Where do I put the Loan Star Libraries funds that I have used for Salaries and Benefits?
This depends on how your local government (fiscal) entity has handled the grant funds. If they have included the grant funds as part of the salaries in their accounting then it would be included in item #3.1, but if the grant funds are recorded separately then the employee would be considered contract labor and would be reported in #3.8 as an Other Operating Expense.
