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Annual Report Overview and FAQ

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

Section M. Capital Revenue & Expenditures

This section reports the capital revenue and expenditures of the library during the reporting period.

For this report, capital revenue and expenditure ONLY relate to funds associated with the following:

  • new constructions and the equipment and furnishings for the new construction

  • major renovations which add to the useable floor space of the library and the equipment and furnishing for the added facilities

  • purchase of real estate for new or rehabilitated facilities

If the library has revenue and expenditures that are locally considered “capital” that do not fall within any of the three descriptions above, those funds should be reported within the Operating Expenditure section of the report.

This subsection reports revenue for capital projects, broken down by funding source.

Status

Number

Data Element

Description/Definition

M-1

Capital Revenue - Federal Funds

Report all federal revenue received for the purpose of capital projects as defined above.

M-2

Capital Revenue - State Funds - Other than Keystone

Report all state revenue, excluding Keystone funds, received for the purpose of capital projects as defined above.

M-3

Capital Revenue - State Funds - Keystone

Report all Keystone funds received for the purpose of capital projects as defined above.

M-4

Capital Revenue - Local Government Funds

Report all local government revenue received for the purpose of capital projects as defined above.

M-5

Capital Revenue - Other Local Funds

Report all other local revenue received for the purpose of capital projects as defined above.

M-6

Total Capital Revenue

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

This subsection reports expenditures for capital projects.

Things to remember when completing this subsection:

  • Use the Keystone Expenditure Decision Tree document to assist in accurately reporting Capital Keystone Projects.
    • Report only the amount of Keystone grant funds expended for capital projects during the reporting period under the Capital Expenditures – Keystone data element.

    • Report local grant matching funds that were expended for capital Keyston projects during the reporting period under the Capital Expenditures – Other data element.

  • The automatic calculation of the Federal Reporting – Total Capital Expenditures data element will include expenditures reported in the operating expenditure section of the report for major renovations or major equipment/furniture. 

Status

Number

Data Element

Description/Definition

M-7

Capital Expenditures - Keystone

Report all Keystone funds expended for the purpose of capital projects as defined above.

M-8

Capital Expenditures -Other

Report all Keystone funds expended for the purpose of capital projects as defined above. Exclude contributions to endowments.

M-9

State Standard - Total Capital Expenditures

Sum of Capital Expenditures for State Standards. This question is auto calculated. No entry required.

M-10

Federal Reporting - Total Capital Expenditures

Sum of Capital Expenditures for Federal Reporting. This question is auto calculated. No entry required.