Glossary

Public Library Survey (PLS)

The Montana State Library Public Library Annual Statistical Report, also referred to as the Public Libraries Survey (PLS), provides statistics on the status of public libraries in Montana. The submission is an essential standard as outlined in Administrative Rules of Montana 10.102.1150A Public Library Standards: General. These statistics are in turn submitted to the Institute of Museum and Library Services (IMLS), allowing peer comparisons between libraries of similar variables across the country. 

Data includes information about library visits, circulation, size of collections, public service hours, staffing, electronic resources, operating revenues and expenditures and number of service outlets. These data are used by federal, state and local officials, professional associations, and local practitioners for planning, evaluation, and policy making. 

Donations, grants from non-profits, and funding from library support groups all fall in this category. Whether the money has stipulations on it is determined by the funding body. Library boards should have a donation policy to guide the director on when to accept a donation.

Property taxesare the most common source of revenue for libraries and local governments. The Montana Department of Revenue appraises property to determine its taxable value. That information is sent to local governments. It is used to determine how much the local government needs to assess property owners in order to meet the budget requirements of local government services. There are limits on how much money a local government can raise. MCA 15-10-420 provides guidance to local governments on how to calculate property tax levies to stay within allowable limits.