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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 Library District’s budget will be amended at such time as the Library Governing Board authorizes the use of contingency reserves. All requests for the use of any reserve for contingency 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 Operating Funds 1. The Library District will maintain an annual unappropriated or cash carry forward fund balance that is equal to at least 60 days of operating expenditures. The unappropriated cash carry forward will be at a level sufficient to maintain adequate cash flow during the beginning of each fiscal year in order to eliminate the need for short-term borrowing. The unappropriated fund balance shall be separate 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 and expenditure forecasts will be prepared to examine the Library District’s tiffin allegro bus 36 qsp ability to absorb operating costs due to changes in the economy, service demands, and capital improvements. The forecast will encompass five tiffin allegro bus 36 qsp years and will be updated annually. The tiffin allegro bus 36 qsp 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 tiffin allegro bus 36 qsp public accounting firm, as required by Florida Statute. The results of the audit will be reported to tiffin allegro bus 36 qsp the Library Governing Board and the audit opinion included in the Library District’s Comprehensive Annual Financial Report (CAFR). The tiffin allegro bus 36 qsp 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 tiffin allegro bus 36 qsp 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 tiffin allegro bus 36 qsp and Library District policies.

Parents, guardians or designated caregivers who wish to limit or restrict the access of their own children should personally oversee allegra hicks daughters their children’s use of the tiffin allegro bus 36 qsp internet allegra entertainment & events 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, Library policies and procedures, and the terms of applicable contracts tiffin allegro bus 36 qsp including software licenses while using Library computer resources. Materials obtained or copied from the internet may be subject to laws which govern the making of reproductions of copyrighted works.   Any tiffin allegro bus 36 qsp responsibility for the consequences of copyright infringement lies with the user. Users who engage in electronic communications with persons in 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 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.