FY 2022 LIBRARY DISTRICT BUDGET GUIDELINES AND PRIORITIES FINAL DRAFT.PDF

MARICOPA COUNTY LIBRARY DISTRICT
FY 2022 Budget Guidelines and Priorities
For Consideration by the Board of Directors on January 13, 2021
The purpose of these guidelines and priorities is to provide direction from the Board
of Directors to the County Manager, the Budget Office and Library District so that
they can develop a sustainable, structurally-balanced budget over the entire
economic cycle that achieves, within available resources, the District’s mission and
strategic goals as set forth in the Maricopa County Library District Strategic Plan.
Property Taxes
It is anticipated the secondary property tax rate will remain unchanged for FY 2022.
Employee Compensation
Human Resources is directed to develop a targeted employee compensation
strategy which may include pay for performance, highlights an approach focused
on retention and service delivery, and is contingent on an evaluation of economic
conditions and funding challenges, including additional burdens or cost shifts from
the State of Arizona.
Budget Requests
1) Base budget requests will be prepared within baseline amounts equal to their
current budgets plus Board of Director authorized adjustments. The Budget
Office is directed to adjust baseline budgets for the following:
a) The annualized impact of FY 2021 budget issues or mid-year adjustments.
b) The annualized impact of other items (including intergovernmental
agreements) that were approved by the Board of Directors, so long as the
impact was disclosed at the time of Board approval.
c) Other technical adjustments as required.
2) Budgeted revenue in any fund may exceed baseline amounts if justified by
projections.
3) The Library District should submit their base expenditure budget requests
within their baseline budgets, except as noted below:
a) Budget requests may exceed baselines, provided revenue projections are
sufficient to retain structural balance.
b) If the current revenue baseline cannot be met, the Library District must
reduce both base expenditures and revenue by an amount sufficient to
restore structural balance.
4) All budget submissions will be analyzed by the Budget Office for potential
efficiencies.
Fund Balances

FY 2022 Maricopa County Library District Budget Guidelines and Priorities
Page 2 of 2
Requests to use Special Revenue fund balances should be limited to either
building reserves or one-time, non-recurring expenditures and should not be used
to offset an operating deficit. Any use of fund balances and other non-recurring
sources to support an operating budget deficit must be specifically approved by
the Board of Directors.
Capital Improvement Program
The Budget Office is directed to work with the Library District to develop an updated
Capital Improvement Program budget for FY 2022 which aligns with the Library
District’s Strategic Business Plan.