The past, present and future of budgeting and financial control in British public libraries are discussed, with particular reference to the problem of expenditure cuts. The possibilities of zero‐base budgeting and PPBS are considered.
Catcheside, P. (1991), "BUDGETING IN REAL LIFE: SOME EXPERIENCES IN LOCAL GOVERNMENT FINANCIAL CONTROL OF PUBLIC LIBRARIES", Library Management, Vol. 12 No. 4, pp. 18-20. https://doi.org/10.1108/01435129110006106
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