Public Library Grants Program Qs and As
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1 Public Library Grants Program Qs and As Funding Eligibility 1. Which organizations are eligible to receive public library operating funding? Organizations that are eligible for public library operating funding are: Public library boards Councils of First Nations bands or local services boards that have established public libraries Municipalities, Local Services Boards, and First Nations bands that have a contract for library services with one or more public library boards. 2. Which public libraries are eligible to receive public library pay equity funding? Public libraries that received pay equity funding in the last fiscal year can apply to receive pay equity funding in this fiscal year by completing the Pay Equity Gant Report of the application for Public Library Operating, Pay Equity, and First Nations Salary Supplement Grants. 3. Which public libraries are eligible to receive First Nation Salary Supplement funding? First Nation Salary Supplement funds are distributed to eligible applicants based upon their meeting the requirements set out in the First Nation Salary Supplement Report of the application, and the existence of an appropriation for the program for the fiscal year. Funding Application and Program Requirements 4. How does a public library, or an organization that contracts for public library service, apply for Public Library Operating, Pay Equity, and First Nation Salary Supplement funding from the Ministry of Tourism and Culture? Public libraries must submit a completed Application form for Public Library Operating, Pay Equity, and First Nation Salary Supplement Grants and submit the financial report as specified in the financial reporting scale detailed in the Application Guidelines form. Public libraries and organizations that contract for public library service must also complete and submit an accurate Annual Survey of Public Libraries by the deadline stipulated by the Ministry. Organizations that contract for public library service with one or more public library boards must also submit a copy of their contract(s) for public library service. If a perpetual or multi-year contract for public library service is in effect, the municipality, local services board, or First Nations band may submit a letter signed by all parties indicating that the contract(s) is (are) in effect. 5. Why does my library have to complete an application form to apply for Public Library Operating, Pay Equity and/or First Nation Salary Supplement funding? The application form enables reporting provided for under the Public Libraries Act, R.S.O.1990 and Regulation 976 R.R.O. 1990, as amended, and assists the Ministry in complying with the Ontario government's Transfer Payment Accountability Directive. 6. When will funding be processed? The Ministry will process Public Library Operating, Pay Equity, and First Nation Salary Supplement funding once all program requirements have been met.
2 7. Are libraries and organizations that contract for public library services required to submit an Annual Survey of Public Libraries to the Ministry of Tourism and Culture? Yes. The Annual Survey is a report on public library services and operations. The Ministry conducts the Annual Survey under the Public Libraries Act, s. 20 (f) and this report is a requirement before funding will be released. Financial reporting 8. May the library audit be included in the municipal audit? Public library boards and First Nation Bands, Local Services Boards and municipalities that contract for library service, receive public library funding under PLA s. 30. It is a condition of PLA Regulation 976 1(b) that recipients of public library funding under PLA s. 30 supply financial documents required by the Minister. In the case of public libraries and contracting organizations that are required to submit audited financial statements per section C of the application form, it is acceptable to supply financial information in a consolidated audited financial statement as noted in Municipal Act, 2001, s. 296 (11), provided that the financial information on the public library board is identified. One way to do this is in a separate schedule or appendix of the consolidated municipal financial statement. If no separate schedule or appendix is provided, the consolidated audited financial statement must clearly identify Ministry public library funding as revenue and public library salary, and total operating costs, as expenditures. 9. Is a public library board required to have its own bank account? Yes. PLA s. 15 (4) requires the appointment of a library board Treasurer, who receives and accounts for all the board's money; opens an account or accounts in the name of the public library board in a chartered bank, trust company or credit union approved by the board; deposits all money received on the board's behalf to the credit of that account or accounts; and disburses the money as the board directs. 10. Why has the Ministry moved to Electronic Fund Transfer (EFT)? This year, the Ministry is working towards streamlining its grant processes in response to the 2011 Partnership Project report where organizations asked the Ontario Government to...institute standardized application forms, timelines accountability and reporting requirements across ministries by moving as much as possible online. In meeting this commitment, the Ministry has launched the new financial system, Grants Ontario (GO). GO is designed to automatically record and maintain key applicant contact details including information on banking to successful applicants. The EFT process is a one-time occurrence, unless the banking information changes. The EFT process of payments is an electronic process which will allow clients to receive payments faster. It is also our commitment to demonstrate a cleaner environment. 11. Why was a financial reporting scale introduced? The Ministry introduced a new financial reporting scale to ensure requirements under the Public Libraries Act, R.S.O and Regulation 976 R.R.O. 1990, as amended, are met. It also provides a method of accountability which will assist the Ministry in complying with Ontario s Transfer Payment Accountability Directive.
