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Annual Reports 2020: 11 Receipts

Financial Reporting Parts 11-14

As we enter the Financial Section of the report (11-14), DLD provides the following guidance. Report financial data based on the fiscal reporting year. Round to the nearest dollar.

  • This reporting reflects ONLY money ACTUALLY received and disbursed by the library under the direction of its Board of Trustees, except noted in Employee Benefits.
  • Report amounts actually received and disbursed, do NOT include accruals for anticipated income or disbursements.
  • The value of endowments, investment accounts or existing assets SHOULD NOT appear on the financial report. Report only investment income deposited into the Operating Fund.
  • Do NOT estimate receipts or expenditures for any item furnished free, such as rent, free utilities or volunteer help.
  • Grand Total Receipts must equal Grand Total Disbursements in both the Operating Fund and Capital Fund.


  • Each Financial Section will have a "Guide to Line!" that provides specifics for what should go there.
  • NCLS has provided some data on payments we keep track of in our Master AR Spreadheet. If an item below is in purple, it's money that has come from NCLS so we've noted it in the spreadsheet.
  • If you received a NYS Construction Grant and do not have a capital fund, there are further instructions below. 

11 Guide to Line!

This includes funding received from and broken out by municipalities (County, town, village, city), school district funding, and Special Legislative District Funding. 


11.1 Does the library receive any local public funds? Complete for each funding source

  • County, City, Village, Town, School District
  • LSTA (Paid directly to the library - NOT received through NCLS)


11.3 Local Library Services Aid (LLSA) (Received by all libraries!)

  • LLSA (state Aid sent by NCLS)

11.4 Central Library Aid (Only for OGD and WAT)

11.5 Additional State Aid received from the System

  • Special Legislative Grant that came from NCLS (Griffo)

11.7 Other Cash Grants

  • Conference Attendance, monies received for - includes NCLS stipends for conferences like NYLA or ARSL
  • NCLS Improvement Award
  • NCLS Workshop Stipend
  • Outreach mini-grant
  • Summer Reading Program mini-grant


11.9 State Aid other than LLSA

  • Special Legislative Grant - came directly from NYS


11.10 LSTA 

11.11 Other Federal Aid

  • USDA Rural Development Grant
  • PPP Loans (if the loan was forgiven and received in the same year)


11.14 Gifts and Endowments

  • Foundation Grant (Snow, NNYCF, Pratt-Northam, etc.)
  • Friends Contribution in Cash
  • Grants from Wal-Mart/Dollar General/Target/Ronald McDonald, etc.
  • Memorial Donations
  • Personal Donations

11.15 Fund Raising

  • Fund raising Event (NOT sale of books)

11.16 Income From Investments

  • Interest from CD or money market, but only if it is brought into the Operating Fund
  • Interest from checking or savings account

11.17 Library Charges

  • Fax, copier, printer chargers
  • Overdue or lost book charges/Rental fees
  • Propay Receipts

11.18 Other

  • Any refunds (Equipment, Purchases)
  • E-rate Reimbursement
  • Insurance Recovery
  • Sold Books, Furniture, etc.


11.22 From Capital Fund (Same as question 14.8)

  • Transfer of money from a SEPARATE Capital Fund to the Operating Fund

11.23 From Other Funds

  • Matured CD (ONLY if the $ was put into the Operating Fund)


Construction Grant Information

How is the NYS Construction Grant award counted on the Annual Report?

If you DO NOT HAVE a Capital Fund, you still have to use Parts 13 and 14 as if you had a Capital Fund. The steps are:

  • The money is received into the capital fund on line 13.4 (13.4 State Aid Received for Construction)
  • transferred out on line 14.8 (14.8 must match 11.22)
  • brought into the operating fund on line 11.22 (11.22 Transfer from Capital Fund must match LINES 12.11 and 14.8)
  • and expended from the operating fund on line 12.11 (12.11 Capital Expenditures from Operating Fund – Other Funds). If you only brought NYS Cons. Grant funds in but did not spend them, you can leave 12.11 alone.

If you DO HAVE a Capital Fund:

  • Receive the award on LINE 13.4 State Aid Received for Construction
  • Expend the funds on LINES 14.1-14.5
    • 14.1 – Payment to contractor’s for ANY construction costs
    • 14.2 – Architect fees, site acquisition, furniture & equipment, advertising, surveying, utility system, site improvement, legal services, etc.
    • 14.3 – Purchase of buildings
    • 14.4 – Payments from capital fund of interest charges on notes
    • 14.5 – Capital project expenditures for books, films, serials, etc.