FY 2023 LIBRARY DISTRICT BUDGET GUIDELINES AND PRIORITIES FINAL DRAFT.PDF

MARICOPA COUNTY LIBRARY DISTRICT 
FY 2023 Budget Guidelines and Priorities 
For Consideration by the Board of Directors on January 12, 2022 
 
The purpose of these guidelines and priorities is to provide direction from the Board 
of Directors to the County Manager, the Office of Budget and Finance 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 be set at the truth-in-taxation 
rate for FY 2023. 
 
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 Office of 
Budget and Finance is directed to adjust baseline budgets for the following: 
a) The annualized impact of FY 2022 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 Office of Budget and Finance 
for potential efficiencies.

FY 2023 Maricopa County Library District Budget Guidelines and Priorities 
Page 2 of 2  
 
Fund Balances 
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 Office of Budget and Finance is directed to work with the Library District to 
develop an updated Capital Improvement Program budget for FY 2023 which 
aligns with the Library District’s Strategic Business Plan.