s Report January, 2015 1. Adult Services update (From Elke): The Adult Services staff has been busy planning programming for February and March and assisting Amanda in promoting these programs in the new monthly calendars. Starting in February, AARP will again be providing free tax preparation for people of all ages on Tuesdays. Near the Reference Desk, we are currently hosting Old World Wisconsin’s annual Photo Exhibition. 2. Children’s update (From Christi): Marie, Amanda, and Christi attended Waukesha County Federated Library System’s Mock Awards with other fellow youth services librarians and programmers on Friday, January 9th at the Waukesha Public Library to discuss and voted for the best new youth literature for the Newberry, Caldecott, and Printz awards. The spring programming brochure is available to the public and features all of the children’s programs for spring. Families may register for regular programs including Lapsitters, Rhythm & Moves, and a new Play Art program for older kids. Families may also register for our 1000 Books before Kindergarten program that facilities early literacy development, ensuring children are ready to read before kindergarten and instilling a knowledge and love of literature at an early age. For each level completed, children are awarded a prize and upon completion will receive a certificate. 3. Young Adult update (From Amanda): Winter and spring programming for the young adults will start up in February. Programs for teens will include Do It Yourself Fortune Cookies, a Literary Lovers Contest, the Twisted Fairy Tales Book Club, and the Young Adult Book Club. The Teen Advisory Board will also continue to meet monthly as usual. 4. Building update: a. The burner core for one of the Library’s two boilers will be replaced this spring, once the weather is warmer. This was an expected possibility and has been budgeted for in 2015. b. The pressure switch for the sprinkler system’s compressor has been short cycling, which has been a consistent problem since the building opened. c. Library staff will be meeting with a design/architectural firm in February to discuss possibilities for the children’s area. d. The new tables for the meeting rooms have been ordered and will likely arrive sometime in February. S73 W16663 Janesville Road Muskego, WI 53150 (262) 971-2100 www.cityofmuskego.org/library 5. The City will be moving the Library over to electronic invoicing through their SIRE system. 6. The Library is offering two new services in 2015. We now offer Flipster, which allows people to view magazine online through their computer, tablet or smartphone. We are also offering Gale Courses, which are free, online instructor- led courses on a wide variety of topics. 7. Employee Anniversaries in January: 6 years Debbie Mortensen, Aide 6 years Andrea Herber, Aide JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC Through Dec Checkouts 2013 22,457 20,026 22,911 22,688 20,634 23,978 28,079 23,746 21,195 22,681 20,240 18,913 267,548 2014 22,740 20,401 23,454 21,748 20,152 24,982 29,140 24,514 22,117 22,129 19,552 19,867 270,796 % Change 1.3%1.9%2.4%-4.1%-2.3%4.2%3.8%3.2%4.4%-2.4%-3.4%5.0%1.2% Self-Check Percentage of Total Circ 2013 4.6%4.5%7.8%15.5%14.8%19.2%18.4%26.0%28.6%26.8%26.1%25.4%18.1% 2014 27.1%25.6%30.0%30.2%30.1%34.3%34.7%36.4%34.5%36.4%34.6%32.3%32.3% % Change 493.9%463.6%284.8%94.9%103.3%78.8%88.1%40.0%20.7%35.7%32.7%27.3%78.4% eBook Checkouts 2013 812 773 1,014 948 879 894 952 932 951 1,053 1,024 1,115 11,347 2014 1,212 1,012 1,165 1,134 1,006 1,114 1,191 1,058 1,145 1,121 1,190 1,197 13,545 % Change 49.3%30.9%14.9%19.6%14.4%24.6%25.1%13.5%20.4%6.5%16.2%7.4%19.4% Visitors 2013 10,962 10,138 11,155 10,985 10,220 10,393 13,822 10,767 10,108 11,029 11,374 7,759 128,712 2014 10,104 10,147 12,573 11,083 9,413 12,290 13,327 11,492 10,922 12,212 10,649 9,698 133,910 % Change -7.8%0.1%12.7%0.9%-7.9%18.3%-3.6%6.7%8.1%10.7%-6.4%25.0%4.0% Reference Count 2013 1,658 1,272 1,636 1,657 1,651 1,367 1,357 1,476 1,580 1,770 1,277 1,361 18,062 2014 1,542 1,492 1,781 1,412 1,160 1,194 1,418 1,446 1,486 1,561 1,380 1,234 17,106 % Change -7.0%17.3%8.9%-14.8%-29.7%-12.7%4.5%-2.0%-5.9%-11.8%8.1%-9.3%-5.3% Meeting Room Use 2013 108 125 122 125 103 81 100 52 72 116 98 84 1,186 2014 88 95 104 91 76 73 102 58 92 123 100 77 1,079 % Change -18.5%-24.0%-14.8%-27.2%-26.2%-9.9%2.0%11.5%27.8%6.0%2.0%-8.3%-9.0% Monthly Statistics for Muskego Public Library 2014 MON TUES WED THUR FRI SAT 2 3 AARP 9am Lapsitters 9:30am & 10:30am Filmmaker Vito Valenti 7pm 4 Baby and Me 9:30am Play Art 4pm 5 Rhythm & Moves 9:30am & 10:30am 6 Friends 1st Friday Coffee 9:30am 7 9 Friends of the Library Board Meeting 10am 10 AARP 9am Lapsitters 9:30am & 10:30am Chain Reaction Crochet Group 6pm 11 Baby and Me 9:30am Recycling Basics with Waukesha County Parks and Land Use 7pm Play Art 4pm 12 Rhythm & Moves 9:30am & 10:30am Teen Advisory Board 