Here is a list of some common budget items and their status for 2009. We hope you and your Budget or Finance Committee find it useful as you work on your budget.

Section 43.15 (4)(c)(5) states that a municipal, county or joint public library may participate in a public library system if it receives funding from its primary funding source at a level not lower than the average of the previous three years.

To find your Maintenance of Effort figure:

1. Find your 2008 appropriation on line 9, page 3, of your 2007 annual report.
2. Add it to line 1 (local support) or line 2 (for a county library service) from your 2006 and 2007 annual reports.
3. Divide that total by 3.

To meet the statutory requirements, your 2008 appropriation must meet or exceed this figure. If you get county funds, calculate the maintenance of effort for municipal and county funds separately. Joint libraries should calculate maintenance of effort for each municipality separately.

You can find the Wisconsin and national public library statistics at the Division for Libraries and Community Learning (DLTCL).

Electronic filing of your 2008 annual report form is required. You will be able to download the forms from DPI applications (http://www.wiscforms.com/dpi/).