Story · Library Trustees
Library budget and BOS review
Paul Memorial Library has an estimated $8,950 salary shortfall for 2026. The Board raised concerns about weak budget tracking and late discovery of the gap. The library said it had trouble receiving and reviewing financial reports. Staff hours would stay the same. Some programs would move to every other week, and other operating costs might be cut. The library said it would start using QuickBooks, write a detailed FY2027 budget, track salary and operating costs, and set up steps to prevent future shortfalls.
How it happened
Jan 6 · AgendaFirst mention
The Select Board will discuss how to assign money the library did not spend in 2025. This is listed as a correspondence and discussion item.
Mar 23 · Minutes
Trustees went over open items and the process for proper accounting, including utilities (which covers the HVAC project) and supplies. Staff are to go over staff hours again. Trustees asked why the library has a separate donation account and noted it could be merged into the general fund. The notes say to move $2,500 from the donation account to the general fund.
Mar 23 · Minutes
Trustees plan to create a full line-item budget (every cost listed on its own line) and present it in April.
Apr 20 · Minutes
The trustees plan to build a full line-item budget (every expense listed on its own line) for the next fiscal year, to present in April. They plan to meet with the Board of Selectmen in May.
May 12 · Minutes
The treasurer's report listed the April balances: $12,441.53 in the general fund, $5,210.45 in the donation account and $411.93 in petty cash. The manifest (list of bills and deposits) showed $1,452.22 in expenses and $13,394.18 in income. The notes say a trustee will follow up again with the Board of Selectmen (BOS) on invoices for oil and electricity. The manifest was shared with the BOS on 3/24. The trustees want to get on a BOS meeting again to review the full line-item budget and the Trustees of the Trust (TOT) money. A meeting with the BOS is set for 5/19.
May 12 · Minutes
The notes say a trustee and the team were to go over staff hours and update the Google doc, marked complete. The notes also list moving $2,500 from the donation account to the general fund, marked "Complete?" with a note that a named member is to make the bank move. No vote is recorded.
May 12 · Minutes
The notes say the trustees are to create a full line-item budget to present. The notes say April, then list a meeting with the Board of Selectmen on May 19. No vote is recorded.
May 19 · Minutes
Two library trustees spoke with the Select Board about the library budget. One trustee showed spending since January on utilities, income and trust fund money. He said little has been spent on books so far this year. He suggested separate budget lines for electric, oil, water and sewer, and other utilities such as cleaning in the 2027 budget. He said the Friends of the Library give support that is not guaranteed, so the budget should show which costs are paid by trust funds, donations and town money. A trustee said the trustees are thinking about a community survey on library funding and services. They also plan to work with the Friends to finish a Memorandum of Understanding (MOU) and the budget presentation for the next fiscal year.
May 19 · Agenda
The Library Trustees are scheduled to talk with the board about the library's budget at 7:00 pm. This is a visitor item on the agenda.
Jun 8 · Minutes
The year is about halfway through. The trustees are to discuss how to spend the rest of the year. No decision is recorded.
Jun 8 · Minutes
The trustees presented the full budget plan to the Board of Selectmen (BOS) and reviewed the BOS meeting. The BOS agreed the full budget is to be involved in the budget. The trustees will work with town staff on solutions and bring them to the next meeting. They want monthly details from the town and want to know how accounting will work in the future.
Jul 13 · Minutes
The trustees gave the Board of Selectmen (BOS) the full budget plan for the next fiscal year. The BOS agreed the full budget is part of the budget. The trustees planned to ask the town's staff for solutions but did not get to it. They plan to do this at a special meeting in August on Aug. 17. A trustee got the monthly details from the town. The trustees also want to settle how accounting will work in the future, and noted this will feed into the MOU (memorandum of understanding, a written agreement).
Jul 13 · Minutes
Special budget meeting with BOS on Aug 17
Aug 17 · Minutes
The trustees gave the Board of Selectmen (BOS) the full budget plan for FY27. The notes say the BOS agreed that the full budget is involved. The trustees will work with a town staff member on solutions and bring them to the next meeting. A trustee already got monthly details from the town. The trustees also need to work out how accounting will run in the future, which the notes say belongs in the MOU.
Sep 22 · Minutes
The minutes list the Board of Selectmen (BOS) meeting on the 29th. Trustees listed questions for the New Hampshire Library Trustees Association (NHLTA) about the roles of the trustees and the BOS on the budget, and who has the final say.
Sep 22 · Minutes
The trustees presented the BOS with a full budget plan. The minutes say the BOS agreed the full budget is involved in the budget. The trustees plan to work with the town on solutions and bring them to the next meeting, but the town did not come. A trustee got monthly details from the town. Questions remain about how accounting will work in the future, which the trustees said the MOU (memorandum of understanding) can cover.
Oct 13 · MinutesDecided
Paul Memorial Library has an estimated $8,950 salary shortfall for 2026. The Board raised concerns about weak budget tracking and late discovery of the gap. The library said it had trouble receiving and reviewing financial reports. Staff hours would stay the same. Some programs would move to every other week, and other operating costs might be cut. The library said it would start using QuickBooks, write a detailed FY2027 budget, track salary and operating costs, and set up steps to prevent future shortfalls.
A motion by Mark Kasper, seconded by Cat Tarnowski, approved paying the $8,950 shortfall from available unspent line-item funds, after balances are confirmed and payroll taxes are processed. All were in favor and the motion carried.