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Example Budget Size C Library
| EXPENSES: | % |
| Salaries | 48.5 |
| FICA/IPERS et. al. | 6.5 |
| Insurance | 2.5 |
| Repairs, supplies & Maint | 4.5 |
| Materials | 21.5 |
| Telecommunications | 2.0 |
| Equipment | 6.5 |
| Heating/AC | 2.5 |
| Custodial | 1.5 |
| Programming | 2.0 |
| Travel & Education | 2.0 |
| Total | 100% |
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| INCOME: |
| City | 79 |
| County | 21 |
| State (Enrich Iowa) | |
| Other | |
| Total | 100% |
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