1 public library annual report part i local fiscal year 2009

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Public Library Annual ReportPart I

Local Fiscal Year 2009

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Presented by

Stacey Malek

Library Development Program Coordinator andState Data Coordinator

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What we will cover: Brief Introduction to Annual Report Section 1 – General Information Section 2 – Outlets Section 3 – Expenditures Section 4 – Local Financial Effort Section 5 – Income Contacts and Questions

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Introduction

We strongly encourage submission by March 31. Report, along with System Membership application form due April 30. No exceptions.

Corrections due July 31

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Why complete annual report?

Loan Star Libraries grants TexShare databases TexShare card program Eligible to apply for competitive grants “Extra” services offered by systems

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How do accreditation rules fit?

Some of the annual report questions come from the federal report the State Library files each year. Other questions are used to determine accreditation.

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What if the library does not meet the accreditation rules?

Some of the questions will allow the library to be placed on probation for up to 3 years, others require an appeal.

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Where do I find the accreditation rules?

The accreditation rules are on our website at http://www.tsl.state.tx.us/ld/pubs/libsysact/lsarules.html#minstd

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Where do I find the report to complete?

The link to the report is on our website athttp://www.tsl.state.tx.us/ld/pubs/arsma/index.htmlOrhttp://collect.btol.com

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SECTION 1

General Information

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General Information covers:

Library address Library phone/fax numbers Email and web addresses (Admin and

Library) Library Director contact Report contact Board Chair and Friends President contact

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New for this section

Some of the questions are locked in this section.To change locked data, contact Bell Clarke via email.Question 1.34-Library ID is an internal unique number used by TSLAC staff

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Accreditation Question

Question 1.12-Does the library have a listed phone number?

This is from rule 13 TAC 1.83.

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SECTION 2

Outlets

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Outlets covers:

Number of branch libraries Number of bookmobiles Any renovations, expansions, or new

construction? Square footage of main library

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Accreditation Questions

None

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SECTION 3

Expenditures

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Expenditures covers: Salaries and Wages Employee Benefits Collections Miscellaneous Indirect Costs Capital Outlay

Include Loan Star Libraries expenditures!

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Salaries and WagesInclude:

All staff Salaries and wages should be before

deductions (Gross) Exclude “employee benefits” Include

o Longevityo Merito Other funds paid directly to employees

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Employee Benefits

For all staff Does not have to be available to all staff

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Employee Benefits Include the following:

o Social Securityo Retiremento Medical Insuranceo Life Insuranceo Guaranteed disability income protectiono Unemployment compensationo Worker’s compensationo Tuitiono Housing Benefits

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Collections Expenditures

Include all operating expenditures for:

Print Materials Books Serial back files Current serial subscriptions Government documents Other print materials

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Electronic Materials E-books E-serials, including journals Databases, NOT TexShare Government documents Electronic files Reference Tools

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Electronic Materials, cont’d Scores Maps PicturesExclude: Software used only by staff TexShare database fees

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Other Materials DVDs Audio Video Microforms New formats

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Other Operating ExpendituresQuestion 3.8

Include operating expenditures not in previous categories.Examples:

Binding Supplies Repair or replacement of furniture and equipment Computer hardware and software that supports

library operations Contracted services Utilities TexShare database fees

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Indirect CostsQuestion 3.10

A cost incurred for a normal library operating expenditure that is not part of the library’s budget, but is paid for by a local government agency on behalf of the library.

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Indirect Costs

Example:

The city purchases Internet access for all city departments, including the library. These costs are not charged back to the library’s budget.

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Indirect Costs - Examples

Janitorial services Purchasing Accounting Grounds maintenance Utilities Insurance Telecommunications Payroll services

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Indirect Costs

When does a library utilize indirect costs?

When the library does not have sufficient expenditures to meet Maintenance of Effort (MOE).

