Act 150 is reimbursement for public libraries serving home county rural residents and is in Chapter 43.12 of the Wisconsin Statutes. Use the latest annual report for operating expenditures, circulation and non-resident circulation figures.

1. Library Operating Expenditures: $____________
(Annual report: page 4, VI. line 6, Library Operating Expenditures)

2. Subtract federal funds spent on operating expenditures: $____________
(Annual report: page 4, VI, Library Operating Funds, line 7)

3. (a-b) equals the funds to be used to calculate Act 150 funds$____________

4. Divide the amount in (3) by total circulation: $____________
(Annual report: page 2, III Library Services, 1 Total) This is your library’s
cost per circulation.

5. Multiply (4) by your county rural circulation: $____________
(Annual report: page 6, XI 2b). Rural or non-resident circulation is circulation (and renewals) to people who live in towns, villages and cities without a public library.

6. The library’s home county is required to reimburse your library at least 70% of (5). Multiply (5) by .70 to determine 70% $____________

Time Table:
Libraries must send Act 150 requests to county clerks by July 1. Some county clerks require a copy of the library’s annual report as part of the request.

Counties issue reimbursement checks to libraries by March 1 of the following year.

Act 150 money is paid to the library and comes under the control of the library board though the funds need to be given to the municipal clerk for deposit into the library’s account.