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The purpose of this paper is to describe how the Brooklyn Campus Library of Long Island University evaluated the present budget allocation process and took corrective action regarding the distribution of the materials budget (books, CDs, DVDs, and VHS).

A literature review is conducted to discern which (if any) budget allocation formulas would be useful in updating the budget allocation process.

There is some controversy in the literature about the value of using a mathematical equation or formula to distribute the materials budget. Within the group of librarians who favor using these equations there is a debate as to which model is the most effective. Further, there is a division over the best approach to an allocation. The efficacy of allocation formulas, historical spending and circulation statistics are a few of the issues that are debated in the literature.

This article provides useful information for acquisitions librarians in analyzing a budget line – in this case, the materials budget that in many libraries is being restricted or reduced. It serves as a reminder that processes need to be reviewed periodically as opposed to simply accepting the process because “that's the way it's always been done”.

The paper provides insight into an urban mid‐sized library's acquisitions department efforts to manage more effectively the monies allocated to the department. Peer institutions may gain a new perspective that helps in their budget allocation process.

The purpose of this paper is to examine the recent recession in the USA and its impact on libraries. It illustrates how libraries are coping with the fiscal constraints and challenges this economic climate imposes. It seeks to provide timely feedback and best practices from librarians and administrators (mostly academic) regarding measures they are taking and their plans for the future.

The literature review reveals news regarding library budget cuts and their impact on collections, operations, and personnel. Two online surveys were conducted, one of the library community at large, the other of the Association of Research Libraries (ARL) deans and directors.

A majority of the libraries have experienced flat or reduced budgets and many expect additional budget cuts in the immediate future. Key areas affected include collections/materials, professional development/travel, supplies/equipment, personnel and hours of operation. Survey respondents suggest that library administrators and librarians should examine workflow to increase efficiency, prioritize projects, and adopt creative measures.

This article provides informative and practical suggestions for those managing budgets in difficult economic times.

Data collected provide a snapshot of the financial constraints libraries currently face. It provides practical lessons and suggestions for library administrators and librarians seeking to cope with flat or reduced budgets while maintaining quality services.

This article seeks to provide insight on how librarians managed through the recession. It aims to highlight key areas of concern such as budgets and personnel. It is the culmination of two surveys administered in the succeeding summers of 2009 and 2010.

The library community was notified of the surveys and provided the surveys' link via numerous library listservs. The same listservs were used for each survey. The responses received were from representatives of academic, special and public libraries.

An examination of the surveys reveals that budget cuts were worse in fiscal year (FY) 2009 than they were in 2010. Suggesting the cuts enacted in FY 2009 were effective thus less severe cuts were needed in FY 2010. Stress levels were high for FY 2009 and inched higher in FY 2010. There was no significant help, in terms of cost sharing for purchases, from the departments within the organizations the libraries served. Best practice suggestions were offered in many areas to include communication, purchasing and personnel.

When the economy experiences a contraction, businesses, governments and the general population begins to rein in expenses. This affects libraries of all types, special, academic and public. The article explores how the library community dealt with this issue and provides information that generates problem solving ideas for those in budgetary and leadership roles.