Example Budget — Size B Library

INCOME: FY 1999 - 2000 Source % of total City 34 County 38 Schools & Library Division 02 Gifts 02 Interest 00.5 Fines 02 Copy Machine 02 Machine Rent 00.5 Miscellaneous Income: Open Access / Access Plus 02 Grants 08 Enrich Iowa 09 Total 100%

EXPENSES: % Salaries 48 Payroll Tax 06 Books 07 Internet Access 00.5 Periodicals 02 Videos 02 Supplies 03.5 Utilities & Insurance 05 Phone 03 Operating 02 Postage 01 Meetings & Education 02 Miscellaneous 01 Grants 03 Unanticipated expense reserve 05 Savings for long term projects 09 Total 100%

NOTE: This budget has areas in which it differs from the "national averages". For example the "national average" for wages is 65%. But it is the budget from a real working library in NE Iowa.