ALA-MLS Librarian- A librarian with a Master's Degree of Library Science from a graduate library program accredited by the American Library Association.

Audio Materials - Materials on which sound only is stored or recorded and that can be reproduced or played back mechanically or electronically. Included are audio cassettes, phonograph records, compact disks, and audio tapes.

BIRF Tax Rate - Bond and Interest Redemption Tax Rate approved in 1994 for collection in 1995.

Bookmobiles - Trucks or vans specially equipped to carry books and other library materials; they serve as traveling branch libraries. Vehicles used are counted, not the number of stops the vehicle makes. A bookmobile is a traveling branch library consisting of a truck or van that carries an organized collection of library materials, paid staff, and regularly scheduled hours for being open to the public.

Branch Libraries - Auxiliary units with separate quarters, a permanent basic collection of books, a permanent paid staff, and a regular schedule for opening to the public.

Capital Outlay - Capital outlay is usually a long-term expense. It may include architectural and/or consultant fees, new buildings, additions, and major equipment purchases. Replacement of equipment or furniture is not included.

Capital Outlay Operating Expenditures - Includes expenditures from the library's operating expenditures for improvements and replacement costs for existing furniture or equipment. Also includes all material expenditures for all formats, print and non-print, and may include electronic formats and access.

CAGIT - County Adjusted Gross Income Tax

Central Building - A single outlet library, or the library building which is the operations center of a multiple outlet library. Usually all processing is centralized here and principal collections are housed here. Synonymous with main library.

Children's Programs and Program Attendance - Children are ages 0-14. Children's program attendance is the count of the audience at all programs for which the primary audience is children, and includes adults who attend the program. Attendance at each program is counted separately, even though it may be one of a series.

Circulation - Transactions involving lending items from the library's collection for use by patrons generally (although not always) outside the library and includes charging materials manually or electronically. Each renewal is also reported as a circulation transaction.

Electronic Access Expenditures - Included are all operating expenditures (not capital expenditures) from the library budget associated with access to electronic materials and services. Computer hardware and software used to support library operations, either purchased or leased, including maintenance agreements, are included. Expenditures for equipment used to run information service products when it can not be separated from the price of the product are included. Expenditures for services provided by national, regional and local bibliographic utilities, networks, consortia and commercial services are included.

Electronic Format Expenditures - Included are all operating expenditures for electronic format materials considered part of the collection, whether purchased or leased, such as CD-ROMs, magnetic tapes, and magnetic discs that are designed to be processed by a computer or similar machine. Included are operating expenditures for equipment when the cost is inseparably bundled into the price of the information service product. Excluded are operating expenditures for library system software and microcomputer software used only by the library staff.

Employee Benefits - Benefits provided for employees in addition to salaries and wages paid from the library budget, regardless of whether the benefits are available to all employees. Included are amounts spent for direct benefits including Social Security, retirement, medical insurance, life insurance, disability, tuition reimbursement, unemployment compensation, and workmen's compensation.

Full-Time Equivalent (FTE) - The total of part-time and full-time employees equated to the number of full-time positions. (Total hours worked divided by the hours in the work week.) To ensure comparable data, 40 hours per week has been set as the measure of full-time employment by the National Center for Education Statistics (NCES), Federal State Cooperative System (FSCS).

Interlibrary Loans Received From - Library materials borrowed by the reporting library from another library. Materials borrowed from a branch are not counted. Photocopies received by any means, but not returned, are not counted.

Interlibrary Loans Provided To - Library materials lent by the reporting library to another library upon request. Materials loaned to a branch are not counted. Photocopies sent by any means, but not returned, are not counted.

LCPF Tax Rate - Library Capital Projects Funds Tax Rate approved in 1994 for collection in 1995.

Library Programs - It is not necessary that a program actually take place at the library to be counted as a library program. A program that is planned, sponsored or carried out by the library staff is a library program. If there is a series of programs, such as story hours, where the same people attend each program, the attendance for each individual program is counted.

Local Government Income - Includes all tax and non-tax receipts designated by the community, district, or region and available for expenditure by the public library. Includes Property Tax Income from the Library Tax Rate, County Adjusted Gross Income Tax (CAGIT) Property Tax Replacement Credit and Certified Shares, County Option Income Tax (COIT), and contractual revenue received for library service. The value of any gifts and donations, fines, or fees are not included.

Non-Resident Registered Borrowers - People who have applied for and received borrowing privileges from the reporting library, but who do not live in the library district. Included are those paying fees, Public Library Access Cards (PLAC) cardholders, and Reciprocal Borrowers.

Operating Tax Rate - The library tax rate for local property tax approved in 1994 for collection in 1995.

Other Income - Includes fines and fees, interest on investments, gift receipts, private foundation grants, Public Library Access Card (PLAC) and other miscellaneous revenue.

Other Materials Expenditures - Includes operating expenditures for print and non-print items - books, serials, AV, microforms, graphics, etc. Excluded are materials expenditures for electronic access and electronic format.

Other Services and Charges Expenditures - Includes costs for services performed for the library under written or implied contract, by other than employees of the library. Also included are expenditures for utilities, insurance, licenses, rents, tax assessments, and dues to organizations. Includes the amount spent on the repair, maintenance, restoration, or protection of library materials, including but not limited to binding and rebinding, material conversion, deacidification, lamination, and restoration.

Personal Services Expenditures - Total expenditures for all salaries/wages for all library staff before deductions and including employee benefits.

Physical Unit - A physical unit is a book volume, reel, disk, cassette, etc. Items which are packaged together as a unit, e.g. two compact disks, and are generally checked out as a unit, are counted as one physical unit.

Public Library (National Center for Education Statistics, Federal State Cooperative System definition) - A public library is established under state enabling laws or regulations to serve a community, district, or region, and provide at least the following:

* an organized collection of printed or other library materials, or combination thereof;

* paid staff;

* an established schedule in which services of the staff are available to the public;

* the facilities necessary to support such a collection, staff, and schedule; and

* is supported in whole or in part with public funds.

Reference Transactions - A reference transaction requires knowledge or interpretation by library staff of the library or it's materials. It includes information and referral services. A request may come in person, by phone, by FAX, mail or by electronic mail. Directional questions, queries about library policies or library services, activities, or the use of library equipment are not considered reference transactions and are excluded.

Resident Registered Borrowers - People who have applied for and received borrowing privileges from the library and live in or are a property taxpayer of the library district.

Serial Subscriptions - The number of subscriptions purchased from the library's budget and those donated to the library as gifts. Each title, including duplicates, are counted, not individual issues. Included are the total number of subscriptions for all outlets.

State Income - Included are State Distribution, Financial Institutions Tax, License Excise Tax, and other state income.

Titles - One title would consist of an item that forms a separate bibliographic whole, whether issued in one or several volumes, reels, discs, slides, or parts. Libraries report the number of items for which a separate shelflist entry has been made. Six copies of the same edition of a title only count as one title.

Total Materials Expenditures - This includes all expenditures for materials purchased or leased by the library for use by the public. It includes print and non-print materials: microforms, machine-readable materials, audiovisual materials, electronic formats, and electronic access.

Typical Week - A typical week is defined as a time that is neither unusually busy or unusually slow. Holiday times, vacation periods for key staff, or days when unusual events are taking place in the community or library are avoided. A week in which the library is open its regular hours is chosen. Seven consecutive calendar days, from Sunday through Saturday (or whenever the library is usually open) is chosen.

Videos - Materials on which pictures, sounds, or both are recorded. Electronic playback reproduces pictures, sounds, or bother using a television receiver or monitor. Included are video cassettes and video disks.