1. 1 American Library Association BARC Member Orientation American Library Association BARC Member Orientation (Financial Fundamentals) Fall BARC Meeting Wednesday - October 3, 2007 Marilyn Hinshaw – BARC Chair Rod Hersberger – Treasurer Gregory Calloway – AED Finance

2. 2 I. BARC Role and Responsibility Committee Charge Review proposed ALA budget Review financial performance Make and report budget recommendations Role as a liaison Relationship with Finance & Audit, Executive Board and Council Reporting to Executive Board & Council Decision-Making Process ALA Membership & Organizational Chart Calendar

3. 3 Budget Analysis and Review Committee (BARC Charge) The Budget Analysis and Review Committee (BARC) is charged to review the proposed budget, as forwarded by the ALA Executive Board, in the context of the ALA strategic plan, annual priorities and budget assumptions. To review the financial performance of the Association and the budget impact of potential actions of the ALA Council. To make budget recommendations to the ALA Executive Board and to report to Council regarding budget analysis and the process.

4. 4 ALA Decision-Making Process COUNCIL 100 – Councilors at Large 11 - Divisional Councilors 53 - Chapter Councilors 12 - Executive Board Members 10 – Round Table Councilors ENDOWMENT TRUSTEES 3 - Elected by The Executive Board Treasurer - Liaison FINANCE & AUDIT COMMITTEE Treasurer - Chair 3 - Executive Board Members Appointed by the President BARC Chair- Ex-Officio PLANNING & BUDGET ASSEMBLY 10 - Councilors Elected by Council 5 Chapters; 5 At-Large 14 - Divisional Representatives 36 - Committee Chairs - ALA Committees Chairs Appointed by President 30 - Round table Representatives EXECUTIVE BOARD 4 - Elected by Membership 8 - Elected by Council 1 - Staff - Executive Director DIVISION BOARD OF DIRECTORS Elected by Division Members BUDGET ANALYSIS & REVIEW COMMITTEE (BARC) 6 - Members At-Large 2 - Executive Board Members 1 - Treasurer Appointed by the President EXECUTIVE COMMITTEE President President - Elect Immediate Past President Treasurer Executive Director

5. 5 ALA MEMBERSHIP ORGANIZATION

6. 6

7. 7 ANNUAL BUDGETARY PLANNING CALENDAR October - Fall Board Mtg.The Executive Board reviews the strategic plan as presented by the Executive Director/Senior Management and further defines the strategic focus resulting in the broad programmatic objectives. The Executive Board and BARC review and approve the Division’s final Budgetary Ceiling for the current year. Midwinter MeetingThe Executive Board - Treasurer - presents the broad programmatic objectives to Council for approval. BARC monitors the current budget. President-Elect proposes presidential program budget. JanuaryALA staff prepares the Annual budget based on the broad programmatic objectives. April - MayThe Executive Board receives from staff - Senior Management - the preliminary budget, which is reviewed and then forwarded to BARC for a detailed analysis. May - JuneStaff – unit managers and senior management - updates the budget. Annual ConferenceExecutive Board approves the budget. Council approves the budgetary ceiling. Division Boards approve their budgets. September - OctoberALA management reviews the strategic focus of the Association. August - SeptemberStaff begins preparing next year’s budget and three - year financial plan. March - April Budget hearings for ALA and the Divisions are held.

8. 8 II. BARC Agenda Development Meeting Agenda Samples - Fall - Midwinter - Spring - Annual Council Referrals to BARC Processing BARC Action Items

9. 9 Council Referrals to BARC Samples of past Council referrals: - > Dues Impact Study - > Income Based Dues Study (Graduated Dues Study) - > Resolution on the Gathering of Diversity Statistics - > Resolution to Establish ALA Policy for Retaining Legal Counsel

10. 10 III. ALA Budget Calendar Process Fund interrelationship Budget guidelines Handling new projects and requests Spring meeting - 2008

