Tracy our funds are fairly granular. Subject areas have their own fund codes
and general fund codes (e.g. general science fund) for sources more
interdisciplinary. Subject specials determine what is purchased out of their
funds. We do not distinguish funds by format but continuation funds are
separate from monographs as well as gift funds used to purchase materials.

I have not found much literature on budget structure but a presentation at
the 2006 Charleston conference may be useful.

Cathy Moore-Jansen, Mary Walker, John Williams, "Essential Elements of a
Fund Tree Design: Logical Transaction Records and Enabled Reporting," in *
Charleston** Conference Proceedings 2006*, edited by Beth R. Bernhardt, Tim
Daniels and Kim Steinle, (Westport, Conn.: Libraries Unlimited, 2007),
34-43.

Please feel free to contact me.

Barbara

Barbara S. Dunham
Serials & Electronic Resources Librarian
The Ohio State University
Science & Engineering Library        Phone: 614-688-8487
175 West 18th Ave., Rm. 270          Fax: 614-292-3062
Columbus, OH  43210                     E-mail: dunham.51@osu.edu