6:30pm 13 14 Lego Club 1pm 16 17 AARP 9am Lapsitters 9:30am & 10:30am Library Board Meeting 5pm 18 Baby and Me 9:30am Play Art 4pm YA Book Club 6:30pm 19 Rhythm & Moves 9:30am & 10:30am Between the Covers Book Club 1pm DIY Fortune Cookie 6:30pm 20 21 23 24 AARP 9am Lapsitters 9:30am & 10:30am Twisted Fairy Tales Book Club 6:30pm Chain Reaction Crochet Group 6pm 25 Baby and Me 9:30am Play Art 4pm Retirement Classroom 6pm 26 Rhythm & Moves 9:30am & 10:30am Presidents Book Club 2pm 27 28 WWW.CITYOFMUSKEGO.ORG/LIBRARY S73W16663 JANESVILLE ROAD 262-971-2100 Library Hours: Monday - Thursday 9am - 9pm Friday - Saturday 9am - 5pm Sunday Closed Filmmaker Vito Valenti Tuesday, February 3, 7pm Local film artist Vito Valenti will be showing his short film “Rediscovering Ginny,” which was an official selection at the 2014 Milwaukee Film Festival. Discussion to follow. Plot: Marco has been enamored of Ginny since grade school, but was never able to get close to her. Now, years later when they are both in their 20's, he has a chance to re -connect with her. Will he be able to deal with what he finds? Recycling Basics with Waukesha County Parks and Land Use Wednesday, February 11, 7pm Have you had questions about recycling, or wondered about the recycling changes going on in Waukesha County? Do you know what items should not be put in your bin, regardless of where you live? Join Waukesha County recycling staff for a review and bring your questions. Find out how single sort recycling facilities work and what happens to materials when they leave the facility. Chain Reaction Crochet Group Tuesdays, February 10 & 24, 6pm - 7pm Ages 12 and Up This new group is for beginner and experienced crocheters and knitters. Join us for conversation, refreshments, and crafting. Many of the projects made throughout the year will be sent to various charities. You are welcome to bring a project you are currently working on too. We would appreciate donations of crafting supplies – yarn (with paper wrap if possible), crochet hooks, scissors, yarn and needles. Getting to Know Medicare Wednesday, February 25, 6pm The Retirement Classroom is a leading educator of topics relevant to today’s retiree. They bring top professionals in the retirement market to provide the community with non-biased education. The Retirement Classroom will be offering eight classes at the Library over the course of the year, the first class is “Getting to Know Medicare.” Free Tax Help! Tuesdays, February 3 - April 7, 9am-2pm Representatives from AARP Tax -Aide will be back offering free tax preparation at the Library on Tuesday mornings from Feb. 3 – April 7. Registration is required. Please stop by the Reference Desk or call 262 -971-2100. Presidents Book Club Thursday, February 26, 2pm February’s book is Ron Chernow’s Washington: a Life. Plot: A portrait of the father of our nation and the first president of the United States. Based on massive research, Chernow shatters forever the stereotype of George Washington as a stolid, unemotional figure and brings to vivid life a dashing, passionate man of fiery opinions and many moods. To register and request the book, please stop by the Reference Desk or call 262-971-2100. Between the Covers Book Group Thursday, February 19, 1pm February’s book is John Steinbeck’s East of Eden. Plot: Set in the rich farmland of California's Salinas Valley, this novel follows the intertwined destinies of two families: the Trasks and the Hamiltons, whose generations helplessly reenact the fall of Adam and Eve and the poisonous rivalry of Cain and Abel. All are welcome! Books are available for checkout at the circulation desk. Teen Advisory Board Thursday, February 12, 6:30pm - 7:30pm Grades 7 - 12 What is the Teen Advisory Board? A volunteer group of teens who provide teen perspective on the services and materials the library offers. They help, plan, organize and attend programs, volunteer at library events, recommend materials, and help decorate the library. Anyone in grades 7-12, who is able to regularly attend meetings can join. If interested, stop by the teen area to fill out an application. Literary Lovers Contest February 1 - 28, Grades 6 - 12 Famous romantic couples can be found in many teen novels! Stop by the young adult area and match these popular characters with their significant others! Entries with the highest score will be entered in a prize drawing. DIY Fortune Cookies Thursday, February 19, 6:30pm - 7:30pm Grades 6 - 12 In recognition of Chinese New Year, come to the library and create your own decorative cookies and write the fortunes they will hold! Registration is required. TEEN BOOK CLUBS Grades 7 - 12 Register and collect your copy at the Reference Desk! Young Adult Book Club, Wednesday February 18, 6:30 - 7:30pm Forgotten by Cat Patrick London forgets everything each night and must use notes to struggle through the day, but she "remembers" future events and as her "flashforwards" become more disturbing she realizes she must learn more about the past. Twisted Fairy Tales Book Club Monday, February 23, 6:30 - 7:30pm Book of a Thousand Days by Shannon Hale Dashti, sworn to obey her mistress, the Lady Saren, shares Saren's years of punishment locked in a tower, then brings her safely to the lands of her true love, where both must hide who they are as they work as kitchen maids. 