Public Libraries

Total Operating Expenditures comes from the data your library reports in the Public Libraries Annual Report. Total Operating Expenditures is a calculated value that combines staff expenditures, materials expenditures, other operating expenditures, and indirect costs. It DOES NOT include capital expenditures.

See the 2025 annual report worksheet for more information about how Total Operating Expenditures are calculated.

Academic Libraries

Full-time equivalent enrollment (FTE)

Full-time equivalent enrollment (FTE) comes from the Integrated Postsecondary Education Data System (IPEDS) survey.

FTE is a calculated value in the IPEDS survey. It is derived from the unduplicated enrollment counts of all students enrolled for credit, and the total credit hours taken for a 12-month period.

• Look up your institution’s IPEDS data.
• Instructions for reporting enrollment to IPEDS.

Total Materials/Services Expenditures

Total Materials/Services Expenditures comes from the Academic Libraries portion of the IPEDS survey. The ACRL Academic Library Trends and Statistics Survey also collects the same data. (Note: IPEDS no longer collects this data as of the 2025-26 survey. In the future, TSLAC plans to collect this data directly, using the same parameters as IPEDS.)

Total Materials/Services Expenditures includes the following:

• One-time purchases of books, serial back-files, and other materials.
• Ongoing commitments to subscriptions.
• All other materials/services costs.

For more information about calculating Total Materials Expenditures, please see this guide from ACRL, items 20-23, pg. 14-16.

Medical and Specialty Libraries

Full-time equivalent enrollment (FTE)

Full-time equivalent enrollment (FTE) comes from the Integrated Postsecondary Education Data System (IPEDS) survey.

FTE is a calculated value in the IPEDS survey. It is derived from the unduplicated enrollment counts of all students enrolled for credit and the total credit hours taken for a 12-month period. 

• Look up your institution’s IPEDS data.
• Instructions for reporting enrollment to IPEDS.

What year of data do I use to determine my institution’s fee?