Example Budget — Size E Library

EXPENSES: % Salaries 53.5 Benefits & Taxes 13.0 Materials 23.0 Operating expenses Travel & Training 0.5 Office 1.5 Equip. maint. 0.5 Plant Operation Telecommunications 0.5 Utilities 4.0 Custodial 3.5 TOTAL 100%

INCOME: City 60.5 County 9.5 Contracts 0.5 Other: Special 24.5 Fines & Fees 1.0 Enrich Iowa 1.0 misc. 0.5 Reimbursement Open Access/Access plus 2.5 Total 100%