Skip to Main Content

Annual Report Overview and FAQ

A resource for general information and frequently asked questions revolving around Pennsylvania's Annual Report (Public Library Survey).

Section J. Revenue

This section captures data concerning revenue used for operating expenses. Include federal, state, local, or other sources of funds that were received to support the operations of the library.

Libraries should report this section based on their library’s budgetary year. 

  • Fiscal year libraries will report revenue received between July 1, 2023, and June 30, 2024.

  • Calendar year libraries will report revenue received between January 1, 2024, and December 31, 2024.

Exclude:

  • Revenue received for new construction and the equipment and furnishings for the new construction – this will be reported as Capital Revenue

  • Revenue received for projects that increase the usable floor space of the library and the equipment and furnishing for the added usable space – this will be reported as Capital Revenue

  • Revenue received to purchase real estate for new or rehabilitated facilities – this will be reported as Capital Revenue

  • Revenue passed through to another agency

  • Funds unspent in the previous fiscal year (carryover funds)  

Federal revenue should be reported by the entity that uses the funds to purchase items or receives the funds to offset previous expenditures.  Entities that receive the funds but then pass the funds to another library should not report these funds as revenue.

  • Scenario A: A System/District received $3,000 from a federal grant to purchase electronic materials.  The System/District purchased the materials for use by their members.  No funds were distributed to member libraries.  The System/District will report $3,000 in federal revenue on their annual report and will report expenditures of the funds within the corresponding collection expenditure line if the expenses occurred within 2024 reporting year.

  • Scenario B: A System/District received $3,600 from a federal grant to purchase technology.  The System/District collected reimbursement requests from member libraries and distributed $400 to Library A, $500 to Library B, and $700 to Library C to reimburse them for their purchases of hot spots; the System/District retained the remaining $2,000 to cover the purchase of laptops. Revenue will be reported as follows:
    • Library A will report $400
    • Library B will report $500
    • Library C will report $700
    • System/District will report $2,000 

  • Scenario C: A System/District did not use any of the federal grant funds and acted only as a passthrough for the funds.  The System/District will not report the funding as revenue.  Each library that received the federal funds from the System/District will record the amount of funds they received and report expenditures within the corresponding expenditure line if the expenses occurred within 2024 reporting year.

Library Services and Technology Act (LSTA) funds includes grants received directly from the Institute of Museum and Library Services (IMLS) or LSTA funded grants received through the Office of Commonwealth Libraries (OCL).

 

Status

Number

Data Element

Description/Definition

J-1

LSTA Revenue - Distributed to Other Libraries

Report the LSTA revenue received by your library and then given to other libraries. System headquarters will use this line to report funds distributed to member libraries.

J-2

LSTA Revenue - Received and Retained by Library/System

Report LSTA revenue received and retained for use by the library. System headquarters will use this line to report the amount retained for system operations.

J-3

LSTA Revenue - Received and Retained from System or Other Libraries

Report LSTA revenue received from the system headquarter or another library. System member libraries will use this line to report the amount received from the system headquarters.

J-4

Total LSTA Revenue - Received and Retained

Sum of all LSTA Revenue - Received and Retained by Library/System and LSTA Revenue - Received and Retained from System or Other Libraries. This question is auto calculated. No entry required

Status

Number

Data Element

Description/Definition

J-5

ARP or Cares Act Funding received directly from the federal government

Report ARP or Cares Act Funding received directly from the federal government.

J-6

ARP or Cares Act Funding received through the State

Report ARP or Cares Act Funding received through the State - include ARP-IMLS funds received from the library system or district that were deposited into your library's account to offset expenditures incurred by your library.

J-7

ARP or Cares Act Funding received through a local municipality (County, City, Township)

Report ARP or Cares Act Funding received through a local municipality.

J-8

ARP or Cares Act Funding received through a non-government organization

Report ARP or Cares Act Funding received through a non-government organization.

J-9

Total ARP or Cares Act Funding received

Sum of all ARP or CARES Act Fund Revenue.  This question is auto calculated. No entry required.

