Policies

Taylor County Public Library maintains a Genealogy Research Section that is available to the public. The purpose of this Genealogy Research Room Section is to preserve and promote the historic and cultural resources in our community in a useful manner.

Materials may be photocopied. The researcher is responsible for complying with the copyright law of the United States in making photocopies. Permission to publish or quote extensively from unpublished manuscripts or copyrighted works must be obtained from the copyright holder. It is the researcher's responsibility to secure that permission.

The Genealogy Collections are non-circulating and therefore to be used only within the Genealogy room.

This room includes these collections:
• Local and area family history
• Local Cemetery Records
• Green/Taylor County and Campbellsville history • Civil war information

• Church histories • Obituary records

Library staff is available to assist with use of the microfilm reader and provide access to materials. Staff is not responsible for conducting genealogy research.

Weeding is performed periodically to remove items that are available in another format, another local institution, or deemed not in correspondence with the goal of the collection.

Donations to the Genealogy Research Room are accepted in accordance to the Gifts and Appraisal Policy. When copies of family notebooks are donated to the library, photocopying the pages of the notebook to make the Library’s copy will be done free of charge.

The Taylor County Public Library is grateful for gifts, and its collection has been enriched by donations of materials as well as contributions.

The library accepts gifts with the understanding that materials which are useful to the library collection will be retained, and other items may either be sold in used book sales, or disposed of in whatever manner deemed appropriate. In accepting a gift of materials, the library reserves the privilege of deciding whether items donated should be added to the collection. Many books and other materials can be used, but some cannot because:

• The item is a duplicate of an item the library has

• The item presents data which is available in another format or in another local institution

• Item is outdated and not of circulating value to the library

• Item is in poor condition

• Interest in the material is not at a level that warrants the retention of the item

  The library retains unconditional ownership of gift materials. Materials may be added or discarded without consulting the donor. Since the library is actively used, and sustains losses through theft, mutilation and wear, no guarantee can be made that any gift will be a permanent part of the collection.

  Monetary gifts, bequests, and memorial contributions are welcome. Funds donated will be used to purchase items in accordance with the selection policy of the library. Acknowledgement for any items purchased with bequests and memorial or honorary contributions will be sent to the family of the person being recognized. Suggestions for subject areas or areas of interest are welcome and will be followed when possible.

  Acceptance of donations of equipment, real estate, stock, artifacts, works of art, collections, etc. will be determined by the library board based on their suitability to the purposes and needs of the library, law, and regulations that govern the ownership of the gift, and the library’s ability to cover insurance and maintenance costs associated with the donation.

  The library will not provide appraisal for gifts of books or materials which are accepted. The library will provide a receipt indicating that items were donated to Taylor County Public Library, to be completed by the donor. Gifts to the Taylor County Public Library may be deductible for income tax purposes; please consult your tax advisor.

It is the policy of the Taylor County Public Library to invest funds in a manner which will provide the highest investment return with the maximum security of principal while meeting the Library’s daily cash flow demands and conforming to all state statutes and the Library’s regulations governing the investment of funds.

Scope

This investment policy applies to all financial assets held directly by the Library. These financial assets are accounted for in the Library’s annual financial report and include all moneys in investment fund accounts.

Investment Objectives

The Library’s primary investment objectives, in order of priority, are the following:

1. Safety. Safety of principal is the foremost objective of the Library’s investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio.

2. Liquidity. The Library’s investment portfolio shall remain sufficiently liquid to enable the Library to meet all operating requirements which might be reasonably anticipated.

3. Return on Investment. The Library’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout the budgetary and economic cycles, taking into account the Library’s investment risk constraints and the cash flow characteristics of the portfolio.

Investment Authority

Management responsibility for the investment policy may be delegated by the Board to the Director. The director shall have the authority to establish additional specific written procedures for the operation of the investment program, which are consistent with this investment policy. The procedures shall include explicit delegation of authority, if any, to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established. The director shall be ultimately responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials and employees. The controls shall be designed to prevent and control losses of funds arising from fraud, employees’ error, misrepresentation by third parties or imprudent actions by officers and employees. The Board Treasurer shall maintain all records related to the Library’s investment program, and furnish a monthly investment report to the Board for their approval.

