2027 Grant Requests
Due Date: End of day June 26, 2026
Increases: Should be in line with inflation. (We are working with the Law Society of Ontario to determine the exact number. Currently the inflation rate in Canada for 2026 is projected to be 2%, so that is a good starting point.)
Grant Request Packages
Grant request packages must include:
- A 2027 Grant Request Form, signed by the President of the Association (or another individual who can bind the organization),
- A supporting budget, prepared using the required template, and
- Any required business cases in the required template. Include business cases for any proposed capital purchases, library technician program bursary requests, or if the total grant request reflects an increase of more than inflation relative to the prior year.
The complete package is due by the end of the day on June 26, 2026. LiRN templates must be used, and are available for download below. Details on how to submit will be provided. More details can be found in the 2027 LiRN Grant Request Package Explainer. More financial information is also available below.
Changes for 2027 Budget Submissions:
The following changes will apply to the 2027 budget submission process:
- Submission Process
LiRN is currently in negotiations with a vendor to implement a grant management tool that would simplify the submission process. If the tool is acquired in advance of the submission deadline and there is sufficient time to provide training, Associations will be notified and given further instructions. - Excess Fund Balances (EFBs)
EFBs will no longer form part of the annual budget submission process. Instead, LiRN will invite Associations with EFBs to submit proposals for the use of those funds in the current year rather than incorporating EFBs into 2027 budgeted expenditures. Associations will be provided with further information when the EFBs are calculated. - Timing of business cases
Associations are now asked to submit all required business cases at the same time as their budget submission. While early submission was intended to streamline decision‑making, in practice this approach did not result in greater efficiency. - Capital expenses
Capital expenses will now be recorded separately in the budget template. This allows LiRN to clearly identify proposed capital expenditures and review them independently from operating costs. Where capital funding is approved, LiRN will investigate structuring grant disbursements for capital funding in Q1 to support timely acquisition of capital assets while continuing to distribute the remaining grant funds over the funding year.
Grant Process and Timing
June 26: Grant Request Packages Due
June 26 – July 14: Grant request review / questions
July 15: Agenda closing (LiRN Audit and Finance Committee)
July 22: LiRN Audit and Finance Committee reviews the draft budget and materials (which includes Association grant requests)
August 11: LiRN Audit and Finance Committee review the final budget and materials
August 24: LiRN’s Board of Directors approves the final budget and materials
September: LSO’s Audit and Finance Committee receives and considers LiRN’s budget and materials
October 29: We anticipate Convocation will consider LiRN’s budget and materials at its October meeting
November 20: Grant letters issued to Associations from LiRN
Downloadable Templates
More Financial Information
More Information for Grant Requests
Education
Chart of Accounts
Printer / Scanners from Ricoh
Questions
Required Financial Reporting
LiRN’s grant from the Law Society of Ontario is a restricted fund that must be used for its purposes as set out in LSO By-Law 13, Part II (including our operations and providing Law Associations funding to pay for the operation of libraries). The grants LiRN provides to Law Associations are also restricted funds that must be used for library purposes.
Law Associations are accountable to LiRN for how grant moneys are spent and LiRN is accountable to the LSO in turn. In accordance with advice from LiRN’s Treasurer, our auditor and accounting best practices for non-profits, LiRN requires quarterly financial reports to meet this obligation, as set out in the Grant Administration Policy.
Quarterly Reports – Trial Balance and Budget-to-Actual
Due Dates for Financial Reports
Excess Fund Balances
A fund balance develops when grant funding received exceeds spending on operating the library.
LiRN’s Board of Directors approved a Grant Administration Policy (GAP) in 2021 on the advice of its auditor, which caps the amount of fund balance an association can hold for library purposes at 10% of their annual grant from LiRN.
LiRN will calculate and notify Associations of any EFB in Q2. Proposals for use of EFBs may be submitted upon notification that an EFB exists.