This section asks for information regarding your library system's operating revenue, including federal, state, local, and other income, as well as operating expenditures, including staff, materials, and other expenditures. You may add as many repeating groups as you need in order to include all grants and income. All revenue and expenditure numbers should be reported in whole numbers only.
301A - State Aid has been pre-filled for you.
301B - State Contribution to Retirement has been pre-filled for you.
302A - Federal Grants Administered by MSLA - please enter only LSTA grants administered by MSLA; indicate each grant by its assigned grant number. All systems should have at least one grant in this category - the Staff Development/MLA Conference grant.
302C - Other Federal Grants - Federal grants received from any federal agency, including IMLS, if your system received a grant directly from IMLS outside of LSTA.
Q: Where do we record funds received through the Young Readers Matching Grant program (Dolly Parton Imagination Library)?
A: Please enter the funds sent to Dolly Parton Imagination Library (DPIL) as:
303B Other Grants
Grant title: Young Readers Matching Grant
Grant Amount: Amount sent to your account at DPIL
Q: How do we report funding that was received in one year, but spent in the next?
A: The flow of grant-related money should be reported exactly as it happened. You spent a ton of money in 2022 but didn't submit for the reimbursement until 2023? Then the expenditures go in the 2022 report and the revenue will be reported in 2023.
Section 3 - Operating Revenue
Report revenue used for operating expenditures as defined below. Include federal, state, local, or other grants. DO NOT include revenue for major capital expenditures, contributions to endowments, revenue passed through to another agency (e.g., fines), or funds unspent in the previous fiscal year (e.g., carryover). (Funds transferred from one public library to another public library should be reported by only one of the public libraries. The state data coordinator shall determine which library will report these funds.) All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 300 | Local Government Revenue | This includes all local government funds designated by the local government and available for expenditure by the public library. Do not include the value of any in-kind services or the value of any gifts or donations, library fines or fees. Grants from other sources will be entered into the appropriate place – state, federal, or special. |
| 301 | State Government Revenue | 301A + 301B. |
| 301A* | State Aid | Enter the amount shown on the State Aid Appropriations Formula. This figure has been pre-filled for you. |
| 301B* | State Contribution to Retirement | The amount from the State Contribution to Retirement Chart. These funds must also be included under expenditures. This figure has been pre- filled for you. |
| 302 | Federal Government Revenue | 302B + 302D. |
| 302A | Federal Grants Administered by MSLA | This includes only LSTA grants administered by MSLA. Use local audit reports or local accounting to determine applicability. Please specify the state assigned grant number and grant amount for each grant individually. |
| 302B | Total Federal Grants Administered by MSLA | Sum of all grants listed in 302A |
| 302C | Other Federal Grants | Please specify additional federal grants. List each separately by grant title and amount. |
| 302D |
Total of all other Federal grants |
Sum of all grants listed in 302C |
| 303 | Other Operating Revenue | 303A + 303C + 303E. |
| 303A | Income from Endowments & Gifts | Enter only money received during the fiscal year being reported. |
| 303B | Other Grants | Please specify additional grants. List each separately by grant and amount. DO NOT include capital grants, as these are counted separately. |
| 303C | Total of all Other Grants | Sum of all grants listed in 303B |
| 303D | Additional Income | This includes income from library fines, fees for library services, and interest. Include e-rate funds received during the fiscal year being recorded. Please list each item separately. |
| 303E | Total of Additional Income | Sum of all income listed in 303D |
| 304 | Total Operating Revenue | 300 + 301 + 302 + 303 |
Operating Expenditures
Operating expenditures are the current and recurrent costs necessary to support the provision of library services. Significant costs, especially benefits and salaries, that are paid by other taxing agencies 'on behalf of' the library may be included if the information is available to the reporting agency. Only such funds that are supported by expenditure documents (such as invoices, contracts, payroll records, etc.) at the point of disbursement should be included. Do not report the value of free items as expenditures. Do not report estimated costs as expenditures. Do not report capital expenditures under this category. All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 350 | Salaries & Wages Expenditures | This includes salaries and wages for all library staff (including plant operations, security, and maintenance staff) for the fiscal year being reported. Include salaries and wages before deductions but exclude employee benefits. |
| 351 | Employee Benefits Expenditures |
351A + 351B + 351C. |
| 351A | Insurance | Enter amounts for direct paid employee benefits including medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, workmen's compensation, tuition, and housing benefits. |
| 351B | Social Security | Enter amounts direct paid for Social Security benefits. |
| 351C | Retirement | Enter amount for direct paid employee retirement benefits. Include State contribution to retirement, which should also be included as income in 301B. |
| 352 | Total Staff Expenditures | 350 + 351 |
Collection Expenditures
This includes all operating expenditures from the library budget for all materials in print, microform, electronic, and other formats considered part of the collection, whether purchased, leased, or licensed. Exclude charges or fees for interlibrary loans and expenditures for document delivery. All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 353 | Print Materials Expenditures | Report all operating expenditures for the following print materials: books, current serial subscriptions, government documents, and any other print acquisitions. |
| 354 | Electronic Content Expenditures |
Report all operating expenditures for electronic (digital) content. Include expenditures for electronic content for which the library has acquired permanent or temporary access rights. Include fees paid to platforms that provide licensed content. Note: Expenditures for computer software used to support library operations or to link to external networks, including the Internet, are reported under Other Operating Expenditures (data element #357). |
| 355 | Other Materials Expenditures | Report all operating expenditures for other materials, such as microform, audio and video physical units, DVD, circulating portable electronic devices, and materials in new formats. |
| 356 | Total Collection Expenditures | 353 + 354 + 355 |
Other Operating Expenditures
All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 357 | Other Operating Expenditures |
This includes all expenditures other than those reported for 352 and 356. Note: Include expenses such as binding, supplies, repair or replacement of existing furnishings and equipment; and costs of computer hardware and software used to support library operations or to link to external networks, including the Internet. Report contracts for services, such as costs of operating and maintaining physical facilities, and fees paid to a consultant, auditor, architect, attorney, etc. |
| 358 | Total Operating Expenditures | 352 + 356 + 357 |