1st Friday Coffee Friday, February 2, 9:30am - 11:30am Join the Friends of the Library on the first Friday every month for coffee and conversation. All are welcome! Library programs are funded in part by the Friends of the Library. Help support the library and become a member today. 1000 Books Before Kindergarten Birth - 4 Years This free program encourages you to read 1000 books with your child before he or she enters kindergarten. One of the best ways to encourage learning is to spend time sharing books every day. Register at the reference desk. Play Art Wednesdays, February 4 - April 8 4pm-5pm, Ages 5 - 12 Bring your creativity and join Ms. Christi for some experimental arts and crafts. Registration is required! Beginning the first week of February, the Library will offer a 10 -week series featuring a variety of programs for children ages birth through 12 years old. Space is limited and some programs require registration. Please see the Library Reference Desk for more information and to sign up. As always, children under the age of 6 must be accompanied by an adult. Lego Club Saturday, February 14, 1pm - 2pm, Ages 5 - 12 Join us at this monthly meeting to play with Legos, build a challenge, and make some new friends! Space and Legos are limited. Registration is not required! Lapsitters Tuesdays, February 3 - April 7 9:30am - 10:05am or 10:30am - 11:05am Ages 2 - 4 (with an adult) Join Ms. Marie and Rufus for Story time! Enjoy finger plays, music, and movement. Registration is required! Baby And Me Wednesdays, February 4 - April 8 9:30am - 10:15am Ages 6 months - 2 years Lots of fun for babies and their caregivers. A brief introduction with books, finger plays, and songs followed by an informal playtime. Registration is not required! Rhythm & Moves Thursdays, February 5 - April 9 9:30am - 10:15am or 10:30am - 11:15am Ages 1 - 5 Get up off that chair and dance! Enjoy all types of music. Join in singing some familiar songs, keeping the beat with rhythm sticks, dancing, and movement! Registration is required! S73 W16663 Janesville Road Muskego, WI 53150 (262) 971-2100 www.cityofmuskego.org/library TO: LIBRARY BOARD FROM: PETE LOEFFEL, LIBRARY DIRECTOR SUBJECT: FINES AND CHARGES POLICY UPDATE DATE: JANUARY 14, 2015 CC: Attached is a proposed revised Fines and Charges policy, with a few additions listed in red. The updates include:  The Library added video games this past year, and has been added to the list of items that have overdue fines of $1.00 per day.  The following sentence is added to the overdue fines section: No overdue fines will be assessed on children’s materials checked out on cards belonging to patrons under the age of eighteen (18). This sentence was inadvertently left out of the policy when it was originally drafted two years ago, and reflects how the Library handles overdue children’s items on cards belonging to children.  The first sentence in the Replacement Costs section has been modified for clarification with the addition of “Patrons with long overdue” at the beginning.  The Library starting sending faxes for the public this past year, and the current rate has been listed. Muskego Public Library POLICY: Fines and Charges Approved by the Library Board: April 16, 2013 Page 1 of 1 Overdue Fines Fines are charged for items that are returned after their due date. Fines for DVDs , video games, and Interlibrary Loan materials are $1.00 per day that the library is open. Fines for books and all other material are $0.15 per day that the library is open, unless specifically noted otherwise. No overdue fines will be assessed on children’s materials checked out on cards belonging to patrons under the age of eighteen (18). The maximum overdue fine for any item returned in good condition is $10.00 or the replacement price, whichever is less. Replacement Costs Patrons with long overdue, damaged, or lost library materials will be charged the purchase price as the replacement cost. The Library does not accept replacement copies of lost or damaged materials. No refunds are given if lost materials are found after having been paid for; the materials are the property of the individual who paid for them. Replacement Library Card The replacement fee for a library card is $1.00. Minors need to have a parent or legal guardian present to get a replacement card. Denial of borrowing privileges Borrowing privileges will be denied when a user:  Has unpaid fines or charges of $20.00 or more  Has unreturned or