There are situations where a public library wants to enter into a formal agreement with another library or government agency to provide or share a service. In these situations, creating a so-called ”28E agreement” can be beneficial. Chapter 28E of the Iowa Code is entitled ”Joint Exercise of Governmental Powers” and allows agencies to cooperate in a variety of ways. Other examples may include the sharing of personnel, facilities or equipment between a public library and another government agency. Iowa`s code 28E describes the parameters of such an agreement. An example in Iowa is the Dubuque County Public Libraries, which created an ”agency” through a 28E agreement. ”The Agency is a public institution consisting of the public libraries of the City of Dubuque, Iowa, the City of Dyersville, Iowa, the City of Cascade, Iowa, and Dubuque County, Iowa, and recognized by Chapter 28E of the Iowa Code and organized for the purpose of providing library services.” Through the agreement, libraries agreed on the tariff to provide library services to cities without libraries. .