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Annual Reports 2021: 12 Disbursements

Operating Fund Disbursements

CHANGES

1/22/22. A question has been deleted (12.20 Binding Expenses), changing the numbers of questions 12.20 and on.

TIPS

  • NCLS has provided some data on payments we keep track of in our Master AR Spreadheet.
  • 12.41 ASSURANCE. Plan ahead to have your report done and reviewed by your library board, typically at your February meeting. Your board's approval will be noted in question.
  • OverDrive and JAB/SIRSI fees are counted under 12.25, not under materials or databases.

Part 12 Guide to Line!

STAFF EXPENDITURES

12.1 Certified Librarian

  • Salary of MLS Librarian (gross with state and federal taxes ACTUALLY PAID!)

12.2 Other Staff

  • Salaries (Gross with State and Federal taxes PAID!)

12.4 Employee Benefits Expenditures

  • Disability
  • FICA
  • Life Insurance
  • Medical such as Hospital/Medical Insurance and Medicare tax
  • Retirement (State and Private)
  • Social Security Tax
  • Unemployment Insurance
  • Workmen's Compensation

COLLECTION EXPENDITURES

12.6 Print Materials Expenditures

  • Books, Magazines, Newspapers

12.7 Electronic Materials Expenditures 

  • Databases (that you subscribe and pay for, NOT OverDrive or SIRSI bills to NCLS)

12.8 Other Materials Expenditures

  • Audiobooks
  • DVD, Blu Ray, VHS
  • Other circulating items such as puzzles, cake pans, and more.

CAPITAL EXPENDITURES FROM OPERATING FUNDS

12.10 From Local Public Funds - Public funds such as tax dollars from village, town, school district funds

  • Construction on building (if you have a capital fund please consider using that)
  • Purchase of Equipment (vehicle) - Public Funds

12.11 From Other Funds  - Other funds such as donations, from a grant, or Friends group

  • Construction on building
  • If the library received NYS Construction Grant funds and has no capital fund, record expenditures hereIf you only brought NYS Cons. Grant funds in on 11.9 but did not spend them, you can leave 12.11 alone.
  • Purchase of Equipment (vehicle) - Other Funds

OPERATION AND MAINTENANCE OF BUILDINGS

12.13 From Local Public Funds - Public funds such as tax dollars (village, town, school district funds

  • Repairs using Public Funds (Broken window, furnace, etc.)

12.14 From Other Funds - Other funds such as donations, from a grant, or Friends group

  • Repairs using Other Funds (Broken window, furnace, etc.)

12.16 Other Disbursements for Operation and Maintenance of Buildings

  • Broom, mop, duster
  • Disinfecting supplies
  • Gas, electric, oil, propane, water
  • Insurance on the building and contents
  • Janitorial service
  • Lawn care and landscaping
  • Light bulbs, fixtures
  • New carpet, paint, window dressings
  • Services such as fire alarm monitoring, HVAC Maintenance, fire extinguisher inspection.
  • Snow removal
  • Toilet paper, cleaner, plunger, paper towels

MISCELLANEOUS EXPENSES

12.18 Office and Library Supplies

  • Binding supplies, cards
  • Ink for photocopy and fax machines
  • Paper, pens, staplers, calendars
  • Receipt printer tape

12.19 Telecommunications

  • Internet and Telephone bills
  • SmartNet renewal, GoDaddy fee for domain name

12.20 Binding Expenses HAS BEEN DELETED

  • Costs of COMMERCIAL binding expenditures only

12.20 Postage and Freight

  • Record costs of postage, UPS, other freight and delivery costs

12.21 Professional and Consultant Fees

  • Accountant, auditor
  • Attorney
  • Financial Advisor
  • Performers & Program Presenters 

12.22 Equipment

  • Computers
  • Headphones, speakers, cables, cords
  • Meraki Equipment
  • Printers, Photocopiers, Fax Machines, Scanners, etc.
  • Repairs to Office equipment (copier, fax)

12.23 Other Miscellaneous

  • Antivirus (such as Webroot or Norton), computer software (even software licenses from NCLS)
  • Charter Amendment Fees
  • Fees for memberships like ALA, ARSL, NYLA, etc.
  • Furniture and File Cabinets, Sneeze Guards
  • PO Box Fee
  • Printing and publicity materials
  • Program expenses (other than performers and presenters): crafts, food, prizes
  • Travel expense such as mileage, hotel, and food

CONTRACTS/ DEBT SERVICE/ TRANSFERS/ GRAND TOTAL

12.25 Contracts with Public Libraries and Systems (NCLS) in NYS

The only two items that go under 12.26 are OverDrive and SIRSI, as these are the only contracts with your system. Nothing else including Movie Licensing USA, software that's billed back from NCLS, etc. 

  • OverDrive Fee (Paid to NCLS)
  • SIRSI Automation Fee (paid to NCLS)

Capital Purposes Loans

12.26 From Local Public Funds

  • Record payment from operating funds of principal and of interest on capital purposes loans issued in a prior year. 

12.27 From Other Funds

12.29 Budget Loan (Principal and Interest)

  • Record payment from operating funds of principal and interest on budget loans issued in a prior year

12.30 Short Term Loans 

  • Record payment from operating funds of interet on short-term loans; i.e., loans made and paid back within the current fiscal year

Transfers

12.33 - 12.35 Transfer to Capital Fund - Record funds transferred from operating funds into capital funds (same as Transfer from operating Fund, question 13.8, Capital Fund Receipts). If your report Transfers, you MUST use questions 12.34 and 12.35 (codes 76PF and 76OF) to break down expenditures into "From Local Public" and/or "From Other" funds. Total Transfers to Capital Fund are the sum of questions 12.34 and 12.35. Total Transfers to Capital Fund must equal question 13.8.

12.36 Transfer to Other Funds - To be used by libraries permitted to have special fund accounts other than capital funds. Record total of funds transferred into special fund accounts such as memorial accounts, etc. as well as money returned to municipality, such as fines and gifts, and unspent balance where the municipality requires it.

12.41 Assurance Enter the date the Annual Report was reviewed and accepted by the library board.

12.42 - 12.44 Fiscal Audit - Enter the date of the library's last fiscal audit, the time period covered by the audit and the type of audit performed. If the library has NOT had a fiscal audit within the last five years, enter N/A.