The Office of the County Auditor conducted a review of public usage of the Alvin Sherman Library as required by the Nova Southeastern University Joint-Use Library Agreement. The agreement requires that the University and the County perform a review of the Joint-Use library’s public usage every five years. The result of the review will determine whether the County funds 40% to 50% of the Joint-Use library’s annual operating budget for the next five years (through June 30, 2022).
Under the County’s Joint-Use Library Agreement with Nova Southeastern University, the amount of County funding participation is based on the percentage of public participation.
We conclude that the process for collecting and reporting the measures of public usage for the audit period are generally appropriate. We also conclude that public usage for the Joint-Use Library based on circulation is 70%. According to the Agreement, we conclude the County is responsible for 50% of the annual operating expenses for the period July 1, 2017 - June 30, 2022.
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