Minimum Materials Expenditure Standard Calculation 

FY2010 STATE AID TO PUBLIC LIBRARIES PROGRAM

The minimum materials expenditure standard is computed for all municipalities using the actual amount expended for library materials and the total expended by the library to operate. The percentage expended is calculated with these two figures and compared to the minimum required standard. (MGL, c.78, s.19B; 605 CMR 4.01(5)).

The following lines from the State Aid to Public Libraries Financial Report will be used to calculate the materials expenditure percentage:

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 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.

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.

Initial Approval of Policy: January 9, 1997

FY2010 Approval Date: January 3, 2008

State Aid Policies are approved annually