damaged items of any value, for which they have been billed  Has moved and left no forwarding address Charges for printing The charge for photocopying and printing is $0.10 per page for B&W, and $.25 per page for color. Charges for faxing The charge for sending faxes is $1.00 per page. Managing the Library’s Money TE9-1 9 Managing the Library’s Money The library board has ultimate responsibility for all aspects of library financial management—from budgeting to spending to financial reporting. Your community will be much more willing to provide the resources necessary for high-quality library service when they know library finances are carefully controlled and monitored. The board controls and monitors library finances by: · Careful development and approval of the budget (see Trustee Essential #8: Developing the Library Budget). · Review and approval of all library expenditures. · Review and monitoring of monthly financial statements. · Development of policies for the handling of gifts and donations. · Accurate financial reporting. · Careful attention to financial audits. Approval of Library Expenditures Wisconsin Statutes give the library board exclusive control of the expenditure of all moneys collected, donated, or appropriated for the library fund. The board exercises this control through the approval of the budget, the establishment of financial policies, and the audit and approval of vouchers for all library expenditures. Basic library financial procedures are as follows: 1. The library board approves the annual budget and any budget adjustments necessary during the year. (See Trustee Essential #8: Developing the Library Budget.) 2. The library director is delegated authority to make purchases within the budget and according to board-approved purchasing policies. 3. The library director is responsible for preparing vouchers for all expenditures, a monthly list of all library expenditures, and a monthly financial statement. 4. At the monthly board meeting, the library board audits and approves payment of the expenditures, and reviews and approves the financial statement. 5. The board secretary, or other designee of the board, signs the vouchers and they are forwarded to the municipal clerk for payment. In This Trustee Essential · Responsibilities for library expenditures · Responsibilities for library financial health and financial reporting · Options for proper handling of gifts and donations TE9-2 Trustee Essentials: A Handbook for Wisconsin Public Library Trustees 6. Expenditures approved by the board for payment out of any library-held trust/gift fund accounts are made by the board treasurer or other designee of the board. It is recommended that board policy or bylaws require two signatures (one being the board treasurer or president) for any payment or withdrawal out of a library-held account. Financial Statements To facilitate the board’s monitoring of library finances, the director should present financial statements that the library board and the general public can understand. The library director should provide monthly financial reports that include: Last month and year-to-date expenditures for each line item Total income and expenditures last month and year-to-date Budget balances for each line item and the total budget To oversee the finances adequately, the board should study financial statements carefully, ask questions, and be sure that they understand any unexpected or unusual expenditures or budget developments. Gifts and Donations Library boards may deposit gift, bequest, devise, and endowment funds in a savings or checking account held by the library. However, all other library income, including fines and fees, must be deposited with the municipality. Wisconsin library law provides that library boards have exclusive control of all funds collected, donated, or appropriated for the library fund; however, library boards have the legal authority to maintain custody of only gift, bequest, devise, and endowment funds. Expenditures of funds held by the municipality for library purposes are made as approved by the library board, with actual disbursements made by the municipal treasurer. Wisconsin Statutes Section 43.58 (7) provides four alternatives for the handling of a gift, bequest, devise, or endowment provided to the library: 1. The library board may transfer the funds to the treasurer of the municipality or county that established the library. 2. The library board may deposit the funds with a public depository (a bank, credit union, or savings and loan in Wisconsin, or the Local Government Investment Pool). A library board resolution must designate one or more public depositories to be used for these funds. 