Prudent Person Rule

The actions of the Board Treasurer or Director in the performance of his or her duties as manager of the Library’s funds shall be evaluated using the “prudent man” standard. Investments shall be made with judgment and care under prevailing circumstances which persons of prudence, discretion, and intelligence would exercise in the management of their own affairs, not for speculation, but for investment considering the probable safety of their capital as well as the probable income to be derived.

Authorized Investments

The funds of the Library available for investment shall be invested in accordance with this policy and all applicable state statutes only in the following type of investment instruments:

A. Authorized Investment Instruments

1. Obligations of the United States and its agencies and instrumentalities, including obligations subject to repurchase agreements, provided that delivery of these obligations subject to repurchase agreements is taken either directly or through an authorized custodian.

2. Obligations and contracts for future delivery or purchase of obligations backed by the full faith credit of the United States or a United States government agency and/or obligations of any corporation of the United States government as per KRS 41.240.

3. Certificates of deposit or other interest-bearing accounts of any bank or savings and loan institution which are insured by the Federal Deposit Insurance Corporation or similar entity or which are collateralized, to the extent uninsured, by any obligations permitted by KRS 41.240(4).

4. Shares of mutual funds and money markets, each of which will have the following characteristics:

   a. the mutual funds shall be an open-end diversified investment company registered under the Federal Investment Company Act of 1940, as amended;

5. the management company of the investment company shall have been in operation for at least (5) years;

6. all of the securities in the mutual fund shall be eligible investments under this section.

B. Limitation on Investment Transactions
With regard to the investments authorized in this section, the following limitation shall apply:

No investments shall be purchased for the Library on a margin basis or through the use of any similar leveraging technique.

Diversification of Investments

The Library recognizes that some level of risk is inherent in any investment transaction. Losses may be incurred due to market price changes or closing investments prior to maturity due to unanticipated cash flow needs. Diversification of the Library’s investment portfolio by type of investment instrument and term to maturity is the primary method to minimize investment risk.

To the extent possible, the Library will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow need, the Library’s funds should not, in general, be invested in securities maturing more than 1 year from the date of the purchase. However, the Library may collateralize its repurchase agreements using longer-dated investments not to exceed 30 years, if maturities of the investments are made to coincide as nearly as practical with the expected use of the funds. Reserve funds may be invested in securities exceeding 1 year, if maturities of the investments are made to coincide as nearly as practical with the expected use of the funds.

Safekeeping and custody

To protect against potential fraud and embezzlement, investment assets shall be secured through third-party custody and safekeeping procedures. Bearer instruments shall be held only through third-party institutions. Any officer or employee of the Library authorized to engage in investment transactions shall be bonded in an amount established by the Board. Collateralized securities, such as repurchase agreements shall be purchased using the delivery vs. payment procedure. The safekeeping procedures utilized in the Library’s investment program shall be reviewed by an independent auditor in accordance with KRS 65.065.

Collateral

It is the policy of the Library to require that all cash and investments in excess of the amount insured by the FDIC maintained in any financial institution named as a depository be collateralized. In order to anticipate market changes and provide a level of security for all funds, the collateralization level shall be 100% of the market value of principal, plus accrued interest. Collateral shall be limited to the types of instruments authorized as collateral for state funds in KRS 41.240.

Collateral shall always be held by an independent third-party custodian with whom the Library has a current custodial agreement. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the Library and retained by the Board.
Investment Reporting

The Treasurer shall prepare and submit to the Library Board a monthly report regarding the status of the Library’s investment program. As to each investment, the report shall include the following information:

1. Name of financial institution from which the investment was purchased or in which assets are deposited.

2. Typeofinvestment.

3. Certificateorotherreferencenumber,ifapplicable.

4. Percentage yield on an annualized basis.

5. Purchase price, and maturity date.

6. Current market value of the investment.

In addition, the report shall explain the month’s total investment return and compare the return with the budgetary expectations.

Audit

In connection with the audit of Library’s funds conducted by an independent certified public accountant, the auditor shall conduct a review of the Library’s investment program, including internal controls and procedures, and the results of the review, including recommended changes, shall be included in the Library’s audit.

Investment Policy Adoption

The Library’s investment policy shall be adopted by order of the Library Board and shall become effective on the date set forth in the order. The policy shall be reviewed annually and revised, as appropriate. Any amendments to this policy must be made by order of the Board. At maturity or liquidation, the monies previously invested, if reinvested, shall be invested only in accordance with this policy. The Board may take a reasonable period of time to adjust the existing portfolio to the provisions of this policy in order to avoid the premature liquidation of any current investment.

