401 Salaries and wages. Report salaries and wages for all library staff (including plant operations, security, and maintenance staff) for the fiscal year. Include the salaries and wages before deductions (gross pay) but exclude employee benefits.
402 Employee benefits. Report the benefits outside of salaries and wages paid and accruing to all eligible library staff. Include amounts for directly-paid employee benefits including Social Security and Medicare (FICA), retirement, medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, worker’s compensation, tuition, and housing benefits. NOTE: Legally, an employer must pay FICA and worker's compensation. Consult with your payroll staff if you have questions.
403 Total staff expenditures (auto-summed from 401 and 402).
This includes operating expenditures for all materials in print, microform, electronic, and other formats considered part of the collection, whether purchased, leased, or licensed. If record keeping does not separate total expenditures by type of material, it is acceptable to use some reasonable methodology to estimate the relative amounts. An estimate is preferable to -1 (not collected). Exclude charges or fees for interlibrary loans and expenditures for document delivery.
406 Total expenditures on print materials
Report all operating expenditures for the following print materials: books, government documents, periodicals and serials, and any other print acquisitions (i.e. maps). Include expenditures for book leasing plans, and other pre-processing costs if included in the price of materials. Do not report the value of donated items or subscriptions.
(This element was previously auto-summed from #404 - Book Expenditures and #405 - Periodical Expenditures. We now want these expenditures reported together in #406).
407 Electronic content expenditures. Report all operating expenditures for electronic (digital) content. Include expenditures for electronic content for which the library has acquired permanent or temporary access rights. Include fees paid to platforms that provide licensed content. Electronic content can be accessed online from an electronic device.0
Types of electronic content include:
Note: Expenditures for computer software used to support library operations or to link to external networks, including the Internet, are reported under Other Operating Expenditures (Question 410a).
408 Other physical materials expenditures. Report all operating expenditures for other physical materials such as DVD, CD, books on CD, microform, kits, toys or games, new material formats, etc., not reported in Question 406. Other physical materials typically circulate, but can encompass non-print, non-electronic materials meant for patrons' use within the library as well.
409 Total expenditures on collection. This is an auto-summed field of all expenditures for print materials, electronic materials, and other materials (auto-summed from 406, 407, and 408).
410a All other operating expenditures. Report all expenditures other than those reported for Total Staff Expenditures and Total Expenditures on Collection (Questions 403 and 409). NOTE: Include expenses such as binding, supplies, repair or replacement of existing furnishings and equipment; and costs of computer hardware and software used to support library operations or to link to external networks, including the Internet. Report contracts for services, such as costs of operating and maintaining physical facilities, and fees paid to a consultant, auditor, attorney, etc. Include significant costs that are paid by other agencies on behalf of the library if such information is available. Costs may include operating and maintaining physical facilities and/or fees paid to a consultant, auditor, attorney, etc.
410b Internal service charges. For municipal and county-based libraries only: Please tell us what typical internal service charges (if any) are included in the amount reported in 410 (All Other Operating Expenditures). These services may be provided inclusively by your city or county. Please select all that apply.
411 Total library expenditures (auto-summed from 403, 409 and 410a).
CAPITAL EXPENDITURES
Report major capital expenditures, which are the acquisition of or additions to fixed assets. Include federal, state, local, or other revenue used for major capital expenditures. Only funds that are supported by expenditures documents (e.g., invoices, contracts, payroll records, etc.) at the point of disbursement should be included. Your local accounting practices may determine whether a specific item is a capital expense or an operating expense. Even if books are considered capital outlay locally, please report book expense on Question 404.
412 Library Construction Expenditures
Construction expenditure examples:
413 Capital Equipment Expenditures
Capital equipment expenditure examples:
414 Other Capital Expenditures
Any other capital expenditure that does not fit into the above categories. Exclude expenditures for: