Hi, Several issues arose recently that led our mayor to examine our city ordinance governing the library and then PA 164. He found several discrepancies and those are about to be addressed so that our library will be in compliance with PA 164. I understand that PA 164 requires "...all moneys received for such library shall be deposited in the treasury of said city to the credit of the library fund..." and "drawn upon...upon the properly authenticated vouchers of the library board." Currently, the city allocates funds from the general fund to cover the library's wage-related and utility expenses. They write our paychecks and pay the utility bills directly. The library has its own checking account, and penal fines, state aid, grants, donations, memorial gifts, "desk receipts" for copies and faxes and such, are deposited into the checking account. Most regular operating expenses (books, magazines, supplies, etc.) are paid from that. I write (using QuickBooks) and sign those checks which are also signed by the treasurer or another board member. I'm wondering if there are any other PA 164 libraries that operate like we currently do with a separate checking account, and if there is any justification under PA 164 for doing so. More questions: For those of you who use vouchers, would you mind sending a sample? How do you keep track of your spending? I find it so handy to run quick reports in QuickBooks so I know if I'm within budget and it's so easy to search for other information about past vendors and such. How do you quickly access that sort of information? Does your board have a treasurer? If so, what does the treasurer do? Who balances your checkbook? Thank you for any information you can provide. Colleen -- Colleen Leddy, Director Stair Public Library 228 W. Main St. Morenci, MI 49256 517/458-6510