Performance audit: state grants to public libraries, Board of Regents of the University System of Georgia

PERFORMANCE AUDIT
State Grants to Public Libraries
Board of Regents of the University System of Georgia
September 2002

Russell W. Hinton, State Auditor

Performance Audit Operations Division 254 Washington St., SW

Department of Audits and Accounts

Atlanta, GA 30334

Background
The purpose of the Georgia Public Library Service (GPLS) is to enable public libraries to meet the informational, educational, recreational, and enrichment needs of the state's citizens and local communities. As part of its responsibilities, GPLS administers a program of state grants that are provided to 58 locally governed public library systems: 33 multi- county regional systems and 25 single-county systems. There are also several municipal libraries in the state (GPLS is aware of four) but these libraries do not receive any state-funded grants from GPLS. A current list of the library systems and the counties they serve is provided in Appendix A.

As specified in state law, the grants are to be used for aiding and supplementing the establishment and development of public library services. Grants are provided for maintenance and operations, materials, professional librarian positions, and travel. Grants are also provided to the state's 13 sub-regional libraries for the blind and physically handicapped (known as Talking Book Centers); these grants were addressed in a performance audit that was released in June 2002. Brief descriptions of the state grants received by the public libraries are provided below.

Maintenance and Operations (M&O): Each library system receives $.56 per capita that may be used for such expenses as administrative personnel, bookmobiles, and other general operating expenses. Per regulations, the M&O grants may not be used for library construction or remodeling or for land acquisition.

Materials: Each library system receives $.60 per capita for purchasing books and other materials that are obtained in accordance with a selection policy approved by the library system's board of trustees. Regional (multi- county) library systems receive an additional $3,600 plus $1,000 for every county in the system over two.

Professional Librarian Positions : Library systems receive grant funds for a minimum of one librarian position for each county served by the system. Library systems also receive grant funds for one librarian position for every 50,000 persons (or portion thereof) that they serve above 50,000, up to a maximum of five additional positions. A threecounty system, for example, that serves 125,000 persons would receive grant funds for five librarian positions: one position for each of the three counties plus two positions for the population it serves above 50,000. Librarians occupying a state-paid position must

State Grants to Public Libraries

Page 1

meet the certification standards established by the State Board for the Certification of Librarians. The dollar amount provided for each position is based on the salary schedule established by the Department of Education for professional educators; the actual amount provided for each position is determined by the librarian's education and experience.
Small library systems (those serving fewer than 50,000 persons) are eligible to receive an additional librarian position by providing double the minimum amount of funding required to receive a grant. (The current minimum amount is $100,000 plus $1 per capita for every person over 20,000.) The purpose of providing the additional position (known as a Miss Wessie position) is to reward small public library systems that have a high level of local support. This additional librarian position was named in honor of a librarian from Cairo, Georgia who worked for many years to increase the level of private and government financial support received by her library system.
Library systems also receive grant funds to provide a $75 per month supplement for library directors and a $50 per month supplement for assistant directors. There is no limit on the number of persons a library system may designate as assistant directors.
Travel: Systems receive $750 per state-paid librarian position for travel expenses.
Exhibit 1 below shows the library systems' total expenditures, excluding capital outlay, for fiscal year 2001. (Data regarding the systems' expenditures for fiscal year 2002 was not available at the time of this audit.) The Exhibit also shows the amount of grant funds for maintenance and operations, materials, librarian positions, travel, and the Talking Book Centers received by public library systems in fiscal years 2001 and 2002 and the amounts budgeted for fiscal year 2003.

Exhibit 1 LIBRARY EXPENDITURES:FISCAL YEAR 2001 STATE GRANTS TO PUBLIC LIBRARIES:FISCAL YEARS 2001, 2002, and 2003

FY 2001

Grant

Total Library

Grant

Expenditures (1) Amount

Maintenance and Operations $27,779,927 (2) $4,370,596

FY 2002
Actual Grant Amount
$4,435,118

FY 2003
Budgeted Grant Amount
$4,434,098

Materials Librarian Positions

19,216,294

4,870,571

97,639,725 (3) 16,901,965

4,708,302 17,729,489

4,446,349 18,747,360

Travel Talking Book Centers

(4)

207,454

359,023

200,607

(5)

1,177,944

1,113,974

1,114,477

Total $144,635,946 $27,528,530

$28,345,906

$28,942,891

(1) Excludes capital outlay expenditures; includes expenditures for Talking Book Centers. (2) Reported by the library systems as regular operating expenses. (3) Reported by the library systems as salaries and benefits. (4) Included in the library systems' regular operating expenses. (5) Included in the library systems' regular operating expenses, materials, and salaries and benefits. Source: Library systems' final reports submitted to GPLS and GPLS financial records.

State Grants to Public Libraries

Page 2

It should be noted that the total amount budgeted for fiscal year 2003 was reduced by about 1% to comply with the Governor's directive. The reduction was applied to the amount the library systems received for maintenance and operations, materials, travel, and the Talking Book Centers. The amounts expended by the library systems in fiscal year 2001 for salaries and benefits, materials, and regular operating expenses are shown in Appendix B. The amount of grant funds received by each of the library systems in fiscal year 2002 is shown in Appendix C.
In addition to the grants discussed in the preceding paragraphs, GPLS also pays for library systems' use of T1 lines to access the Internet and pays for their subscriptions to Georgia Library Learning Online (referred to as GALILEO). This is a web-based virtual library that provides access to multiple information resources, including secured-access, licensed databases. In fiscal year 2002, these on-behalf-of funds totaled $3.2 million, of which $2.2 million was for the T1 lines and $1.0 million was for GALILEO. These funds were not addressed as part of this audit.
Eligibility Requirements
To be eligible to receive state grants, library systems must meet a number of requirements governing their organizational structure, their local funding, their operating policies, and their fiduciary responsibilities. Examples of the eligibility requirements governing the library systems are presented below.
Library systems must be operated by a board of trustees appointed by the local governmental agencies that provide financial support. The boards of trustees of regional, multi-county systems must include a representative from each county served by the library system. The boards of trustees must have a written constitution and bylaws and must meet at least four times per year.
To be eligible for state aid, library systems must receive financial support from local governmental agencies of at least $100,000 plus an additional $1 per capita for the portion of the population exceeding 20,000. The amount of financial support received by a library system must be equal to or exceed the amount received during the preceding year (maintenance of effort requirement). It should be noted that library systems are dependent on their political subdivisions for local funding since they do not have taxing authority.
Library systems must have a written policy for selecting books and materials that includes selection criteria. They must also have formal procedures for handling requests to reconsider materials in the system's collection.
Library systems are required to maintain their financial records in accordance with the financial management procedures established by the Board of Regents and are required to have an annual financial audit.
Library systems are also required to submit an Application for State Aid and Final Report each year. In this Report, library systems provide a substantial amount of detailed information regarding their operation, including their sources of funds and how the funds were used; a listing of the certified librarians on staff; a listing of their library facilities and hours of operation; and the number of library patrons.

