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To protect and enrich the quality of life for the people, neighborhoods and diverse communities of Fairfax County
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Purpose of Friends of the Library Organization:
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To encourage gifts, endowments, arid, memorials for-the library;
Requirements:
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1. AH '.Friends of the- Library groups shall conduct their fiscal affairs through non-profit,
non-stock 501(C) 3-tax exempt corporations.-.
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2. Each FOL group shall be structured through articles of incorporation and bylaws
. . designed to support, assist, and promote the activities of the branch or department.
3. Each FOL groups shall have:
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a. A statement of purpose outlining its program'activities and related utilization of Library facilities,^ personnel, utilities and. equipment; and
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b. Recognition that the Fairfax.County Public Library endorses a policy of-Open
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Meetings, Open Records, Affirmative Action, and its Code of Ethics, and.expects
.. Friends Groups to understand, cooperate, and comply with such-policies. (
4. Friends gifts to the system will be considered in accordance with the Library Boards'
" Policy M. "Policy Regarding Gifts to and.Partnerships with the Library System,
5. FOL groups have the authority to sell discarded library materials in accordance with.
the State "Code.
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6. FOL financial records will be maintained in compliance with the group's by-laws and
articles of incorporation.
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7: The Branch Manager will serve as the primary representative of the Fairfax County
Public Library in coordinating activities of the Friends of the
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8. The President of the FOL will be the primary liaison for the Friends.
Agreed to this
day of
Board Summary
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December 2,2014
DAL:dal
ADDITIONAL BOARD MATTERS
24.
Board Summary
-22-
December 2,2014
Whether this issue has been discussed with the Library Board
Board Summary
-23-
December 2,2014
Noting that the next Audit Committee meeting is scheduled for February,
Chairman Bulova said that this motion tasks the Auditor to the Board with
starting to reach out and gather information.
Additional discussion ensued with input from Mr. Molchany regarding the MOU
between the Friends groups and the Library Board and what it requires.
The question was called on the motion and it CARRIED by a recorded vote of
eight, Supervisor Hudgins and Supervisor Smyth voting "NAY."
Please attach your 990 IRS Tax Returns for Year-End 2013, if required and completed.
2.
Please provide the total number of discarded or donated books to the FOL by the Fairfax
County Public Library (FCPL), other groups or individuals for Year-End 2013. If not
maintained please note N/A.
3.
Please describe the method you used for the sale of donated books, for example; bulk,
subject matter, age, condition or all of the above.
Counts
Books
Yes/No Differences
Total:
4.
a. Please attach a copy of the last receipt provided to each "Source of Funds
Donated."
Please provide a list of software utilized to record & track funds and make & track
payments to vendors, for example; excel spreadsheets, QuickBooks, manual tracking,
etc.
Please provide a list of expenses made to vendors for the last month of Year End
2013 in the table below. In none, please denote N/A in the table.
Vendor's Names
2.
Items Purchased
Prices
Please inform if the software and/or spreadsheets are protected to ensure they are
secure and they are reviewed regularly to ensure the information is being calculated
accurately.
3.
Please inform if monies received and payments made are compared to your tracking
tools. If not please state N/A.
Please inform if the receipt and deposit of monies and payments are made by
someone other than the receiver of funds or the requestor; for example:
i. The review, approval and sign-off of all monies deposited is by someone
other than the person who received it, if not please state N/A
ii. The review, approval and sign-off of all monies spent is by someone other
than the person who requested it, if not please state N/A.
4. Please inform if the person approving the expense matches the vendor's invoices to the
purchase order and the goods received to ensure that the service provided, price, and
quantity are correct. If process does not exist please state N/A.
5.
Please provide the reported and computed amounts of Gift Funds and Book Sales that
were sent to the FCPL for Year End 2013.
Total:
Reported Book Sales for Year End 2013
Calculated Book Sale Amounts to the FCPL for Year End 2013
Donations:
1.
Please provide the total number of discarded books sent to the Friends of the Libraries
(FOLs) by the Fairfax County Public Library (FCPL) for Year-End 2013.
a.
Answer; FCPL does not track this number. Conversely, we track numbers of
Please attach a copy of the last receipt provided to FCPL for discarded books sent to the
FOL.
Discarded Matched to Friends Count: Yes/No
FOLs
Differences
i. Answer: (FCPL does not receive "receipts". At present books are routed to
FOL who have requested them via formal notification to FCPL).
1. Please provide notifications in the form they are requested.
3.
Total:
a. Please attach a copy of the last receipt provided to each "Source of Funds
Donated."
Revenue Recognition:
1.
Please indicate the process for recording book sale proceeds and donations.
i.
2.
Please inform if you match the funds received to the amount that has been recorded in
FOCUS?
3.
Please inform if the matching process is being performed by a person different from the
person collecting and depositing the monies? If no, then please state N/A.
4.
Please inform if the unmatched items were investigated and resolved. If not performed
please state N/A.
Please provide a list of purchases and payments made to vendors for the last month of Year
End 2013 in the table below. In none, please denote N/A in the table.
Vendor's Names
2.
Items Purchased
Payments
Please inform if the software and/or spreadsheets are protected to ensure they are secure
and they are reviewed regularly to ensure the information is being calculated accurately.
i.
3.
Please inform if monies received and payments made are compared to your tracking tools.
If not please state N/A.
Please inform if the receipt and deposit of monies and payments are made by
someone other than the receiver of funds or the requestor; for example:
i. The review, approval and sign-off of all monies deposited is by someone
other than the person who received it, if not please state N/A
ii. The review, approval and sign-off of all monies spent is by someone other
than the person who requested it, if not please state N/A.
4.
Please inform if the person approving the expense matches the vendor's invoices to the
purchase order and the goods received to ensure that the service provided, price, and
quantity are correct. If process does not exist please state N/A.
5.
Please provide the reported and computed amounts of Gift Funds that were sent to the
FCPL for Year End 2013.
Donations
FOLs Funds
Book Sales
Combined
Friends ofTysons-Pimmit
Friends ofWoodrow Wilson
Friends of Virginia Room
Totals:
Please provide staff responsible for verifying the 50% / 50% splits of Gift Funds to be
collected by FCPL.
Contact:
Please provide the accounting for these funds in the budget and the financial system
(FOCUS).
2.
Please provide the location where the disbursements register for these funds are
maintained in FOCUS.
3.
Please inform who reviews and sign-offs on these disbursements or if the review process
occurs on the individual invoice level.