We have just published an article that might be helpful.  The citation is below:

vanDuinkerken, Wyoma, Jane Smith, Jeanne Harrell, Leslie, Reynold, Sandra Tucker, and Esther Carrigan. "Creating a flexible fund structure to meet the needs and goals of the library and its users, Library Collections, Acquisitions, & Technical Services, 32 (2009), 142-149.

(The journal is an Elsevier publication available online through ScienceDirect.)

Tracey, if you want to contact us directly, that would be fine, too.

Jeanne Harrell
Senior Head of Technical Services
Head of Acquisitions
University Libraries
Texas A&M University
jeanneh@tamu.edu

5000 TAMU | College Station, TX 77843

Tel. 979.862.1895 | Cell. 979.255.5647 | Fax. 979.862-1166

http://library.tamu.edu ( http://library.tamu.edu/ )

>>> T Thompson <thomtd@NMSU.EDU> 11:03 AM 3/13/2009 >>>
I am looking at restructuring our budget.  I am hoping to pull from the
wisdom of the list.  How granular is the fund structure in your budget?  Do
you have the serials broken out into each area?  For example, we have an
engineering summary fund with allocation funds of Industrial Eng, Mechanical
Eng, etc.  As you know, the interdisciplinary nature of subscriptions
doesn't always lend itself to this type of fund structure.  Also, do you
have serials separated form other areas of the budget?  I am in particular
interested if you separate print (both journals and monograph serials) and
electronic serials and databases.

Last question, do you know of any literature that address the structure of
the budget?  I have seen many articles dealing with allocation but not
structure.

Any input would be appreciated!

Tracey Thompson

Acquisitions Librarian

New Mexico State University Library

MSC 3475 P.O. Box 30006

Las Cruces, NM 88003-8006

(p) 575-646-8093

(f) 575-646-7477