State Grants to Public Libraries

Page 3

Grants Administration
Of the 46 budgeted full-time positions currently assigned to GPLS, none is solely responsible for administering the state grants. GPLS officials estimate, however, that approximately two fulltime positions are required to administer these grants over the course of a year.
It should be noted that the Georgia Public Library Service (then known as the Division of Public Library Services) was located in the Department of Education until July 1996, at which time it was transferred to the Department of Technical and Adult Education (DTAE). GPLS was then transferred to the Board of Regents in July 2000. In addition to the movement of the GPLS among different state agencies, the position of State Librarian (responsible for overseeing GPLS) was vacant from 1995 through September 2001.
Other States
A survey of eight southeastern states (Alabama, Florida, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee and Virginia) revealed that all but one of the states (Tennessee) provide grants to public library systems. While the allocation methods and the requirements to receive state aid vary among the states, the areas funded are similar and include salaries, maintenance, equipment, and materials.
Audit Scope and Methodology
The following questions were addressed as part of this audit: Does the Board of Regents measure the extent to which library services have improved as a result of the state grants it provides? Do public library systems provide a minimum level of service to citizens statewide? Are grants allocated in a manner that is equitable and consistent with state law? How do other states provide grants to their pubic library systems? Are the Board's policies regarding public libraries up-to-date? Are citizens generally satisfied with library services statewide?
The audit was conducted in accordance with generally accepted government auditing standards for performance audits and focused on fiscal years 2001 and 2002. The audit methodology included interviews with GPLS staff and reviews of files and records maintained by GPLS. Information regarding other states' library grants was obtained through Internet research and follow-up telephone interviews.
This report has been discussed with the appropriate personnel representing the Board of Regents of the University System of Georgia. A draft copy was provided for their review and comment; pertinent responses have been included in the report as appropriate.

State Grants to Public Libraries

Page 4

Recommendations and Agency Responses

Recommendation No. 1 Action should be taken to clarify who is ultimately responsible and accountable for the quality of public library services in Georgia. Currently, the responsibility for the state's public library services is assigned to both the Board of Regents of the University System and the boards of trustees of local library systems. State law specifies that the Board of Regents shall exercise supervision over all public libraries and endeavor to improve libraries already established. State law also specifies that each library system shall be governed by a board of trustees and that every public library system shall have a director [who is] to administer the total library program ... in accordance with policies adopted by the system board of trustees.
Absent any clear assignment of responsibility, no governmental entity is currently held accountable for the quality of the state's public library services. The Board of Regents, through GPLS, provides about $28 million a year (of the approximately $145 million expended by the public libraries) but does not monitor the grants' impact on the quality of services provided. Similarly, the local boards of trustees do not have to meet any standards of performance as a condition of receiving the grants.
Consideration should be given to clarifying the responsibility of the Board of Regents and of local boards of trustees for ensuring that a minimum level of service is provided by public libraries throughout the state. This issue is discussed in more detail in subsequent Recommendations.
In its written response to the audit report, the Board noted that accountability for the quality of public library services statewide is in-

herently and unalterably a shared responsibility between the Board and local library systems' boards of trustees. The response also noted that GPLS serves as a vehicle for the Board of Regents to facilitate and administer funding, programs and services that benefit the public libraries as a whole.
Recommendation No. 2 Action should be taken by GPLS to determine if the $28 million in grants that is currently provided to public libraries each year is effective in having public libraries that meet the needs of Georgia's citizens. Although the state has been providing grants to public libraries for more than 50 years ($100,000 in state aid was appropriated in 1945), information is not maintained for determining if the grant funds have resulted in public libraries that meet the needs of the state's citizens and local communities. As outlined in the Governor's Budget Report for Fiscal Year 2003, the Results- Based Budgeting (RBB) goal for GPLS is to increase the usage of the ... resources available to all Georgians through their public libraries. The two desired results (performance objectives) included in the Budget Report, however, do not address citizens' usage of public libraries.
One of the desired results is to increase the number of books read by children during summer reading programs. Per the Budget Report, however, data for reviewing GPLS' effectiveness in meeting this desired result was not provided for fiscal year 2000 or 2001. The other desired result is the percentage of patrons surveyed who are satisfied with the public library services they received. While the libraries should be commended for achieving a 91% satisfaction rate in fiscal year 2000, this data does not reflect the opinions of those persons who do

State Grants to Public Libraries

Page 5

not use public library services. It should also be noted that the statewide patron satisfaction survey is no longer being administered.
Additional information obtained from GPLS raises questions regarding the extent to which the public libraries in many of the state's counties are meeting the needs of their citizens. In 45 of the 57 library systems for which data was available, less than 50% of the population had a library card (that is, were registered patrons) in fiscal year 2001. In 27 library systems, less than 33% of the population had a library card, including nine systems in which library cards were held by less than 20% of the population. An analysis of circulations per capita, another indicator of library utilization, revealed similar results. Only eight of the 57 library systems met or exceeded the minimum standard (set by the Georgia Public Library Directors) of six circulations per capita in fiscal year 2001. 1
GPLS should takes steps to assess the extent to which the approximately $28 million in grants provided to public libraries has impacted the usage of public libraries by the state's citizens. As discussed in the next Recommendation, the implementation of minimum standards for measuring the quality of the services provided would also serve to improve accountability.
GPLS has indicated that the statewide patron satisfaction survey was discontinued since it could not be conducted uniformly in all libraries and did not attempt to measure the information needs of persons who did not use public libraries. GPLS also indicated, however, that it would explore other survey instruments and methodologies to measure the effectiveness of state funding in improving library services statewide in order to better meet the needs of Georgia's citizens.

