library and information science management in pakistan libraries

1. Budget
Submitted to: Madam Dr.Rubina bhatti
Submitted by: Shafiq-ur-rehman
Roll no. 04 BS(Hon)
Islamia university of
Bahawalpur

2. BUDGET

3. Introduction:
 Budget is defined as, an estimate, often itemized,
of expected income and expense, or operating
results, for a given period in the future.Thus a
library budget is an estimate of expected income
and expenditure of the library for the coming year.
As budget is an estimate, therefore, it can be
altered, if the circumstances change. It needs to be
flexible enough to meet the changing needs.
However, any alteration should be carried out very
carefully. Budgeting in libraries is usually done on
yearly basis. On the other hand an annual financial
report or statement tills us as to what was achieved
as what could to be done last year.

4. Purpose:
 By means of a budget, a library is able to
limit its expenditure to income. In addition, a
budget enables it to do spending in a
systematic manner.

5. Importance:
 Budgeting is the primary means by which
formulated plan can be carried out. Budgeting is
considered important from the administrative
point of view as, it serves as an effective
management tool. It gives all direction; It
coordinates all administrative function by
guaranteeing exchange of information on
policies, programmers, and finances; it insures
automatic, regular consideration and re-
evaluation of long range plans. Budget-making
also provides the occasion for periodic review
and reassessment of the changing needs of the
library’s constituency and resources. Next

6.  ‘budget is the most important control device
to measure programmers of a library and
their effectiveness. It reflects the goals and
objectives of the library. It also defines the
authority of the librarian towards
achievement of those goals and objectives.
Thus budget is crucial to the success of a
library towards meeting the needs of its
users.

7. Factors:
 Budget so affected by the following factors:
 Size of library in terms of collection, users,
staff and scale of its operations,
 Location and its physical arrangement,
 Kinds of library services,
 Types of users served,
 Rising costs, and
 Period covered (usually it will be one year).

8. Budgeting
techniques

9. Line-item:
 This is the most common type of budget. Here
the expenditure so divided into broad categories
s such as:
 Books, periodicals and other reading materials,
 Equipment,
 Binding,
 Heating, lighting, water and telephone,
 Stationery, printing, supplies,
 Insurance,
 Miscellaneous

10. Lump sum:
 in this approach, a certain amount of money
is allocated to the library.The library decides
as to how that amount is going to be
allocated to different categories.This gives
considerable freedom to a librarian to
allocate funds.

11. Formula budget:
 here a predetermined standards re applied
for allocation of money.The formula is
mechanical and easy to prepare. No skills are
necessary to prepare and administer formula
budget.

12. Performance budgeting:
 It bases expenditures on the performance of
activities and emphasizes efficiency of
operations.To gives justification for and
description of services to be achieved by the
proposed programmed. describes in detail the
resources (men, materials and money) required
to accomplish the proposal and extent of
programmed to be achieved during the next
fiscal year. Here, there would be_need for
accumulation of quantitative data for a period of
time.Techniques of cost benefit analysis are
employed to measure performance and
established norms. It requires expensive and
complicated techniques.

13. Programmed budgeting:
 Here we are concerned with activities of
organization bat individual items or
expenditures are ignored.The amounts are
allocated to programmers or services rendered.
It does not require expensive cost measurement
studies implied in performance budget.

14. Programmed budget
Planning programming budget system (PPBS)
Zero-based budgeting (ZBB)

15. Planning programming budget
system (PPBS)
 Many complex organization including some libraries are
using PPBS or some kind of its modification form. PPBS is a
technique, which combination the best of the
programming budget and performance budget.
 The important step in PPBS are:
 Identification the objectives of the library.
 Presenting alternative ways to achieve those
objectives___with cost benefit ratio presented for each.
 Identifying the result so that corrective action can be taken.
PPBS enable a librarian to enumerate programmed as well
as assign costs to these. Above all it allow authorities to
look at programmers in proper perspective. As a result they
will be able to notices the effects of cutting or adding
money to the budget.

16. Zero-based budgeting (ZBB)
 it was developed by peter phyor to achieve
greater effective planning and fiscal control. “the
term zero base is derived from the first steps up
to pricess___the development of a hierarchy of
function based on the assumption that the unit
or agency is starting operations for the first time
(point zero).”Thus, the focus of planning and
development is on the purpose(s) of the unit and
on the function(s) which it should perform so
that it meets the reasons for its existence.
Basically, it is not concerned with what
happened previously but rather with what so
required to be done in future.

17. Budget allocation
 University library
 According to Ranganathan, the annual recurring
expenditure of a university library should be as follows:
 Expenditure on reading materials 40%
 Staff salary 50%
 Other expenditure such as those on provident
 Fund contribution, binding, and others contingencies 10%
 College library
 Expenditure on reading materials 36%
 Staff salary 50%
 Binding 4%
 Others 10%

18. Public library:
 according to ranganathan, the annual
recurring expenditure on public library
system will be:
 Staff salary
50%
 Cost of reading materials, binding, and other
expenses 50%

19. Special library:
 Expenditure on reading materials
35%
 Staff salary
50%
 Equipment
9%
 Other expenditure including binding,
distribution of
 Documentation list etc.
6%

20. Conclusion
The budgeting process is a continuous one. It involves many
persons at different levels in the library but it is the chief
librarian, who is responsible for the budget estimate as
submitted for the consideration of higher authorities.The
form of presentation and method of approval of budget will
be deciding factors regarding the degree of power of
decision-making given to the librarian regarding use of
funds granted to the library. However, a librarian must
realize the context in which he is supposed to work in the
organization. By studying various forms of budgeting, one
would be able to learn about their strengths and
weaknesses.As a result one may choose the form more
suitable for the library at least for reporting the activities to
the parent body. One would be expected to fall in the line.

21. Reference
1. Library administration and management professor
krishan Kumar department of library and information science university of Delhi
Delhi
2. Library administration and resources Krishnamurthy
4378/4B, Ansari road, darya Ganj, new Delhi=110002
3. Library information systems Author:Thomas
R. kochtanek & Joseph R. Mathews 88 post road west
Westport,CT 06881
4. Library management Robert D. Stueart & B.Moran
7730 East Belleview Avenue, Suit A200 Greenwood village

22. 1. http://www.cmlibrary.org/about_us/info.as
p?id=13
2. www.pcgplus.com/.../Library%20Budget%
20Predictions%20for%20...
3. http://tscpl.org/about/library-budget-
annual-report/

23. Thanks