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Indirect Costs

What is not allowed as an indirect cost?

oCapital expenditureso“Rent” for gov’t owned space

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Indirect Costs

Documentation needed:

Breakdown of indirect costs from governmental entity that provided support. Must be signed by government official with fiscal authority.

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Indirect Costs

Final note:

Only report what is needed to make up MOE deficiency so it will not adversely affect MOE for the next fiscal year.

Documented amount can exceed amount needed-only report enough to meet MOE

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Capital Outlay

One-time or extraordinary expenditures. Building sites New buildings Building additions New equipment Major computer installations Initial book stock Furnishings for new or expanded buildings New vehicles

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Accreditation Questions

Question 3.10-If indirect support needed to meet MOE

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SECTION 4

Local Financial Effort

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What is Local Financial Effort?

The amount a library spends from local funds on operating expenses.

Local funds are funds from the city, county, school district, library district, fines, memorials, and monetary gifts from within the county where the library is located.

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What is not Local Financial Effort?

• Loan Star Libraries• Tocker grants• Gates grants• Book Festival grants• LSTA grants through regional systems

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Local Collection ExpendituresQuestion 4.1

This is derived from information provided in Section 3. It is the local funds expended in Print, Electronic, and Other Materials. The subtotal of these is Question 3.7.

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Local Collection Expenditures

Cont’d

If the library spent Loan Star Libraries funds on Collections, deduct that amount from Local Collection Expenditures.

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Local Funds ExpendituresQuestion 4.2

This is derived from information provided in Section 3. It is the local funds expended in Total Operating Expenditures (Question 3.11).

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Local Funds ExpendituresQuestion 4.2


This question is what we use to determine whether the library meets MOE.

Include indirect (3.10), if needed.

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What is MOE?

Maintenance of Effort is from rule 13 TAC 1.74.

A public library must demonstrate local effort on an annual basis by maintaining or increasing local operating expenditures or per capita local operating expenditures…

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What is MOE?

Expenditures for the current reporting year will be compared to the average of the total local operating expenditures or to the average of the total per capita local operating expenditures for the three preceding years. Libraries that expend at least $13.50 per capita and at least $125,000 of local funds are exempt form this membership criterion.

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What is MOE?

Per the rule, we calculate both expenditure average and per capita average. We use the lesser amount to determine whether a library meets MOE.

If do not meet MOE, must appeal.

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MOE Example

Library X is assigned the following population:

LFY2006 – 25,000 LFY2007 – 26,500 LFY2008 – 27,000 LFY2009 – 28,000

Library X reported the following amounts in Question 4.2:

LFY2006-$160,000 LFY2007-$170,000 LFY2008-$180,000

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MOE Example-3 year ave.

MOE for LFY2009 would be:

$160,000 + 170,000 + 180,000 = $510,000

$510,000 / 3 = $170,000

Or

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MOE Example-Per Capita

MOE for LFY2009 would be:

$160,000 + $170,000 + $180,000 = $510,000 25,000 + 26,500 + 27,000 = 78,500

$510,000 / 78,500 = $6.50 per capita

$6.50 X 28,000 = $182,000

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MOE Example

MOE for LFY2009 would be either:

$170,000 or $182,000

We will use the lower amount of $170,000

Staff looks for at least that amount in 4.2.

HOWEVER: make sure also meet 1.81(A) for the library’s appropriate population range.

Amount in 4.2 divided by current pop (28,000).

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MOE

Keep in mind:

Census estimates, and population assignments, are updated annually.

Population assignments are not final until sources of income are analyzed for all libraries, so the 09 pops could change and affect a library’s MOE.

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Local Gov’t Funds ExpendituresQuestion 4.3

What are local government funds?

City, county, school district, or library district funds

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This is the question we use to determine whether the library meets the Local Government Funds Expenditures criteria. This is from rule 13 TAC 1.77.

Indirect costs can be used, if necessary.

If do not meet this, must appeal.

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We calculate the minimum required in conjunction with rule 13 TAC 1.81 (A). This is the minimum per capita expenditure required. This is different from MOE.

