Minimum Materials Expenditure Requirement Calculation

FY2013 STATE AID TO PUBLIC LIBRARIES PROGRAM

The minimum materials expenditure standard is computed for all municipalities using the amount expended for library materials and the amount appropriated by the municipality to the library to operate. The dollar amount to be expended is caculated with these two figures and compared to the minimum required standard. (MGL, c.78, s.19B; 605 CMR 4.01(5)).

The following budget lines of the municipal appropriation will be used to calculate the materials expenditure percentage:

1. Personnel

Salaries only.

2. Library Materials

The cost of books, serials, audio materials, and other non-print materials that circulate to library patrons or are used by library patrons in the library. Included are CD-ROM and online costs, (including money paid to networks for online databses), and museum passes. Supplies used to prepare library materials for circulation are not included (e.g. bar codes, book pockets, etc.) and the monetary value of donated books may not be included.

3. Other Operating Expenditures

The current and recurrent costs necessary to support the provision of library services. These include expenditures made by the library that are not capital, personnel, or for library materials. Other operating expenditures include building maintenance, energy and utilities, network membership, supplies, repair or replacement of existing furnishing and equipment, and other miscellaneous expenditures.

Initial Approval of Policy: January 9, 1997

FY2013 Approval Date: October 7, 2010

State Aid Policies are approved annually