2012 Status Report and 2014 Budget Planning
Introduction • Tax Exemption • Sample Levy Exemption Resolution • Wisconsin Act 150 and Act 420 • Cost of Living • Delivery • Collection Prices • Merlin • Minimum Wage • Postage • Salaries • Social Security • Wisconsin Retirement • Workplace Posters • Annual Report Data • NWLS Libraries Meeting Standards (graph)
Library Comparison Charts and Graphs (PDFs)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.
Graph 1 - Total Circulation tracks circulation for NWLS libraries from 1988 through 2012.
library service, and the _____________’s share of the 2014 County library levy is ______________.
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%. $__________________
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.
Cost of living figures are available at http://www.bls.gov/cpi
No changes are planned for the delivery service.
Library Materials Prices
School Library Journal's Average Book Prices 2012**
|Hardcover (all titles)||$21.10||$21.25||$19.50||$19.45||$19.40|
|Mass Market Paperback||$ 7.07||$ 7.10||$ 7.15||$ 7.21||$ 7.25|
|Young Adult / YA Titles|
|Hardcover (all titles)||$28.20||$27.56||$27.04|
|Mass Market Paperback||$ 8.06||$ 8.30||$ 8.51|
|Adult Titles Trade Hardcover|
|Adult Titles Trade Paperback***|
|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.
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.
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.
Visit United States Postal Services for current domestic postal rates.
|Domestic Postal Rates|
|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.
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/
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.
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