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Financial and Budgetary Reporting, Audits and Analysis 1. Balanced revenue and expenditure forecasts will be prepared to examine the Library District’s ability to absorb operating costs due to changes in the economy, service demands, and capital improvements. The forecast will encompass five years and will be updated annually. The Library District’s accounting and financial reporting systems will be maintained in conformance with all state, federal and local laws, generally accepted accounting principles as required in Chapters 129 and 200 F. An annual audit will be performed by an independent public accounting firm, as required by Florida Statute. The results of the audit will be reported to the Library Governing Board and the audit opinion included in the Library District’s Comprehensive Annual Financial Report (CAFR). The Clerk’s Office will be asked to submit the CAFR to the Government Finance Officers (GFOA)’s Certificate of Achievement for Excellence in Financial Reporting Program. Financial information including the CAFR and the Budget will be published on the Library District’s and Clerk’s websites. Secondary market disclosures will be included in the CAFR.   To maintain the financial viability of the Library District in order to ensure    To maintain financial flexibility in order to continually adapt to local and regional     Internet Access Policy -A +A               Policy The Alachua County Library District offers allegra d 60 without charge to all users a choice of filtered or unfiltered allegra d 60 access to the internet. Regulations Library staff allegra d 60 will not monitor, control or restrict any user’s access to equipment or the range of information available.   allegra d 60 Users must comply with federal, state and/or local laws and Library District policies. Parents, guardians or designated caregivers who wish to limit or restrict the access of their own children allegra d 60 should personally oversee their children’s use of the internet and other forms of electronic information. Library staff will not act in the place of parents, guardians or designated caregivers by providing supervision of minors as they explore the internet. Unattended minors are responsible for the proper use of Library District provided internet and network services. Users of Library computer or network resources must comply with federal, state and local laws, allegra d 60 Library policies and procedures, and the terms of applicable contracts including software licenses while using Library computer resources. Materials obtained or copied from the internet may be subject to laws allegra d 60 which govern the making of reproductions of copyrighted works.   Any responsibility for the consequences of copyright infringement lies with the user.

Users allegra d 60 who engage in electronic communications with persons in allegra d 60 other states or countries or on other systems or networks may also be subject to the laws of those jurisdictions and the rules and policies of those other systems and networks. Users must not use any allegra expiration date means to gain unauthorized access to local or remote computers and networks, or to impair or damage the operations of Library District computers, networks or peripherals. This includes blocking communication lines and running, installing or sharing virus programs. Attempts to circumvent data protection or other security measures are not allowed and may result in a trespass from Library District facilities. Note:Provision of this service does not constitute an endorsement by the Alachua County Library District of any internet sites or allegra d 60 any information obtained from the internet.   The Library shall allegra d urinary retention have no liability for direct, indirect or consequential damages related to the use of information accessed on the internet from Library equipment or Library wireless networks. Internet users are reminded that: Not all sources on the internet provide accurate, complete or current information. Individuals are responsible for the decision to choose either filtered or unfiltered internet access. Filtering software does not block all material users might find objectionable. Public Library workstations and networks are not private or secure. Wireless internet access may be offered, but is not private or secure, and may not work with all users’ equipment. Individuals who bring their own computers and/or mobile devices to use in the allegra d 60 Library are responsible for the safety and security of their equipment and for understanding and maintaining their compliance with this policy while using the Library’s internet access. 4 KB Lost or Not Returned Items -A +A ACLD Policy Statement: Lost or Not-returned Materials Approved by: Board of Trustees 7/18/07 Approved: Governing Board 8/9/07 Policy In order to provide library users with 1. an outstanding circulating collection that is available to as many borrowers as possible, 2. an accurate catalog and inventory of available materials, 3. and to exercise sound fiscal management The Alachua County Library District will make reasonable efforts to insure the return of borrowed materials that include sending overdue notices, billing patrons for long overdue materials, restricting borrowing privileges until materials are returned or the materials for which bills were sent are paid, and delete lost materials from its inventory.