OPERATING REVENUE
Report revenue used for operating expenditures as defined below. Include federal, state, local, or other grants. DO NOT include revenue for major capital expenditures, contributions to endowments, revenue passed through to another agency (e.g., fines), or funds unspent in the previous fiscal year (e.g., carryover). (Funds transferred from one public library to another public library should be reported by only one of the public libraries. The State Data Coordinator shall determine which library will report these funds.)
301 State Government Revenue
These are all funds distributed to public libraries by state
government for expenditure by the public libraries, except for
federal money distributed by the state. This includes funds from
such sources as penal fines, license fees, and mineral rights.
Note: If operating revenue from consolidated taxes is the result
of state legislation, the revenue should be reported under state
revenue (even though the revenue may be from multiple
sources).
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