Section 50IAC9-2-4. Plan content and format

   (a) The board shall prepare a plan that applies to at least the three (3) years immediately following the year in which the plan is adopted.

  (b) The plan shall include the following information:

(1) General description of library district as follows:

(A) Library taxing district.

(B) Name and location.

(C) Composition of governing body.

(D) Number of employees.

(E) Current annual budget in operating, library improvement reserve (LIRF), and bond and interest redemption (BIRF) funds.

(F) Current annual property tax levies for all funds.

(2) Listing of present facilities operated and maintained by the library district as follows:

(A) The following with respect to each facility:

(i) Name and location.

(ii) Year constructed, leased, or rented.

(iii) Estimated current value.

(iv) Detailed evaluation of condition.

(B) Identification and description of all land owned for future needs.

(3) Description of library service area as follows:

(A) Area in square miles.

(B) Population served.

(C) Annual statistics of service, i.e., circulation of materials, collection size, hours of service, etc.

(4) Anticipated capital projects fund resources that will be available for each year of the plan as follows:

(A) Sources and amounts of anticipated income.

(B) Amount of revenue (from property taxes or otherwise) to be retained for expenditures proposed for a later year.

(C) Projected assessed valuation of the library district for each year of the plan.

(D) Property tax rates and levies for the library capital projects fund based on the assessed valuations under clause (C).

(5) Proposed expenditures, by year and location, in the following topic areas as follows:

(A) The following planned facility needs:

(i) New construction.

(ii) Repair.

(iii) Replacement.

(iv) Remodel.

(v) Lease or rental of existing real estate.

(B) Acquisition of real property.

(C) Site development.

(D) Emergency allocation (repair, replacement, or site acquisition that is necessitated by an emergency).

(E) The following equipment-purchase, lease, repair, and maintenance:

(i) Administration.

(ii) Public use.

(iii) Mechanical.

(iv) Furniture.

(F) The following computer hardware and software:

(i) Purchase or lease.

(ii) Maintenance and repair.

(G) Allocations for future projects.

  (c) The plan summary shall include the following:

CURRENT EXPENDITURES:			20___		20___		20____
	(1) Planned construction, repair, replacement, or remodeling.
	(2) Acquisition of real property.
	(3) Site development.
	(4) Emergency allocation.
	(5) Purchase, lease, repair, and maintenance of equipment.
	(6) Purchase, lease, repair, and maintenance of computer hardware and computer software.
SUBTOTAL CURRENT EXPENDITURES
	(7) Allocation for future projects.
TOTAL EXPENDITURES AND ALLOCATIONS (cumulative totals)
SOURCES AND ESTIMATES OF REVENUE
	January 1, 20___ cash balance.
	Less encumbered appropriations.				xxx		xxx
	Cash balance available for current plan.
	Property taxes.
	Auto excise and bank tax receipts.
	Other revenue.
TOTAL FUNDS AVAILABLE FOR PLAN

(Department of Local Government Finance; 50 IAC 9-2-4; filed Sep 21, 1990, 3:30 p.m.: 14 IR 255; errata filed Oct 25, 2006, 10:52 a.m.: 20061108-IR-050060502ACA)