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400 Local Government Capital Revenue

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Capital Revenue

Report all revenue to be used for major capital expenditures, by source of revenue. Include funds received for (a) site acquisition; (b) new buildings; (c) additions to or renovation of library buildings; (d) furnishings, equipment, and initial collections (print, non-print, and electronic) for new buildings, building additions, or building renovations; (e) computer hardware and software used to support library operations, to link to networks, or to run information products; (f) new vehicles; and (g) other one-time major projects. Exclude revenue to be used for replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude income 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. Report federal, state, local, and other revenue to be used for major capital expenditures in the following categories: Local Government Capital Revenue, State Government Capital Revenue, Federal Government Capital Revenue, Other Capital Revenue and Total Capital Revenue.


400 Local Government Capital Revenue
Report all governmental funds designated by the community,
district, or region and available to the public library for the
purpose of major capital expenditures, except for state and/or
federal money distributed by the local government.


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