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1 Public Library Annual Report Part I Local Fiscal Year 2009.

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Presentation on theme: "1 Public Library Annual Report Part I Local Fiscal Year 2009."— Presentation transcript:

1 1 Public Library Annual Report Part I Local Fiscal Year 2009

2 2 Presented by Stacey Malek Library Development Program Coordinator and State Data Coordinator

3 3 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

4 4 Introduction We strongly encourage submission by March 31. Report, along with System Membership application form due April 30. No exceptions. Corrections due July 31

5 5 Why complete annual report? Loan Star Libraries grants TexShare databases TexShare card program Eligible to apply for competitive grants Extra services offered by systems

6 6 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.

7 7 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.

8 8 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 http://www.tsl.state.tx.us/ld/pubs/libsysact/lsarules. html#minstd

9 9 Where do I find the report to complete? The link to the report is on our website at http://www.tsl.state.tx.us/ld/pubs/arsma/index. html Or http://collect.btol.com

10 10 SECTION 1 General Information

11 11 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

12 12 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

13 13 Accreditation Question Question 1.12-Does the library have a listed phone number? This is from rule 13 TAC 1.83.

14 14 SECTION 2 Outlets

15 15 Outlets covers: Number of branch libraries Number of bookmobiles Any renovations, expansions, or new construction? Square footage of main library

16 16 Accreditation Questions None

17 17 SECTION 3 Expenditures

18 18 Expenditures covers: Salaries and Wages Employee Benefits Collections Miscellaneous Indirect Costs Capital Outlay Include Loan Star Libraries expenditures!

19 19 Salaries and Wages Include: All staff Salaries and wages should be before deductions (Gross) Exclude employee benefits Include o Longevity o Merit o Other funds paid directly to employees

20 20 Employee Benefits For all staff Does not have to be available to all staff

21 21 Employee Benefits Include the following: o Social Security o Retirement o Medical Insurance o Life Insurance o Guaranteed disability income protection o Unemployment compensation o Workers compensation o Tuition o Housing Benefits

22 22 Collections Expenditures Include all operating expenditures for: Print Materials Books Serial back files Current serial subscriptions Government documents Other print materials

23 23 Collections Expenditures Electronic Materials E-books E-serials, including journals Databases, NOT TexShare Government documents Electronic files Reference Tools

24 24 Collections Expenditures Electronic Materials, contd Scores Maps Pictures Exclude: Software used only by staff TexShare database fees

25 25 Collections Expenditures Other Materials DVDs Audio Video Microforms New formats

26 26 Other Operating Expenditures Question 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

27 27 Indirect Costs Question 3.10 A cost incurred for a normal library operating expenditure that is not part of the librarys budget, but is paid for by a local government agency on behalf of the library.

28 28 Indirect Costs Example: The city purchases Internet access for all city departments, including the library. These costs are not charged back to the librarys budget.

29 29 Indirect Costs - Examples Janitorial services Purchasing Accounting Grounds maintenance Utilities Insurance Telecommunications Payroll services

30 30 Indirect Costs When does a library utilize indirect costs? When the library does not have sufficient expenditures to meet Maintenance of Effort (MOE).

31 31 Indirect Costs What is not allowed as an indirect cost? o Capital expenditures o Rent for govt owned space

32 32 Indirect Costs Documentation needed: Breakdown of indirect costs from governmental entity that provided support. Must be signed by government official with fiscal authority.

33 33 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

34 34 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

35 35 Accreditation Questions Question 3.10-If indirect support needed to meet MOE

36 36 SECTION 4 Local Financial Effort

37 37 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.

38 38 What is not Local Financial Effort? Loan Star Libraries Tocker grants Gates grants Book Festival grants LSTA grants through regional systems

39 39 Local Collection Expenditures Question 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.

40 40 Local Collection Expenditures Contd If the library spent Loan Star Libraries funds on Collections, deduct that amount from Local Collection Expenditures.

41 41 Local Funds Expenditures Question 4.2 This is derived from information provided in Section 3. It is the local funds expended in Total Operating Expenditures (Question 3.11).

42 42 Local Funds Expenditures Question 4.2 Accreditation Question This question is what we use to determine whether the library meets MOE. Include indirect (3.10), if needed.

43 43 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…

44 44 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.

45 45 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.

46 46 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

47 47 MOE Example-3 year ave. MOE for LFY2009 would be: $160,000 + 170,000 + 180,000 = $510,000 $510,000 / 3 = $170,000 Or

48 48 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

49 49 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 librarys appropriate population range. Amount in 4.2 divided by current pop (28,000).

50 50 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 librarys MOE.

51 51 Local Govt Funds Expenditures Question 4.3 What are local government funds? City, county, school district, or library district funds

52 52 Local Govt Funds Expenditures Question 4.3 Accreditation Question 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.

53 53 Local Govt Funds Expenditures Question 4.3 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.

54 54 Local Govt Funds Expenditures Question 4.3 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

55 55 Local Govt Funds Expenditures Question 4.3 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

56 56 Local Govt Funds Expenditures Question 4.3 Staff will look for at least $70,000 in Question 4.3.

57 57 Local Govt Funds Expenditures Question 4.3 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.

58 58 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

59 59 SECTION 5 Library Income by Source

60 60 Library Income by Source Income is broken into 2 sections: Operating Income Capital Income Do not double report. Do not report any funds from library systems.

61 61 Library Income by Source 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.

62 62 Library Income by Source 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.

63 63 Library Income by Source Categories 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

64 64 Library Income by Source Categories 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.

65 65 Library Income by Source Categories 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.

66 66 Library Income by Source Categories Other State Funds All revenue from funds collected by the State and distributed directly to the library.

67 67 Library Income by Source Categories Federal LSTA Funds All revenue from a federal LSTA grant distributed directly to the library.

68 68 Library Income by Source Categories 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.

69 69 Library Income by Source Categories 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.

70 70 Library Income by Source Categories 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.

71 71 Library Income by Source Other Cities or Counties funding the library. Questions 5.24 and 5.25. Keep in mind this will affect population assignment, MOE, and govt support. Use extreme caution when accepting funds.

72 72 Where to get assistance For the report application in Bibliostat Collect: Jackie Campanello 1-888-785-9935

73 73 Where to get assistance For the report content: Annual Report FAQs http://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 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

74 74 Where to get assistance For questions on report content: Bell Clarke – Statistics Assistant bell.clarke@tsl.state.tx.us 512-463-5466

75 75 Where to get assistance For questions on report content: Stacey Malek – Program Coordinator, State Data Coordinator stacey.malek@tsl.state.tx.us 512-463-5532

76 76 Where to get assistance For questions on report content: Regional Systems Offices Contacts are in Annual Report Instructions or on our website at http://www.tsl.state.tx.us/ld/publibs/members.html

77 77 Questions?


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