This subsection reports the gross wages and benefits of social security, Medicare, and unemployment taxes for employees of federal employment programs working in the library. 

The library no longer needs to submit an employment verification letter from the agency.  The library must maintain verification of employment information within their own files in case there is a future request for the information by the Office of Commonwealth Libraries.  It is recommended that these records be maintained for at least three years.

Examples of Federal Employment Programs:

  • Senior Community Service Employment Program (SCSEP)
  • MaturityWorks
  • PathStone
  • AARP
  • AmeriCorps
  • Job Corps
  • Homeless Veterans’ Reintegration Program (HVRP)

Status

Number

Data Element

Description/Definition

J-10a

Federal employee program source of funds.

Report the name of the Federal Employment Program Agency.  The library must maintain employment verification documents, with payment detail and original signature, from each employment program agency. W-2s are not acceptable due to personal SSN within the document.

J-10b

Federal employee program amount received

Report total amount paid to employee: gross wages of the employee plus employer's portion of social security, Medicare and unemployment taxes. The library must maintain employment verification documents, with payment detail and original signature, from each employment program agency. W-2s are not acceptable due to personal SSN within the document.

J-10c

Total Federal Employment Program

Sum of all Employee Program Revenue. This question is auto calculated. No entry required.

 

This subsection reports federal revenue not reported in other sections of the report.

Things to remember when completing this subsection:

  • An external public annotation must be added to any data input cell that contains a value greater than zero (0).  

  • Repeat the external public annotation in the Total Other Federal Revenue data input cell if the value is greater than zero (0).

Status

Number

Data Element

Description/Definition

J-11

Federal Revenue Received for Major Renovations that do Not Add to Useable Floor Space, and/or for Major Furniture or Equipment Purchases

Exclude revenue received for replacement and repair of existing furniture and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude contributions to endowments, or revenue passed through to another agency. Funds transferred from one public library to another public library should be reported by only one of the libraries.

J-12

Other Federal Revenue

Report any other federal revenue received and retained by the library, system headquarters or system member.

J-13

Total Other Federal Revenue

Sum of Federal Revenue for Major Renovations and Other Federal Revenue. This question is auto calculated. No entry required.

Status

Number

Data Element

Description/Definition

J-14

Total Federal Revenue

Sum of all Federal Revenue. This question is auto calculated. No entry required.

This is revenue received from a state government agency. Includes the following state revenue sources: State Aid to Public Libraries, Keystone for non-capital expenditures, State Employment Programs, and Other State Revenue. 

Libraries should report this section based on their library’s budgetary year. 

  • Fiscal year libraries will report revenue received between July 1, 2023, and June 30, 2024.

  • Calendar year libraries will report revenue received between January 1, 2024, and December 31, 2024.

Exclude:

  • Revenue received for new construction and the equipment and furnishings for the new construction – this will be reported as Capital Revenue

  • Revenue received for projects that increase the usable floor space of the library and the equipment and furnishing for the added usable space – this will be reported as Capital Revenue

  • Revenue received to purchase real estate for new or rehabilitated facilities – this will be reported as Capital Revenue

  • Funds unspent in the previous fiscal year (carryover funds)  

This subsection identifies the state aid received by the library and identifies the source from which the funds were distributed and/or retained.

The Office of Commonwealth Libraries prefills this data based on state appropriations and the information received from federated library system administrators.  Please contact Mike Reilly (michreilly@pa.gov) for questions about this subsection. 

Status

Number

Data Element

Description/Definition

J-15

State Aid - Quality, Incentive, Equalization, Equal Distribution

Imported by OCL; based on budget appropriation.

J-16

State Aid Received from Federated Administration or other libraries

Imported by OCL: based on System Data Aid Distribution report

J-17

State Aid - District

Imported by OCL; based on budget appropriation.

J-18

State Aid - County Coordination

Imported by OCL; based on budget appropriation.

J-19

State Aid - SLRC

Imported by OCL; based on budget appropriation.

J-20

Total State Aid Received from OCL

This figure is automatically calculated. No entry required.

