22 Pa. Code § 131.53
Current through Register Vol. 54, No. 26, June 29, 2024
Gifts of money which are expended for public library service may be counted as part of local financial effort, and the monetary value of gifts of books, supplies or other operating materials may be included as part of the local financial effort of the library if the items were purchased specifically for the library. In cases where value for the items is claimed, the library shall have available among its records receipts or invoices which clearly show the cost of the items and indicate that the purchase was made specifically for presentation to the library. The value of gifts in kind not specifically purchased for the library is not allowable as a portion of local financial effort.
22 Pa. Code § 131.53