Federal funds are any funds collected by the federal government and distributed to the library for expenditure by the public library, including federal funds distributed by the state. Funds carried forward from 1995 include all funds carried forward from the previous year and available for library operating expenditures in 1996, except for state aid funds reported above. All other operating income is any operating income other than that reported in items above. Gifts, donations, interest, fines, and fees are reported here if the funds were available for library use. Salaries and wages reported are for all library staff including plant operation, security and maintenance persons for the year just ended.
Benefits are amounts paid and accruing, outside of salary and wages, to all employees.
This includes Social Security, retirement, medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, workmen's compensation, tuition, and housing benefits. Excluded are current serial subscriptions and microforms. Microforms are photographic reproductions of textual, tabular, or graphic material reduced in size so that it can normally be used only with magnification. Microcomputer software contains instructions which direct the computer to perform some action. Examples of software are Lotus 123, dBaseIV, WordPerfect and educational computer programs.