Example Budget — Size D Library

EXPENSES: % Personnel Wages 74 Time, Training & Travel 0.5 Board 0.0 Collection Development Books 8.5 Media 0.5 Periodicals 2.0 Program Development Programming 0.5 Public Relations 0.5 Supplies & Equipment Audio Visual 2.0 Postage & Shipping 1.0 Office Supplies 1.5 Building & Grounds Improvements 0.0 Insurance 1.0 Repair, maint. & Supplies 2.0 Utilities Electric 3.5 Gas 1.5 Telecommunications 1.0 Water/Sewage/Trash 0.5 TOTAL 100%

INCOME: City Tax 76 Contracts 8.5 County 1% tax 2.5 Special 7.0 Misc. 2.0 Reimbursement Open Access/Access plus 4.0 TOTAL 100%