Financial Resources

This resource page was developed to give ƵMember Leaders information about the overall budget process.


This resource page was developed to give Ƶmember leaders access to key documents related to the financial planning process within the ALA. For more detailed information concerning the latest updates, news, learning tools and financial reports, please visit the .

List of liaisons from the Budget Analysis and Review Committee (BARC) to divisions, round tables and major units.

The budget development, implementation and review calendar provides an overview of Ƶstaff and member leader activities relating to the immediately prior fiscal year, the current fiscal year, and the upcoming fiscal year.

This document describes the context in which the Ƶbudget is developed and implemented and provides an overview of the budget development process and timeline, guidelines for effective budget development and review, and links to additional information.

A list of financial terms pertinent to Ƶbudget background and guidelines.

A graphic representation of the total Ƶbudget, including descriptions and components of the Operating Fund, the Plant Fund, the Long-Term Investment Fund, and Grants & Awards.

The formula, process, and methodology for calculating a unit's indirect costs, including an example and downloadable supporting documents.

This page was prepared under the direction of the ƵTraining, Orientation and Leadership Development Committee (TOLD). For additional assistance and comments, please contact, Lorelle R. Swader, Director of the Office for Human Resource Development and Recruitment (HRDR) at