The purpose of the Taylor County Public Library's (TCPL) promotional media is to increase public awareness of the library. Promotions or advertisements should always be in line with the library’s mission statement and should connect the public to the library's location, website, resources, events, services, and announcements.

The library publishes monthly newsletters, regularly updates the library website, and communicates to local media (radio/newspaper) upcoming events. In the event that the library chooses to advertise with other outlets, the following guidelines should be follows:

Minimum Requirements

• The TCPL logo be used.

• The TCPL contact information, which includes one or more of the following: website

  address, phone number, and/or physical address.

• The cost of the advertisement should appropriately match the projected/targeted audience

  size.

  Preferred

  • Advertisements that not only include the minimum requirements, but also provide information about general library services.

All programs sponsored by the Taylor County Public Library should meet the following criteria to ensure quality:

• Offers information best transmitted in groups

• Introduces a range of library services

• Enhances the use of the library’s collection

• Improves access to information for targeted audiences

• Encourages positive community cooperation and support

• Provides Entertainment, education, and enhanced learning support for patrons

  In addition to the above criteria, we will consider attendance, appropriateness of subject to the audience, circulation in subject area of the program, and comments from the public and library staff in determining whether or not the program was worthwhile.

  Every attempt will be made to accommodate all who wish to attend a program. However, when safety or the success of a program requires it, attendance may be limited. When limits must be established, attendance will be determined on a first come, first served basis, either with advanced registration or at the door.

  The library does not offer programs of a purely commercial nature. Library programs must have a special educational, informational, or cultural value to the community. Examples of programs that would be considered of a commercial nature include but are not limited to presentations offered for free but with the intention of soliciting future business.

  Professional performers and presenters that reflect specialized or unique expertise may be hired for Library programs; performers and presenters will not be excluded from consideration because of their origin, background, or views, or because of possible controversy. Performers and presenters will complete and sign a Library Performance/Presentation Contract (the prototype of which is attached to this Policy) and will be bound by the conditions of it. Library Staff who present programs do so as part of their regular job and are not hired as outside contractors for programming.

  All Library programs are open to the public. Specific adult programs are limited to attendees that are age 18 and older. The Library’s philosophy of open access to information and ideas extends to Library programming, and the library does not knowingly discriminate through its programming. Library sponsorship of a program does not constitute an endorsement of the content of the program or the views expressed by participants, and program topics, speakers and resources are not excluded from programs because of possible controversy.

The Library welcomes expressions of opinion from customers concerning programming. If a customer questions a library program, he/she should first address the concern with a Library staff member. Patrons who wish to continue their request for review of Library programs may submit the Request for Review form. Requests for review of programs will be considered in the same manner as requests for reconsideration of library materials as outlined in the Library’s Collection Development Policy.

It is the policy of the library to hold lost items behind the front desk for 30 days. Items will be indexed by date. Anyone missing an item must claim the item within 30 days. To claim an item, owner must be present, show ID, and be able to give a detailed description of what was lost. After 30 days, the lost item will be discarded (donated, recycled, or thrown away.)

Open Records Requests and Records Retention

The Taylor County Public Library is subject to the Kentucky Open Records Act (KRS 61.870- 61.884) and certain requirements with regard to records retention.

Retained records

The Taylor County Public Library will maintain and retain its records in accordance with applicable laws and regulations. Unless otherwise provided by law, records may be retained or discarded according to the Records Retention Schedules as adopted by the State Archives and Records Commission.

Public records

Not all records of the Taylor County Public Library will necessarily be “public records” under the Open Records Act, and even some public records are exempt from operation of the Act. "Public record" generally means all books, papers, maps, photographs, cards, tapes, discs, diskettes, records, or other documentary materials prepared, owned, used, in the possession of, or retained by the Library. It does not include any records owned by a private person or corporation that are in the possession of the Library or one of its employees.

Requests for records

The Taylor County Public Library Director (or designee) acts as Custodian for all of the Library’s public records. Any person may request to inspect or receive copies of the Library’s non-exempt public records. All requests to view or copy the Library’s public records pursuant to the Kentucky Open Records Act must be made in writing and must contain the requester’s name and signature. (An Open Records Request form is attached to this policy.) All Open Records Requests must be submitted via U.S. Mail, facsimile transmission, or hand delivery. Emailed Open Records Requests will not be honored. Open Records Requests should be directed to the attention of the Library’s Director. If a requester is requesting to be provided with copies of non- exempt public records, they must provide a sufficiently precise description of the documents they are seeking so as to allow the Director to readily identify them.

