A Sample Library Budget

Sample line items

EXPENSES: FY
Destination	% of total	$
Salaries
Benefits & Taxes
Books & Microform
Periodicals
Videos
Audio
Software
CD & DVD
Materials - other
Library plant operation Utilities Rent Maintenance Other
Equipment
Unanticipated expense reserve
Savings for long term projects
TOTAL Expenses

INCOME:
Source	% of total	$
City Appropriation
Special Appropriation(s)
County Appropriation
State [Enrich Iowa] Appropriation
Other City Library Service Contracts
Grants
Reimbursement Income: Open Access Access Plus Fines & Fees
Endowments and Gifts
Partnerships
New Sources
Miscellanies
Total Income

Total needed to run library and its programs (EXPENSES)
Minus Income from Sources (INCOME)
Sub-Total
Needed to be raised from new sources
Needed to be increased from existing sources
TOTAL	$0.00(Balance)

NOTES: It is the responsibility of the Library Director/staff to present a budget to the Board, based on the Roles & Goals of the library, and the programs to accomplish these roles and goals. It is the responsibility of the Board to come up with the funds to accomplish the library's programs or to modify the roles & goals.

Schools & Library Division [e-rate] is a "discount" program and should not come as income after FY1999-2000..

Open Access/Access Plus are reimbursement programs and only (partially) pay the library back for direct expenses of the services provided.

NEILSA/AEA van service in NE Iowa has a substantial impact on the library's postage costs.