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As stated earlier, Library X has an assigned population of 28,000 for FY09.

Per rule 13 TAC 1.81(5)(A),need $5.00 minimum per capita

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Per rule 13 TAC 1.77, we divide this by 2 and multiply by the population assigned.

$5.00 /2 = $2.50$2.50 X 28,000 = $70,000

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Staff will look for at least $70,000 in Question 4.3.

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Note:We use the minimums in 13 TAC 1.81 to calculate Local Government Support.

13 TAC 1.81 minimums increase in 2010.

If the library spends at least $13.50 per capita and has at least some government support, it is exempt from this rule.

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Local Per Capita Expenditures-

Accreditation Criteria

13 TAC 1.81 (A) is also an accreditation criteria. Derived from Question 4.2 and population.

13 TAC 1.81 (A) minimums increase in 2010.

If the library fails to meet not more than one criteria in 13 TAC 1.81, can be probational.

Will look at the rest of 13 TAC 1.81 in Part II webinar

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SECTION 5

Library Income by Source

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Income is broken into 2 sections:

Operating IncomeCapital Income

Do not double report.Do not report any funds from library systems.

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Operating Income:Income received for operating expenditures. Do NOT include income for major capital expenditures, construction, renovation, endowment fund deposits, or other extraordinary items such as one-time grant awards, income not available for use by the library (e.g. fines), or funds unspent from previous fiscal years.

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Capital Income: Income received for major capital expenditures. Do NOT include income passed through to another agency (e.g. fines), or funds unspent from previous fiscal years.

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Library Income by SourceCategories

•City, cities, or Library District•County or Counties•School Districts•Loan Star Libraries•Other State Funds•Federal Library Services and Technology Act funds•Other Federal Funds•Foundation & Corporate grants•Other local sources

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•City, cities, or Library District•County or Counties•School Districts

Report all tax and nontax receipts appropriated to the library and available for expenditure by the library. Do NOT include the value of any contributed, indirect, in-kind services, or the value of any gifts, donations, fines, fees, or grants.

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•Loan Star Libraries

All revenue from Loan Star Libraries program grant funds distributed to the library. Whether it is reported as operating or capital depends on local capitalization levels and accounting practices.

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•Other State Funds

All revenue from funds collected by the State and distributed directly to the library.

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•Federal LSTA Funds

All revenue from a federal LSTA grant distributed directly to the library.

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•Other Federal Funds

All other revenue from the federal government, other than a LSTA grant, distributed directly to the library. Include federal funds distributed by the State.

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•Foundations and Corporate Funds

Cash grants received from private foundations and corporations.

If received on an ongoing basis, report as operating income.

If one-time grant or for a major capital expenditure, report as capital.

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•Other Local Sources

All income not reported in the other categories. Include monetary gifts or donations from individuals, interest, fines, and fees. Do not include the value of contributed services or “in-kind” gifts and donations.

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Other Cities or Counties funding the library. Questions 5.24 and 5.25.

Keep in mind this will affect population assignment, MOE, and gov’t support. Use extreme caution when accepting funds.

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Where to get assistance

For the report application in Bibliostat Collect:

Jackie Campanello1-888-785-9935

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For the report content:

Annual Report FAQshttp://www.tsl.state.tx.us/ld/pubs/arsma/plarfaqs.html

Annual report instructions in Collect or on our website at http://www.tsl.state.tx.us/ld/pubs/arsma/index.html

Accreditation Rules are at http://www.tsl.state.tx.us/ld/pubs/libsysact/lsarules.html#minstd

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For questions on report content:

Bell Clarke – Statistics [email protected]

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Stacey Malek – Program Coordinator, State Data [email protected]

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Regional Systems Offices

Contacts are in Annual Report Instructions or on our website at http://www.tsl.state.tx.us/ld/publibs/members.html

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Questions?

1 public library annual report part i local fiscal year 2009

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