The board will monitor the plan's progress. Plans are not set in stone. While mission statements are not apt to be changed for a long time, goals, objectives, and action statements are likely to be altered in the review process. Budgeting Effective library planning includes budgeting. The budget reflects the priorities of the overall library plan and identifies how resources are allocated throughout the library.
Boards work with the director in developing the budget.
Usually the director proposes a draft budget and presents it to the board for approval. The board then reviews the draft budget and adopts it for implementation. Budgets must be written in conformity with Michigan law. A proper budget must be adopted by the board before the beginning of the fiscal year. Keeping in mind that trustees are legally responsible for all expenditures of library funds, board members must have a thorough understanding of the budget.