“The politics and processes of local government face substantial change because of Federal action on taxes and the budget deficit as well as court and Congressional challenges to local authority, according to officials at every level of government around the country.

A public library budget can serve varied purposes: a contract, a management tool, a communication mechanism, a financial control mechanism, a motivator, a plan, a major policy‐making tool and as an instrument of democracy. This paper presents a methodology that public library directors can use...