Common Expenditures and Expenses

Salaries and Wages

For most libraries this is where the largest percentage of your funding is spent. This includes the salaries/wages for the library director and staff as well as the cost of their benefits.

If you can offer health insurance or retirement, those expenses will fall in this category.

Other items found in this category include payroll taxes such as social security.

This is also where you will find the line item for worker’s compensation.

Please Note – 22-1-310, MCA gives boards the authority to set salaries and wages. However, that is usually done in conjunction with local government officials. 

In order to receive health insurance and/or retirement, library employees are usually employees of the city or county. To be fair, local government officials might adopt a pay matrix. The board should consider following that pay matrix. If necessary, the board should consider using classification systems or negotiating with the city or county to pay library employees fairly.