Current through Register Vol. 54, No. 26, June 29, 2024
Section 131.32 - Proof of eligibilityTo show that the library meets the requirements for eligibility in Article III of The Library Code (24 P.S. §§ 4301-4304), supporting documents shall be submitted as follows
(1)Percentage State aid documentation. The library board shall submit two copies of the resolution prepared by a county official certifying to the amount of those funds appropriated by the county government in the current year to the library as a county library. The copies of the resolution shall accompany or precede the application for State aid.(2)Per capita State aid documentation. Per capita State aid documentation shall conform with the following: For expenditures made during a fiscal year completed prior to the October 1 deadline for filing the application for State aid, an independent auditor's report, performed in accordance with generally accepted auditing standards, of the entire operation, which includes income from all sources and related expenditures and fund balances of the library during the fiscal year ending December 31 or June 30 shall accompany or precede the application for State aid. The audit shall be filed every year for libraries which receive annually $50,000 or more in State income or every third year, with a financial review filed in the years that an audit is not required, for libraries which receive annually less than $50,000 in State income. Libraries which have total operating expenditures of less than $50,000 and which receive annually less than $15,000 in State income shall have 2 years from the effective date of this section to comply. Because State aid and Federal funds do not constitute local financial effort, local financial effort will be determined by subtracting the total amount of State aid and Federal funds paid to the library during its fiscal year from the total expenditures of the library that year. The balance remaining shall be regarded as the local effort of the library for that year, less expenditures that are declared ineligible by this chapter. State aid shall be considered fully spent at the end of each year in which it is received by a library.(3)Statistical report. An annual State statistical report shall be submitted as required by the State Library.The provisions of this § 131.32 adopted June 10, 1969; amended November 21, 1975, effective 11/22/1975, 5 Pa.B. 3024; corrected April 24, 1981, effective 2/14/1981, 11 Pa.B. 1386; amended January 15, 1993, effective 1/16/1993, 23 Pa.B. 260.The Library Code (24 P.S. §§ 4101-4503) was repealed by the act of November 1, 2012 (P.L. 1683, No. 210) and replaced by 24 Pa.C.S. Chapter 93 (relating to Public Library Code).
The provisions of this § 131.32 amended under sections 201(15), 204(5) and 303(b) of The Library Code (24 P.S. §§ 4201(15), 4204(5) and 4303(b) (Repealed; replaced by 24 Pa.C.S. Chapter 93 (relating to Public Library Code)).
This section cited in 22 Pa. Code § 131.63 (relating to income from contracts); and 22 Pa. Code § 141.13 (relating to unexpended balances).