Section 3: Library Income
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.) Report whole dollars only (omit cents).
3.1 Local Government
This includes all local government funds designated by the community, district, or region and available for expenditure by the public library. Do not include the value of any contributed or in-kind services or the value of any gifts and donations, library fines, fees, or grants. Include contract payments from another jurisdiction for library services provided. Do not include state, federal, and other funds passed through local government for library use. Report these funds with state government revenue or federal government revenue, as appropriate.
Note: Significant funding provided by other local government agencies with the authority to levy taxes “on behalf of” the library should be included if the information is available to the reporting agency and if such funds are supported by documentation (such as certified budgets, payroll records, etc.).
3.2 State Funds
These are all funds distributed to public libraries by state government for expenditure by the public libraries, except for federal money distributed by the state. This includes funds from such sources as penal fines, license fees, and mineral rights. Includes CLLS literacy programs.
Note: If operating revenue from consolidated taxes is the result of state legislation, the revenue should be reported under state revenue (even though the revenue may be from multiple sources).
3.3 Federal Funds
This includes all federal government funds distributed to public libraries for expenditure by the public libraries, including federal money distributed by the state. Include funds from the federal Library Services and Technology Act (LSTA) program, or other federal programs.
3.4 All Other Operating Income
This is all operating income other than that reported under local, state, and federal (items #301, #302, and #303). Include, for example, monetary gifts and donations received in the current year, interest, library fines, fees for library services, or grants from private sources. Do not include the value of any contributed or in-kind services or the value of any non-monetary gifts and donations.
Capital Revenue
Report all revenue to be used for major capital expenditures, by source of revenue. Include funds received for (a) site acquisition; (b) new buildings; (c) additions to or renovation of library buildings; (d) furnishings, equipment, and initial collections (print, non-print, and electronic) for new buildings, building additions, or building renovations; (e) computer hardware and software used to support library operations, to link to networks, or to run information products; (f) new vehicles; and (g) 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 whole dollars only (omit cents). Note that the amounts reported for Total Capital Revenue and Total Capital Expenditures are not expected to be equal. Report federal, state, local, and other revenue to be used for major capital expenditures in the following categories:
3.7 Local government
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.
3.8 State funds
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.
3.9 Federal funds
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.
3.10 Other capital income
Report private (non-governmental funds), including grants received by the library for the purpose of major capital expenditures.