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Donations may be accepted if the restrictions for their use are limited to: Lawful District purposes in accordance with adopted District purchasing policies, and the special act that governs the District, and General Law governing Special Districts. Ability to sell or convert real property to cash or other purposes. Once accepted by the District, all gifts become the sole property of the Alachua County Library District and may not be subject to restrictions or limitations other than those required by the law or the District's Governing Board. Donations of non-conforming1 marketable securities will be converted to conforming securities within a reasonable period of time. Non-conforming securities that constitute a Trust Fund (see 11-13) may be maintained by the District. Donations may be rejected at the discretion of the District's Governing Board. 00 or less: The Library Director is authorized to accept on behalf of the Library District Board of Governors. Budget amendments increasing the budget of the donations fund will, as necessary, be presented to the Governing Board. The District will acknowledge receipt of allegra package insert pdf the gift or donation, but will not verify the monetary value of the gift. 00: Information about the donation will be presented to the Board of Governors. Acceptance, allegra package insert pdf recognition, or allegra for hives rejection of the donation will be acted upon by the Board of Governors. Budget amendments increasing the budget of the donations fund will, as necessary, be presented to allegra package insert pdf the Governing Board. The District allegra package insert pdf will acknowledge receipt of the gift or donation, but will not verify the monetary value of the gift. 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 allegra package insert pdf 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 allegra package insert pdf 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 allegra package insert pdf the tax deductible value of gifts or purchases offered to the Library.

Internal Revenue allegra package insert pdf Service prohibits appraisals from a recipient institution that is directly involved in the transaction.   1 Non-conforming means securities not allegra package insert pdf 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 investors (bond buyers) the Library District’s commitment to sound financial management and fiscal integrity. These policies also improve the District’s allegra package insert pdf fiscal stability by helping Library District officials plan fiscal strategy in a consistent manner.

Adherence to adopted financial policies promotes sound financial 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 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 outlay, and allegra package insert pdf non-operating categories. All Library Divisions shall submit an annual budget request in the manner and form prescribed by the Library Director or his designee. Budget Amendments Budgetary levels of authority are as follows: 1.



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