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S

salaries and wages

This expenditure category 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.

SB

Senate Bill

Usually associated with a number and refers to a bill introduced in the Montana Senate.

Look up drafts, bills, and other information on the Montana Legislature webpage.


SO

Species Occurrence

A mapped representation of a known occurrence of a Species of Concern that typically includes an associated circular area of locational uncertainty concerning its exact location. Animal Species Occurrences usually include areas around the observation that represent a typical home range size for the species; suitable habitats within this area are likely occupied by the species.

SOC

Species of Concern
A special designation used by NHP to denote plants and animals that are at risk or potentially at risk.

state aid per capita

This funding source is given to public and tribal college libraries in Montana. It is an appropriation from the Montana state legislature and can be used in whatever way the director and board needs. The Montana State Library sends the check to library directors. In order to receive the funds, the library must meet the public library standards.


state entitlement share

This is revenue that goes to each local government. It was created with the Montana legislature overhauled the property tax appraisal and revenue system in 2001. 

Local governments receive this funding to offset losses that occurred with the overhaul of the taxation structure in Montana. Many libraries receive a portion of these funds. It is roughly equal to the library’s percentage of the overall mills of a local government.

state revenue

State revenue sources often go to the local government body – the city or county – to be deposited in the library’s account. The following sources of revenue are the most common: