Minimum Standards: Materials Expenditure Requirement
Massachusetts General Law requires that libraries must "expend a reasonable portion of the library's total budget on library materials." The Board of Library Commissioners uses the total operating expenditure figure (excluding personnel benefits) when calculating the library's compliance with the materials expenditure standard.
Revenue sources for the total operating expenditure include:
- appropriated municipal operating income
- State Aid to Public Libraries awards
- trust/endowment income
- gift monies
The following revenue sources are excluded from the total operating expenditure:
- grant monies other than State Aid to Public Libraries
- monies received for regional library services
- capital monies
| Population size | Percentage of library operating expenditures (excluding personnel benefits) which must be spent on library materials |
|---|---|
| Under 5,000 | 20% |
| 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% |