Funding, Budgeting, Investment, Auditing

Articles
  • Municipal Budget in The Kansas Public Library Handbook by Roy Bird, State Library of Kansas, 1998.

  • Investment of funds in The Kansas Public Library Handbook by Roy Bird, State Library of Kansas, 1998.

  • Public Moneys - Investment in The Kansas Public Library Handbook by Roy Bird, State Library of Kansas, 1998.

  • Audit in The Kansas Public Library Handbook by Roy Bird, State Library of Kansas, 1988.

  • Capital Improvement Fund in The Kansas Public Library Handbook by Roy Bird, State Library of Kansas, 1998.
Attorney General Opinions
  • Who determines how much money is raised for the library, the library board or the city? Attorney General Opinion 82-193, 99-27

  • Who determines how much money is raised for a county library, the library board or the county commissioners? Attorney General Opinion 1964 (3)

  • Can the governing body of a municipality eliminate the library fund levy for a library that has been established under the procedures specified in K.S.A., Chapter 12? Attorney General Opinion 97-35

  • Can city, county, township, district or regional public library boards invest tax funds not immediately required for the purposes for which the tax was collected? Attorney General Opinion 1960(2), 62-57, 73-387
    • [NOTE: The AGOs above were written in 1960, 1962 and 1973. K.S.A. 12-1225 was amended in 1953, 1965 and 1984. K.S.A. 12-1225 (h) now says, "... the board shall have the power to hold, invest or reinvest the gift and any dividends, interest, rent or income derived from the gift in the manner the board deems will best serve the interests of the library ...."]
  • Do contracts for library services enlarge the "district" used for calculating state Grants-in-Aid to libraries? Attorney General Opinion 74-338

  • Can the governing body of a municipality eliminate the library fund levy for a library that has been established under the procedures specified in K.S.A., Chapter 12? Attorney General Opinion 1997-035

  • Can library boards of directors levy a tax to support an employee benefit fund? Attorney General Opinion 82-136

  • Can a taxing authority refuse to levy a tax for an established employee benefit fund? Attorney General Opinion 89-50

  • Are libraries subject to the cash basis law? Attorney General Opinion 93-45
    • (NOTE: AGO 93-45 above was written in 1993. In 1994, L. 1994, ch. 117, § 1 redefined "Municipality" to "means any county, township, city, municipal university, school district, community college, drainage district and any other taxing district or political subdivision of the state which is supported with tax funds." According to Marc Galbraith, State Library of Kansas, the Attorney General's office says that because of this change cash basis law and budget law now applies to libraries.)
  • Can library funds be given to the library's friends group for helping promote the library? Attorney General Opinion 77-210

  • Can funds of a county library levy be given to a city library in that same county but is not a member of the county library? Attorney General Opinion 73-359

  • Can a city or county hold a non-binding "advisory" election related to establishing home rule? Attorney General Opinion 83-177

  • Can the governing body of a municipality eliminate the library fund levy for a library that has been established under the procedures specified in K.S.A., Chapter 12? Attorney General Opinion 97-35

  • Can county commissioners levy a tax to pay a costs of delivering contracted library services to a portion of their county? Attorney General Opinion 1964 (2)

  • Can a county board of commissioners divert library tax levy funds to the general fund for the purpose of having the library pay for administrative service charges? Attorney General Opinion 92-47

  • In a township, who should contract for library services the township library board or the governing body of the township? Attorney General Opinion 1968 (2)

  • Can townships that voluntarily levy at least one-forth a mill for library service be excluded from a regional library tax? Attorney General Opinion 1966

  • Must K.A.R. 54-1-17, requiring a local levy of 1/4 mills for two years before a public library can leave a regional system of cooperating libraries, be followed? Attorney General Opinion 93-123

  • Townships donating money to library districts. Attorney General Opinion 82-180

  • Can urban counties use home rule to issue general obligation bonds? Attorney General's opinion 88-92

  • Can municipalities use a tax levy for library services for other purposes? Attorney General Opinion 1970 (2)

  • Can tax levies collected for a library was incorrectly established be used for that library? Attorney General Opinion 77-22

  • Can a county board of commissioner's resolution authorize the diversion of library tax levy funds to the county general fund to charge the library for "administrative services?" Attorney General Opinion 92-47

  • Is a city, township or county public library a "taxing subdivision" for the purposes of the tax lid law? Attorney General Opinion 87-167
    • (NOTE: The tax lid law, K.S.A. 79-5021 to 79-5036, inclusive, discussed in the above opinion were repealed July 1, 1999. Nevertheless, this opinion may remain useful for defining "taxing subdivision.")
  • What limitations do the tax lid put of budgets adopted by a library board? Attorney General Opinion 1972 (5)
    • (NOTE: K.S.A. 79-4401 and 79-4412 discussed in the above opinion were repealed April 30, 1973. K.S.A. 79-1952 was repealed July 1, 1999. Nevertheless, the fifth paragraph does reinforce K.S.A. 12-1220 "that the city government body must levy a tax to fund the budget prepared by the library board." )
  • What limitations do the tax lid put on budgets for regional libraries? Attorney General Opinion 77-14
    • (NOTE: The tax lid law, K.S.A. 79-1947, discussed in the above opinion was repealed July 1, 1999.)

 

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