Minimum Materials Expenditure Requirement Calculation

FY2015 State Aid To Public Libraries Program

The minimum materials expenditure standard is computed for all municipalities using the amount appropriated by the municipality to the library for operations and the percentage requirement as stated in regulation. (MGL, c.78, s.19B; 605 CMR 4.01(5)).

Operating expenditures include:

  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 electronic content), 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.

  4. Initial Approval of Policy: January 9, 1997

    FY2015 Approval Date: October 4, 2012

    State Aid Policies are approved annually

This Web site, and other programs of the Massachusetts Board of Library Commissioners, is funded in part with funds from the
Institute of Museum and Library Services, a federal agency that fosters innovation, leadership and a lifetime of learning.
Page last updated on 04/2/2013