11. 11 FINANCIAL PLANNING CALENDAR – FY 09 The Executive Board reviews the strategic plan as presented by the Executive Director/Senior Management and further defines the strategic focus resulting in the broad programmatic objectives. The Executive Board and BARC review and approve the Division’s final Budgetary Ceiling for the current year – Chicago. January - 2008ALA staff prepares the Annual budget based on the broad programmatic objectives. October 18thDivision Leadership Meeting: Meet new Division Presidents - Chicago MonthlyEndowment Trustees Conference Calls – Every Third Wednesday @ 2:00 EST Fall Board Meeting October 19 th – 21st October 3 rd – 5thBARC meeting: Finalize FY08 budget - Chicago Midwinter Meeting (January 11 th – 16 th ) The Executive Board - Treasurer - presents the broad programmatic objectives to Council for approval. Participation ie reports in ALA Finance Workshop and PBA. BARC monitors the current budget. President-Elect proposes presidential program budget – Philadelphia. December – 1 st Week Year end financial review with staff. Meet with auditor to discuss the progress of the audit. Prepare Council mailing on year end results. Begin preparations for Midwinter reports to Council, PBA, ALA Finances 101 and Treasurer’s Forum (if necessary). Prepare for ALA annual report.

12. 12 FINANCIAL PLANNING CALENDAR – FY 09 April - MayThe Executive Board receives the preliminary budget from staff (Senior Management), which is reviewed and then forwarded to BARC with recommendations – Chicago. May - JuneStaff - unit managers and senior management - updates the budget. Annual Conference (June 26 th – July 2 nd ) Executive Board approves the budget. Council approves the budgetary ceiling. Division Boards approve their budgets – Anaheim. August/OctoberStaff begins preparing next year’s (FY10) budget and three - year financial plan. March - April Budget hearings for ALA and the Divisions are held at ALA headquarters. April 14 th –15thBARC Meeting: reviews preliminary budget, performs a detailed analysis and forwards to Finance & Audit with recommendations - Chicago June Treasurer, along with staff, prepares for reports to Council (FY09 budget) and PBA – if necessary August/October Final FY09 budget finalized, primarily the divisions.

13. 13 TIMELINE OF BUDGET PROCESS

14. 14 Inter-Fund Relationship (Sample FY08 Budget) *Long-Term Investment Fund

15. 15 IV. Strategic Financial Plan Stakeholders Environmental assessment Association needs and priorities Financial impact

16. 16 2010 Initiatives – FY06

17. 17 2010 Initiatives – FY06/07

18. 18 V. Financial Concepts Glossary of working terms Glossary of additional terms Fund accounting Fund structure Decision-making process

19. 19 Glossary of Working Terms 501 C3 (ALA) – a tax law provision granting exemption from the federal income tax to non-profit organizations. exemptions apply to corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.exemptionreligiouscharitablescientificliteraryeducational 501 C6 (APA) – a tax law provision granting exemption from the federal income tax to non-profit organization that promotes a line of trade or business. This exemption is reserved for business leagues, chambers of commerce, real estate boards or boards of trade etc. The APA is exclusively devoted to a number of functions which cannot be undertaken to a "substantial" extent by the American Library Association, which is organized as a nonprofit educational association under section 501(c)3 of the U.S. Internal Revenue Code. These functions are (1) the certification of individuals in specializations beyond the initial professional degree and (2) the direct support of comparable worth and pay equity initiatives and other activities (e.g. legislative lobbying) designed to improve salaries of librarians and other library workers. As a 501(c)6 professional association, the ALA-APA is able to serve as a vigorous advocate for America's librarians and other library workers and will be able to offer certifications which will help promote individual status and the quality of library service.exemption Accrual Accounting - An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the matching principle) at the time in which the transaction occurs rather than when payment is made (or received).events

20. 20 Glossary of Working Terms Assets – An item of economic value owned by an individual or organization, that can be converted to cash. Budgetary Ceiling – Except for projects supported by grants to the Association, annual estimates of income shall be based upon the unexpended balance remaining from the previous year plus anticipated revenues for the next budget year. In no case may expenditures be budgeted in excess of the estimates of income arrived at in this manner except for projects supported by grants to the Association. The annual estimates of income and budget objectives for each year are to be submitted to Council for approval. Capital Appreciation – an increase in the market value of an asset (marketable securities) over its original cost. Capital Budget - A detailed plan to secure or finance long-term outlays, for fixed assets such as facilities, furniture, equipment, software and hardware.long-termoutlaysfixed assets Credit* – Entry on the right side of a DOUBLE-ENTRY BOOKKEEPING system that represents the reduction of an ASSET or expense or the addition to a LIABILITY or REVENUE. (See DEBIT.) Debit* - Entry on the left side of a DOUBLE-ENTRY BOOKKEEPING system that represents the addition of an ASSET or expense or the reduction to a LIABILITY or REVENUE. (See CREDIT.) *See slide #23

