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Council approves sale of surplus library materials after debate over Friends group auditing

August 11, 2026 | Marshalltown City Council, Marshalltown City, Marshall County, Iowa


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Council approves sale of surplus library materials after debate over Friends group auditing
The Marshalltown City Council voted to declare specified library materials surplus and authorize their sale or disposal to the Friends of the Marshalltown Public Library after a lengthy discussion about financial oversight.

Library Director Sarah Rosenblum described the library’s collection-management practices and said the Friends are volunteers who support programs and purchases, including recent investments in e-books. “Our public library is not a historical archive. It’s an active community hub,” Rosenblum said, explaining the regular "weeding" of outdated material and the role of memorial donations and Friends funding. Several council members and residents pushed back, saying the Friends had refused to allow auditors to review some records and that the city had received an adverse audit opinion for the past two years. Finance Director Cole Donald explained that books are treated as capital assets and discussed depreciation methods, including an IRS five‑year standard that can reduce book value to zero for older items.

After questions from council and brief public remarks both supporting and criticizing the Friends group, the council approved the resolution to transfer surplus library collection items to the Friends. Supporters in the audience emphasized the Friends’ long record of donations; one resident said the organization had given about $1.2 million. The council asked staff to pursue ways to provide auditors appropriate access while protecting donor privacy where requested.

What happens next: the Friends will proceed with book sales and fundraising for library programs; staff and finance will explore audit protocols that balance volunteer privacy and municipal audit requirements.

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