Budget information

This resource page was developed to give ALA Member Leaders information about the overall budget process. 


The budget development, implementation and review calendar provides an overview of ALA staff and member leader activities relating to the immediately prior fiscal year, the current fiscal year, and the upcoming fiscal year.

This document descibes the context in which the ALA budget is developed and implemented and provides an overview of the budget development process and timeline, guidelines for effective budget development and review, and links to additional information.

A list of financial terms pertinent to ALA budget background and guidelines.

A graphic representation of the total ALA budget, including descriptions and components of the Operating Fund, the Plant Fund, the Long-Term Investment Fund, and Grants & Awards.

The formula, process, and methodology for calculating a unit's indirect costs, including an example and downloable supporting documents.


This page was prepared under the direction of the  ALA Training, Orientation  and Leadership Development Committee (TOLD).  For additional assistance and comments, please contact, Lorelle R. Swader, Director of the  Office for Human Resource Development and Recruitment (HRDR) at lswader@ala.org.