Following controversy during budget season last year over C.H. Booth Library’s fund balance, which led to the Legislative Council cutting the library budget by $100,000 for the 2023-24 fiscal year, the library recently gave a presentation showing that it is no longer holding a large fund balance.

At the October 18 Legislative Council meeting, David Schill and Don Studley of the C.H. Booth Library Board of Trustees made a presentation showing how the $523,882 fund balance was spent down.

Of the amount, $147,907 was designated to cover the 2023-24 budget deficit after it received not only the $100,000 but was also denied a $40,000 budget increase earlier in the budget season process. Additionally, $200,000 is earmarked for capital improvements; $169,593, equal to roughly ten percent of the operating budget, is designated as an operating reserve; and there is $6,382 left in undesignated surplus.

The decision to cover the budget deficit came because the library did not want to cut staff or services.

“We had funds and you expected us to use them, so we used them,” Studley said. “The fund balance will be gone by the end of the year. The corollary is, next year, we are going to need some money.”

Studley was referring to a potential spending cliff if the library is to maintain the same level of service next year. The library was approved for $1,407,621 in the 2022-23 budget, and was cut to $1,307,621 in the 2023-24 budget.

The library used $147,907 of its fund balance to supplement that and keep salaried positions and services. This means that the library will need a $147,907 increase in next year’s budget to maintain that level of spending. It will not be able to use fund balance again to cover the gap.

Schill and Studley presented a summary of building projects the library was going to potentially use the fund balance for; all are smaller amounts that are not required to be put on the Capital Improvement Plan. The floor for inclusion on the CIP is $200,000. The items were listed by priority and if costs are higher than expected, some projects will be shelved for later to stay within budget.

The projects include fixing ceiling panels, $6,000; fixing vents and water damaged ceiling, $2,000; front entrance stair tread, $1,600; painting the stairwell, hallway, and entryway, $8,000; library signs/directory/emergency signs, $52,000; outdoor sign, $16,000; resurface the stairwell stairs, $10,000; repair and replace floor in the children’s storytime room, $4,000; replace carpeting in miscellaneous locations, $20,000; and replace tile floor in the restrooms, $8,000.

Also, increasing lighting on level three, $25,000; increasing lighting for Hawley/museum area, $2,000; update miscellaneous lighting, $2,000; replace book cabinets in the children’s storytime room, $8,000; replace sink/countertop and cabinets in the children’s storytime room, $10,000; update bathrooms, $7,000; and new cabinets in the break room, $3,000.

Studley said they hope to complete the work by January 2024.

Additionally, the library is looking forward to a large HVAC project that will need to be placed on the Capital Improvement Plan.

Legislative Councilman Ryan Knapp, who spearheaded efforts to cut the library budget in an effort to get them to spend down the fund balance at the council level, said he “appreciated the conversations coming out of the budget lead to this.”

“This seems a good use,” said Knapp. “In my time I’ve seen a spectrum of presentations. This was well done and the budget will be well served.”

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Associate Editor Jim Taylor can be reached at jim@thebee.com.