STAFF EXPENDITURES
12.1 Certified Librarians
- Salaries of all MLS Librarians (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
- These are items paid only by the employER. These would be paid in addition to the gross salaries, not 'out of the salaries'.
- Disability
- FICA
- Life Insurance (if the employER is paying)
- 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 here. If 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 Postage and Freight HAS BEEN DELETED (record under 12.23 Other Miscellaneous)
- Record costs of postage, UPS, other freight and delivery costs
12.21 Professional and Consultant Fees
- Hired Treasurer
- 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)
- Contracts for maintenance
- Rentals/Leases of equipment
12.23 Other Miscellaneous
- Antivirus (such as Webroot or Norton), computer software (even software licenses from NCLS)
- Binding Expenses
- Charter Amendment Fees
- Fees for memberships like ALA, ARSL, NYLA, etc.
- Furniture and File Cabinets, Sneeze Guards
- PO Box Fee
- Postage and Freight
- 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
Contracts
12.25 Contracts with Public Libraries and Systems (NCLS) in NYS
The only two items that go under 12.25 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)
DEBT SERVICE
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
Other Loans
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.