Recommendation No. 3 GPLS should evaluate the extent to which public library systems meet minimum standards of service. Although the Georgia Public Library Directors approved a list of library standards in February 2000, no action has been taken to gather baseline data for evaluating the extent to which libraries meet or exceed a minimum level of service as defined by the standards. This lack of action has been attributed to the transfer of GPLS to the Board of Regents in July 2000 and to the State Librarian position being vacant from 1995 until October 2001. The 111 standards developed by the Georgia Public Library Directors address all aspects of operating a library, including administration, funding, staffing, collections, marketing, community relations, and facilities.
GPLS should utilize the standards to evaluate the quality of services provided by the state's public library systems. The standards should also be used as a guide for future planning and as the basis for the development of a realistic state aid budget request. As noted by the director of a large metropolitan library system, the Board of Regents should determine the minimum level of service desired, how much it costs, and who is responsible for funding it. This issue is discussed in the following Recommendation.
The Board indicated in its response that the existing library standards are not a particularly viable tool by which to judge the effectiveness of library services due to the unique local nature of each library system and the specific needs of each system. GPLS has indicated, however, that is will explore additional methodological tools for measuring and evaluating the effectiveness of library services. GPLS also indicated that a baseline study utilizing the standards developed by the Public Library Directors will be completed by the end of June 2003.

1 Prior to fiscal year 2002, there were 57 public library systems in the state. State Grants to Public Libraries

Page 6

Recommendation No. 4 The Board of Regents, through GPLS, should annually determine the amount of state funds needed by the state's public libraries to provide a minimum level of service. As specified in state law, the Board of Regents should annually determine ... the amount of funds needed for county and regional public libraries. Currently, however, there is no formal assessment of the libraries' funding needs. Program officials have indicated that annual budget requests are generally based on incremental adjustments to the prior year's budget.
In addition to not being based on any assessment of the libraries' actual needs, the amount budgeted each year has not been adjusted to reflect changes in the cost of goods and services (with the exception of the grant for materials that was revised in fiscal year 2001 and the grant for librarian positions that is based on the DOE salary schedule). The maintenance and operations grant of $.56 per capita has not been revised since 1989 and, as of June 2002, was worth only $.39 (in 1989 dollars). Similarly, the travel grant of $750 per state-paid librarian position is the same amount that was paid in 1980 and, as of June 2002, was worth only $344 (in 1980 dollars).
As indicated in its Five-Year Library Services and Technology Act Plan, GPLS needs to develop a process to communicate the funding needs of libraries to budgetary decision makers. While it is recognized that competing priorities may prevent this amount from being made available each year, such a formal assessment would enable decision makers to have more data for making an informed decision.
In its response, the Board indicated that it has established a base level of funding for public libraries. The Board also indicated that it would meet annually with the Office of

Planning and Budget to update, discuss, and study necessary changes within the public library system budget.
Recommendation No. 5 Action should be taken by GPLS to revise the amount of local funding that library systems are required to obtain as a condition of receiving state grant funds. Although library systems are subject to a local funding requirement, the amount of funds required is not based on any type of objective methodology. Information obtained from a long-time GPLS employee disclosed that the current requirement ($100,000 plus $1 per capita for populations over 20,000) was a compromise amount based, in part, on what GPLS thought the smaller library systems could obtain from their local governments. In addition, not all library systems are subject to the same funding requirement. When the base amount of the current requirement was established in 1993, existing systems were exempt from having to obtain the increased amount. Overall, the minimum funding requirement does not serve to ensure that all local governments participate equitably in funding the cost of their public library systems.
Specific improvements that should be made in the local funding requirement are discussed below.
The local funding requirement should be based on some type of objective criteria, such as the population served by the library system or the local government's financial resources. A review of the library systems' financial data for fiscal year 2001 found significant differences in the amount of local funding provided per capita. As shown in Appendix D, the amount of local funding obtained by the library systems in fiscal year 2001 ranged from $3.16 to $45.45 per capita; the median amount of local funding was $8.29 per capita.

State Grants to Public Libraries

Page 7

A comparison of the amount of local funding with the library systems' financial resources (as measured by their net tax digest) disclosed that the funding amounts were not in line with the local governments' ability to pay. For example, as shown in Appendix D, the Northeast Georgia Regional Library System ranks 26th in local funding per capita but ranks 6th in net tax digest per capita. Conversely, the Dougherty County Library System ranks 4th in local funding per capita but ranks 38th in net tax digest per capita.
The amount of the local funding requirement should be gradually increased to keep pace with increases in the state grant amounts (and local governments should have to meet the new requirement). The base amount of the current requirement has not been revised since 1993, when it was increased from $30,000 to $100,000 (an increase of 233%). To get the increased funding amount approved, a decision was made to permanently exempt (grandfather) those library systems already in existence from having to meet the increased requirement. The exemption was applied to the regular state grants as well as to the Miss Wessie grant (that enables smaller systems to obtain an additional librarian position by providing local funding equal to twice the required minimum).
Of the 17 systems that receive Miss Wessie grants, nine provide less than the minimum funding amount that would be required if they were not exempt. Three of these nine systems provide local funding that is about $100,000 less than the amount that would be required were they not exempt from the current requirement. It should be noted that when the Twin Lakes Library System was established in fiscal year 2002, it was required to have local funding of at least $244,000 in order

to qualify for a Miss Wessie position.
Action should be taken to establish a local funding requirement that is based on some type of objective criteria, such as population or financial resources. The revised requirement should be applied equitably to all library systems.
The Board noted in its written response that study is needed to determine ways that state funds can be used as incentives to generate more local funds. The Board also noted that it would like to begin long-term planning that would allow for formula adjustments to be made incrementally in order to ensure a holdharmless approach.
Recommendation No. 6 Consideration should be given to revising the grant allocation procedures to provide additional assistance to rural counties that serve a large area but have a limited tax base. The current method of allocating grant funds among the library systems does not account for differences in area (size) or ability to pay (financial resources). Similarly, the current allocation method does not encourage the establishment of multi-county systems that could benefit the state's rural counties that have a smaller tax base. Alternative allocation formulas that have been implemented in other states are presented in the following paragraphs.
Although state law specifies that the grant funds shall be apportioned ... in proportion to the area and population ... , the current allocation formula does not account for differences in area served or population density. A system that serves a large, sparsely populated area may have to provide more facilities than a smaller county just to enable its citizens to have reasonable access to library services. Of the 58 library systems, the area served ranges from 132 to 4,423 square miles;