J-21

State Aid Distributed to Federation members or other libraries

Imported by OCL: based on System Data Aid Distribution report

J-22

State Aid Retained (Does not include state aid received by federated system members from federated admin units)

Imported by OCL: based on System Data Aid Distribution report

This subsection identifies the Keystone funds used for non-capital projects.

Exclude Keystone funds used for the following items.  These funds will be reported within the Capital Revenue section.

  • purchases of land or buildings

  • construction of additions to the current facilities

  • renovations that add usable floor space

  • furniture and/or equipment purchased for the additional floor space during the period of construction

See the Keystone Decision Tree for Revenue for more assistance

Status

Number

Data Element

Description/Definition

J-23

Keystone Grant Revenue for Non-Routine Maintenance - Reimbursed to Library for library expense.

This line is to be used only by libraries that received Keystone Grant revenue from the municipality. Do not include Keystone revenue expended by the municipality on behalf of the library.

J-24

Keystone Grant Revenue for Non-Routine Maintenance - Retained by Municipality for expenses made on behalf of the Library.

This line is to be used only by libraries whose sponsoring municipality received Keystone Grant revenue, retained the monies and made expenditures on behalf of the library.

This subsection reports the gross wages and benefits of social security, Medicare, and unemployment taxes for employees of state employment programs working in the library. 

The library no longer needs to submit an employment verification letter from the agency.  The library must maintain verification of employment information within their own files in case there is a request for the information by the Office of Commonwealth Libraries in the future.  It is recommended that these records be maintained for at least three years.

Examples of State Employment Programs:

  • State Work-Study Program (SWSP): administered through PA Higher Education Assistance Agency (PHEAA) and a postsecondary institution

  • PA Career Link

Status

Number

Data Element

Description/Definition

J-25a

State Employee Program source of funds.

Report total amount paid to employee: gross wages and employer's portion of social security, Medicare and unemployment taxes. The library must maintain employment verification documents, with payment detail and original signature, from each employment program agency. W-2s are not acceptable due to personal SSN within the document.

J-25b

State Employee Program amount received.

Report the total amount paid to the employee: gross wages of the employee plus employer's portion of social security, Medicare and unemployment taxes. The library must maintain employment verification documents, with payment detail and original signature, from each employment program agency.

J-25c

Total State Employment Program

Sum of all State Employment Program revenue. This question is auto calculated. No entry required.

This subsection reports state revenue not reported in other sections of the report.

Things to remember when completing this subsection:

  • An external public annotation must be added to any data input cell that contains a value greater than zero (0). 

  • Repeat the external public annotation in the Total Other Federal Revenue data input cell if the value is greater than zero (0).

  • Typical examples of revenue reported in this section include:
    • PA Gaming Control Board Table Games Revenue
    • PA Department of Community and Economic Development Grants
    • PA Department of Labor and Industry Grants

  • Funds received from the Office of Commonwealth Libraries for LSTA (Library Services and Technology Act) projects should be reported under the Federal LSTA section of the report.

Status

Number

Data Element

Description/Definition

J-26

State Revenue (Other than Keystone Funds) Received for Major Renovations that do Not Add to Useable Floor Space, and/or for Major Furniture or Equipment Purchases

Exclude revenue received for replacement and repair of existing furniture and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude contributions to endowments, or revenue passed through to another agency. Funds transferred from one public library to another public library should be reported by only one of the libraries.

J-27

Other State Revenue

Report any other state revenue received and retained by the library, system headquarters or system member.

J-28

Total Other State Revenue

Sum of Other State Revenue for Major Renovations and Other State Revenue. This question is auto calculated. No entry required.

Status

Number

Data Element

Description/Definition

J-29

Total State Revenue

Sum of all State Revenue. This question is auto calculated. No entry required.

This subsection includes the following local government revenue sources: County, City, Township, Borough, School District.

