INFORMATION AND GUIDELINES Fiscal Year 2014 SWAN Budget
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1 INFORMATION AND GUIDELINES Fiscal Year 2014 SWAN Budget Introduction The SWAN chart of accounts (COA) is based on the Uniform Accounting and Reporting Manual for the Illinois Library Systems Headquarters. The legacy library systems followed this COA method for budgeting and RAILS recommended this for the four independent RAILS LLSAPS (RSA, PrairieCat, MAGIC, and SWAN). Included in this overview of the fiscal year 2014 (FY14) budget for SWAN are notes on the COA. EXPLANATION OF FY2014 SWAN FEES The SWAN Fees by design reflect changes year to year based on library usage. The fees per library will change depending on: Your library s annual circulation (3 year average) Your library s title count (3 year average) Your library s total Millennium staff licenses Morton College and Orland Park Public Library have been removed from the FY14 SWAN Fees. REVENUES Fees for Services & Materials (#4060) SWAN Membership Fees have been moved to be 100% in the #4060 line. Prior years split the fee revenue between #4060, #4070, and #4090. Reimbursements (#4070) Revenue from SWAN member libraries purchasing Innovative products (Express Lane, SIP2 licenses, etc.). This revenue is offset in the expense line #5460 Contract Agreement W/ Systems, Member Libraries & Cooperatives. Reimbursements Lost Materials (#4071) & Reimbursements Collection Agency Fees (#4072) FY14 will not collect revenue for these areas of the Reciprocal Borrowing service as transitioned from the MLS service. Group Purchase Receipts (#4075) The FY13 group purchase for subscription databases was transitioned to billing libraries directly. While FY14 reflects this approach, this would have been 100% offset in the expense line #5485 Group Purchases. Investment Income (#4080) Interest earned from SWAN MaxSafe account, based on FY12 actual. Page 1 of 5
2 Other Revenue (#4090) Total of maintenance fees collected from member libraries for SIP2 maintenance, SonicWall GMS, etc. The Internet Access libraries of $10,917 and Enhanced Access (Lansing Public Library) of $7,534 are included. EXPENSES Personnel & Benefits Salaries (#5010 & #5020) The FY14 SWAN budget has been created with the following: All current SWAN staff salaries are included SWAN IT Manager, Office manager positions are included as full-time positions with budgeted benefits New SWAN R&D position as recommended by the SWAN Board through the 3-year strategic plan (position start July 1, 2013) Social Security Taxes (#5030) Budget based on salary total multiplied by 7.65% for FICA. State Unemployment Insurance (#5040) SWAN Board decided to not opt for State Unemployment Insurance (SUI), but rather to pay unemployment benefits directly if the need should arise. Worker s Compensation (#5050) Based on the FY13 insurance policy actual and adjusted for the FY14 payroll. Retirement Benefits (#5060) SWAN employer contribution to the ICMA-RC 401(a) retirement fund for all full-time employees at 9.75%. Health, Dental, Life & Disability Insurance (#5070) FY14 budget based on anticipated $97,023 expense for FY13 but with additional 10% increase per LIMRiCC recommendation. Life insurance budgeted at $2,268 with 5% increase recommended by WIN. Disability insurance is budgeted at $5,257 based on the FY13 policy with no anticipated increase. Library Materials Print Materials (#5110) & E-Resources (#5130) The COA specifies books, periodicals, newspapers, pamphlets, etc. SWAN FY14 is based on the actual costs in FY12. Page 2 of 5
3 Buildings & Grounds SWAN will contract with RAILS for facility support in the current 125 Tower Drive facility for three years. The SWAN FY14 does not include these budget lines but they did appear in prior budget years for FY12 and FY13. Travel, Meeting & Continuing Education for Staff and Board In-State Travel (#5250), Out-of-State Travel (#5250), Registrations & Meetings, Other Fees (#5270), Conferences and Continuing Education Meetings (#5280) Travel, Meeting & Continuing Education has been budgeted for participation of staff members based on known conferences. Liability Insurance (#5300) FY14 based on the FY13 general liability, crime, D&O, and flood. Includes 10% increase. Supplies, Postage & Printing Computers, Software & Supplies (#5310) Budgeted based on FY12 figures. General Office Supplies and Equipment (#5320) FY14 budget reduced as equipment replacement for network SonicWall, Express Lane equipment, and additional spare SonicWall will be completed in FY13. Postage (#5330) Large expense for postage incurred with mailing printed notices is included in three year agreement with RAILS. Telephone & Telecommunications (#5380) ICN costs, leased lines, and all telecommunication costs have been negotiated within the SWAN-RAILS three year contract. Equipment Rental, Repair & Maintenance (#5400) Innovative Interfaces annual maintenance of $285,688 is included with a 10% increase. SonicWall Global Maintenance of $10,000 budgeted for FY14 (was $9,553 for FY13). Maintenance costs of $8,833 for Oracle servers have been removed as SWAN ILS will run on new Dell server hardware. Professional & Contractual Services Legal (#5410) Based on FY12 actual expense. Page 3 of 5
4 Accounting (#5420) SWAN only incurs expense for annual audit. All financial services are included in the SWAN-RAILS three year contract. FY14 budget based on audit expense for SWAN FY12. Consulting (#5430) Prior budget would include contract with Versatile CSI in this line. The FY14 budget is zero as the Versatile contract is included in the three year contract with RAILS. Payroll Service Fees (#5435) Budgeted with known expense for SWAN payroll system. Contractual Staff (#5440) Weekend, evening, and holiday answering service with Unique Integrated Communications budgeted for FY14 increase of $200 per month. Information Service Costs (#5450) COA budget line specifies computer and software services and fees, online services such as OCLC, Dialog, automation services, database services, system use fees, library circulation system, retrospective conversion, etc. FY14 budget for OCLC of $151,778 includes 10% increase, MARCIVE authority control services of $10,900 includes 10% increase. The OPAC enhanced content expense associated with Content Café (now Syndetic Solutions) of $15,226 is now assumed by RAILS as part of the three year contract with SWAN. Contract Agreement with Systems, Member Libraries & Cooperatives (#5460) Based on expense from FY12. Expense is offset with revenue in line #4075. Miscellaneous Miscellaneous (#5510) & Miscellaneous E-Commerce Fees (#5515) Chart of accounts specifies includes, but is not limited to, bank charges, printed checks, cash shortages and overages. SWAN expenses in these budget lines are associated with merchant bank fees for credit card transactions. Lower fees were negotiated in FY12 with merchant so FY14 is based on FY12 actual. Reserve Fund The Reserve Fund Fee total amount of $125,000 will be assessed in FY14 as part of the expense for SWAN. This is following a recommendation from the SWAN Fees Committee report. Subscription Services Reporter and Decision Center one year subscription budgeted. Page 4 of 5
5 Total Expenses SWAN expenses are lower for FY14 largely based on RAILS support through the three year service agreement. Page 5 of 5
FY2011 Actual. Total Reimbursements 1,223,054 1,239,125 1,255,111
SWAN : Revenue Expense Report Fiscal Year 2013 Operating : 100% current staff, RAILS contract pays for facility + Revenues : Fees for Services & Materials (Database Fee) 413,902 495,029 464,432 (30,597)
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