State Grants to Public Libraries

Page 8

the population density ranges from 20 persons to 2,203 persons per square mile.
According to a September/October 2001 Public Libraries article entitled Going for the Green, 14 of 49 states offer square mileage grants. Virginia, for example, provides a grant of $10 per square mile of area served, and an additional grant of $20 per square mile to every system serving more than one city or county (per the formula for state aid effective July 1, 1992).
The current allocation formula does not account for differences in the library systems' economic well-being (ability to pay). In 1999, the per capita net tax digest of the library systems ranged from $13,118 to $39,287.
According to the Going for the Green article, 17 of 49 states award equalization grants to provide financial assistance to their state's less well-to-do counties. For example, North Carolina provides 50% of the state aid as a block grant and 50% as a per capita income equalization grant (per the North Carolina State Library website).
With the exception of the materials grant, there are no formal incentives to encourage single-county systems to join a multi-county system. According to an informal history of the state grant program, there has been a decline in the number of multi- county library systems from 37 (serving 145 counties) in 1976 to 33 (serving 134 counties) in 2002 .
As noted in the Going for the Green article, 18 of 49 states provide funds to encourage multi-jurisdictional cooperation. Virginia, for example, provides a grant that is based on population and the number of participating counties: $.30 per capita for the first 600,000 served by a single city or county system, and an

additional $.10 per capita for the first 600,000 persons for each additional city or county served (per the formula for state aid effective July 1, 1992).
GPLS should consider adopting methods used by other states for allocating grant funds in a manner that considers a system's service area and relative wealth. Taking these variables into consideration should help to ensure that all of Georgia's library systems are better able to provide a minimum level and quality of library services. Consideration should also be given to allocating at least a portion of the grant funds as a block grant (as is done in North Carolina). This is discussed more fully in the following Recommendation.
In its response, the Board noted its agreement with the need to assist those library systems that serve large areas but have small populations.
Recommendation No. 7 Consideration should be given to streamlining the grant allocation process by reducing the number of different grants and by revising the grant allocation procedures for personnel positions. Under the current allocation procedure, public library systems receive separate grants for maintenance and operations, materials, travel, and professional librarian positions (including salary supplements for library directors and assistant directors). While this procedure requires GPLS to compute multiple grant amounts for each library system, it is of questionable value as a means of controlling the library systems' expenditures, especially the larger systems. The Gwinnett County Library System, for example, had total expenditures (excluding capital outlay) of approximately $12.1 million in fiscal year 2001, of which only about 8% was state-funded.
The current grant allocation procedure also requires GPLS to adjust the amount provided for professional librarian positions based on

State Grants to Public Libraries

Page 9

the individual occupying the grant-funded position. As a result, the amount is subject to change throughout the year as systems work to make sure that the person with the most education and years of experience is in the grant- funded position. GPLS personnel must also rely on the library systems to tell them how many library directors and assistant directors they have (to compute the dollar amount of the grant funds provided for the directors' and assistant directors' salary supplements).
Reducing the number of different grants that are provided the public library systems could streamline the process while providing the library systems increased flexibility. One alternative to the current procedure would be to award block grants with certain restrictions on how the grant funds were to be spent. Requiring the library systems to meet minimum standards of quality (addressed in Recommendation No. 3) would also serve to ensure that the grant funds were spent appropriately.
The Board indicated in its response that it does not agree with the recommendation to streamline the grant allocation process by reducing the number of different grants and by revising the grant allocation procedures for personnel positions. The Board noted that the current process gives library directors the autonomy needed to manage their local operations and provides legislators and others with a clearer understanding of the services the grant funds provide local library systems.
Recommendation No. 8 The procedures used by GPLS for determining the amount of grant funds provided to each of the state's public libraries should be formally documented in Board of Regents' policy. Under current state law, the Board is authorized to request funds from the General Assembly for public library books and materials, salaries and travel for professional librarians, library construction, and maintenance and

operations. The Board's policies, however, do not address the procedures used by GPLS for determining the amount of grant funds actually provided to each library system. Our review found that the current procedures were developed prior to GPLS being transferred to the Board of Regents and are not included in any rules, regulations, or policies.
In fiscal year 2002, the amount of state funds provided 17 library systems for Miss Wessie grants (that enable smaller systems to obtain an additional librarian position) totaled $1,089,436. The requirements that systems must meet to receive the additional funding (serve less than 50,000 persons and contribute double the required local funding amount) are not formally documented.
GPLS provides grant funds to each of the 58 public library systems to pay a monthly supplement to library directors ($75) and assistant directors ($50). The basis for providing grant funds to pay the monthly supplements is not addressed in state law or the Board's policies.
As a means of encouraging the establishment of regional library systems, GPLS provides each of the 33 regional library systems an additional materials grant of $3,600 plus $1,000 for every county in the system over two. In fiscal year 2002, these additional grant funds totaled $186,800. No documentation was located to determine when this additional funding was formally authorized or how the dollar amounts were established.
The number of librarian positions funded per system is capped at one position per county served plus one additional position per 50,000 population, up to a maximum of five additional positions for systems that serve a population of 250,000 or more. Because of this restriction, library

State Grants to Public Libraries

Page 10

systems that serve metropolitan areas (such as the Atlanta-Fulton County System that serves approximately 750,000 persons) receive proportionally less grant funds than other systems. This restriction is not, however, addressed in any formal policy or regulation.
Action should be taken to ensure that the procedures used by GPLS for determining the grant amounts provided the state's public li-

brary systems are included in Board of Regents' policies. Implementation of this recommendation would serve to ensure that the policies are uniformly applied and are not changed without formal Board approval.
The Board of Regents agrees that written procedures should be developed to use in the determination of grant funding to public library systems.

