Pennsylvania Code › Title 22 - EDUCATION › Part IX - State Library and Advisory Council on Library Development › Subpart A - State Library › Chapter 131 - GENERAL PROVISIONS; STATE AID › APPLICATION FOR AND PAYMENT OF STATE AID › Section 131.32 - Proof of eligibility

Current through Register Vol. 54, No. 28, July 13, 2024
To show that the library meets the requirements for
						eligibility in Article III of The Library Code (24 P.S. §§
												4301-4304), supporting documents shall be
						submitted as follows
(1)
Percentage State aid documentation.
The library board shall
					 submit two copies of the resolution prepared by a county official certifying to
					 the amount of those funds appropriated by the county government in the current
					 year to the library as a county library. The copies of the resolution shall
					 accompany or precede the application for State aid.
(2)
Per capita State aid
					 documentation.
Per capita State aid documentation shall conform with
					 the following: For expenditures made during a fiscal year completed prior to
					 the October 1 deadline for filing the application for State aid, an independent
					 auditor's report, performed in accordance with generally accepted auditing
					 standards, of the entire operation, which includes income from all sources and
					 related expenditures and fund balances of the library during the fiscal year
					 ending December 31 or June 30 shall accompany or precede the application for
					 State aid. The audit shall be filed every year for libraries which receive
					 annually $50,000 or more in State income or every third year, with a financial
					 review filed in the years that an audit is not required, for libraries which
					 receive annually less than $50,000 in State income. Libraries which have total
					 operating expenditures of less than $50,000 and which receive annually less
					 than $15,000 in State income shall have 2 years from the effective date of this
					 section to comply. Because State aid and Federal funds do not constitute local
					 financial effort, local financial effort will be determined by subtracting the
					 total amount of State aid and Federal funds paid to the library during its
					 fiscal year from the total expenditures of the library that year. The balance
					 remaining shall be regarded as the local effort of the library for that year,
					 less expenditures that are declared ineligible by this chapter. State aid shall
					 be considered fully spent at the end of each year in which it is received by a
					 library.
(3)
Statistical
					 report.
An annual State statistical report shall be submitted as
					 required by the State Library.
The Library Code (24 P.S. §§
														4101-4503) was repealed by the act of
						  November 1, 2012 (P.L. 1683, No. 210) and replaced by 24 Pa.C.S. Chapter 93
						  (relating to Public Library Code).
The provisions of this §
													131.32 amended under sections
						  201(15), 204(5) and 303(b) of The Library Code (24 P.S. §§
														4201(15),
						  4204(5) and 4303(b)
						  (Repealed; replaced by 24 Pa.C.S. Chapter 93 (relating to Public Library
						  Code)).
This section cited in 22 Pa. Code §
													131.63 (relating to income from
						  contracts); and 22 Pa. Code §
													141.13 (relating to unexpended
						  balances).