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Public Library Statistics Definitions

Local Government Capital Revenue

For additional information on this item, visit its related page in the Statistics Manual.

Category
Income
State Library Definition
Report all governmental funds designated by the community, district, or region and available to the public library for the purpose of major capital expenditures, except for state and/or federal money distributed by the local government. Report all revenue to be used for major capital expenditures. Include funds received for: -site acquisition -new buildings or additions to, or renovation of, existing library buildings -furnishings, equipment, and initial collections (print, non-print, and electronic) for new buildings, building additions, or building renovations -computer hardware and software used to support library operations -new vehicles -other one-time major projects.
Federal Definition
Federal Name	44 Local Government Capital Revenue-Appendix E
Federal Edit Messages
WinPlus Definition	Report all governmental funds designated by the community, district, or region and available to the public library for the purpose of major capital expenditures, except for state and/or federal money distributed by the local government. Capital Revenue Headnote-Appendix E Report all revenue to be used for major capital expenditures, by source of revenue. Include funds received for (a) site acquisition; (b) new buildings; (c) additions to or renovation of library buildings; (d) furnishings, equipment, and initial collections (print, non-print, and electronic) for new buildings, building additions, or building renovations; (e) computer hardware and software used to support library operations, to link to networks, or to run information products; (f) new vehicles; and (g) other one-time major projects. Exclude revenue to be used for replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude income passed through to another agency (e.g., fines), or funds unspent in the previous fiscal year (e.g., carryover). Funds transferred from one public library to another public library should be reported by only one of the public libraries.
WinPlus! Definition, if Different	None
Revised Definition	This amount includes all local government funds available to the public library for major capital expenditures. Capital Revenue Headnote-Appendix E Report all revenue to be used for major capital expenditures, by source of revenue. Include funds received for (a) site acquisition; (b) new buildings; (c) additions to or renovation of library buildings; (d) furnishings, equipment, and initial collections (print, non-print, and electronic) for new buildings, building additions, or building renovations; (e) computer hardware and software used to support library operations, to link to networks, or to run information products; (f) new vehicles; and (g) other one-time major projects. Exclude revenue to be used for replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. Exclude income passed through to another agency (e.g., fines), or funds unspent in the previous fiscal year (e.g., carryover). Funds transferred from one public library to another public library should be reported by only one of the public libraries.
Revised Notes	None
Revised Examples	None
Revised Instructions	None