Operating Expenditures
Operating expenditures are the current and recurrent costs necessary to support the provision of library services. Significant costs, especially benefits and salaries, that are paid by other taxing agencies (government agencies with the authority to levy taxes) "on behalf of" the library may be included if the information is available to the reporting agency. Only such funds that are supported by expenditure documents (such as invoices, contracts, payroll records, etc.) at the point of disbursement should be included. Do not report the value of free items as expenditures. Do not report estimated costs as expenditures. Do not report capital expenditures under this category.
Staff Expenditures
350 Salaries & Wages Expenditures
This includes salaries and wages for all library staff (including
plant operations, security, and maintenance staff) for the fiscal
year. Include salaries and wages before deductions but exclude
employee benefits.
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