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Section 4: Library 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 (government agencies with the authority to levy taxes) “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. Report whole dollars only, omit cents. Include local, state, federal, and other funding sources.

Staff Expenditures

4.1 Salaries & Wages

This includes salaries and wages for all library staff (including plant operations, security, and maintenance staff) for the fiscal year. Include salaries and wages before deductions but exclude employee benefits. County libraries must include salary for County Librarian.

4.2 Employee Benefits

These are the benefits outside of salaries and wages paid and accruing to employees (including plant operations, security, and maintenance staff), regardless of whether the benefits or equivalent cash options are available to all employees. Include amounts for direct paid employee benefits including Social Security, retirement, medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, worker’s compensation, tuition, and housing benefits.

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.

4.4 Print Materials

Report all operating expenditures for the following print materials: books, serial backfiles, government documents, and any other print acquisitions (except current print serial subscriptions).

4.5 Print Serial Subscriptions

Expenditure for current print serials including newspapers, periodicals, annual reports, yearbooks, and proceedings.

4.6 Total Print Material Expenditures

This is an auto-calculated sum of 4.4 and 4.5

4.7 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.

Electronic content can be accessed online from an electronic device. Types of electronic content include electronic materials (e-books, e-serials, e-audio, e-video), research databases, online learning platforms, reference tools, scores, maps, and pictures in electronic or digital format.

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).

4.8 Other Physical Materials

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.

4.9 Total Collection Expenditures

This is an auto-calculated total of 4.6, 4.7, and 4.8.

4.10 All Other Operating Expenditures

This includes all expenditures other than those reported for Total Staff Expenditures and Total Collection Expenditures.

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.

Capital Expenditures

4.12 Total Capital Expenditures

Report major capital expenditures (the acquisition of or additions to fixed assets). Examples include expenditures for (a) site acquisitions; (b) new buildings; (c) additions to or renovation of library buildings; (d) furnishings, equipment, and initial book stock for new buildings, building additions, or building renovations; (e) library automation systems; (f) new vehicles; and (g) 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.