3 12. How do I determine the financial reporting requirement for my grant? The financial reporting scale is based on your library or contracting organization's "total previous fiscal year annual Ministry funding". Detailed in the Application Guidelines section Financial Report. Your "total previous fiscal year annual Ministry funding" includes annual Public Library Operating, and/or Public Library Pay Equity, and/or First Nation Salary Supplement funding. 13. What are the acceptable financial reports? a. Audited financial statement An audited financial statement indicates that an organization has produced its financial statements and submitted them to an independent accounting firm for audit purposes (a chartered accountant examines documentary evidence from inside and outside the organization to verify the amounts recorded on the statements and to assess the reasonableness of the organization's estimates). Audited financial statements offer a higher degree of assurance than unaudited financial statements. b. Review engagement report The review engagement report made by a chartered accountant aims to present an attestation that the reviewer found no elements challenging the legality, fairness of financial statements, financial condition or result at the end of the fiscal year. In general these processes are confined to inquiries, analytical procedures and interviews with management. The review engagement leads to the establishment of a record delivered to the customer. It is not a true audit, but it enables a conclusion to be arrived at as to the plausibility of the evidence under the circumstances. The review engagement provides a moderate level of assurance compared to audited financial statements. c. Financial Information Return For municipal public libraries, the Financial Information Return is the main data collection tool used by the Ministry of Municipal Affairs and Housing to collect financial and statistical information on municipalities. It is a standard document comprised of a number of schedules which are updated each year to comply with current legislation and reporting requirements. d. Annual Survey of Public Libraries The Annual Survey of Public Libraries provides important data and financial information on public library services in Ontario. It is one of the requirements for receiving the Public Library Operating Grant, and must be completed by public libraries and organizations that contract for public library service. 14. What if my financial reports are not ready to submit with my application form? Funding will be released once all program requirements are met.
4 15. Will the Ministry accept a letter indicating when audited financial statements will be submitted, as a placeholder, and flow funding based upon the submission of such a letter? No. The Ministry will not accept a letter indicating the expected date of a library's audited financial statement as a placeholder; funds will only be released once all program requirements are met. Transfer Payment Accountability Directive 16. What is the Ontario government's Transfer Payment Accountability Directive? This is a mandatory directive that: Establishes the principles and requirements for implementing good governance and controllership practices to achieve accountability for transfer payments; Supports the efficient and effective delivery of services provided through transfer payment programs. Holding of Grant Funds 17. Does the funding application contain terms and conditions on the holding of grant funds? Yes. Terms and Conditions for the grant set out in the application require that funding be placed in an account that: Resides at a Canadian financial institution; and Is in the name of the recipient. For municipal public libraries, this requirement is consistent with Public Libraries Act, s. 15 (4) which requires the appointment of a library board treasurer who: receives and accounts for all the board's money; opens an account or accounts in the name of the board in a chartered bank, trust company or credit union approved by the board; deposits all money received on the board's behalf to the credit of that account or accounts; and disburses the money as the board directs. Pay Equity Funding 18. Are libraries required to use pay equity funding in a specific way? Yes. Libraries can only use pay equity funding as described in the Terms and Conditions for funding. The Application form for Public Library Operating, Pay Equity, and First Nation Salary Supplement Grants provides information on reporting on pay equity funding. First Nation Salary Supplement funding 19. Are First Nation public libraries required to use First Nation Salary Supplement funding in a specific way? Yes. First Nation Public Libraries can only use First Nation Salary Supplement funding as described in the Terms and Conditions for funding. The Application form for Public Library Operating, Pay Equity, and First Nation Salary Supplement Grants provides information on reporting on First Nation Salary Supplement funding.
5 Benefit costs are not included in the First Nations Salary Supplement Grant and are to be paid by the Indian Band Council. 20. Why has the First Nation Salary Supplement Grant program been merged with the Public Library Operating and Pay Equity Grant Application Form? As part of the Ministry's continuing effort to streamline its granting programs, the Ministry has consolidated the application process for the First Nation Salary Supplement Grant with the Public Library Operating Grant program. This allows First Nation public libraries to apply for both grants in a single application, thereby simplifying the process and reducing the time needed to flow the funds to eligible recipients. Grants Ontario 21. What is Grants Ontario (G0)? Grants Ontario is your source for grants provided by the Ministry of Citizenship and Immigration and the Ministry of Tourism, Culture and Sport. Grants Ontario provides you with one-window access to information about grants that are available to you, how to apply for grants and how to check the status of your application. Grants Ontario makes applying for a grant easy. Enter your organization s information once and it will remain safe and secure, ready for you to access any time you want to apply for a grant regardless of whether you re applying for one grant or multiple grants. To get started, click on How to Apply. Last updated: June 18, 2012
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