Alabama Administrative Code
Title 520 - ALABAMA PUBLIC LIBRARY SERVICE
Chapter 520-2-2 - SUPPLEMENTAL STATE AID TO PUBLIC LIBRARIES
Section 520-2-2-.04 - Fiscal Requirements
Current through Register Vol. 42, No. 11, August 30, 2024
A public library must have a current budget, and the participants of a public library system must have a cumulative total current budget, based on locally-appropriated non-capital funds, of not less than the amount of state aid for which the library or system is eligible nor less than the previous year's budget. Locally-appropriated non-capital funds may include a combination of municipal or county funds appropriated to the library or system budget and in-kind funds expended directly by local governments for public library services.
(a) If locally-appropriated funds received are not sufficient to match for state aid and/or if the locally- appropriated funds received are reduced from the previous year, the amount of state aid for the current fiscal year will be reduced by an amount equal to the difference between the current locally-appropriated funds received and the average of the locally-appropriated funds received for the previous two (2) fiscal years. [See example below.]
SAMPLE PUBLIC LIBRARY (pop. 10,000) |
||
FISCAL YEAR |
LOCAL BUDGET |
STATE AID $1.00 per capita |
2015 |
$18,000 |
$10,000 |
2016 |
$20,000 |
$10,000 |
2015/2016 AVG |
$19,000 |
|
2017 |
$18,000 |
$9,000* |
* State aid for 2017 reduced by $1,000 to coincide with the $1,000 reduction between the 2015/2016 local budget average ($19,000) and the 2017 local budget appropriation ($18,000). |
(b) A public library system headquarters can qualify for the total state aid amount for which it is eligible even if any county or municipality within the region is unable to match for its share, provided that supplementary local appropriations from other member counties or municipalities are available to match for the necessary amount of state aid. State aid funds received by a system headquarters by this method can only be used in the counties or municipalities providing the supplementary funds.
(c) No more than fifty percent (50%) of a library's state aid funds will be used for salaries during any fiscal year.
(d) No state aid may be used for construction, remodeling or alteration of buildings, or for utilities. If state aid funds are used for a non-allowable expense, such funds must be replaced with local money, or the amount must be returned to APLS.
Author: Nancy C. Pack, Director
Statutory Authority: Code of Ala. 1975, §§41-8-(1-10).