State Grants to Public Libraries

Page 11

Appendix A GEORGIA PUBLIC LIBRARY SYSTEMS (AS OF 2002)

LIBRARY ATHENS REGIONAL LIBRARY SYSTEM
ATLANTA-FULTON PUBLIC LIBRARY SYSTEM BARTOW COUNTY LIBRARY SYSTEM BARTRAM TRAIL REGIONAL LIBRARY SYSTEM
BROOKS COUNTY PUBLIC LIBRARY SYSTEM CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SYSTEM
CHATTAHOOCHEE VALLEY REGIONAL LIBRARY SYSTEM
CHATTOOGA COUNTY LIBRARY SYSTEM CHEROKEE REGIONAL LIBRARY SYSTEM CHESTATEE REGIONAL LIBRARY SYSTEM CLAYTON COUNTY LIBRARY SYSTEM COASTAL PLAIN REGIONAL LIBRARY SYSTEM
COBB COUNTY PUBLIC LIBRARY SYSTEM CONYERS-ROCKDALE LIBRARY SYSTEM DEKALB COUNTY PUBLIC LIBRARY SYSTEM DESOTO TRAIL REGIONAL LIBRARY SYSTEM
DOUGHERTY COUNTY PUBLIC LIBRARY SYSTEM EAST CENTRAL GEORGIA REGIONAL LIBRARY SYSTEM
ELBERT COUNTY PUBLIC LIBRARY SYSTEM FITZGERALD-BEN HILL COUNTY LIBRARY

COUNTIES SERVED
Clarke Franklin Madison Oconee Oglethorpe Fulton Bartow McDuffie Taliaferro Wilkes Brooks Chatham Effingham Liberty Chattahoochee Marion Muscogee Quitman Stewart Chattooga Dade Walker Dawson Lumpkin Clayton Berrien Cook Irwin Tift Turner Cobb Rockdale DeKalb Baker Early Mitchell Worth Dougherty Burke Columbia Glascock Lincoln Richmond Warren Elbert Ben Hill

State Grants to Public Libraries

Page 12

Appendix A (con't) GEORGIA PUBLIC LIBRARY SYSTEMS (AS OF 2002)

LIBRARY FLINT RIVER REGIONAL LIBRARY SYSTEM
FORSYTH COUNTY PUBLIC LIBRARY SYSTEM GWINNETT COUNTY PUBLIC LIBRARY SYSTEM HALL COUNTY LIBRARY SYSTEM HART COUNTY LIBRARY SYSTEM HENRY COUNTY LIBRARY SYSTEM HOUSTON COUNTY PUBLIC LIBRARIES SYSTEM JEFFERSON COUNTY LIBRARY SYSTEM KINCHAFOONEE REGIONAL LIBRARY SYSTEM
LAKE BLACKSHEAR REGIONAL LIBRARY SYSTEM
LEE COUNTY PUBLIC LIBRARY SYSTEM MIDDLE GEORGIA REGIONAL LIBRARY SYSTEM
MOULTRIE-COLQUITT COUNTY LIBRARY SYSTEM MOUNTAIN REGIONAL LIBRARY SYSTEM
NEWTON COUNTY LIBRARY SYSTEM NORTHEAST GEORGIA REGIONAL LIBRARY SYSTEM
NORTHWEST GEORGIA REGIONAL LIBRARY SYSTEM
OCMULGEE REGIONAL LIBRARY SYSTEM

COUNTIES SERVED Butts
Fayette Lamar Monroe
Pike Spalding
Forsyth Gwinnett
Hall Hart Henry Houston Jefferson Calhoun Clay Randolph Terrell
Webster Crisp Dooly Schley Sumter
Lee Bibb Crawford Jones Macon Twiggs Wilkinson Colquitt Fannin Towns Union Newton Habersham
Rabun Stephens White Catoosa Gordon Murray Whitfield Bleckley Dodge Pulaski Telfair Wheeler Wilcox

State Grants to Public Libraries

Page 13

Appendix A (con't) GEORGIA PUBLIC LIBRARY SYSTEMS (AS OF 2002 )

LIBRARY OCONEE REGIONAL LIBRARY SYSTEM
OHOOPEE REGIONAL LIBRARY SYSTEM OKEFENOKEE REGIONAL LIBRARY SYSTEM
PEACH COUNTY PUBLIC LIBRARIES SYSTEM PIEDMONT REGIONAL LIBRARY SYSTEM PINE MOUNTAIN REGIONAL LIBRARY SYSTEM
RODDENBERY MEMORIAL LIBRARY SYSTEM SARA HIGHTOWER REGIONAL LIBRARY SYSTEM SATILLA REGIONAL LIBRARY SYSTEM SCREVEN-JENKINS REGIONAL LIBRARY SYSTEM SEQUOYAH REGIONAL LIBRARY SYSTEM SOUTH GEORGIA REGIONAL LIBRARY SYSTEM SOUTHWEST GEORGIA REGIONAL LIBRARY SYSTEM STATESBORO REGIONAL LIBRARY SYSTEM
THOMAS COUNTY PUBLIC LIBRARY SYSTEM

COUNTIES SERVED Johnson Laurens Treutlen Washington Montgomery Tattnall Toombs Appling Bacon Clinch Pierce Ware Peach Banks Barrow Jackson Meriwether Talbot Taylor Upson Grady Floyd Polk Atkinson Coffee Jeff Davis
Jenkins Screven Cherokee Gilmer Pickens Echols
Lanier Lowndes Decatur Miller Seminole Bryan Bulloch Candler Emanuel Evans
Thomas

State Grants to Public Libraries

Page 14

Appendix A (con't) GEORGIA PUBLIC LIBRARY SYSTEMS (AS OF 2002)

