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Donations may be accounted for in the Donations Special Revenue Fund or other fund as appropriate. The fund will be structured in such a way as to be able to track donation receipts and disbursements by department. Donations may be accounted for in a trust fund in accordance with GAAP.

At the direction of the Governing Board the principal of designated Trust Funds will be maintained in an amount equivalent to the amount at the year of donation (i. , inflation will be considered and the principal increased annually to counteract the effects of inflation). above, a portion of the earnings of the trust will be retained in the trust each year. This amount will be equal to the inflation rate for the prior year (example: Fiscal Year 2009 use Fiscal Year 2008 rate).

No member of the Library staff shall, in his or her official capacity, give appraisals for the purpose of establishing the tax deductible value of gifts or purchases offered to the Library. Internal Revenue Service prohibits appraisals from a recipient institution that is directly generic allegra dosage involved in the transaction.   1 Non-conforming means securities not listed in Chapter 218. Approved by Board of Trustees:  8/19/09 Approved by Governing Board:  10/22/09 Financial Policies -A +A  ALACHUA COUNTY LIBRARY DISTRICT POLICY STATEMENT    Approved by: Governing Board 09/10/08  The following policies establish the framework for the Library District’s overall financial planning and management. These policies show the citizens, credit rating industry and prospective allegra d is used for investors (bond buyers) the Library District’s commitment to sound financial management and fiscal integrity. These policies also improve the District’s fiscal stability by helping Library District officials plan fiscal strategy in a consistent manner. Adherence to adopted financial policies promotes sound financial allegra d is used for management. General Financial Goals General financial goals are:  To maintain the financial viability of the Library District in order to ensure adequate levels of Library services. To maintain financial flexibility in order to continually adapt to local and regional economic and demographic changes. Regulations Operating Budget Policy The Library District will establish and maintain practices for the administration allegra d is used for and amendment of the annual budget. Budget Requests The Library District shall establish an annual budget process to: 1. Develop a proposed and planned budget to include personal services, operating, capital allegra d is used for outlay, and non-operating categories. All Library allegra d is used for Divisions shall submit an annual budget request in the manner and form prescribed by the allegra d is used for Library Director or his designee. Budget Amendments Budgetary levels of authority are as follows: 1. Transfers requested within a major expenditure category, between major expenditure categories, and/or between divisions within allegra d is used for the same department, or between activity codes within the same department require approval by the allegra d is used for Library Director or his designee. The Library Director will provide the Library Governing allegra d is used for Board with aapproved within this policy. Amendments between Library departments or from the Reserve for Contingency require Library Governing Board approval, except for all capital project funds with multiple departments/divisions which require approval from the Library Director or designee. Establishing a budget for revenues that were not anticipated during the annual budget process requires that the Library Governing Board adopt a resolution to recognize the revenue, appropriate the revenue, and establish a new fund if appropriate. Upon completion of the prior fiscal year’s allegra d is used for Comprehensive Annual Financial Report, the operating budget may be adjusted to reflect actual beginning fund balances if deemed necessary by the Library Director. Audited fund balances that are less than the budgeted amount will be adjusted during the year to prevent spending of resources not available. quarterly report of all budget transfers in excess of $50,000 that are   Appropriation Policy Budget appropriations will be made as follows: 1. Appropriations will be made at the major expenditure category: personal services, operating expense, capital allegra d is for used outlay, debt service, grants and aids, nonoperating expenses, and miscellaneous revenues and expenditures. The Administrative Services Division will estimate revenues as early as possible in the budget process in order to provide expenditure guidelines. The Library Governing Board will establish the District’s budget priorities based upon the revenue estimates and expenditure guidelines. The budget shall be balanced; the total estimated receipts (including balances brought forward) shall equal the total appropriations and reserves in accordance with Chapters 129 and 200 F. In general, current operating revenue should be sufficient to support current operating allegra effectiveness expenditures, with adjustments made to budgeted fund balance or appropriations if necessary. “Earmarking” of available revenues that would unnecessarily restrict the full range of potential uses of such revenues will be avoided.