21. 21 Glossary of Working Terms Deferred Revenue – Income received but not earned until all events have occurred. Deferred income is reflected as a LIABILITY. Depreciation – Expense allowance made for wear and tear on an ASSET over its estimated useful life. Expenses - In accounting, an expense represents an event in which an asset is used up or a liability is incurred.accountingasset liability Grants & Awards – Funds from government and non-government agencies made available to support specific programs, services and initiatives. Liabilities – a financial obligation, debt, claim, or potential loss – what an organization owes. Long-Term Investment – The active management of a pool of securities, which includes equities, fixed income (bonds) and REIT’S, for the purpose of growing the corpus, assets, and investment resources so as to support current and future Association needs, including scholarships, awards and unique programs that build a strong future for the American Library Association and America’s libraries. Market Value – The value that an asset (marketable securities) can receive, as determined by open bidding between buyers and sellers in a regulated market place ie NYSE Net Asset Balance – The accumulated revenues minus expenses for ongoing operations.

22. 22 Glossary of Working Terms Operating Budget – Is an annual budget of an activity which includes revenues, expenses, programs etc.budget Operating Cash – The revenue generated from on-going operations from the primary revenue generating units to conduct daily operations. Overhead Recovered – Reimbursable costs to the General fund (Administration Central) for providing administration and infrastructure support from certain revenues generated within the Association. Plant Fund – Consists of capital assets and general operations for buildings, capital equipment, construction in progress and improvements in and infrastructure or land. This includes: - ALA Headquarters - Washington Office - Capital Budget Realized (gain/loss) – an investment transaction, that recognizes the gain or loss in value of a security when it is sold.transaction Unrealized (gain/loss) – The prevailing value of an unsold investment, as determined by the market and compared to its original cost, that results in a gain or loss in the value.

23. 23 Glossary of Working Terms Revenues - The amount of money that an organization receives from its activities in a given period, mostly from sales of products and/or services to customers. *Note: conflicts abound as to when revenue should be recognized. The Financial Accounting Standards Board’s (FASB) Statement of Financial Accounting Concept 5 states that revenues should be recognized when they are “realized or realizable” and “earned”. Revenues are “realized or realizable” when products are exchanged for assets (such as cash) or claims to assets (such as promises to pay). Revenues are “earned” when the entity has performed all duties necessary to the purchaser.Financial Accounting Standards Board’s (FASB)assets Statement of Operations – Same as the income statement, which illustrates the profitability ie revenue less expenses, over a given period of time – monthly, quarterly, annually etc. Statement of Positions – Same as the balance sheet, which gives a snapshot holdings ie assets, liabilities and member equity, on a specific date. Subscription Equivalent – dollar amount transferred from the general administration to Publishing in order offset the net expense of publishing and distributing American Libraries. Variance – The difference between the actual revenue/expense and the budgeted revenue/expense. Yield - The annual rate of return - interest/dividends/appreciation - on an investment, expressed as a percentage.rate of returninvestment

24. 24 Fundamental Accounting Formula DR = Debit CR = Credit

25. 25 ALA FUND STRUCTURE

26. 26 ALA Decision-Making Process COUNCIL 100 – Councilors at Large 11 - Divisional Councilors 53 - Chapter Councilors 12 - Executive Board Members 10 – Round Table Councilors ENDOWMENT TRUSTEES 3 - Elected by The Executive Board Treasurer - Liaison FINANCE & AUDIT COMMITTEE Treasurer - Chair 3 - Executive Board Members Appointed by the President BARC Chair- Ex-Officio PLANNING & BUDGET ASSEMBLY 10 - Councilors Elected by Council 5 Chapters; 5 At-Large 14 - Divisional Representatives 36 - Committee Chairs - ALA Committees Chairs Appointed by President 30 - Round table Representatives EXECUTIVE BOARD 4 - Elected by Membership 8 - Elected by Council 1 - Staff - Executive Director DIVISION BOARD OF DIRECTORS Elected by Division Members BUDGET ANALYSIS & REVIEW COMMITTEE (BARC) 6 - Members At-Large 2 - Executive Board Members 1 - Treasurer Appointed by the President EXECUTIVE COMMITTEE President President - Elect Immediate Past President Treasurer Executive Director

