New York State Library

Division of Library Development

FAQs -- Questions and answers about the proposed budget applications in the Systems' Annual Report and Budget Initiative (SARBIT)

Q. Will all budget applications for State funding be submitted at the same time?

A. Yes. All proposed Budget Applications will be due to the New York State Library's Division of Library Development at the same time. We anticipate that the due date for such budget applications will be early Spring 2005. This does not include discretionary grants such as Adult Literacy, Construction, and Conservation/Preservation grants.

Q. Will one FS-10 be submitted or multiple FS-10s be submitted?

A. We are working with SED Grants Finance to reduce the number of FS-10 forms that library systems will need to submit. This may require changes to Education Law. We will provide more information on this as it becomes available.

Q. Does the proposed approval process diminish the power of the system's Board of Trustees?

A. No. The proposed Budget Application approval process is not a change from past practice at the New York State Library and will not diminish the fiduciary powers of the system's Board of Trustees. State Library staff have always reviewed and approved annual payment applications and proposed operating budgets for state aid for library systems and library programs. If there are questions, State Library staff contact system staff for clarification, further information or corrections.

Q. With what "other agencies" will the State Library share proposed budget information?

A. The New York State Library routinely receives questions or data requests for analysis of library funding information from other offices in the State Education Department (Grants Finance, Office of Management Services and Budget Coordination, Basic Education Data Systems/ Information Reporting and Technology); from other State agencies such as the Office of the State Comptroller and the Division of the Budget; and from external groups such as the American Library Association, the New York Library Association, New York State Association of Library Boards, system organizations (NY3Rs, SLSA, PULISDO), legislators and legislative staff.

Q. How will proposed Budget Applications be used for advocacy purposes? With whom?

A. Data from the system annual reports, proposed Budget Applications and Plans of Service are analyzed and provided routinely to library supporters, NYS legislators, library funders and system staff and Boards/Councils who request it from the State Library. We plan to make this information available on the State Library's web site.

Q. Systems provide annual reports and audits are done locally which provide an accurate assessment of expenditures. Why is a proposed Budget Application with broad categories necessary in addition to an audit and/or an annual report?

A. The proposed Budget Application provides the State Library staff and others with information on the library system's anticipated plans for use of State funds for the upcoming year. The Five-Year Plan of Service performs a critical function by generally outlining long-term plans for development and delivery of library system products and services. It does not outline planned expenditures of State funds. Annual report data and audits are essential for accountability purposes and for trend reporting over time, but they do not provide timely information about immediate plans for the use of State funds.

Q. How will systems provide vendor information requested in Code 40 (Purchased Services) and Code 45 (Supplies and Materials) when vendors are often unknown at the time of submission of the proposed Budget Application(s)?

A. On the advice received from system directors during the SARBIT comment period, "Provider of Services" has been deleted from proposed Budget Applications for Basic Aid for all system types. For those categorical aid programs where this information will be required, systems may enter "To Be Determined" if the vendor has not been selected at the time the proposed Budget Application is submitted to the New York State Library.

Q. Where are "Retiree Benefits" listed on the proposed Budget Application?

A. Include "Retiree Benefits" in Code 80 (Employee Benefits) as stated in the General Instructions.

Q. Where are furniture and furnishings listed in the proposed Budget Application?

A. Include furniture and furnishings with a unit cost over $1,000 in Code 20 which will be changed from "Equipment" to "Equipment and Furnishings."

Q. Where are operating expenses such as heat, light, mortgage payments be included?

A. Include these proposed expenses in Code 40 (Purchased Services).

Q. Currently, public library systems and reference and research library resources systems submit an Operating Budget with the annual report. Will this still be required?

A. No, the Operating Budget (current format) will no longer be submitted with the Annual Report. A simplified proposed Operating and Capital Fund Budget Summary will be submitted with the proposed Budget Application and not with the annual report.

Q. How will systems show all sources of revenue in the proposed Budget Application?

A. The proposed Budget Application will reflect expenditures of State funds only. Total anticipated receipts from all funding sources and total anticipated expenditures will be included on the proposed Operating and Capital Fund Budget Summary.

Q. Will amendments to the proposed Budget Application be required?

A. No, budget amendments will not be required. Amounts submitted in the proposed Budget(s) categories will be used for analysis purposes by the State Library.

Q. How do we account for fluctuations in the proposed Budget Application during the funding year?

A. It is not necessary to report fluctuations in the original proposed Budget Application to the State Library during the funding year. This should be handled at the system level.

Q. Will FS-10-F's (final budget forms) be required?

A. No, except for two components of public library system Local Services Aid (Local Library Services Aid and Local Support Services Aid). Local Consolidated Services Aid will be paid at 100%.

Q. Will systems be able to print their own report and proposed Budget Applications?

A. Systems will be able to print their own Annual Reports, proposed Budget Applications, and instructions.

Q. Why is the School Library System's Council being asked to make budget assurances if the Council is advisory in nature?

A. School Library System Councils have a responsibility to develop the plan of service and evaluate system programs and services. They cannot be expected to perform these regulatory functions without knowledge of the budget. An assurance to the State Education Department that the Council Chair has reviewed the proposed budget application(s) with the council and the director is necessary.

Q. Why do School Library Systems have to explain a variance request for "less than full-time" staff both in the budget narrative and in a separate variance form?

A. The budget narrative explanation supports the proposed expenditure. Variances to Commissioner's Regulations are tracked separately and require several levels of review and approval in the State Education Department. When a variance to regulations is sought as part of the proposed budget application both a variance request form and explanation in the proposed budget narrative are required.


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