Worthington Libraries is implementing a comprehensive overhaul of its budget process for 2026, moving from traditional spreadsheet-based reporting to a robust, narrative-driven budget document that will help residents better understand how their tax dollars support library services.
Chief Financial Officer Jeremie Stevens presented the new approach at the August 19 Board of Trustees meeting, describing it as a fundamental shift in how the library communicates its financial planning to the public. The change comes at a time when libraries across Ohio face increased scrutiny from state legislators regarding their use of public funds.
From Spreadsheets to Stories
The traditional budget process relied heavily on Excel spreadsheets and brief memos that, while technically complete, offered little context for the average resident trying to understand library operations. Starting with the 2026 fiscal year, the library will produce a comprehensive budget document that includes detailed narratives, visual charts, staffing information, and clear explanations of how funds are allocated across different services.
"The library has a strong history of doing all these things well," Stevens explained to the board. "The budget document can really be sort of the heart of the organization, pulling all of the pieces and parts together."
The new document will be organized into clearly defined sections matching the library's financial reporting categories: Library Services (including public services, programs, and collection development) and Support Services (covering administration, facilities, IT, and capital projects). Each section will feature its own dedicated pages with staffing levels, performance goals, and visual representations of budget allocations.
Streamlining the Process
In addition to improving transparency, the library is eliminating its two-step budget approval process. Previously, the board approved a temporary budget in November followed by a permanent budget in March. Going forward, there will be one permanent appropriation approved in November, eliminating redundant work for both staff and board members while still allowing flexibility for mid-year adjustments if needed.
The Friends Foundation of Worthington Libraries is also adjusting its timeline to align with this new process, moving its funding decisions from January to September. This coordination ensures that Friends funding can be incorporated into the initial budget planning, allowing departments to better plan their programs for the coming year.
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Meeting Community Expectations
Library Director Lauren Robinson emphasized that this change brings Worthington Libraries in line with what residents already see from other local government entities. Both the City of Worthington and Worthington Schools produce similar comprehensive budget documents, many of which have received the Government Finance Officers Association's Distinguished Budget Presentation Award.
"That's what our community expects," Stevens noted, "and we should also do that as well."
The timeline for implementation is already underway. Executive team members began identifying priorities in July and are currently working on detailed line-item budgets. The Finance Committee will review the draft document in early November, with full board presentation scheduled for the November 18 meeting.
Looking Ahead
Stevens outlined a three-year vision for the budget process. After implementing the new format in 2026, the library plans to incorporate more strategic planning elements in 2027, allowing for year-over-year comparisons and deeper analysis of goal achievement. By 2028, the library aims to submit its budget for the GFOA's prestigious award program.
The new budget approach also introduces accounting categories such as a "system-wide" designation for programs and services that benefit all branches rather than being attributed to a single location. This includes digital collections, author visits at community venues, and other resources that serve the entire Worthington community.
Board members expressed enthusiasm for the change, with Finance Committee members particularly appreciating the preview provided at the meeting. "The document will be bigger," Robinson acknowledged, "but ... it's so much easier to understand."
As libraries statewide navigate a changing funding landscape and increased calls for accountability, Worthington Libraries' proactive approach to budget transparency positions it as a leader in demonstrating responsible stewardship of public funds while maintaining focus on community service.