LIBRARY THREE RIVERS REGIONAL LIBRARY SYSTEM
TROUP-HARRIS-COWETA REGIONAL LIBRARY SYSTEM TWIN LAKES LIBRARY SYSTEM UNCLE REMUS REGIONAL LIBRARY SYSTEM
WEST GEORGIA REGIONAL LIBRARY SYSTEM
Source: GPLS

COUNTIES SERVED
Brantley Camden Charlton Glynn Long McIntosh Wayne
Coweta Harris Troup Baldwin Greene Hancock Jasper Morgan Putnam Walton Carroll Douglas Haralson Heard Paulding

State Grants to Public Libraries

Page 15

Page 16

State Grants to Public Libraries

Appendix B

FISCAL YEAR 2001 EXPENDITURES (EXCLUDING CAPITAL OUTLAY) Salaries and

Library System

Benefits

Materials

Regular Operating

Athens Regional Library System

$

2,019,908.68 $

299,859.13 $

760,610.20 $

Atlanta-Fulton Public Library System

20,772,066.00

4,205,916.00

4,615,792.00

Bartow County Library System

502,729.25

48,736.53

134,947.93

Bartram Trail Regional Library System Brooks County Public Library System

374,669.18 198,799.71

35,138.01 14,178.06

127,933.57 41,455.90

Brunswick-Glynn County Regional Library System (1)

814,429.70

124,307.57

410,739.45

Chatham-Effingham-Liberty Regional Library System Chattahoochee Valley Regional Library System

4,799,556.58 3,501,132.00

1,426,042.60 402,810.00

1,721,567.55 816,265.00

Chattooga County Library System

253,549.80

19,377.47

64,995.87

Cherokee Regional Library System Chestatee Regional Library System

589,712.38 527,154.82

80,395.34 127,368.53

164,270.59 130,631.59

Clayton County Library System

1,735,317.09

380,110.00

280,041.00

Coastal Plain Regional Library System Cobb County Public Library System Conyers-Rockdale Library System

883,122.13 5,335,754.39
662,197.12

141,912.69 1,402,973.63
160,576.82

283,177.97 1,873,629.61
317,531.47

DeKalb County Public Library System

8,137,818.71

1,902,251.83

1,904,258.84

Desoto Trail Regional Library System Dougherty County Public Library System

453,462.53 1,497,233.10

47,899.32 582,504.96

151,759.77 310,433.53

East Central Georgia Regional Library System

3,276,412.10

597,764.94

923,303.23

Elbert County Public Library System Fitzgerald-Ben Hill County Library

201,618.86 273,163.12

29,143.28 31,213.18

45,664.94 48,202.20

Flint River Regional Library System

1,829,601.55

395,112.00

738,911.22

Forsyth County Public Library System Gwinnett County Public Library System

1,959,244.16 8,589,701.10

400,602.27 1,992,855.72

502,426.23 1,489,426.11

Hall County Library System

1,297,349.00

219,378.00

478,328.00

Hart County Library System Henry County Library System Houston County Public Libraries System

199,509.50 663,995.74 620,763.41

14,296.01 174,585.67 107,254.86

37,262.02 338,383.44 259,048.17

Jefferson County Library System

254,059.21

30,369.34

65,354.60

Kinchafoonee Regional Library System Lake Blackshear Regional Library System

522,097.03 586,903.66

48,054.43 69,085.05

196,364.35 219,148.51

Lee County Public Library System

277,611.05

67,269.26

105,952.62

Middle Georgia Regional Library System Moultrie-Colquitt County Library System

3,692,431.00 445,404.67

470,703.00 50,549.84

1,379,869.00 97,898.58

Mountain Regional Library System

488,466.93

43,981.50

158,916.38

Total
3,080,378.01 29,593,774.00
686,413.71 537,740.76 254,433.67 1,349,476.72 7,947,166.73 4,720,207.00 337,923.14 834,378.31 785,154.94 2,395,468.09 1,308,212.79 8,612,357.63 1,140,305.41 11,944,329.38 653,121.62 2,390,171.59 4,797,480.27 276,427.08 352,578.50 2,963,624.77 2,862,272.66 12,071,982.93 1,995,055.00 251,067.53 1,176,964.85 987,066.44 349,783.15 766,515.81 875,137.22 450,832.93 5,543,003.00 593,853.09 691,364.81

Page 17

State Grants to Public Libraries

Library System

Appendix B (con't) FISCAL YEAR 2001 EXPENDITURES (EXCLUDING CAPITAL OUTLAY)
Salaries and

Benefits

Materials

Regular Operating

Newton County Library System

$671,337.93

$169,997.59

Northeast Georgia Regional Library System

1,091,437.34

135,928.32

Northwest Georgia Regional Library System

1,242,504.31

237,121.14

Ocmulgee Regional Library System

619,001.25

47,967.12

Oconee Regional Library System

983,800.54

180,361.65

Ohoopee Regional Library System

369,811.47

43,791.19

Okefenokee Regional Library System

631,080.83

68,973.03

Peach County Public Libraries System

305,321.22

46,988.98

Piedmont Regional Library System

691,064.80

77,911.35

Pine Mountain Regional Library System

570,781.63

53,060.79

Roddenbery Memorial Library System

425,278.62

58,018.77

Sara Hightower Regional Library System

1,496,621.99

204,213.97

Satilla Regional Library System

361,009.61

37,766.14

Screven-Jenkins Regional Library System

371,692.32

48,793.24

Sequoyah Regional Library System

1,984,659.09

282,366.36

South Georgia Regional Library System

858,374.73

185,140.47

Southwest Georgia Regional Library System

588,786.38

193,060.86

Statesboro Regional Library System

1,079,725.49

157,429.97

Thomas County Public Library System

607,008.87

185,349.76

Troup-Harris-Coweta Regional Library System

1,199,904.87

128,545.26

Uncle Remus Regional Library System

1,277,986.71

98,403.83

West Georgia Regional Library System

1,975,590.07

430,527.64

Totals

$97,639,725.33 $19,216,294.27

(1) In 2002, the system was re-named the Three Rivers Regional Library System.

