The difficulties confronting the compiler of statistics of expenditures
of library commissions or library extension departments are obvious,
owing (1) to variations in organization and scope of work in different
states, (2) to variations in accounting systems which must conform
to the state accounting system, and (3) to variations in methods of
appropriations. For example, in some states definite appropriations
are made for certain departments of work, in others certain expenses
such as printing, binding and office supplies are paid from the
general state fund for all departments. In view of these facts, many
commissions are of the opinion that a uniform accounting system which
will meet the needs of every state is impracticable.
Your committee collected the financial reports of each library
commission, or other state department doing library extension work and
made a careful comparison of the items included.
It was found that these items could practically all be grouped under
a few general headings, as given in Table I. It was further suggested
that another summary giving approximate totals for various departments
be added, as outlined in Table II.
The committee therefore submits this summary of expenses, as a
tentative form, to be used in the annual report of the League for
purposes of comparison.
The work of the committee has shown that such a summary can readily
be made from the financial reports of the several commissions as they
are now published and it is believed that this table would be a useful
addition to the yearbook.
The outline here presented is not regarded as final, but is submitted
for your discussion and amendment.
CLARA F. BALDWIN, Chairman.