SECTION A. OPERATING REVENUE
Report revenue used for operating expenditures as defined in each section below. Include federal, state, local, or other grants. DO NOT include revenue for major capital expenditures, contributions to endowments, revenue passed through to another library, or funds unspent in a previous fiscal year (e.g. carryover). Funds transferred from one public library to another public library should be reported by the receiving library.
The numbers you report for revenue may not be the same as the annual budget, and does not need to balance with expenditures. If the city or county contributes sizeable expenses on behalf of the library, but does not show those in the library budget, the library may wish to enter matching revenue and expense for such items.
Please round to the nearest dollar. The program will fill in dollar signs and commas; there is no need to type them. Use n.c. for not collected, 0 for zero, or N/A for not applicable.
3.01-3.04 Local government sources. Report all local government funds designated by the city, county, 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. Do not include state, federal, and other funds passed through local government for library use. Report those funds with state government revenue or federal government revenue, as appropriate. Include amounts kept by the local government that are used to pay significant expenses on the library's behalf.
Include receipts from government sources in compensation for services to non-residents. Revenue may not be the same as the library's budget, and does not have to balance with expenditures.
3.05 State government sources. Report all funds distributed to public libraries by state government for expenditure by your library. Include Ready to Read Grants here and report the amount of the any other grants received directly from the state. Do not include federal funds distributed by the state.
3.06-3.09 Federal government sources. Report all federal government funds distributed to public libraries for expenditure by your library including federal money distributed by the state.
3.06 LSTA grants. Report the amount of LSTA grants claimed and received during the fiscal year (this data will be prefilled by the State Library).
3.07 E-rate telecommunications discount. Include any E-rate telecommunications discount for which a check was received by the end of the fiscal year.
3.08 Other federal funds. Report all other federal funds, such as NEA or National Science Foundation grant funds or payments such as O&C compensation.
3.09 Total federal revenue (auto-summed from 3.06, 3.07, and 3.08).
3.10 Other operating revenue. Report all operating revenue other than that reported on the local, state, and federal lines. Include fines and fees, non-capital monetary gifts and donations from local library foundations, businesses, corporations, or the public, interest from endowments, and grants from private sources. Count fines and fees even if the revenue is passed through to a different unit of government.
Do not include the value of any contributed or in-kind services or the value of any non-monetary gifts and donations. Do not include contributions to endowments or revenue earned by Friends groups or Foundations.
3.11 Total operating revenue (auto-summed from 3.04, 3.05, 3.09, and 3.10).
SECTION B. 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
g. other one-time major projects
Exclude funds received for:
a. replacement and repair of existing furnishings and equipment
b. regular purchase of library materials
c. investments for capital appreciation.
Exclude contributions to endowments or 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 the receiving library.
3.12 Local Government Capital Revenue. Report all governmental funds designated by the city, county, 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.
3.13 State Government Capital Revenue. 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. Oregon Cultural Trust funds used for capital purposes are reported here.
3.14 Federal Government Capital Revenue. 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.
3.15 Other Capital Revenue. Report private (non-governmental funds), including grants received by the library for the purpose of major capital expenditures. For example, this would be funds from the Collins Foundation, Ford Family Foundation, Meyer Memorial Trust, and the Oregon Community Foundation.
3.16 Total Capital Revenue (auto-summed from 3.12, 3.13, 3.14, and 3.15).
Capital revenue does not need to balance with capital expenditures.