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Financial management in a public library is an important issue for library administrators, staff and trustees. In order to help public libraries manage fiscal issues, the Library of Michigan has developed the Public Library Financial Management Guide, 2nd edition.
The guide covers basic accounting, revenues, expenditures, budgeting, financial reporting, library formation and governance, audits, grants management, internal controls and state compliance. It includes sample budgets, reports and policies as well.
In addition to the guide, written by Yeo & Yeo, there is also a series of short webinars on topics that libraries often have questions about. The webinars give a brief overview of each topic.
Updated 09/21/2026.
This project was made possible in part by the Institute of Museum and Library Services.