Materials Expenditure Requirement
The Materials Expenditure Requirement of the State AId to Public Libraries program is defined in statute and regulation (MGL, c.78, s.19B; 605 CMR 4.01(5)). It is a percentage of the municipal appropriation to the library, based on the population of the municipality served by the library.
How to Calculate the Materials Expenditure Requirement
Use the initial, beginning fiscal year municipal appropriation to the library to calculate the Materials Expenditure Requirement. Muliply the appropriation by the population-based percentage listed in the chart below.
If the initial appropriation is reduced during the fiscal year, the requirement is computed by using the lower appropriation. If the appropriation is increased by the end of the fiscal year, the initial, lower appropriation is used.
initial FYaa appropriation x population-based percent requirement = dollar amount to be expended for library materials during FYaa
Any source of income to the library's budget can be used to purchase materials to meet the expenditure requirement. The portion of the library's expenditure for network membership that goes towards e-content can be used towards the Materials Expenditure Requirement.
Percentage of Municipal Appropriation which must be spent on library materials unless using the Materials Expenditure Accommodation Policy or makes a Request for Flexibility (see description below)
|2,000 - 4,999||19.5%|
|5,000 - 9,999||19%|
|10,000 - 14,999||16%|
|15,000 - 24,999||15%
|25,000 - 49,999||13%|
|50,000 and over||12%|
Request for Flexibility: Per regulation, "each library shall be open at least the minimum required hours for its population group (refer to the minimum standards contained in 605 CMR 4.01(3). A library that is open the required hours for a larger population group may, by request of the Library Director and Chair of the Board of Trustees, expend the required materials expenditure for that population group. The request shall be made by filing a Notification of Request for Flexibility for the Materials Expenditure Requirement with the Board of Library Commissioners as part of the State Aid to Public Libraries Application."