Response

The Taylor County Public Library has three business days in which to respond to an Open Records Request. This time begins to run the next business day after the request is received. The response to an Open Record Request may: (1) grant the request, (2) deny the request, (3) explain that there will be a delay in responding to the request; or any combination thereof. To the extent a request is granted, the response will provide a timeframe when the requested non-exempt public documents may be inspected in person, or will inform the requester of the applicable copying charge and postage fee required to be paid before copies of the non-exempt public documents may be provided. To the extent a request is denied, the response will provide the legal cause for the denial. To the extent the full response to a request is delayed, the initial response will give a detailed explanation of the cause for any delay and an estimate of when a complete response may be expected.

Copies

To the extent a request is granted, copies of the responsive non-exempt public records requested may be provided at a cost of $0.20 per page, along with any applicable postage costs, all of which must be pre-paid by the requester. Requests for specialized or non-standard copies (e.g. color or oversized copies) will be provided at the cost incurred by the Library to produce them. The Taylor County Public Library may also recover costs associated with staff time expended in responding to a request made for a commercial purpose. Non-public or exempt information may be redacted as appropriate from copies of otherwise non-exempt public records provided.

On-site examination of records

To the extent a request is granted, individuals requesting to review records will be allowed to schedule a time to conduct on-site inspection of non-exempt public records during the regular hours of the Taylor County Public Library. An on-site inspection may be required by the Library if the request is not precise in nature or if the requester resides or maintains his or her principal place of business within Taylor County. Public records must be inspected in the location set by the Library. During their inspection, a requester may have copies made of non-exempt public records (at their own cost), but may not remove, alter or add to documents provided for review. The Library is responsible for protecting the security of public records in its custody, and may require that a staff member be present during any inspection of its public records.

Denial of request

Certain public records are exempt from inspection under the Open Records Act. Circulation and Library use records for individual patrons are exempt from inspection, and requests to inspect or receive copies of these records will be denied, as will a request to inspect or receive copies of any other records which either is not public or which is exempt under the Act. Under certain circumstances, the Library may find that a request would create an unreasonable burden to comply with, and may deny such a request for that reason. Requests that the Library believes are intended to disrupt its essential functions will also be denied. Reasons that a request may be deemed unduly burdensome for compliance, or which may be disruptive to the Library may include time and expense involved in retrieving and duplicating the records, or in the type and nature of the request. To the extent a request is denied, the Library will provide the legal basis for the denial to the requester.

Welcome to Taylor County Public Library. This Code of Conduct is intended to encourage behavior that supports the library’s objective to provide the best possible resources in a warm, welcoming, safe environment. It is the responsibility of the library to ensure the safety of its patrons, visitors, and staff.

This Code of Conduct is posted in the library, and copies are available at the Front Desk. Behavior becomes unacceptable when it interferes with the library objective, causes damage to buildings or equipment, or causes injury to oneself or others. Those willing to modify unacceptable behavior are always welcome to stay. Those unable to comply will be asked to leave and library privileges may be suspended.

Examples of Unacceptable Behavior include but are not limited to:

• Offensive language, such as swearing, obscenities, ethnic slurs, etc.

• Loud, disruptive conversations.

• Harassment or threatening others either verbally or physically.

• Removing or attempting to remove materials, equipment, or property without proper

  checkout or other official authorization.

• Damaging or defacing library materials, running and/or climbing within the library or

  playing with the artwork and/or displays.

• Any violation of federal or state laws or local ordinances. Theft, vandalism and

  mutilation of the library’s property are criminal offenses and may be prosecuted. The library reserves the right to inspect bags, briefcases, backpacks, and other such items when the staff has reason to believe this rule has been violated.

• Carrying weapons by unauthorized personnel.

• Failing to adhere to copyright laws.

• Eating and drinking except in authorized areas.

• Smoking or use of other tobacco products on library premises.

• Leaving children at the library under the age of 12 unattended. Any child 8 years and

  younger must be in close proximity of a caregiver while in library.

• Being in unauthorized areas of the library.

• Use of facilities or equipment for solicitation or distribution of materials, without prior

  authorization.

