(a) In addition to any other powers granted or duties imposed by this subtitle, each board of library trustees has the powers and duties set forth in this section.

(b) (1) Except as provided in paragraph (2) of this subsection, each board of library trustees:

(i) Shall establish and operate the library to provide free services to residents of the county in which it is located; and

(ii) May permit persons outside of the county to use the library facilities on the terms and conditions it determines.

(2) In Baltimore City and Baltimore, Charles, Montgomery, and Prince George’s counties, the board of library trustees in each of these counties may permit a library to charge fees for the rental of media.

(c) Each board of library trustees may:

(1) Establish and operate libraries at any location in the county;

(2) Determine the policy of the library; and

(3) Adopt reasonable rules, regulations, and bylaws for the use of the library and the conduct of its business.

(d) Each board of library trustees may:

(1) Advise in the preparation of, and approve, the library budget;

(2) Receive, account for, control, and supervise, under the rules and regulations of the county governing body, the spending of all public funds received by the library; and

(3) Use the services of the fiscal agencies of the county governing body.

(e) Each board of library trustees shall:

(1) Provide for an audit at least annually, by an accountant approved by the State Librarian of its business and financial transactions and of the accounts of its treasurer;

(2) Make public the results of the annual audit; and

(3) Make an annual report to the county governing body and the State Librarian on or before November 1 of each year, except that a county having a population of more than 500,000 and having a county library agency as provided by § 23-401(b) of this subtitle shall submit their report by January 1. The report shall show:

(i) The amounts of money received from the library fund and other sources;

(ii) The itemized expenses;

(iii) The number of books and periodicals the library has;

(iv) The results of the annual audit; and

(v) Any other information the State Library Board requires.

(f) Each board of library trustees may:

(1) Accept any gift, grant, or appropriation for library purposes from any person under any appropriate terms and conditions;

(2) Own and dispose of these gifts, grants, and appropriations;

(3) Recommend to the county governing body the acquisition, use, or conveyance of property, for any purpose valid under this subtitle;

(4) Select the location of and approve plans for the erection of library buildings, subject to the approval of the county governing body;

(5) Make contracts for any library service with any person; and

(6) Do anything else necessary for the proper control and development of the library.