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Library Depreciation Fund versus County Capital Improvement Fund

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woody
8 diapositives · 204 Views · Jul 30, 2014

This presentation by Harold Blattie of the Montana Association of Counties clarifies the differences between the Library Depreciation Fund and the County Capital Improvement Fund. The Library Depreciation Fund is established by local governing bodies to support the maintenance and enhancement of library services through the acquisition and replacement of property and equipment, with no cost restrictions. The County Capital Improvement Fund is for larger expenses over $5,000 with a minimum life expectancy of five years. Both funds have specific funding sources and investment opportunities.

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Library Depreciation Fund versus County Capital Improvement Fund
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  1. Library Depreciation FundversusCounty Capital Improvement Fund Based on a presentation created by Harold Blattie, Montana Association of Counties Created by TC, 2012

  2. Library Depreciation Fund • Fund established by city, county, or combination • Money is used for “replacement and acquisition of property, capital improvements, and equipment necessary to maintain and improve city, county, or city-county library services.” MCA 22-1-305 Created by TC, 2012

  3. Moneys for the Fund • Where does the money come from? • Any unspent monies allocated to the library. MCA 22-1-306 • What happens to the money in the fund? • May be invested (we encourage this, so ask the person in charge of handling money to do this for you.) MCA 22-1-307 • Interest should be credited back to the fund. MCA 22-1-307 • How much money can we put in this fund? • As much as you need, but don’t treat it like a personal savings account Created by TC, 2012

  4. I want to spend money in the library depreciation fund, but the county is saying it has to cost more than $5000 Created by TC, 2012

  5. County Capital Improvement Fund • What is this? • County, city, or special district can establish a capital improvement fund MCA 7-6-616 • for the replacement, improvement, and acquisition of property, facilities, or equipment that costs in excess of $5,000 and that has a life expectancy of 5 years or more. Created by TC, 2012

  6. What about money for this fund? • Comes from any source of unspent allocations • May be invested and any interest must be returned to the fund Created by TC, 2012

  7. So what’s the difference? County Capital Improvement Library Depreciation • Established by Governing Body • Source: Any Source • Interest Must Be Credited to Fund • Purpose • Replacement, Improvement and Acquisition of Property or Equipment • Must Cost over $5,000 and have Life of over 5 Years • Established by Governing Body • Source: Unspent Funds Allocated to Library • Interest Must Be Credited to Fund • Purpose • Replacement and Acquisition of Property, Capital Improvements and Equipment • No Restriction on Cost or Useful Life Created by TC, 2012

  8. Questions? Created by TC, 2012