Materials Expenditure Calculation
Massachusetts General Law requires that libraries must "expend a reasonable portion of the library's total budget on library materials." The total library materials expenditure is defined as "the cost of books, serials, audio materials, and other non-print materials that circulate to library patrons or are used by library patrons within the library. Included are CD-ROM and online costs (including money paid to networks for online databases), 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." ( See current Minimum Materials Expenditure Standard Calculation Policy)
The following is a formula to calculate the estimated dollar amount that must be budgeted and expended on library materials in order to meet the materials expenditure standard (605 CMR 4.01(5)). The Board of Library Commissioners uses the total operating expenditure (excluding personnel benefits) figure when calculating compliance with the materials expenditure standard. The funding sources included in the total operating expenditure figure are defined using 605 CMR 4.01(5) and the Massachusetts Department of Revenue's Schedule A.
The total operating expenditure figure must include these sources:
appropriated municipal operating income
State Aid to Public Libraries awards
The total operating expenditure figure may include these sources:
trust/endowment income
gift monies(including Friends money spent for materials)
Thee following are excluded from the total operating expenditure figure:
grant monies other than State Aid to Public Libraries
monies received for regional library services
monies received from a regional library system for supplemental materials
capital monies.
Please note that the following calculation results in the estimated minimum amount that must be budgeted and expended to meet the materials expenditure standard.
| Population Group | Percent of Total Library Operating Expenditures Which Must be Expended on Library Materials | Calculation (Exclude Personnel Benefits when Calculating Total) |
|---|---|---|
| Under 5,000 | 20% | (Total salaries budget + Total other operating budget) x .2500 |
| 5,000 - 9,999 | 19% | (Total salaries budget + Total other operating budget) x .23456790 |
| 10,000 - 14,999 | 16% | (Total salariesbudget + Total other operating budget) x .19047619 |
| 15,000 - 24,999 | 15% | (Total salaries budget + Total other operating budget) x .17647058 |
| 25,000 - 49,999 | 13% | (Total salaries budget + Total other operating budget) x .14942528 |
| 50,000 and over | 12% | (Total salaries budget + Total other operating budget) x .13636363 |