How do I report the Loan Star Libraries funds that the library used for Salaries and Benefits?
This depends on how your local government (fiscal) entity handled the grant funds. If they included the grant funds as part of the salaries in their accounting, then it would be included in Salaries and Wages (Question 3.1). However, if the grant funds are recorded separately, then the employee is considered contract labor and the amount would be reported in Other Operating Expenses (Question 3.8).
