22 Pa. Code § 131.59
In instances where a library shares utilities, supplies, janitorial or other services with a municipality or some other agency, without paying for them, the value of these items may be calculated and included as part of local financial effort. In such instances, however, the statement reporting the value of the items shall be accompanied by a report of the total expenditures by the municipality or other party for the items in which the library shares. The cost of repairs to or alterations of a shared building or to the grounds around it may not be included as local financial effort unless the repairs or alterations are to the part of the building occupied exclusively by the library. The local effort allowed for the shared services covered by the subsection shall not exceed 15% of the library's total allowable local effort.
22 Pa. Code § 131.59