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  LibraryExpenses


Description
Library branch expenses incurred within a fiscal year as part of budgeted library activities.

Data includes annual expense totals according to operational, material, maintenance and salary/wage categories.

Entity relationship: LibraryBranch + FiscalYear + ChartOfAccounts = LibraryExpenses

Fields
  branchId   string    LibraryBranch->branchId
Academic library branch identifier
  chartOfAccountsId   string    ChartOfAccounts->chartOfAccountsId
Chart of accounts identifier
  fiscalYear2Char   string    FiscalYear->fiscalYear2Char
Fiscal year in YY format
Additional Notes
Example data: 19 (2019)
  isIPEDSReportable   boolean   
If the record is applicable for IPEDS reporting, value = 1 else 0
  libFringeBenefits   number   
Includes total fringe benefit expenses incurred by the library budget
Additional Notes
Employee fringe benefits include retirement plans, social security taxes, medical/dental plans, unemployment compensation plans, group life insurance plans, worker's compensation plans, and other benefits in-kind with cash options.
  libOneTimeMaterials   number   
Includes total one time materials expenses incurred by the library budget
Additional Notes
Reports the cost of one-time purchases of books, serial back-files, and other materials.
  libOtherMaterialsServices   number   
Includes total other materials/service expenses incurred by the library budget which have not been included in other fields
Additional Notes
Report additional materials/service costs that have not already been included in other fields, including document delivery/interlibrary loan services and other expenses for information resources.
  libOtherOpsMaintenance   number   
Includes total non-preservation maintenance expenses incurred by the library budget
Additional Notes
Report any other maintenance expenses that have not already been included in other fields, including computer hardware and software expenses, national, regional, and local bibliographic utilities, networks and consortia, and other operating expenses.
  libPreservationOps   number   
Includes total preservation and materials maintenance expenses incurred by the library budget
Additional Notes
Report expenses associated with maintaining library and archival materials for use either in their original physical form or in some other usable way.
  libSalariesAndWagesLibrarians   number   
Includes total salary and wage expenses, before deductions, for all full-time and part-time librarian staff
Additional Notes
Librarians are professional staff members doing work that requires professional education in the theoretical and scientific aspects of librarianship, archives, or information studies.
  libSalariesAndWagesOther   number   
Includes total salary and wage expenses, before deductions, for all full-time and part-time library staff who are not considered librarians, professionals or students
Additional Notes
Library staff members without formal qualification (or equivalent combination of training and experience) in librarianship, archives, information studies or other relevant specialization.
  libSalariesAndWagesProfessionals   number   
Includes total salary and wage expenses, before deductions, for all full-time and part-time library professional staff
Additional Notes
Professional staff are staff performing professional level tasks who, though not librarians, have equivalent education and training in related fields (e.g., computer sciences, business administration, education).
  libSalariesAndWagesStudents   number   
Includes total salary and wage expenses, before deductions, for all full-time and part-time library staff that are considered student assistants
Additional Notes
Student assistants (graduate and undergraduate), employed on an hourly basis whose wages are paid from funds from the library budget or from an account(s) within the institution, including the Federal Work-Study Program.
  libServicesSubscriptions   number   
Includes total ongoing subscription expenses incurred by the library budget
Additional Notes
Report expenses for ongoing commitments in all formats, including duplicates, for all outlets. This includes serials and any other items committed to annually, as well as annual electronic platform or access fees.
  recordActivityDate   date   
Date source record inserted or modified
  accountingString   string    deprecated
Full accounting string including all components separated by a dash, no spaces
Additional Notes
Removed. New requirements for 20-21 Academic Libraries survey required a re-work of the entity.
  beginBalance   number    deprecated
Balance at beginning of final fiscal period of fiscal year
Additional Notes
Removed. New requirements for 20-21 Academic Libraries survey required a re-work of the entity.
  endBalance   number    deprecated
Balance at end of final fiscal period of fiscal year
Additional Notes
Removed. New requirements for 20-21 Academic Libraries survey required a re-work of the entity.
  libSalariesAndWages   string    deprecated
Is the account a salary and wage expense from the library budget?
Additional Notes
Removed. New requirements for 20-21 Academic Libraries survey required a re-work of the entity.

Example SQL