Public Libraries and Embezzlement: An Examination of Internal Control and Financial Misconduct

Abstract

Embezzlement and similar crimes of financial misconduct are a growing area of concern for library managers and trustees. Library budgets have increased dramatically during the past twenty years, but this has not been accompanied by a corresponding increase in financial management techniques. This study investigated a national sample of ten states and an indepth case study of one state (Indiana) using the technique of internal control (a subspecialty of auditing), both to understand how the embezzlements occurred and to suggest areas of improvement in library financial management to deter future cases of embezzlement. Libraries that experienced embezzlement tend to lack internal practices, a condition that may be common to many public libraries. Two general findings emerged from the study: embezzlement is a continuing problem in public libraries, and better training in financial management for librarians and library board members should increase awareness of the risks of embezzlement and significantly deter embezzlement.

Transparency in Spanish archive and library websites: A comparative study

“…Transparency of libraries’ own governance, in turn, is associated with tackling corruption, referred to by authors such as Snyder and Hersberger (1997) when discussing embezzlement in libraries and the scant financial control exerted, a problem likewise identified by Hurst (2013). Irrespective of country, the growth of movements calling for transparency in public bodies has prompted growing numbers of institutions to provide more transparent information on their governance.…”

Library Quarterly Management Literature, 1931–2004

“…Even with this conflation, the number of relevant articles has plummeted to fourteen. The breakdown of these contributions is four related to academic libraries, seven to public libraries, two to consortial/multitype libraries, and one to school libraries [137][138][139][140][141][142][143][144][145][146][147][148][149][150]. Topics covered during this period include book storage, the digital library control zone, geospatial information needs, public libraries and embezzlement, and librarians' attitudes toward the marketing of library services.…”