27. 27 VI. Financial Reports Monthly Performance Reports Statement of Financial Position – Balance Sheet Statement of Operations and Changes in Net Assets – Income Statement

28. 28 Statement of Financial Position

29. 29 Statement of Operations & Changes in Net Assets

30. 30 VII. Operating Agreement History/Background – why is it needed? Relationship between the General Fund and the Divisions (Policy 6.4.1) – see attached Composite rate formula Services provided at no charge Services provided as a direct charge Non-overhead assessed revenues Overhead assessed revenues

31. 31 Operating Agreement Relationship

32. 32 OPERATING AGREEMENT HIGHLIGHTS Created over a two year period in the late 1980’s. Adopted in 1989 with a five year phase in period. Defines the relationship between divisions and core (administrative) structure of ALA. Reviewed annually at the Division/BARC Leadership meeting. Preamble: - Statement of purpose and values outlines the unique structure of ALA ie “one association with indivisible assets and a single set of uniform procedures.” - Home of 11 Divisions and other units, “The nature of the relationship among the ALA units is a dynamic one, demanding collaboration and a willingness to work together.” Defines the financial responsibility between ALA and the Divisions.

33. 33 OPERATING AGREEMENT HIGHLIGHTS The agreement provides a cooperative framework in which questions of organizational relationship can be addressed and resolved. Guiding Principles - Shared values of unity, diversity, authority (delegated to individual Divisions) autonomy and collaboration/cooperation. - Divisions assume financial responsibility for staff and programs, including some indirect costs for Division activities and services provided by ALA. continued - ALA will provide general administrative, financial, membership, publishing services to the Divisions.

34. 34 OPERATING AGREEMENT SERVICES FUNDED BY THE GENERAL FUND AT NO CHARGE TO DIVISIONS Publishing - Rights and Permissions, copyright services and other specialized services. Finance/Accounting - Preparation of monthly budget reports, management of annual budgeting cycle, planning/budgeting support, credit & collections and annual audit. OIF, Washington Office/OITP/OGR, OLOS, HRDR, OR, Executive Office, Diversity Office, Governance and IRO

35. 35 OPERATING AGREEMENT DETERMINED OVERHEAD CHARGES Overhead will not be assessed on revenues from: Division Dues Division Donations Interest Income Earned by Divisions ALA Royalties to Divisions Travel Expense Reimbursement from Outside Organizations Separately-Ticketed Events at Conference (Tours and Meal Functions) Advertising in Publications Provided to Division Members as part of Membership

36. 36 OVERHEAD CALCULATIONS Overhead is charged on non-dues revenue generating activities ie. registration fees, exhibit space, meal functions (except separately ticketed events, net sales of materials, subscriptions, advertising other than those provided as part of membership) small miscellaneous fees and royalties. Some assessments are at 100% of the ALA composite rate Registration fees, exhibit space and meal functions. Remainder are assessed at 50%--Net sales of Materials, Subscriptions Advertising Except in Publications provided as part of division Membership, Other Miscellaneous Fees.

37. 37 OPERATING AGREEMENT SERVICES CHARGE AT ACTUAL COST STAFF SUPPORT SERVICES : Specialized Data Processing*, Equipment Maintenance for Equipment Purchased by Divisions over which the Division Exercises Sole Use and Control, Printing and Duplication*, Certain Telephone Services*, Postage for Special Mailings* PUBLISHING: Subscription and Order Billing Services, Central Production Unit Services, Marketing Services * As Defined in the Operational Practices

38. 38 OPERATING AGREEMENT HIGHLIGHTS Management Practices continued - Interpretations of the Operating Agreement that guide the application of the Agreement. Provides for flexibility when new initiatives are proposed or services developed. - Planners recognized that to support the diversity of needs and services within ALA and to membership and recognizing that Small Divisions do not have a sufficient membership base, the operating agreement provides for a supplement to support Small Divisions. Small Division Support

39. 39 INDIRECT COST RATE FORMULA Indirect Costs Conferences + Graphics + Publishing + American Libraries = = Revenues Conferences + Graphics + Publishing + American Libraries Rate

40. 40 VIII. Indirect Costs and Study Fact sheet Formula Allocation methods Process Division results Indirect cost rate history Divisions – Ten things to know and love

