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<p class="MsoNormal">Hello Kari, and Teresa:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In addition to the Treasury manual that Teresa posted, please see these additional resources which might be helpful:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a href="https://www.michigan.gov/treasury/local/lafd/info/bulletins-manuals-and-forms">https://www.michigan.gov/treasury/local/lafd/info/bulletins-manuals-and-forms</a> (Scroll down to “Accounting Guidance you will see the Uniform Chart
of Accounts with associated FAQs, etc.)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Also helpful is the Department of Treasury’s Fiscally Ready Communities Program, which is aimed at local governmental entities. There are numerous materials on financial best practices – including budgeting:<o:p></o:p></p>
<p class="MsoNormal"><a href="https://www.michigan.gov/treasury/local/lafd/news/fiscally-ready-communities-program">https://www.michigan.gov/treasury/local/lafd/news/fiscally-ready-communities-program</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The Michigan Municipal League’s Handbook for Municipal Officials, Chapter 4 is al;so very informative for an overview of local government financial practices and budgeting<o:p></o:p></p>
<p class="MsoNormal"><a href="https://mml.org/wp-content/uploads/2024/05/HMO-2024-with-Cover.pdf">https://mml.org/wp-content/uploads/2024/05/HMO-2024-with-Cover.pdf</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Finally, the Library of Michigan’s Public Library Financial Management Guide
<a href="https://mel.org/libraryofmichigandocuments">https://mel.org/libraryofmichigandocuments</a> also has financial information and tips and sample materials that are all specifically aimed at public libraries in Michigan<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The Library of Michigan Financial Management page is also very helpful and has several free informative videos presented by Financial professionals at Yeo and Yeo Financial Accountants (who also put together the financial management guide,
above) <a href="https://www.michigan.gov/libraryofmichigan/libraries/admin/financlmngmnt">
https://www.michigan.gov/libraryofmichigan/libraries/admin/financlmngmnt</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I hope these are helpful!<o:p></o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal">Clare<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Clare D. Membiela, MLS, J.D.</span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library Law Consultant<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library of Michigan<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">517-335-8132<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;mso-ligatures:standardcontextual">The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice
with respect to any particular issue or problem.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"TimesNewRomanPSMT",serif;color:black;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt;text-autospace:none"><span style="font-size:10.0pt;font-family:"TimesNewRomanPSMT",serif;color:black;mso-ligatures:standardcontextual">“the State may not, consistently with the spirit of the First Amendment,
contract the spectrum of available knowledge</span><span style="font-size:10.0pt;font-family:"TimesNewRomanPSMT",serif;mso-ligatures:standardcontextual">.”</span><span style="mso-ligatures:standardcontextual">
</span><i><span style="font-size:10.0pt;font-family:"TimesNewRomanPS-ItalicMT",serif;mso-ligatures:standardcontextual">Griswold v. Connecticut, 381 U.S. 479, 482 (1965).<o:p></o:p></span></i></p>
<p class="MsoNormal" style="text-autospace:none"><a href="https://mvic.sos.state.mi.us/"><span style="color:windowtext;text-decoration:none"><img border="0" width="197" height="38" style="width:2.052in;height:.3958in" id="Picture_x0020_1" src="cid:image001.png@01DB3786.7B52C950" alt="Michigan.gov/Vote logo
Description automatically generated"></span></a><span style="mso-ligatures:standardcontextual">Get
personalized voter information on early voting and other topics at <a href="https://mvic.sos.state.mi.us/">
Michigan.gov/Vote</a>.</span><i><span style="font-size:10.0pt;font-family:"TimesNewRomanPS-ItalicMT",serif;mso-ligatures:standardcontextual"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Michlib-l <michlib-l-bounces@mcls.org>
<b>On Behalf Of </b>Teresa Chase via Michlib-l<br>
<b>Sent:</b> Thursday, November 14, 2024 10:03 AM<br>
<b>To:</b> Kari Besancon <k.besancon@vlc.lib.mi.us><br>
<b>Cc:</b> Membiela, Clare (MDE) via Michlib-l <michlib-l@mcls.org><br>
<b>Subject:</b> Re: [Michlib-l] Chart of Accounts<o:p></o:p></span></p>
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<strong><span style="font-family:"sans-serif 10pt";color:black">CAUTION: This is an External email. Please send suspicious emails to
<a href="mailto:abuse@michigan.gov"><span style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<p class="MsoNormal">Yes! Here it is!<o:p></o:p></p>
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<p class="MsoNormal">On Thu, Nov 14, 2024 at 9:44<span style="font-family:"Arial",sans-serif"> </span>AM Kari Besancon via Michlib-l <<a href="mailto:michlib-l@mcls.org">michlib-l@mcls.org</a>> wrote:<o:p></o:p></p>
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<p><span style="font-family:"Arial",sans-serif">Hi Clare,</span><o:p></o:p></p>
<p><span style="font-family:"Arial",sans-serif">I was talking to Tracy Arner at UGA and she was helping me work my budget. I remember she said in our class that Georgia has a universal chart of accounts that all library had to use. Does Michigan?</span><o:p></o:p></p>
<p><span style="font-family:"Arial",sans-serif">Thank you!</span><o:p></o:p></p>
<pre>-- <o:p></o:p></pre>
<pre>Kari Besancon (Bə-sank’-in), MLIS<o:p></o:p></pre>
<pre>District Director<o:p></o:p></pre>
<pre>Iosco-Arenac District Library<o:p></o:p></pre>
<pre>zv323<o:p></o:p></pre>
<pre>989-362-2651<o:p></o:p></pre>
<pre><a href="mailto:k.besancon@vlc.lib.mi.us" target="_blank">k.besancon@vlc.lib.mi.us</a><o:p></o:p></pre>
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<a href="https://mail3.mcls.org/mailman/listinfo/michlib-l" target="_blank">https://mail3.mcls.org/mailman/listinfo/michlib-l</a><o:p></o:p></p>
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<p class="MsoNormal"><span class="gmailsignatureprefix">-- </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">Teresa Chase</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">Business Manager</span></b>
<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">Lapeer District Library</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">201 Village West Dr. S.</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">Lapeer, MI 48446</span></b><o:p></o:p></p>
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<p class="MsoNormal"><a href="mailto:tchase@lib.lapeer.org" target="_blank"><b><span style="font-family:"Comic Sans MS"">tchase@lib.lapeer.org</span></b></a><o:p></o:p></p>
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<p class="MsoNormal"><a href="http://www.library.lapeer.org/" target="_blank"><b><span style="font-family:"Comic Sans MS"">www.library.lapeer.org</span></b></a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">(810) 664-9521 ext. 3111</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Comic Sans MS"">"Libraries are sacred time machines where knowledge flows and magic is eternal." ~Mari Barnes</span></b><o:p></o:p></p>
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