Synopsis Electronic information will continue to garner a sizeable share of the time, attentions and resources of present and future libraries. Today's environment requires substantial investment in technology on a regular basis, which combined with libraries, budget woes, means that smaller firms may not be able to survive. The book explores the problems in fiscal management. The purpose of the accounting system is to assure the proper use of monies provided and to make it possible to track expenditures. The sixth chapter Protecting the Collection speaks about the several aspects to protecting the collection including proper handling of materials, environmental control, security and disaster preparedness planning. The challenge is electronic resources and their long-term preservation.

One of the IRS regulations relevant to libraries has to do with gifts and donations to a library or not for profit information center. To meet IRS requirements, an acknowledgment letter must contain the library's name, the date of the contribution and the location or place of the gift. The book explores on the causes of censorship. The library bill of rights is an important guide to professional conduct in terms of intellectual freedom.