This section asks for information regarding your library system's capital revenue and expenditures.
Note: Do not include annual maintenance of buildings here. These expenditures should be recorded under 357 - Other Operating Expenditures.
Q: How do we report funding for a large purchase (like a van for instance) purchased for the library by another government agency?
A: Record nothing as far as local capital revenue. The funds were never available to the library.
Section 4a: Capital Revenue
Report all revenue to be used for major capital expenditures, by source of revenue. Include funds received for site acquisition; new buildings; additions to or renovation of library buildings; furnishings, equipment, and initial collections (print, nonprint, and electronic) for new buildings, building additions, or building renovations; computer hardware and software used to support library operations, to link to networks, or to run information products; new vehicles; and other one-time major projects. Exclude revenue to be used for replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude income 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. Report federal, state, local, and other revenue to be used for major capital expenditures in the following categories. All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 400 | Local Government Capital Revenue | Report all governmental funds designated by the community, district, or region and available to the public library for the purpose of major capital expenditures, except for state and/or federal money distributed by the local government. |
| 401 | State Government Capital Revenue | Report all funds distributed to public libraries by state government for expenditure by the public libraries for the purpose of major capital expenditures, except for federal money distributed by the state. |
| 402 | Federal Government Capital Revenue | Report federal governmental funds, including federal funds distributed by the state or locality, and grants and aid received by the library for the purpose of major capital expenditures. |
| 403 | Other Capital Revenue | Report private (non-governmental funds), including grants received by the library for the purpose of major capital expenditures |
| 404 | Total Capital Revenue |
400 + 401 + 402 + 403 Note: The amounts reported for Total Capital Revenue and Total Capital Expenditures are not expected to be equal. |
Capital Expenditures
All revenue and expenditure numbers should be reported in whole numbers only.
| Question Number | Question Title | Question Explanation |
|---|---|---|
| 405 | Total Capital Expenditures |
Report major capital expenditures (the acquisition of or additions to fixed assets). Examples include expenditures for site acquisitions; new buildings; additions to or renovation of library buildings; furnishings, equipment, and initial collections (print, nonprint, and electronic) for new buildings, building additions, or building renovations; computer hardware and software used to support library operations, to link to networks, or to run information products; new vehicles; and other one-time major projects. Include federal, state, local, or other revenue used for major capital expenditures. Only funds that are supported by expenditure documents (e.g., invoices, contracts, payroll records, etc.) at the point of disbursement should be included. Estimated costs are not included. Exclude expenditures for replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude contributions to endowments, or revenue passed through to another agency (e.g., fines). Funds transferred from one public library to another public library should be reported by only one of the public libraries. |
