Public programs spending falls 88%; books cut more than 77%

BY ROGER SMITH
MOUNTAIN CITIZEN

INEZ — The Martin County Public Library System eliminated positions and employee benefits. It also sharply reduced funding for books, public programs and other services under a fiscal year 2027 budget projection totaling $496,475 presented to the Martin County Fiscal Court in July.

The projection, prepared using financial figures through March, is $402,775 less than the $899,250 budgeted for fiscal 2026 — a reduction of nearly 45%.

Much of the overall difference stems from a $320,000 carryforward included in the FY 2026 budget. No carryforward is listed for FY 2027.

Even after removing the carryforward from the comparison, anticipated current-year revenue falls from $579,250 to $496,475, a decrease of $82,775, or 14.3%.

The library responded with reductions across nearly every major spending category.

Personnel expenditures fell from $358,500 to $182,800, a reduction of $175,700, or 49%. Wage funding dropped from $246,000 to $150,000 as the library eliminated positions.

Retirement expenses fell from $42,000 to $15,000. The FY 2027 projection includes no funding for employee medical, dental or life insurance, which together received $48,200 in FY 2026. The library also eliminated a $3,000 workers’ compensation insurance line.

The cuts extend directly to services offered to the public.

Combined funding for children’s, adult, sensory and multigenerational programs fell from $17,000 to $2,000, a reduction of more than 88%.

Children’s and adult programming each fell from $6,000 to $500. Funding for sensory and multigenerational programs dropped from $2,500 to $500 each.

The budget leaves some money in each program category, but the amounts represent a fraction of the previous year’s funding.

Spending on books and other library materials fell from $27,300 to $8,500, a reduction of $18,800, or nearly 69%.

The books and e-books account sustained the largest cut, falling from $22,000 to $5,000—a reduction of more than 77%.

DVD and CD spending declined from $4,000 to $2,500. The FY 2027 projection includes no money for magazines and newspapers or audiobooks.

The library also reduced database subscriptions from $12,000 to $8,500 and cut computer maintenance from $1,000 to $500. Total computer spending fell from $13,000 to $9,000.

Funding identified in the budget as public relations and outreach—money used for newspaper advertising of Movies on Main—dropped from $6,000 to $1,500, a 75% reduction.

Continuing education expenses fell from $7,800 to $2,500. The reductions include less money for employee training, tuition and registration, professional dues and travel.

Capital spending dropped from $21,000 to $6,700, a reduction of 68%. The category includes furnishings, equipment and software.

The library also budgeted less for maintaining its buildings. Building maintenance fell from $30,000 to $10,000, while building repairs declined from $10,000 to $5,000. The FY 2026 budget included $8,000 for maintenance contracts, but the FY 2027 column lists no funding for that expense.

Utilities remain one of the library’s highest operating costs despite falling from $150,000 to $115,000. General insurance remains unchanged at $30,000.

Some expenses increased. Telephone and internet funding rose from $5,000 to $8,000, and professional fees increased from $13,000 to $15,000.

The FY 2026 general operating budget also included a $110,000 AC expenditure that does not appear in the FY 2027 projection. Even after removing that one-time item, general operating expenses fell by more than $104,000.

Tax revenue falls

Projected local tax revenue declined from $408,000 to $358,000, a reduction of $50,000, or 12.3%.

Real property tax revenue is projected to fall from $225,000 to $195,000, while tangible personal property tax revenue declines from $30,000 to $16,000.

The FY 2026 budget included $55,000 in gas and oil tax revenue, but the FY 2027 projection lists none.

Projected increases in several other tax categories partially offset those losses. Motor vehicle tax revenue rises from $26,000 to $55,000, delinquent tax revenue increases from $25,000 to $36,000 and unmined mineral tax revenue grows from $500 to $11,200.

Revenue from the telecommunication tax falls from $15,000 to $4,500. The budget also removes $10,000 in grant revenue included in FY 2026.

Revenue from ticket and concession sales at the library’s theater operation declines from $90,000 to $75,000. Cinema rental revenue drops from $3,500 to $2,000, and no vending revenue is projected, compared with $4,500 in FY 2026.

The theater sublease is one of the budget’s largest revenue increases, rising from $30,300 to $42,000.

Figures do not reconcile

The detailed FY 2027 spending categories do not add up to the total printed in the budget.

The document lists $8,500 for materials, $182,800 for personnel, $257,475 for general operations, $9,000 for computers, $2,500 for continuing education and $6,700 for capital spending.

Those categories total $466,975 — $29,500 less than the reported expenditure total of $496,475.

The budget shows projected income and expenditures balancing at $496,475, but it does not identify where the additional $29,500 would be spent.