3. The library board may entrust the funds to a financial secretary (a library board member elected annually by the library board to serve in this capacity), who may invest the funds as permitted under s. 66.0603 (1m) or 112.11 (4); or may delegate investment authority for the gift, bequest, devise, or endowment as permitted under s. 66.0603 (2) or 112.11 (5). A Managing the Library’s Money TE9-3 financial secretary must be bonded for at least the value of the funds or property held. The financial secretary must also make at least annual reports to the library board showing in detail the amount and investment of and income and disbursements from any funds held. This report must also be attached to the annual report provided to the municipality, the system, and to the Division for Libraries and Technology. 4. The library board may pay or transfer the donation, bequest, or endowment to a charitable organization described in section 501 (c)(3) of the Internal Revenue Code whose purpose is providing financial or material support to the public library or to a community foundation whose purpose is encouraging and assisting charitable activities and enterprises in a designated community in this state and having expertise in finance, fund development, and grant making. This may only occur if the library board and the charitable organization or the community foundation agree, in writing and at the time of the payment or transfer of the gift, bequest, or endowment, to each of the following: a. The charitable organization or the community foundation agrees to make disbursements from and of the gift, bequest, or endowment to the library board upon the written request of the library board. b. The library board retains control over the manner in which any disbursement is made. c. The library board's use of any disbursement made under 4 a. is consistent with the intent of the donor of the gift, bequest, or endowment and with the agreement between the library board and the charitable organization or community foundation. Examples of such organizations might include the library's Friends group or foundation. For any funds in library custody, it is important that a library adopt policies for financial practices and controls that meet municipal audit requirements. For example, library board policy should require two signatures for any payment or withdrawal out of a library-held account. Libraries holding substantial funds should have an investment policy approved by the library board. The League of Wisconsin Municipalities has some guidelines for development of an investment policy at tinyurl.com/55uszs. Annual Report The library board is responsible for approving the state-required annual report and providing a copy to the library system, the DLT, and to the governing municipality. The library director prepares this report, but it is the library board’s responsibility to ensure that the report is accurate and complete. It must show all library income by source and all expenditures in detail, as well as the status of all funds under library board control. Instructions and forms for the annual report are TE9-4 Trustee Essentials: A Handbook for Wisconsin Public Library Trustees Trustee Essentials: A Handbook for Wisconsin Public Library Trustees was prepared by the DLT with the assistance of the Trustee Handbook Revision Task Force. © 2002, 2012 Wisconsin Department of Public Instruction. Duplication and distribution for not- for-profit purposes are permitted with this copy- right notice. This pub- lication is also available online at pld.dpi.wi.gov/ pld_handbook. available at pld.dpi.wi.gov/pld_annrpt. A Sample Trust/Gift Fund Report is attached. Audit In most communities, public library financial records should be audited along with all other records maintained by the municipality or county that serves as the library’s fiscal agent. Funds controlled directly by the library board, such as gift funds or endowments, should be audited annually by the municipality, the county, or an outside auditor. If your municipality does not audit your library’s financial records, you may want to ask that they do so, or you may budget for an outside auditor to conduct an annual audit. Municipal and library audits are public records and must be publicly available. The library board should examine audit reports and carefully follow any audit recommendations. Discussion Questions 1. Why is careful control and monitoring of library expenditures important? 2. What should a library board member do if he/she doesn’t understand part of the financial statement or doesn’t know the purpose of a particular expenditure? 3. What can your library board do if your library has a large unexpected expenditure—for example, if the air conditioning unit fails and needs to be replaced immediately? Sources of Additional Information · Sample Trust/Gift Fund Report (attached) · Your library system staff (See Trustee Tool B: Library System Map and Contact Information.) · Division for Libraries and Technology staff (See Trustee Tool C: Division for Libraries and Technology Contact Information.)