§3030.340. Finances and Records  


Latest version.
  • The library system board of directors shall:

     

    a)         Maintain all financial records at the system administrative headquarters.

     

    b)         Conduct an annual audit of the library system grant funds as part of the public library's annual audit by an independent certified public accountant and make available copies of the audit to the State Librarian on or before September 30 following the end of the fiscal year.