41. 41 INDIRECT COST RATE FORMULA Indirect Costs Conferences + Graphics + Publishing + American Libraries = = Revenues Conferences + Graphics + Publishing + American Libraries Rate

42. 42 Allocation Methods Sherri Vanyek ITTS # of phone lines, # of PC’s, # of phones, # of financial transactions Cynthia Vivian Human Resources Table of Positions ie # of Full Time Equivalent Employees Cathleen Bourdon Communications Membership Statistics Al Campanio Staff Support Assigned Square Footage in Building/Maintenance Mark Gould PIO Allocation of PIO Usage Karen Muller Library Allocation of Library Usage

43. 43 Four Step Process Four Step Process (Flow Chart on Next Slide) Allocate total ALA expenses across all units & activities Update allocation methodologies & apply to indirect cost centers Determine direct/indirect cost incurred by indirect cost centers (16) after methodology applied – See excel Human Resources example and excel “fully direct/indirect” sheets Allocate indirect costs to indirect cost formula as required by Operating Agreement – Excel Formula detail sheet and Page 50

44. 44 Flow Chart Human Resources Total direct expenses captured across all units HR = $587,863 Direct/Indirect costs for support units allocated to all units Indirect cost allocated to support units based on methodologies I/D + D = $587,863 + $111,507 = $699,370 Composite indirect cost rate determined 22.6% See excel worksheet “expense allocation” See excel worksheet “fully allocated direct indirect costs” See excel worksheet “sample indirect cost center” HR allocated based on FTE’s See excel worksheet “formula detail”

45. 45

46. 46 General Fund Support to Divisions 2006

47. 47 DIVISIONS INDIRECT COSTS 2006

48. 48 DIVISIONS INDIRECT COSTS 2006

49. 49 INDIRECT COST SUMMARY 2002 - 2006 FY06 FY05 FY04 FY03 FY02 $16,449,000 15,026,000 15,420,000 14,094,000 15,865,000 $4,619,000 4,287,000 4,680,000 4,447,000 4,784,000 28.1% 28.5% 30.3% 31.8% 30.2% $1,676,000 950,000 1,359,000 801,000 1,169,000 $142,000 136,000 240,000 230,000 $3,086,000 3,473,000 3,566,000 3,876,000 3,845,000 Total Indirect Costs Division Indirect Costs % of Total Total Indirect Costs Paid Small Division Support Net General Fund Support

50. 50

51. 51 INDIRECT COST RATE HISTORY StudyRateBudget Year Applied 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 22.6% 21.5% 21.8% 18.8% 20.3% 19.6% 18.9% 18.5% 18.0% 16.5% 16.7% 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998

52. 52 IX. Long-Term Investment Fund (AKA Endowment) Purpose Policy 8.5.1 - Budget utilization * Interest * 5 year moving average Scholarships and awards Division transfers Establishing an endowment - Principal amount needed

53. 53 Purpose of the Long-Term Investment (Endowment) Fund The purpose of the American Library Association’s Long-Term Investment (Endowment) Fund is to protect and grow the corpus, assets, and investment resources so as to support current and future Association needs, including scholarships, awards and unique programs that build a strong future for the American Library Association and America’s libraries.

54. 54 Five-Year Moving Average For each endowment calculate (add) the annual appreciation ie interest, dividends, realized and unrealized gain/loss, for the previous five years – including the current year. For each endowment calculate (add) the annual expenses – bank fees, life member dues, awards etc. - for the previous five years – including the current year. For each year subtract the annual expenses from the annual appreciation Divide by five Multiply by 50% Note that any interest withdrawn over the previous five years must be deducted in step 3.

55. 55 Sample 5 Year Moving Average

56. 56 ALA OPERATING PROCEDURES FOR TRANSFERS & WITHDRAWALS BETWEEN DIVISION FUND BALANCES & THE LONG TERM INVESTMENT FUND I. TRANSFER PROCESS - From Division Fund Balances (Net Asset Balance) to the Long Term Investment Fund (Endowment Fund). A.It is desirable that Divisions establish 4 – 6 months of reserves - (Net Asset Balances divided by average monthly expenses), before any transfers are requested. B. Transfers from the Division(s) Fund Balance to the Long Term Investment fund must be a part of the Division(s) approved annual budget. C. Transfers of $50,000 or more must be reviewed by BARC as part of the 3 year financial plan and requested 2 years prior to the execution. II.WITHDRAWAL PROCESS – From the Long Term Investment Fund A.Any withdrawal from the Division(s) Long Term Investment Fund, other than emergencies, must be part of the Division(s) annual budgeting process. It is desirable that interest is withdrawn first and principal is withdrawn as a last resort. 1.Emergencies The ALA Executive Board shall authorize withdrawals from the Division(s) Long Term Investment Funds when the purposes and programs of the Division would otherwise be seriously impaired. Any withdrawal will carry with it a specific repayment plan. The plan will include a schedule of repayments with the interest rate set at the time of withdrawal. The interest rate will be based off of ALA’s borrowing rate. Requests for withdrawal must be submitted to BARC for review and board approval. 2.Scholarships/Awards The ALA Executive Board shall authorize withdrawals from temporarily restricted and unrestricted Division Long Term Investment funds designated for named scholarships and awards to the extent necessary to support the award or scholarship according to its stipulations and requirements. If the amount in the temporarily restricted and unrestricted funds are not adequate, the (principal) of the fund may be used, up to the limits of any permanent or donor restrictions. Requests for withdrawal must be part of the Division(s) annual budget process.

57. 57 X. ALA Finance Workshop Midwinter Meeting Philadelphia (Assignments) Legal Framework Mario Gonzales & Joan Giesecke Budget Framework Linda Williams & Marilyn Hinshaw Operating Agreement Audra Caplan & Charles Kratz, Jr. Round Tables Norman Eriksen Evaluations Tyrone Cannon

58. 58 XI. ALA-APA Budget Business Plan Operating Agreement Financial Statements

59. 59 XII. Housekeeping Expense Reports Per Diem – page 62 Hotel Arrangements Airline Reservations Dietary Needs

60. 60 ALA Expense Report

61. 61 Travel Arrangements BARC members are authorized to book airline reservations to/from Chicago for the spring and fall meetings through ALA’s travel agent: Experient 1– 800-323-6222 if you so choose. Simply identify yourself as a member of the committee and use charge line: 11-101-5210-0012

62. 62 Hotel Accommodations Hotel reservations for BARC members to attend the spring and fall meetings will be made by ALA staff.

63. 63 Expense Reimbursement The following expenses, which may be incurred by members attending official BARC fall and spring meetings, are reimbursed by ALA: - Round trip air travel, (if not using the official ALA travel agent) at the lowest possible economy class fare without requiring plane changes or layovers); round trip train fare. The cost of changing an existing airline reservation is not reimbursable. - Ground transportation between home and airport (taxi, van or personal car, tolls, mileage, airport parking) - Ground transportation between airport and meeting site or hotel (taxi, van or public transportation) - Three meals daily for meals not provided at BARC meetings. Meals are reimbursed at actual cost up to the maximum per diem amounts allowable for each meal, on a per diem basis at the ALA per diem rate of $50 ($10 breakfast; $15 lunch; $25 dinner) - Mini-bar charges are considered part of the per diem and are not separately reimbursable -

64. 64 Expense Reimbursement (Con’t) Taxi fares for rides to/from hotel/meeting site to restaurants Reasonable tips (maid, bellman, skycap, etc.) BARC members are asked to submit reports of their meeting expenses in a reasonable amount of time. Original receipts for hotel, air, taxi rides, meals, etc. must be submitted. A copy of the travel itinerary must be attached when using an electronic ticket. BARC members should deduct all personal expenses (in-room movies, laundry, health club, personal phone calls, etc.) from their expense report - these expenses are not reimbursed by ALA. Expense reports should be mailed directly to Finance staff at Headquarters. Finance staff reviews the reports, assigns charge lines and obtains proper authorizing signatures. A reimbursement check will then be issued, usually within days of authorization. Please note – expenses incurred during ALA Midwinter Meetings and Annual Conferences are not reimbursable to BARC members.

65. 65 Refreshment Preferences and Dietary Needs In order to make the meeting more pleasant for you, please fill out the attached preferences survey – see next slide - and send it back to Finance staff.

66. 66 Refreshment Preferences and Dietary Needs (con’t) Name: Allergic to: Will not eat or drink: Coffee:RegularDecafTea Soft drinks:BrandRegularDiet Anything else ?