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This book discusses the income and expenditure of Public Library.The sources of finance for public libraries are not fixed and permanent like other institutional and governmental libraries. The items of income of a public library are grants, membership fees, overdue charges, interest from bank, sale of publications, income from library estate, fines, sale of old newspapers, library cess or tax, donations, gifts etc. The Study is related to Ganesh Public library,Parbhani.