Things to remember when completing this subsection:

  • Report all revenue received directly from local government entities, whether the entity is considered part of the library’s state aid service area 

  • Municipal Source Definitions:
    • AC = Actual cost of utilities, salaries, facility repairs, etc., paid by the municipality on behalf of the library 

    • AP = Direct appropriation not based on referendum or a set millage – this revenue is at the whim of the local government authorities and the amount given to the library is based on the local government authority’s decision

    • APM = Direct appropriation based on millage but not the result of a referendum – this revenue is at the whim of the local government authorities and the amount given to the library is based on millage amount determined by the local government authorities

    • TxREF = Library tax levied because of a referendum – this revenue was voted upon by the residents of the municipality and can only be removed through a similar voting process

    • TxAUTH = Library tax levied by authority of the municipal officers without referendum – this revenue was authorized by the local government as a special tax

  • Millage Rate is the percentage of a value that is levied as a tax.  One mill is equal to 0.1%
    • For example, if the library receives 1 mill from the municipality, they will report .1 for the millage rate.  Do not enter the dollar figure received by the library.

  • The Verification of Actual Costs form is to be used in cases where services/items are purchased or paid for by a municipality on behalf of a public library. These services/items are used entirely by the public library and are generally billed to the library itself. The actual billed cost to the public library to which the library has been compensated, is to be reported here.

    • This form must be completed by the municipality
    • File Name Structure: AR-SD-Your District Name-Your Library Name-Reporting Year-VAC
      • Example for the Bedford County Library:
        • AR-SD-Altoona-Bedford CL-2024-VAC

    • Ensure that the amount listed on the verification form matches the amount entered into the data input cell

    • Ensure that any amounts listed on this form are also entered as an expenditure, as these are operational costs that would otherwise be paid for by the library.

Municipality Name

Municipal Type

Source

Milage Rate

Amount distributed to other libraries

Amount retained

J-30a

J-30b

J-30c

J-30d

J-30e

J-30f

 

Status

Number

Data Element

Description/Definition

J-31

Upload Verification of Actual Costs form.

Upload the Verification of Actual Cost form that was completed by the municipality. 

J-32

Upload letter of county appropriation (only for entities that receive County Coordination Aid funds from OCL)

Upload letter of county appropriation (only for entities that receive County Coordination Aid funds from OCL)

This subsection is to be completed by libraries which receive local government funds through Federated Library System Administration Units or a County Library.

Source Library Name

Source County Name

Amount received

J-33a

J-33b

J-33c

This subsection lists local government revenue designated specifically for major furniture, equipment, or major renovations.  

This may include matching funds for a Keystone grant from a municipality.  

Exclude:

  • Revenue received for new construction and the equipment and furnishings for the new construction – this will be reported as Capital Revenue

  • Revenue received for projects that increase the usable floor space of the library and the equipment and furnishing for the added usable space – this will be reported as Capital Revenue

  • Keystone Grant Funds – these will be reported under the Keystone Revenue section

Status

Number

Data Element

Description/Definition

J-34

Local Government Revenue Received for Major Renovations that do Not Add to Useable Floor Space, and/or Major Furniture or Equipment Purchases

Exclude revenue received for replacement and repair of existing furniture and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude contributions to endowments, or revenue passed through to another agency. Funds transferred from one public library to another public library should be reported by only one of the libraries.

Status

Number

Data Element

Description/Definition

J-35

Total Local Government Revenue

Sum of all Local Government Revenue.  This question is auto calculated. No entry required.

MODIFIED:  REMOVED – no need for duplication

Revenue from School District that was reported in Local Government Revenue

Revenue from School District (This amount was included in total local government revenue).

This subsection identifies revenue received from sources other than federal, state, or local government.  This will include library generated funds (fines/fees), donations from individuals or other organizations, fundraising revenue, etc.

Include:

  • Interest and dividend income from endowment and operating accounts if it was used for operating expenditures

  • Revenue from fundraising activities, merchandise sold, fund drives, recycling activities and monetary donations

  • Revenue from grants awarded to the library from non-governmental agencies

  • Library-generated revenue from overdue fines, non-resident fees, lost book charges, rental of facilities or materials, photocopy charges, passport income, etc.