Source: GPLS

$318,900.31 351,913.93 245,623.24 364,967.11 274,536.89 175,671.17 142,204.38 64,102.28 330,174.33 267,387.89 96,938.92 503,688.08 234,300.48 176,536.47 606,508.86 273,258.44 253,182.39 414,807.26 198,589.02 341,745.30 375,464.68 574,924.18
$27,779,927.05

Total
$1,160,235.83 1,579,279.59 1,725,248.69 1,031,935.48 1,438,699.08 589,273.83 842,258.24 416,412.48 1,099,150.48 891,230.31 580,236.31 2,204,524.04 633,076.23 597,022.03 2,873,534.31 1,316,773.64 1,035,029.63 1,651,962.72 990,947.65 1,670,195.43 1,751,855.22 2,981,041.89
$144,635,946.65

Page 18

State Grants to Public Libraries

Appendix C

FISCAL YEAR 2002 GRANTS

Library System

Positions Travel

Materials

Athens Regional Library System

8 $11,600.00 $105,402.65

Atlanta-Fulton Public Library System

6

8,700.00 434,316.06

Bartow County Library System

2

2,900.00 45,169.08

Bartram Trail Regional Library System

4

5,800.00 24,363.04

Brooks County Public Library System

2

2,900.00

9,205.50

Chatham-Effingham-Liberty Regional Library System

8 11,600.00 191,483.62

Chattahoochee Valley Regional Library System

9

6,750.00 129,257.94

Chattooga County Library System

2

2,900.00 13,081.50

Cherokee Regional Library System

3

4,350.00 47,694.68

Chestatee Regional Library System

3

4,350.00 24,285.87

Clayton County Library System

5

3,750.00 122,967.81

Coastal Plain Regional Library System

6

4,500.00 56,604.96

Cobb County Public Library System

6

8,700.00 339,617.40

Conyers-Rockdale Library System

2

2,900.00 40,960.20

DeKalb County Public Library System

6

5,378.00 345,335.07

Desoto Trail Regional Library System

5

7,250.00 40,108.37

Dougherty County Public Library System

2

2,900.00 54,185.34

East Central Georgia Regional Library System

11 15,950.00 195,206.39

Elbert County Public Library System

2

2,900.00 11,073.39

Fitzgerald-Ben Hill County Library

2

2,500.00 10,065.63

Flint River Regional Library System

10

7,500.00 133,396.15

Forsyth County Public Library System

2

2,900.00 55,086.51

Gwinnett County Public Library System

6

8,700.00 321,706.86

Hall County Library System Hart County Library System

3

4,350.00 71,337.00

2

2,900.00 12,748.62

Henry County Library System

3

3,225.00 66,204.36

Houston County Public Library System

3

2,950.00 62,672.64

Jefferson County Library System

2

2,200.00 10,180.20

Kinchafoonee Regional Library System

6

8,700.00 23,619.63

Lake Blackshear Regional Library System

5

7,250.00 43,013.94

Lee County Public Library System

2

2,900.00 13,906.29

Middle Georgia Regional Library System

11 14,500.00 136,890.81

M & O

Salaries

Total

$97,069.00 $ 557,227.34 $771,298.99

426,696.00 349,143.22 1,218,855.28

44,377.00 133,005.63 225,451.71

19,416.00 245,242.05 294,821.09

9,044.00 125,528.59 146,678.09

183,605.00 513,126.87 899,815.49

110,491.27 617,107.01 863,606.22

12,852.00 130,567.81 159,401.31

44,693.00 206,889.42 303,627.10

20,323.00 192,846.98 241,805.85

120,810.00 303,120.59 550,648.40

49,128.00 340,836.21 451,069.17

333,659.00 357,316.10 1,039,292.50

40,242.00 138,226.86 222,329.06

339,277.00 380,943.20 1,070,933.27

33,903.00 317,131.24 398,392.61

53,235.00 127,202.49 237,522.83

184,315.00 655,879.26 1,051,350.65

10,879.00 142,256.67 167,109.06

9,888.95

86,258.74 108,713.32

123,589.00 679,611.85 944,097.00

54,120.00 144,140.13 256,246.64

316,063.00 391,896.59 1,038,366.45

70,086.00 12,524.98

222,327.90 368,100.90 137,484.16 165,657.76

65,042.94 213,199.31 347,671.61

61,573.00 204,780.31 331,975.95

10,002.00 134,427.89 156,810.09

16,721.00 392,701.16 441,741.79

38,344.00 321,539.12 410,147.06

13,662.00 131,868.95 162,337.24

127,023.00 644,783.99 923,197.80

Page 19

State Grants to Public Libraries

Appendix C (con't)