• Use of bicycles, skates, or skateboards on premises.

• Library users wearing inappropriate attire, including being without shoes and shirts.

• Patrons whose bodily hygiene is offensive so as to constitute a nuisance to other patrons

  may be asked to leave the library.

• Loitering in the building or outside of the building.

• Sleeping or bathing in the building.

• Bringing animals into the building, with the exception of pre-approved animal programs

  or animals providing assistance to people with disabilities.

Prevention

The Taylor County Public Library actively works toward the prevention and containment of pests, including rodents and insects of all kinds, in the Library and library materials. Staff members are trained on bug prevention, containment, and elimination procedures and act quickly to eliminate any known issues in the Library. The Library is inspected and treated by a professional pest control company on a monthly basis to prevent general pest problems. An inspection or treatment may be ordered at any time deemed necessary by the Library Director.

All materials are inspected and cleaned when returned to the Library. Any item exhibiting signs of bugs of any type, including bed bugs and roaches, is immediately treated or discarded. Items to be treated are placed in a plastic bag or container and sealed. The items are then placed in a special heater designed for bug treatment and heated to a recommended high temperature for a time long enough to kill the pests. After treatment, staff will inspect the items to determine if they can be saved or must be discarded. Items containing bug stains of any kind, especially blood or fecal matter, are not salvageable and must be discarded. Damaged and discarded items are charged to the borrower at replacement value. Items deemed to be in good condition are cleaned and returned to circulation.

Pests in Library Materials

In order to keep the Library a safe place for all patrons to borrow materials, patrons who return items with obvious signs of bugs may have borrowing privileges restricted or suspended. The following procedures will be followed for all Library users:

First Occurrence

The first time a borrower returns materials with signs of bugs, staff will:

• Speak with the patron about what was found in the materials in a non-confrontational and

  confidential manner.

• Show them the materials and bugs whenever possible.

• Suggest ways the patron can address the issue (keeping materials in closed containers at

  all times when not being used, inspect them before return, talk with landlord or

  management if they live in a congregate living facility, etc.)

• Offer information about bug treatment options.

• Explain that no more than three items may be checked out on the patron’s account, as well as any individual accounts connected to the patron’s, at any given time until the patron provides the Library Director proof of treatment, such as a bill from an exterminator or a notice of treatment from a landlord. Or, if no other signs of bugs are found in returned materials for a period of three months, the Library Director, upon request by the patron, may reinstate full borrowing privileges. Further sightings at any time will be considered a second occurrence, even if privileges have been reinstated.

• Explain that if bugs or signs of bugs are found in returned materials again, borrowing privileges for the patron’s account and all connected accounts may be suspended until the patron can demonstrate that their home has been treated.

• Complete an incident report to be filed in the Library Director’s office.

• Note the problem on the patron record.

  Sample note to write on the patron’s account:
  Bugs 1st offense. Returned books with roaches 03/12/18. Limited to 3 items out until proof of treatment or 3 months of returned clean books. Max may be increased on 06/12/18. TLS

  Second Occurrence

  The second time a borrower returns materials with signs of pests, at any point after the first occurrence, staff will:

• Speak with the patron about what was found in the materials in a non-confrontational and confidential manner.

• Show them the materials and bugs whenever possible.

• Suspend all borrowing privileges by placing a block on the patron’s account as well as

  each individual connected account.

• Explain that borrowing privileges have been suspended until the patron provides to the Library Director proof of treatment such as a bill from an exterminator or a notice of treatment from a landlord. If such proof is provided, full borrowing privileges may be reinstated by the Director. Further sightings at any time in the future will be considered a second occurrence, even though privileges had been reinstated.

• Complete an incident report to be filed in the Library Director’s office.

• Note the problem on the patron record.

As the governing authority of the Taylor County Public Library District, the Board is authorized to enter into contracts and otherwise purchase products and services necessary to “establish, equip and maintain libraries...and do all things necessary to provide efficient library service.” KRS 173.745(1).

Purchasing Authority

Unless otherwise provided for in this policy, the Director, or designee, shall have the authority to purchase or lease products or services within the budget adopted, and may sign contracts and other instruments of the Board when authorized to do so by the Board. All procurement expenditures are subject to audit.

Any purchase or procurement of $5,000 or more not specifically included as an item within the approved budget shall be brought before the Board for approval.

Purchases over Twenty Thousand Dollars

As required under KRS 424.260, all purchase orders or contracts for products or services in excess of twenty thousand dollars ($20,000), except those exempted below, must be advertised for bid. Purchases may not be parceled, split, or scheduled over a period of time in order to subvert the intent of this requirement.

All such bid processes shall be conducted according to the provisions of KRS 424.130 and 424.140.

State or Federal [GSA] Contract Pricing

As authorized under KRS 45A.050, KRS 45A.420 and KRS 66.470, the Library may purchase products and services outside of the bidding process if those products and services meet the specifications of price contracts awarded by the state Finance and Administration Cabinet or the Federal Government.

Competitive Bidding Exemptions

The following purchases are exempt by law or Finance and Administration policy from competitive bidding. However, the Board may elect at any time to solicit bids or proposals for purchase of exempt products and services in order to obtain the best value for the Library.

• Contractual services where no competition exists, such as electrical energy, telephone service, and other public utility services. KRS 45A.095 45A.380(2)

• Contractual Services of a licensed professional, such as attorney, physician, psychiatrist, psychologist, certified public accountant, registered nurse, or educational specialist; a technician such as a plumber, electrician, carpenter, or mechanic; or an artist such as a sculptor, aesthetic painter, or musician, provided, however, that this provision shall not apply to architects or engineers providing construction management services rather than professional architect or engineer services, when a written determination has been made that competition is not feasible. KRS 45A.380

• Subscriptions for the purchase of periodicals in either paper or electronic format. A subscription may include a professional journal, newspaper, or other required publication. KRS 45A.050 45A.380(1)

• Copyrighted material in either paper or electronic format for which only one source of supply is available. Items commonly covered under this section include:

• Library books. KRS 45A.095 45A.380(1)
• Published books, maps, periodicals, and technical pamphlets. KRS 45A.050

45A.380(1)

• Works of art for museum and public display. KRS 45A.050 45A.380(1)

• Services of a visiting speaker, professor, expert witness, or performing artist. KRS 45A.095

  45A.380(3)

• Rates fixed by law or ordinance. KRS 45A.09

• Cooperative purchases made between state agencies, political subdivisions, state universities,

  agencies of other states, or agencies of the federal government. KRS 45A.300 45A.420

• Advertisements, public media, public displays, billboards, signage, and booths. Dissemination of information and the purchase or rental of promotional related items for

  library use. (for clarification, see FAP 111-09-00 45A.380{2})

• Equipment repair service and parts. (for clarification, see FAP 111-09-00 45A.380{5})

• A product or service for which there is only one (1) known capable supplier as occasioned by

  the unique nature of the requirement, supplier, or market condition. (for clarification, see

  FAP 111-10-00 45A.380{2})

• Contracts for group life insurance, group health and accident insurance, group professional

  liability insurance, worker's compensation insurance, and unemployment insurance. KRS 45A.380

• A product or service made necessary by an emergency which will cause public harm as a result of the delay in competitive procedures. KRS 45A.380

Purchases Less Than Twenty Thousand Dollars

Purchases of products and services less than twenty thousand dollars ($20,000) but more than five thousand dollars ($5,000) may be made in the open market, without newspaper advertisement. Such purchases shall, whenever possible, be based on at least three (3) competitive written proposals or ascertained from vendor's price lists or other quote information. Award shall be made to the supplier offering the best value.

Purchases Less Than Five Thousand Dollars

Purchases of products and services less than five thousand dollars ($5,000.00) may be made without competitive proposals but shall be made with attention to the lowest possible cost, consistent with the needs of the Library with regard to durability, performance, delivery and service.

Tax Exemption

As provided for by KRS 139.470(7), the Library is exempt from the Kentucky sales and use tax as applied to purchases of tangible personal property or services. This exemption applies only to purchases of property or services for use by the Library. The exemption cannot be claimed by a contractor purchasing property to be used in fulfilling a contract with the Library, or by a Library employee or Board member for their own personal purchases.

Payment

All invoices and pre-payments shall be paid promptly in accordance with generally accepted business and accounting practices. The Director, in conjunction with the Treasurer, shall be the disbursing officer of the Board. In the absence or inability of the Director or Treasurer, these duties shall be performed by such other Board member(s) or staff members as the Board may designate. Payments made by check shall be cosigned. All disbursements shall be submitted for approval monthly by providing to the Board a copy of the Treasurer’s report and payment vouchers.