Introduction

The NWLS Status Report is compiled annually using data from each library’s annual report. This data can be used to make comparisons and identify trends, both are useful in planning. The Wisconsin Public Library Service Record and the Wisconsin Public Library Standards are good companions to this information.

If you have any questions about this material or would like assistance with your budget preparation, contact Linda Stobbe at NWLS.

NWLS libraries’ circulation decreased 2.04% in 2012.

Graph 1 - Total Circulation tracks circulation for NWLS libraries from 1988 through 2012.

2014 Budget Planning

Exemption from the County Library Tax

Under Wisconsin Statute 43.64(2), municipalities with public libraries may be exempt from the county library tax if they appropriate locally an amount above the defined minimum. In order to determine if a municipality may request an exemption from the county library tax for 2014 (the tax the county board will set in the fall of 2013 and expend in 2014), complete the following calculations:

1. Determine the 2013 equalized value of the property taxed for 2014 county library service. This will be the 2013 total county equalized value less the equalized value of any communities exempting from the county library tax for 2014 (municipalities exempted from the appropriation levy set in the fall of 2013). Note: the county tax exemption is calculated without the Tax Increment Districts.

2. Determine the total county library services appropriation for 2014. This will be the appropriation made in the fall of 2013 for all 2014 county library service.

3. Divide the appropriation amount determined in step 2 by the equalized value determined in step 1. This is the county library tax levy rate for 2014 (the appropriation made in the fall of 2013).

4. Multiply the county tax levy rate from step 3 by the 2013 equalized value of the municipality being considered for exemption. The result is the minimum amount the municipality must appropriate for 2014 to exempt itself from the county library tax levy for 2014.

5. Compare the minimum amount calculated in step 4 with the 2014 municipal appropriation for the library (the appropriation made by the municipality in the fall of 2013). The municipal appropriation cannot include any state, federal, or county payments provided specifically for library services.

If the municipal appropriation is greater than the minimum amount required for exemption, the municipality may request to be exempted from the county tax. The exemption may be refused if by September 1, of any year the county board determines the public library has not complied with any minimum standards of operation approved under s.43.11(3)(d).

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Sample Resolution for County Library Levy Exemption

Whereas, Wisconsin Statutes s.43.64(2) provides for the exemption from the county library levy for any municipality’s share of the County library levy, and

Whereas, the ________________ has appropriated and will expend _______________ on local

library service, and the _____________’s share of the 2014 County library levy is ______________.

Now therefore, the _________________ hereby applies for exemption from the ____________ County library levy for 2014.

Adopted this ______ day of ______________, ________

_________________________ _________________________

Mayor Clerk-Treasurer

Act 150/Act 420 Calculations

Act 150 is reimbursement for public libraries serving home county and system county rural residents and Act 420 is reimbursement for adjacent counties and both are incorporated in Chapter 43.12 of the Wisconsin Statutes. Use your latest annual report for operating expenditures, circulation and non-resident circulation figures.

a. Library operating expenditures: $__________________
(Annual report: page 4, VI. Library Operating Expenditures, line 6: Total Operating Expenditures)

b. Subtract any federal funds spent on operating expenditures: $__________________
(Annual report: page 4, VI. Library Operating Funds, line 7)

c. (a-b) equals the funds to be used to calculate Act 150 funds $__________________

d. Divide the amount in c by total circulation: $__________________
(Annual report: page 2, III Library Services, 1. Total)
This is your library’s unit cost based on circulation or cost per circulation.

e. Multiply d by your county rural circulation: $__________________
(Annual report: page 6, XI. 2b). Rural or non-resident circulation is circulation (and renewals) to people who live in towns, villages or cities without a library.
The library’s home county is required to reimburse your library at least 70% of e.

f. Multiply e by .70 to determine 70%. $__________________

Time Table:
Libraries must send Act 150 requests to county clerks by July 1. Many clerks require a copy of the library’s annual report as part of the request.
Counties issue reimbursement checks to libraries by March 1 of the following year.
Act 150 and Act 420 money is paid to the library and comes under the control of the library board.

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Cost of Living

Cost of living figures are available at http://www.bls.gov/cpi

Delivery

No changes are planned for the delivery service.

