Librarian's Helper - Lewis & Clark Library System

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APPENDIX D: WHAT ILLINOIS TAX FUND CAN BE USED TO PAY WHAT EXPENSES?General Fund, this fund pays for everything not paid for by the other library tax funds.The legal citation is 75 ILCS 5/3-1 for municipal libraries and 75 ILCS 16/35-10 for districtlibraries.Examples include:Salaries—full and part timeRent/Mortgage paymentBook, video and other materialsElectric, Water, Heat/ACInternet accessComputers, printers, scanners, etcPrograms—children and adultFurnitureOffice suppliesBook suppliesPhotocopier and suppliesTelephone and fax linesThe maximum is .15% without voter approval. With voter approval, the rate can go to.60%.Audit Fund, this fund pays ONLY for the library’s annual audit expenses. Check with your lawyerand auditor to determine if bookkeeping software could also be considered under this fund.The legal citation is 65 ILCS 5/8-8-8 for both municipal libraries and district libraries.This tax is not subject to voter objection or recall. There is a legal maximum, but it israre for a library to reach that maximum amount.IMRF Fund, this fund pays ONLY for the library’s Illinois Municipal Retirement Funds expenses.The legal citation is 40 ILCS 5/7-171 for both municipal libraries and district libraries.Note: If a municipality is not part of IMRF, the municipal library may not join IMRF. When themunicipality joins IMRF, the library may also join IMRF.This tax is not subject to voter objection or recall. There is not a maximum amount forthis tax; you tax up to the level needed for the IMRF payment.Medicare/Social Security Fund, this fund pays ONLY for the library’s FICA expenses. The legalcitation is 40 ILCS 5/21-110 and 21-110.1 for both municipal libraries and district libraries.This tax is not subject to voter objection or recall. There is not a maximum amount forthis tax; you tax up to the level needed for the FICA payment.Building/Maintenance Fund, this fund is ONLY for the building and its upkeep. You can pay for1) the purchase of sites and buildings 2) for construction and equipment of buildings 3) for therental of buildings—for library purposes and 4) for the maintenance, repair and alterations oflibrary buildings and equipment. The taxpayers may petition this tax be put on the ballot for
their approval.The legal citation is 75 ILCS 5/3-1 for municipal libraries and 75 ILCS 16/35-10 for districtlibraries.Examples include:renting library space/storagepainting the buildingphotocopierscomputersroofing and tuck pointingprinters and scannerscomputer tables or workstationssidewalksshelving & bookendsMaintenance contracts and Cleaningcontract/serviceChairsgeneral carpentry/maintenancetools and suppliesVCR/TV/DVD (equipment)puppet stagedesk(s), tables & countersrugs or carpetvacuums, mopslawn mower or lawn caregarbage cans & bagsbrooms, rakesfans & heaterssnow removalhoses (yard and machinery)drapes, curtains, blindswall hangings/picturesbook drop purchasebook mobile expensesThis tax is subject to voter objection or recall.Tort and Immunity (Insurance) Fund, this fund pays for the building, liability and director’s andofficer’s liability’ insurances. It does not pay for health insurance costs. It can pay for certainlawsuit damages, such as personal injury, or discrimination. In some instances, in accordance withthe library’s Risk Management and Loss Control Plan, the tax can cover the cost of the library’s riskmanagement or self-insured expenses, for example safety expenses and safety officer costs.The legal citation is 745 ILCS 10/9-107 for both municipal libraries and district libraries. See also 75ILCS 5/4-14.Examples include:Director’s & Officer’s LiabilityWorkers’ CompensationUnemployment CompensationPortion of the custodian’s salary for theongoing correction of safety issuesPortion of the Safety Officer’s salary forthe ongoing oversight of safety issuesfire extinguishers and maintenancesnow shovels and saltsnow removal (as a safety issue)paper towels (health and cleaningissues)carpet/rug repairsanitizing soaps and cleansersbatteries for emergency lights and flashlights
Page 1: TheLibrarian’sHelperCompiled byCh
Page 4 and 5: Page4INTRODUCTIONThe Librarian’s
Page 6 and 7: Page6library card for purchase by a
Page 8 and 9: Page8THE LIBRARIANS’ RESPONSIBILI
Page 10: Page10includes steps to evacuate th
Page 13 and 14: Page13BOARD RESPONSIBILITIES AND CO
Page 15 and 16: Page15other staff OR 2) have purcha
Page 17 and 18: Page17• Expulsion : To exclude fr
Page 19 and 20: Page19Resolutions and OrdinancesLoc
Page 21 and 22: Page21and location. The agenda for
Page 23 and 24: Page23Presents the library’s budg
Page 25 and 26: Page25Personal Property Replacement
Page 27 and 28: Page27LAWS IMPACTING LIBRARIESThe l
Page 29 and 30: Page29PERSONNEL ISSUESIntroductionT
Page 31 and 32: Page31income tax payments, and insu
Page 33 and 34: Page33collection. Libraries are enc
Page 35 and 36: Page35GRANT INFORMATIONA variety of
Page 37 and 38: Page37APPENDIX A: MUNICIPAL LIBRARY
Page 39 and 40: Per Capita Grant Application due 15
Page 41 and 42: JuneThe Fiscal Year ends on the 30
Page 43: APPENDIX C: OATH OF OFFICEOath of O
Page 47 and 48: APPENDIX E: POLICY LIST FOR PUBLIC

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