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.
Exclude:
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.
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:
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:
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.
Exclude:
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.
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:
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:
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:
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 |
|
|
|
|
|
|
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:
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:
Exclude:
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:
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. |