Library Materials Prices

School Library Journal's Average Book Prices 2012**
	2008	2009	2010	2011*	2012*
Children's Titles
Hardcover (all titles)	$21.10	$21.25	$19.50	$19.45	$19.40
Trade Paperback	$11.36	$11.50	$11.68	$11.84	$11.98
Mass Market Paperback	$ 7.07	$ 7.10	$ 7.15	$ 7.21	$ 7.25
Young Adult / YA Titles
Hardcover (all titles)			$28.20	$27.56	$27.04
Trade Paperback			$14.05	$14.20	$14.37
Mass Market Paperback			$ 8.06	$ 8.30	$ 8.51
Adult Titles Trade Hardcover
Fiction			$28.14	$28.42	$28.73
Nonfiction**			$26.13	$26.34	$26.55
Adult Titles Trade Paperback***
Fiction	15.98	16.07	$16.50	$16.70	$16.92
Nonfiction	20.91	20.95	$20.99	$21.22	$21.47
Mass Market Paperback	8.65	8.65	$ 8.67	$ 8.70	$ 8.72
Source: Albert Greco. The Institute for Publishing Research, Inc. www.iprbooks.net Estimated Excludes reference books Excludes mass market paperbacks 2013 not available at this time.

Merlin

The 2014 Merlin annual fee will be set by the Merlin Consortium at the August 22 meeting. NWLS will provide 2014 rates as soon as they are available.

Minimum Wage

Effective July 24, 2009, Wisconsin raised the minimum wage to $7.25 per hour. For more information and to print out a federal minimum wage poster visit the Wisconsin Department of Workforce Development.

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Postage

Visit United States Postal Services for current domestic postal rates.

Domestic Postal Rates
Express Mail	Overnight, most locations	From $14.10	Prices based on weight and distance Flat rate envelope available!
Priority Mail	1 - 3 days	From $5.60	Prices based on weight and distance Flat rate options available!
First Class Mail	1 - 3 days	From $0.46	Prices based on weight and shape
Parcel Post	2 - 8 days	From $5.60	Prices based on weight and distance
Media Mail	2 - 8 days	From $2.53	Prices based on weight (content restrictions apply)
Library Mail	2 - 8 days	From 2.40	Prices based on weight (content restrictions apply)

Salaries / Fringe Benefits

You should compare your salary to that of other employees within your municipality. Consider education, job responsibilities, and supervisory responsibilities as common items for comparison. Statewide salary data from a wide-variety of occupations, including librarians, is available from the Wisconsin Department of Workforce Development.

Social Security

Source: Social Security Administration. Employer's contribution is currently 7.65% and is expected to remain the same.

Wisconsin Retirement Fund

Source: Wisconsin Department of Employee Trust Funds. You should be able to get your rate from your Town, City, or Village Treasurer. If Wisconsin Retirement Fund covers other general municipal employees, library employees working more than 1200 hours per year must also be covered. For more information go to: http://etf.wi.gov/

Workplace Posters

The Department of Labor requires that a number of notices concerning labor statutes and regulations be posted in the workplace. These notices can be downloaded using Adobe Acrobat Reader. Visit the the Department of Workforce Development website for links to workplace posters and posters from state and federal agencies.

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2012 Annual report Data

For planning purposes, attention is given to the “Quantitative Standards Regardless of Community Size” from the Wisconsin Public Library Standards. The following standards apply:

The library is open a minimum of 25 hours per week
A certified library director is paid to perform board-designated duties for no fewer than 25 hours per week
Minimum total library staff is 1 FTE
The library supports the library director’s continuing education for at least 20 contact hours per year
Minimum total book volumes held is 8,000
Minimum print periodical titles received is 30
Minimum total annual local expenditures on collection (including electronic resources) is $11,000
Minimum total operating budget is $71,000.

Estimated Minimum Cost Components of Recommended Minimum Library Budget
Budget Item	Minimum Cost
Director's salary	$21,537 (Grade 3 Certified Director 25 hours/week minimum)
Other staff wages	$9,020 (minimum of 15 hours/week)
Social security, benefits, etc.	$9,778 (32% of salary costs)
Materials	$11,665 (print, AV, and electronic resources)
All other expenses	$19,000 (supplies, utilities, technology costs, continuing education, etc.)
Estimated minimum for 2014	$71,000 (capital costs including debt retirement not included in this figure)

*Estimated annual increases represent the approximate budget increases for Wisconsin libraries to cover inflationary increases, usage increases, and service improvements.

From: Wisconsin Public Library Standards

Outagamie/Waupaca Library System has developed an Excel workbook that any library can use to generate reports that include the service targets referred to in the Wisconsin Public Library Standards. The recommended service levels can be used to develop library goals and objectives. The workbook and instructions can be found at http://www.owlsweb.info/L4L/wistds.asp

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Status Report

Table of Contents

Introduction

2014 Budget Planning