FISCAL YEAR 2002 GRANTS

Library System

Positions

Travel

Materials

M & O

Salaries

Moultrie-Colquitt County Library System

2

$2,900.00

$23,389.95

$22,980.00

$142,256.67

Mountain Regional Library System

4

5,800.00

30,766.99

25,708.00

257,385.51

Newton County Library System

2

2,900.00

35,257.92

34,639.00

142,256.67

Northeast Georgia Regional Library System

5

7,250.00

57,610.22

51,098.00

343,140.73

Northwest Georgia Regional Library System

8

11,600.00

127,497.35

119,759.00

555,811.79

Ocmulgee Regional Library System

7

10,150.00

43,002.13

34,781.00

454,433.86

Oconee Regional Library System

6

4,900.00

50,812.40

44,419.00

360,958.70

Ohoopee Regional Library System

4

5,800.00

35,032.63

29,898.00

226,259.65

Okefenokee Regional Library System

6

4,500.00

55,653.06

48,192.00

387,240.48

Peach County Public Library System

2

2,900.00

14,410.17

14,157.00

116,091.98

Piedmont Regional Library System

4

5,800.00

59,302.33

53,743.00

274,242.03

Pine Mountain Regional Library System

5

7,220.00

43,260.84

37,000.00

279,746.48

Roddenberry Memorial Library System

2

2,900.00

12,431.13

12,213.00

145,428.27

Sara Hightower Regional Library System

4

5,800.00

73,772.85

68,939.00

266,437.32

Satilla Regional Library System

4

5,800.00

36,392.89

31,235.00

264,519.50

Screven-Jenkins Regional Library System

3

4,350.00

16,755.03

12,924.00

195,725.51

Sequoyah Regional Library System

6

7,950.00

110,939.77

104,474.00

421,762.48

South Georgia Regional Library System

4

5,100.00

60,043.33

54,471.00

275,572.63

Southwest Georgia Regional Library System

4

5,800.00

29,596.21

24,558.00

289,267.28

Statesboro Regional Library System

7

10,150.00

74,313.15

66,525.00

450,630.37

Thomas County Public Library System

2

2,800.00

25,049.22

24,610.00

85,903.89

Three Rivers Regional Library System

10

14,500.00

117,724.79

107,209.62

625,082.63

Troup-Harris-Coweta Regional Library System

6

6,500.00

104,843.62

98,485.00

416,940.84

Twin Lakes Library System

2

2,900.00

24,271.74

23,846.00

118,038.66

Uncle Remus Regional Library System

8

11,600.00

78,720.61

69,873.00

583,659.24

West Georgia Regional Library System

10

14,500.00

176,304.39

166,727.00

512,077.70

TOTALS

276 $359,023.00 $4,708,302.23 $4,435,117.76 $17,729,488.51

Source: Unaudited financial records prepared by GPLS showing the amount of grant funds provided each library system.

Total $191,526.62
319,660.50 215,053.59 459,098.95 814,668.14 542,366.99 461,090.10 296,990.28 495,585.54 147,559.15 393,087.36 367,227.32 172,972.40 414,949.17 337,947.39 229,754.54 645,126.25 395,186.96 349,221.49 601,618.52 138,363.11 864,517.04 626,769.46 169,056.40 743,852.85 869,609.09 $27,231,931.50

Appendix D LOCAL FUNDING PER CAPITA AND NET TAX DIGEST PER CAPITA

Library Athens Regional Library System Atlanta-Fulton Public Library System

Local Funding

Net Tax Digest

Per Capita

Per Capita

(2001)

Rank

(1999) Rank

$ 5.33

47

$21,959

26

45.45

1

39,287

1

Bartow County Library System

6.52

37

26,756

15

Bartram Trail Regional Library System

6.56

36

19,847

32

Brooks County Public Library System

6.27

40

15,540

52

Chatham-Effingham-Liberty Regional Library System

15.92

9

23,399

20

Chattahoochee Valley Regional Library System Chattooga County Library System Cherokee Regional Library System Chestatee Regional Library System Clayton County Library System Coastal Plain Regional Library System

17.34

6

17,760

43

7.47

32

17,655

45

4.84

49

15,639

50

14.86

11

31,610

4

8.48

25

26,433

16

8.39

27

17,389

46

Cobb County Public Library System

12.74

16

30,811

5

Conyers-Rockdale Library System

7.94

31

25,691

17

DeKalb County Public Library System

16.04

8

28,553

8

Desoto Trail Regional Library System

3.47

56

19,470

34

Dougherty County Public Library System

18.79

4

18,794

38

East Central Georgia Regional Library System Elbert County Public Library System

5.95

43

23,161

21

5.36

46

22,061

25

Fitzgerald-Ben Hill County Library

10.27

19

14,950

54

Flint River Regional Library System

9.61

20

26,983

13

Forsyth County Public Library System Gwinnett County Public Library System Hall County Library System Hart County Library System Henry County Library System Houston County Public Libraries System

33.81 21.14 12.99 4.79 6.10 4.84

2

38,548

2

3

32,351

3

15

28,837

7

51

28,283

10

42

26,929

14

50

17,272

47

Jefferson County Library System

9.36

22

18,103

40

Kinchafoonee Regional Library System

6.94

34

17,179

48

Lake Blackshear Regional Library System

5.54

44

18,042

41

Lee County Public Library System Middle Georgia Regional Library System (1) Moultrie-Colquitt County Library System Mountain Regional Library System Newton County Library System Northeast Georgia Regional Library System Northwest Georgia Regional Library System Ocmulgee Regional Library System Oconee Regional Library System Ohoopee Regional Library System Okefenokee Regional Library System Peach County Public Libraries System Piedmont Regional Library System Pine Mountain Regional Library System Roddenbery Memorial Library System

10.78

18

19,286

36

14.17

12

18,809

37

9.35

23

14,638

55

6.43

38

28,422

9

15.19

10

21,832

27

8.40

26

30,328

6

4.63

52

23,148

22

5.05

48

15,572

51

9.58

21

19,381

35

3.86

55

13,229

56

4.30

54

19,865

31

8.22

30

13,118

57

6.39

39

24,197

19

5.38

45

16,275

49

17.79

5

18,417

39

Sara Hightower Regiona Library System

13.02

14

22,809

23

State Grants to Public Libraries

Page 20

Appendix D (con't) LOCAL FUNDING PER CAPITA AND NET TAX DIGEST PER CAPITA

Library

Local Funding

Per Capita

Net Tax Digest Per

(2001)

Rank Capita (1999)

Satilla Regional Library System Screven-Jenkins Regional Library System Sequoyah Regional Library System South Georgia Regional Library System

$4.37

53

13.26

13

11.54

17

8.28

29

$17,752 14,976 27,623 20,679

Southwest Georgia Regional Library System Statesboro Regional Library System Thomas County Public Library System Three Rivers Regional Library System Troup-Harris-Coweta Regional Library System Uncle Remus Regional Library System

8.31

28

6.83

35

16.11

7

3.16

57

6.27

41

8.58

24

19,554 17,777 20,459 24,358 22,699 27,910

West Georgia Regional Library System

7.40

33

State $14.40

20,330 $21,315

Rank
44 53 12 28 33 42 29 18 24 11 30

(1) The local funding per capita shown for the Middle Georgia Library System is for fiscal year 2000, prior to the establishment of the Twin Lakes Library System that serves Baldwin County (which was previously part of the Middle Georgia Library System).
Sources: GPLS Fiscal Year 2001 Annual Reports and Department of Revenue Statistical Data

For additional information, please contact Paul E. Bernard, Director, Performance Audit Operations Division, at 404.657.5220.

State Grants to Public Libraries

Page 21