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Any fund may receive a total loan of up to $50,000 with approval from the Library Director, Finance Director, and Clerk of the Courts. Any fund may receive a total loan in excess of $50,000 with the approval from the Library Governing Board. Contingency Reserves/Cash Carry Forward Balances Contingency reserves are established to provide for the following:     Funding for unexpected increases in the cost of providing existing levels of service;     Temporary and nonrecurring funding for unanticipated projects; Funding of a local match for public or private grants; allegra side effects generic Funding to off-set losses in revenue caused by actions of other governmental allegra side effects bodies and/or unanticipated economic downturns;     Funding to accommodate unanticipated program mandates from other governmental bodies;     Funding for emergencies, whether economic, natural disaster or act of war; Budgeted allegra side effects generic Reserve for Contingency 1. Reserve for contingency requests must be approved by the Library Governing Board. The Board will use the procedures and evaluation criteria set forth in this allegra side effects generic policy. Such requests will be evaluated to insure consistency with other Board policy; the urgency of the request; the scope of services to be provided; the short and long-term fiscal impact of the request; a review of alternative methods of funding or providing the services; a review for duplication of services with other agencies; a review of efforts to secure non-Library District funding; a discussion of why funding was not sought during the normal budget cycle; and a review of the impact of not funding or delaying funding to the next fiscal year. A reserve for contingency will be calculated and established by the Library Director or designee for each operating fund in an amount not greater than 10% of the total budget and in accordance with Chapter 129.     The reserve for contingency will be maintained at a level not less than 5% of the General Fund operating revenues. If the reserve for contingency falls below 50% of the minimum level, the reserves will be reestablished over a three fiscal year period. The reserve for contingency shall be separate from any cash carry forward fund balances. The allegra side effects generic Library District’s budget will be amended at such time as the Library Governing Board authorizes the allegra side effects generic use of contingency reserves. All requests for allegra side effects generic the use of any reserve for contingency allegra side effects generic shall be accompanied by information prepared by the Administrative Services Division showing the year-to-date activity of the reserve account as well as the current account balance and the net effect on the account balance.       Cash Reserve Carry Forwards – All allegra side effects generic Operating Funds 1. The Library District will maintain an annual unappropriated or cash carry forward fund allegra side effects generic balance that is equal to at least 60 days of operating generic effects allegra side expenditures. The unappropriated cash carry forward will be at a level sufficient to maintain adequate cash flow allegra side effects generic during the beginning of each fiscal year in allegra side effects generic order to eliminate the need for short-term allegra side effects generic borrowing. The unappropriated fund balance shall be separate allegra side effects generic from the reserve for contingency. The amount of cash carry forward to be budgeted shall be analyzed and determined during the annual budget process; the Library Director and the Director of Finance will jointly agree upon the carry forward balances. Financial and Budgetary Reporting, Audits and Analysis 1. Balanced revenue allegra side effects generic 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 allegra side effects generic 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 allegra side effects generic 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 without charge to all users a choice of filtered or unfiltered access to the internet. Regulations Library staff will not monitor, control or restrict any user’s access to equipment or the range of information available.   Users must comply with federal, state and/or local laws and Library District policies.