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I am seeking information on how libaries and their parent municipalities are, or will be, dealing with the new audit requirements that will soon be required as a part of GASB 34.
For more information see:
GASB 34 will be implemented for fiscal years beginning after June 15, 2001 (for large entities), with a three-year phase-in of the standard for all government jurisidictions. Most observers are describing it as the most monumental change in government financial reporting in American history. The common wisdom is that failure to follow the guidelines set by the Government Accounting Standards Board will cost communities dearly when their bonds are rated.
Traditionally, state and local governmental agencies have used cash accounting methods to report infrastructure assets like roads, bridges, water and sewer facilities and, of course libraries. With cash accounting,the capital cost of an infrastructure investment appears in an agency’s annual financial report during the year in which the cost of construction is incurred. The value of existing physical assets do not appear on financial reports. -- Read More
Timmy writes \"I saw this one over on librarian.net. The USAToday Travel Guide has an intersting story on some of the best library reading rooms from around the country, written by Ginnie Cooper, a librarian.\"
Full StoryThey include Louisville Free Public Library, Denver Public Library, The Library of Congress, and others.
The British Royal Mint has issued a commemorative 50-pence coin celebrating public libraries. It\'s available in silver and gold, and of course you can order online from RoyalMint.com. At around $40 in the US, the silver commemorative could be a great thank-you gift to a dedicated volunteer or outgoing board member, or perhaps to your favorite LISNews.com correspondent. Read on for a brief history of public libraries in the UK... -- Read More
Ben Ostrowsky Writes:
I can go to my local library and take out a wide range of
nonfiction materials. But, when looking for information
on a specific
topic, the most useful books often reside at other
libraries, are checked
out or can\'t leave the building. Yet, if I search the
Internet at home, I
can usually find the information I need, instantly.
Well, maybe not all the information I need, or at least as
authoritative sources as I should have to be
well-informed. It turns out
the library has precious online resources that are
available only through
a library\'s Web site.
Ever Helpful R. Hadden Writes:\"
A new public library in Howard County is borrowing a page
from the corporate booksellers\' manual: Give the customers
convenience, comfy furniture and cappuccino.
\"Even those who hate mega-bookstores can see their formula is working. People flock to the stores, where they can linger for hours, catch a poetry reading, browse racks of magazines and newspapers and fill up on latte and scones.\"
Brian Smith writes \"A couple weeks ago, Laura Schlessinger, Ph.D., gave a speech on \"The Crisis of the American Family\" at the Claremont Institute. It looks like she mostly talked about herself and plugged her latest book, but she mentioned that \"libraries ignore their primary responsibility to protect and nurture our children.\"
CSPAN televised the speech on Aug. 19. Video is available at http://www.cspan.org/ \"
patron kept his place marked with a condom. Family
photos are a favorite, tucked inside books that often
weren\'t checked out from the High Point Library in the
\"It\'s wild,\" Akoje said. \"We get a whole lot of stuff back
What kind of stuff have you found
in the return, or left in a book? -- Read More
Another library is turning to a collection agency to get back some overdues. The Springfield-Greene County Library is trying a collection agency. The City Council is also considering a bill that toughens a city law by holding library-card holders legally responsible for materials checked out.
\"We’re out to get the chronic abusers who do not return our material, and there are chronic abusers,” library Executive Director Annie Busch said.
The library currently mails about 113 notices each week to those at least 55 days overdue, Busch said.\"
\"Brett Janecek, a 14-year-old freshman at Billings Central, envisions a teen center at the public library where he could “get away, relax and sit, and chill.”
And really, isn\'t it all about chillin\'? -- Read More
\"In the past quarter-century, public libraries have undergone significant changes...The moves have been popular: Two out of three Americans visited a public library in 1998.\" -- Read More