8561.0 - Public Libraries, Australia, 2003-04  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 29/04/2005   
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This item refers to the value of library materials and heritage items purchased, either expensed or capitalised. This item also includes counts of library items donated and/or bequeathed.

Active registered borrowers

This item represents the number of members/registered borrowers who, during the reporting period, utilised the services of a public library.

Archival holdings at end June

This item refers to the number of archival holdings including semi-current records and manuscript material.

Average annual percentage change

A percentage change, p, from 1999-2000 to 2003-04 is converted into an average annual change, a, as follows:

a = (1 + p)1/4 - 1

The average annual percentage change is not an arithmetic average of the actual percentage changes from year to year. It is labelled the 'average' change because if any value increases by a% every year for four years, then at the end of the four years it will have grown by a total p%.


Bequests are legal dispositions which represent either personal property or monetary amounts.

Branches (Local government libraries)

This is the number of physical locations of library operations, including joint use libraries, but excluding mobile library services and deposit stations.

Casual employees

Casual/temporary employees are those persons employed by the organisation who are not entitled to paid leave.

Deposit stations (Local government libraries)

Deposits stations are remote library locations affiliated with a library branch. Deposit stations provide only limited library services.

Depreciation and amortisation

This item refers to regularly recurring financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets.


This item represents voluntary transfers of cash, goods or other services which do not normally form part of commercial operations.

Employees at end June

This item represents all employees on the payroll for the last pay period ending in June 2004. Employees absent on paid or prepaid leave are included. Subcontractors and persons solely paid by commission without a retainer are excluded.

Employer contributions to superannuation funds

This item represents the cost of the employer's contributions during the reference period, made on behalf of employees, including salary sacrificed amounts.

Financial sponsorship

This item refers to income received from organisations involved in the public support and/or promotion of libraries. Sponsorships are transactions which result in advertising and/or other benefits to the sponsoring organisation.

Freight and cartage expenses

This item includes the costs charged to an organisation for the transport and delivery of goods by rail, air, road and sea.

Fringe benefits tax

Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.

Fundraising income

This item includes income from fundraising, financial sponsorship, in-kind sponsorship, donations, bequests and other fundraising income.

Government funding

This item refers to project or program payments made by federal, state/territory, and local government in the form of operational funds for ongoing operations.

Heritage items held at end June 2004

This represents the number of heritage items. Heritage items are tangible items relating to natural history, important historical events and everyday lives, such as specimens, manuscripts, machinery and equipment. Heritage items also include original items which document or record traditions, customs and habits, such as photographs, films, tape recordings and digital images.

Income from services to clients

This item refers to income generated through the provision of services to library clients and includes membership fees, charges for photocopying, fines and overdue charges.

In-kind sponsorship

This item represents non-monetary sponsorship which is valued in the statement of financial performance of the public library organisation.

Insurance premiums

These are expenses incurred by an organisation in respect of different types of insurance policies, but excluding workers’ compensation and compulsory third party motor vehicle insurance.

Interest expenses

These are outflows of funds related to the cost of borrowing money.

Interest income

This item represents income earned through the lending out of funds owned by the organisation.

Internet workstations for public use

This item refers to the number of Internet workstations available for use by the public within library locations including branches and mobile services.

Labour costs

These include staff-related costs such as wages and salaries (including monies paid directly to freelancers via the payroll), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, and provision expenses for employee entitlements.

Lending stock

This item refers to those library books, journals, periodicals, audio-visual materials, etc., which are available for loan to the public.

Library holdings at end June

This item refers to the number of library holdings as at 30 June 2004, and includes lending and non-lending stock of books, journals, periodicals, audio-visual materials, games, etc.

Loans to other libraries

This item indicates the volume of inter-library loan activity of lending stock of books and other library materials during the financial year.

Loans to public

This item indicates the usage of the lending stock of books and other library materials during the financial year.

Locations at end June

This is the total number of physical locations of library operations and includes library branches, mobile services and deposit stations.

Memberships/registered borrowers at the end of June

This item refers to the number of people registered to use the library services at the end of June 2004.

Mobile services

A mobile service is a vehicle specially equipped to provide a limited range of library services.

Non-lending stock

This item refers to all library materials in the collection not available for loan to the public, i.e. reference material.

On-line subscription payments

This item refers to on-line subscription payments for products and services e.g. periodicals, newspapers and access to on-line web sites.

Organisations with a web presence at end June

This item refers to public library organisations with a website, home page or presence on another entity's website.

Organisations with library's catalogue available via a web presence at end June

This item refers to local government public library organisations providing access to their own library catalogues via a web presence.

Paper, printing and stationery expenses

This item refers to paper, printing and stationery expenses for office supplies and printing carried out by or for the organisation.

Payments to employment agencies for staff

These are payments made to an employment agency for the supply or recruitment of staff.

Payroll tax

This is a tax levied by state and territory governments upon the amount of wages and salaries paid by an organisation.

Permanent full-time employees

This item refers to permanent employees who work 35 hours per week or more and were entitled to paid leave.

Permanent part-time employees

This item refers to permanent employees who work less than 35 hours per week and were entitled to paid leave.

Postal, mailing and courier services

This item refers to expenses incurred for the picking up, transport and delivery (domestic and international) of addressed and unaddressed mail packages and parcels.

Purchases of library materials

This item includes current expenditure on materials (such as books, journals, periodicals, audio-visual materials, etc.) for library operations.

Recorded archival enquiries

This item provides a count of enquiries/requests for information at national and state libraries and archives.

Rent, leasing and hiring expenses

These represent the costs for the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals.

Repair and maintenance expenses

This item includes costs associated with work undertaken on property, plant and machinery etc., to maintain normal business operations.

Sales of goods

This item refers to revenue received from the sales of goods and equipment in the ordinary course of library operations, including the sale of books, and income from merchandising activities. It also includes sales or transfers to related organisations, delivery charges where not separately invoiced, export sales (free on board) and for long term contracts, progress payments billed.

Special exhibitions

This item refers to special or temporary exhibitions which are generally exhibited for less than three months.

Telecommunication services

Telecommunication services are all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. They include the costs of fixed and mobile phones, facsimiles, Internet services and leased lines for computers, etc.

Visits to library locations

This item refers to the number of visits to library locations including branches, mobile services and deposit stations during the financial year.

Visits to search rooms

This item refers to archive visits for the purpose of archival enquiries/research during the financial year.

Volunteer hours during June

This item refers to the total number of hours worked by volunteers during the month of June 2004.

Volunteers during June

This item refers to the number of volunteers who worked during the month of June 2004. Included are volunteer members of boards of management, fundraising committees and auxiliaries.

Wages and salaries

This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the organisation. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer, are excluded.

Workers' compensation premiums/costs

Workers’ compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.