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:
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.
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
FY2015 Approval Date: October 4, 2012
State Aid Policies are approved annually