  • Revenue from another library or agency for services rendered

Exclude:

  • E-rate reimbursements – these funds should be deducted from the appropriate data element expenditure

  • Non-grant related reimbursements – these funds should be deducted from the appropriate data element expenditure

  • Revenue received for new construction and the equipment and furnishings for the new construction – this will be reported as Capital Revenue

  • Revenue received for projects that increase the usable floor space of the library and the equipment and furnishing for the added usable space – this will be reported as Capital Revenue

  • Revenue received to purchase real estate for new or rehabilitated facilities – this will be reported as Capital Revenue

  • Revenue passed through to another agency

  • Revenue reported in the federal, state, or local government revenue sections of the report

  • Contributions to endowments or trusts

  • Unrealized gains

  • Interest and dividend income from endowment and operating accounts that are not used for operating expenses.

  • Funds unspent in the previous fiscal year (carryover funds)  

Status

Number

Data Element

Description/Definition

J-36

Other Operating Revenue for Major Renovations that do Not Add to Useable Floor Space, and/or for Major Furniture or Equipment Purchases

Exclude revenue received for replacement and repair of existing furniture and equipment, regular purchase of library materials, and investments for capital appreciation. 

MODIFIED: Now includes miscellaneous revenue that previously reported separately

J-37

Other Operating Revenue (As of reporting period 2024, this data element includes miscellaneous revenue that was previously reported separately.)

Report only the interest and dividend income from endowment and operating accounts if it was used for operating expenditures. Report the revenue from fundraising activities, merchandise sold, fund drives, recycling activities and monetary donations. Report revenue from grants awarded to the library from non-governmental agencies. Report library-generated revenue from overdue fines, non-resident fees, lost book charges, rental of facilities or materials, photocopy charges, etc. Report revenue from another library or agency for services rendered.

MODIFIED: REMOVED

Miscellaneous Revenue

As of reporting period 2024, this data element is included in Other Operating Revenue

J-38

Total Other Operating Revenue

Sum of All Other Operating Revenue. This question is auto calculated. No entry required.

Status

Number

Data Element

Description/Definition

J-39

Total Operating Revenue – All Accounts

Total Operating Revenue of All Accounts. This question is auto calculated. No entry required.

Beginning Balances are generated from the ending balances from the previous reporting period's annual report.

 Things to remember when reviewing this subsection:

  • A beginning balance signifies that the library did not expend these funds in the previous reporting period.

  • If the funds were expended in the previous reporting period and should not be listed as carryover funds, please contact Amy Geisinger at ageisinger@pa.gov.

Status

Number

Data Element

Description/Definition

J-40

LSTA Funds Beginning Balance

This is generated from the ending balance of these funds on the previous year\'s annual report. This question is locked.

J-41

Other Federal Funds Beginning Balance

This is generated from the ending balance of these funds on the previous year\'s annual report. This question is locked.

J-42

State Aid Funds Beginning Balance

This is generated from the ending balance of these funds on the previous year\'s annual report. This question is locked.

J-43

Keystone Funds Beginning Balance

This is generated from the ending balance of these funds on the previous year\'s annual report. This question is locked.

J-44

Other State Funds Beginning Balance

This is generated from the ending balance of these funds on the previous year\'s annual report. This question is locked.

MODIFIED: REMOVED

Local Operating Account Beginning Balance

This information is no longer being calculated as it is not an accurate representation of the local operating account beginning balance.

MODIFIED: REMOVED

TOTAL BEGINNING BALANCE

This information is no longer being calculated.

This section has been removed.

Status

Number

Data Element

Description/Definition

MODIFIED: REMOVED

LSTA Funds Transferred Into Operating Account From Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

Other Federal Funds Transferred Into Operating Account from Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

State Aid Funds Transferred Into Operating Account from Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

Keystone Funds Transferred Into Operating Account from Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

Other State Funds Transferred Into Operating Account from Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

Local Operating Funds Transferred into Operating Account from Other Accounts

This information is no longer being collected.

MODIFIED: REMOVED

Total Funds Transferred into Operating Account from Other Accounts

This information is no longer being calculated.

This section has been removed.

Status

Number

Data Element

Description/Definition

MODIFIED: REMOVED

Total Funds Available

This information is no longer being calculated.