Unreserved and Reserved Fund Policy
Services
Confidentiality of Library Records & Customer Data Policy
Use
Customer Use of Library Spaces Policy
Support
Facilities
Library Facility Ownership Policy
Site Selection & Acquisition Policy
Management
Capitalized Asset / Small & Attractive Asset Management Policy
Library Administrative Policies Policy
Finances
Collection Development Guidelines
Community Display Cases and Art Exhibits
Customer Conduct Administrative Policy
Library Materials and Equipment Borrowing Administration Policy
Public Bulletin Board & Community Information Distribution Guidelines
Public Records Request Administrative Policy
Security Camera Use Administrative Policy
American Library Association
Contact Us FAQs
-
Chat with us
- Chat with library staff in real-time. Chat is available Monday - Saturday, 9 am - 6 pm.
By email
- Submit your questions, comments or suggestions by email and our librarians will assist you.
By phone
- Check Locations & Hours to find your community library's phone number and operating hours.
- Questions? A member of our Administrative Center staff can also help direct your call. Call us at 360-651-7000 (local) or 877-766-4753 (toll-free), Monday - Friday, 7:30 am - 4:30 pm.
Text us
- Text your questions to (360) 810-5188. Text assistance is available Monday - Saturday, 9 am - 6 pm. Please include your name and telephone number in your initial message. Standard text messaging rates apply.
Book a Librarian
- Make an appointment for a virtual or in-person Book a Librarian session. These free sessions allow you to get one-on-one assistance with your research and technology questions.
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Contact us for assistance.
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Sno-Isle Libraries provides access to its public records under the provisions of the Washington State Public Records Act RCW 42.56, the Public Records Policy, and the Public Records Request Administrative Policy.
The Library makes a variety of records available online, including, but not limited to:
- Board of Trustees meeting agenda, packets, and minutes
- Contracts awarded
- Annual Community Report
Other records maintained by the Library are available for public inspection or copy, unless specifically exempted by law.
Use of the Library’s Public Records Request form is the most efficient way to make a request; however, its use isn’t required for a request to be processed. Requests may be submitted in person, via mail, email, or phone. To best assist you, include the following information:
- Contact information of requester
- Identification of the public records adequate to locate the records
- Whether you wish to inspect the records in person and/or purchase physical or digital copies
- The date and time of day of the request
Anyone wishing to inspect or receive a copy of the Library’s public records or seeking assistance in making such a request should contact the Library’s Public Records Officer:
Stacy Siler
Public Records Officer
Sno-Isle Libraries
7312 35th Ave NE
Marysville, WA 98271-7417
Phone: 360-651-7026/ Fax: 360-651-7151
publicrecordsofficer@sno-isle.orgThe more precisely you can identify the record(s) you seek, the more responsive the Library can be. You do not need to state the purpose of your request. However, in an effort to clarify or prioritize a request and provide responsive documents, the Public Records Officer may inquire about the nature or scope of the request.
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Some libraries offer space for community displays or art exhibits. Availability and details vary by location. To learn more, please review our guidelines. To request space, contact your closest library with space for art exhibits or community displays.See also:
Sno-Isle Libraries Board Policy
Purpose
To establish Board of Trustees (Board) direction for the classification, oversight, and use of Sno-Isle Libraries’ (the Library District) reserved and unreserved funds consistent with Washington law and the Office of the Washington State Auditor’s Budgeting, Accounting and Reporting System (BARS).
Scope
The Library District Board of Trustees (Board) recognizes that the use of reserved and unreserved funds is an essential element of comprehensive fiscal planning and risk management. Resources are routinely preserved to address planned and unplanned circumstances. Such circumstances include, but are not limited to:
- Cash flow requirements
- Future capital needs
- Significant operating or capital expenditures
- Economic uncertainties including downturns in the local, state or national economy
- Local emergencies and disasters
- Loss of a major revenue source
- Uninsured losses
The Library District classifies cash and investments as reserved or unreserved based on the presence or absence of specific restrictions or designated purposes established by the Board or an applicable instrument. Cash and investments with a specific restriction or designated purpose are classified as reserved. Generally, cash and investments not subject to a specific restriction or designated purpose are classified as unreserved.
Implementation
The Library District shall maintain an administrative policy and related procedures, under the direction of the Director of Finance, that comply with all applicable law and accounting requirements.
Reserved Funds
Expenditures from, deposits to, and the establishment of new board reserved funds (e.g., restricted by policy) must be authorized by the Board by resolution or through adoption of the annual budget.
Unreserved Funds
The Board has established two unrestricted unreserved funds: the General Operating Fund and the Reserve Fund. The General Operating Fund is used to support the daily operations of the Library District. Investments within the General Operating Fund may be moved from cash to investments at the discretion of the Director of Finance to support cash flow and operating needs. The Unrestricted Reserve Fund is used for purposes that may be established by the Board through operations or strategic planning and must be authorized by the Board by resolution or through adoption of the annual budget.
Annual Review of Reserve Fund Amounts
The Director of Finance or designee shall provide the Executive Director and Board with reserve analysis and recommendations for any proposed changes to Reserve Fund amounts. The Board shall consider such changes, if any, in conjunction with review and adoption of the Library District’s annual budget; however, changes may be considered at any Board meeting.
Associated Policies and Laws
- Revised Code of Washington (RCW) Chapter 27.12 — Public Libraries
- RCW Chapter 43.09 — State Auditor
- Office of the Washington State Auditor: Budgeting, Accounting, and Reporting System (BARS) Cash Manual.
- Sno-Isle Libraries Board policy. Equity
- Sno-Isle Libraries Administrative Policy. Accounting 1-03: Unreserved and Reserved Funds Policy
- Sno-Isle Libraries Administrative Procedure. Unreserved and Reserved Fund Procedure
Process
This policy shall be reviewed at least every four (4) years by the Director of Finance or designee, who may recommend appropriate updates. Any such recommendations shall be made to the Executive Director and other appropriate reviewers before submission to the appropriate Board committee. The committee shall review the recommendations, revise the policy as appropriate, endorse the revised policy, and forward it to the full Board for approval.
Policy History
Date approved: September 28, 2026
Next review date: 2030
Adopted: 2012
Contact Us FAQs
-
Chat with us
- Chat with library staff in real-time. Chat is available Monday - Saturday, 9 am - 6 pm.
By email
- Submit your questions, comments or suggestions by email and our librarians will assist you.
By phone
- Check Locations & Hours to find your community library's phone number and operating hours.
- Questions? A member of our Administrative Center staff can also help direct your call. Call us at 360-651-7000 (local) or 877-766-4753 (toll-free), Monday - Friday, 7:30 am - 4:30 pm.
Text us
- Text your questions to (360) 810-5188. Text assistance is available Monday - Saturday, 9 am - 6 pm. Please include your name and telephone number in your initial message. Standard text messaging rates apply.
Book a Librarian
- Make an appointment for a virtual or in-person Book a Librarian session. These free sessions allow you to get one-on-one assistance with your research and technology questions.
-
Contact us for assistance.
-
Sno-Isle Libraries provides access to its public records under the provisions of the Washington State Public Records Act RCW 42.56, the Public Records Policy, and the Public Records Request Administrative Policy.
The Library makes a variety of records available online, including, but not limited to:
- Board of Trustees meeting agenda, packets, and minutes
- Contracts awarded
- Annual Community Report
Other records maintained by the Library are available for public inspection or copy, unless specifically exempted by law.
Use of the Library’s Public Records Request form is the most efficient way to make a request; however, its use isn’t required for a request to be processed. Requests may be submitted in person, via mail, email, or phone. To best assist you, include the following information:
- Contact information of requester
- Identification of the public records adequate to locate the records
- Whether you wish to inspect the records in person and/or purchase physical or digital copies
- The date and time of day of the request
Anyone wishing to inspect or receive a copy of the Library’s public records or seeking assistance in making such a request should contact the Library’s Public Records Officer:
Stacy Siler
Public Records Officer
Sno-Isle Libraries
7312 35th Ave NE
Marysville, WA 98271-7417
Phone: 360-651-7026/ Fax: 360-651-7151
publicrecordsofficer@sno-isle.orgThe more precisely you can identify the record(s) you seek, the more responsive the Library can be. You do not need to state the purpose of your request. However, in an effort to clarify or prioritize a request and provide responsive documents, the Public Records Officer may inquire about the nature or scope of the request.
-
Some libraries offer space for community displays or art exhibits. Availability and details vary by location. To learn more, please review our guidelines. To request space, contact your closest library with space for art exhibits or community displays.See also: