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Home My WebLink AboutMaurice Brenneri�u�REN IISINCLAIR MACINTYRE LLP CHARTEREDPROFESSIONALACCOUNTANTS 4-144 Old I<ingston Road Tel: 905 683 8856 Ajax, Ontario Fax: 905 683 3428 L1T 2Z9 www.hsmca.com INDEPENDENT AUDITORS' REPORT To The Campaign of Maurice Brenner We have audited the accompanying Financial Statement Form 4 of Maurice Brenner, for the campaign period from November 19, 2015 to March 11, 2016, for the election held on January 25, 2016. The financial statement has been prepared by the candidate based on the financial reporting provisions of the Municipal Elections Act, 1996. Management's Responsibility for the Financial Statement The chief financial officer of the candidate is responsible for the preparation and fair presentation of the financial statement in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and guidelines issued by the Ministry of Municipal Affairs and Housing and for such internal controls as the chief financial officer determines is necessary to enable the preparation of financial statement that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on the Financial Statement Form 4 based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the entity's internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. INDEPENDENT AUDITORS' REPORT (continued) Basis for Quali�ed Opinion Due to the inherent nature of the transactions of organizations of this type, the completeness of the various categories of income and expenses is not susceptible to satisfactory audit verification. Accordingly, our verification of income and expenses was limited to the amounts recorded in the records of the candidate and we were not able to determine whether any adjustinents might be necessary to income, expenses and period surplus/deficit for the campaign period from November 19, 2015 to March 11, 2016. Qualified Opinion In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the Financial Statement Form 4 of Maurice Brenner for the campaign period from November 19, 2015 to March 11, 2016 is prepared, in all material respects, in accordance with the financial reporting provisions of the Municipal Elections Act, 1996, and the guidelines issued by the Ministry of Municipal Affairs and Housing. ��-c,c�,t�___ �.�.�i'�;.. �/c� �: �,,�- � L P. Chartered Professional AccoLmtants Licensed Public Accountants Ajax, Ontario March 17, 2016 Hurren Sinclair Maclntyre CPA's LLP 4— 144 Old Kingston Rd., Ajax, ON L1T 2Z9 T: 905-683-8856 F: 905-683-3428 W: www.hsmca.com � � '� Ministry of Municipal Affairs FIf1�flClal tatement — uditor's G'p0 and Housing Form 4 Municipal Elections Act, 1996 (Section 78) Instructions: Ali candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses beyond the nomination fee must complete Boxes C, D, Schedule 1, and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or his or her spouse) shall be paid immediately over to the clerk who was responsible for the conduct of the election. For the campaign period from (day candidate filed nomination) YYYY MM DD 2015 I1 19 to � Primary filing reflecting finances to December 31 (or 45th day after voting day in a by-election) ❑ Supp�ementary filing including finances after December 31 (or 45t" day after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name Brenner Given Name(s) Maurice Name of office for which the candidate sought election Ward name or no. (if any) Gity Councillor 1 Name of Municipality City of Pickering Spending limit issued by clerk �24,323.90 YYYY MM DD 2016 i 03 � 11 ❑ I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and 8 only) Box B: Declaration I, Maurice Brenn�,r , a candidate in the municipality of Pickering , hereby declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. Declared before (clerk or commissioner) in the CiYy of Pickering on (YYYY/mm/dd) � � �� G?j �,� 1 ��%C D`�✓��!G�f/C�j Signature of Clerk or Commissioner �a1�, (G3 /c�..� Date Filed in the Clerk's Office (yyyy/mm/dd) � Signature of Candidate e_6Sl� �OAAl�l� FfARKERF a �o�m°sssian�r��Y�.,Regios�alMunicipafit� of �urham,foaTheCorporationofAhe Cityaf Pickerin�. ExpiresJanaar� 2�, i01�. 9503P (2013/11) O Queen's Printer for Ontario, 2013 Disponible en fran�ais Page 1 of 10 Box'C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Bank of Montreal Amount borrowed $ 0.00 INCOME Total amount of all contributions (From line 1A in Schedule 1) +$ 15,710.66 Refund of nomination filing fee +$ 100.00 Sign deposit refund + _ $ Revenue from fund-raising events not deemed a contribution (From Part III of Schedule 2) + _$_ Interest earned by campaign bank account +_$ 0.02 Other (provide full details) 1. + $ 2. — -- + $ 3. --- - - + $ Total Campaign Income (Do not include loan) _$ 15,810.6� C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to spending limit Nomination filing fee + $__ 100.00 Inventory from previous campaign used in this campaign (list details in Table 5 of Schedule 1) + $ 800.00 Advertising + $ __ 3,203.55 _ Brochures/flyers + $ 4,333.10 Signs (including sign deposit) + $ __ 2,725.56 Meetings hosted + $ Office expenses incurred until voting day +$ Phone and/or Internet expenses incurred until voting day +$ Salaries, benefits, honoraria, professional fees incurred until voting day +$ Bank charges incurred until voting day +$ Interest charged on loan until voting day +$ Other (provide full details) 1. Ad Mail Delivery Canada Post Unaddressed Mail +$ 3,242.5� 2. Art Worlc/Desi�n oods and services donation _ +$ __ 750.00 3. Web Services �including �c�ods and services donatio�� _ +$ l,0$2.54 Total Expenses subject to spending limit =$ 16,237.29 C2 Expenses not subject to spending limit Accounting and audit + $ 850.00 Cost of fund-raising events/activities (list details in Part IV of Schedule 2) +$ Voting day party/appreciation notices + $ Office expenses incurred after voting day +$ Phone and/or Internet expenses incurred after voting day +$ Salaries, benefits, honoraria, professional fees incurred after voting day +$ Bank charges incurred after voting day +$_ ___ Interest charged on loan after voting day +_$_ _ Expenses related to recount + $ _ Expenses related to controverted election +$ _ Expenses related to compliance audit +$ Expenses related to candidate's disability (provide full details) 1. + $ 2. ---- + $ 3. - -- + $ - Other (provide full details) 1. + $ 2. —_ -- - -- — - + $ _. 3.- - — -- __ .�. $ Total Expenses not subject to spending limit Total Campaign Expenses (C2 + C3) _ $ 850.00 C3 _ $ 17,087.29 C4 9503P (2013/11) Page 2 of 10 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income — Total Expenses) (C1 — C4) Eligible deficit carried forward by the candidate from the last election Total (D1 — D2) If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign Surplus (or deficit) for the campaign + $ (1,276.61) D1 - $ 42,159.22 D2 _ $ (43,435.�3} - $ 0.00 _ $ (43,435.83) D3 If line D3 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who was responsible for the conduct of the election. Amount of �0.00 paid to municipal clerk in the municipality of P�cket'ing 9503P (2013/11) Page 3 of 10 Sch�dule 1 - Contributions Part I— Summary of Contributions Contribution from candidate (include the value of inventory listed in Table 5) + $ 832.66 Contribution from spouse + $ Total value of contributions not exceeding $100 per contributor • include ticket revenue, contributions in money, goods and services where the total contribution from a contributor is $100 or less (do not include contributions from candidate or spouse). +$ __ Total value of contributions exceeding $100 per contributor (from line 1 B; list details in Tables 1— 4) • Include ticket revenue, contributions in money, goods and services where the total contribution from a contributor exceeds $100 (do not include contributions from candidate or spouse). +$ 14,878.00 Less: Contributions returned or payable to the contributor —$ Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $10 — $ Total Amount of Contributions (Record in Box C) _ $ 1�,710.6(� 1A Part II — List of Contributions from Each Single Contributor Totalling more than $100 Table 1: Monetary contributions from individuals other than candidate or spouse Name Full Address Odoaro Disanto 9 Parson Crt Toi•onto, Ontario M6M �Z9 Genoveffa Commisso Carlo Vitali lames Aird 230 Twin Hills Cres Vataghan I,4H OH4 t)ntario 151 i'latbusl� Ave Woodbridge ��tario I_,4I_, 8K1 80 Woodview Dr�ive Pickering, Orltario L 1 V 1 L2 ❑ Additional information is listed on separate supplementary attachment Tota I Amount $ 500.00 200.00 250.00 750.00 1,700.00 9503P (2013/11) Page 4 of 10 Tabl� 2: Monetary contributions from corporations or unions Name (Legal and Carrying on Full Address President or Business As Business Mai �lrthur Fire Protections Inc 21 Kenview Blvd Unit 22 Bcampton Untario L6T SG7 The Bench Press Lid 2�02 Stouffville Road A/O Creative Outdoor PO Box 245 Advertising Gi-on�ley Ontario LOH 1 GO Cou�s I»vestmants Lt�d 2700 Audley Roa.d North Ajax Oniario LIZ 1T'7 JPC Deve(opments Ltd 25 Buggey Lane J Coughla�� Ajax �ntario L1Z,1X4 Gay Company Ltd PO Box 98006 Lawsan Gay Coui�lice Ontario I,1F3G6 Greenwin lnc 19 Lesmill Road Suite 100 Torouto Ontario M3B 2T3 Mary Sl:ents Development 44 U�john Road Inc 7'oconto Ontario M3B2W1 Miller Paving Ltd 505 Milner Ave PO Box 4080 Markham Ontario L3R 9R8 Millwick Acquisition Corp 68 Millwicl< Drive N. Delore�izo Unit 18 "�I'oronto, Ontario M9L lY3 � Additional information is listed on separate supplementary attachment Authorized r Representative Ravi Kana�;asaby David Gray [an McCullough Patrick Eratostene Nicl: Sl<entzos B McArthur Total Table 3: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as expenses in Box C) Name Full Address Description of Goods or Services 13rittney B�•enner 1 1 Maple St Desig�l Worlc for AjaY Ontario L1S 1V� Campaign Amount $ 300.00 4Q0.00 750.00 750.00 250.00 750.00 500.00 750.00 500.00 4,950.00 Value $ 750.00 9503P (2013/11) Page 5 of 10 ❑ Additional information is listed on separate supplementary attachment Total I 750.OG 9503P (2013/11) Page 6 of 10 Supplementary Attachment: Monetary Contributions fi•om Unions or Corporations Name (legal) and Carryi�lg Address President/Business Aiithorizing Amount Business as Manager Representative Donnell Law Group 183 Simcoe Ave Iain Donnell $750.00 Keswick, Ontario L4P 2H6 Petei° Holdings Inc. 1050 Finch Ave W Peter J. $250.00 Suite 201 Tanenbaum Toronto, Ontario M3J 2E2 Louisville Homes Ltd. 86 Hillside Drive Nick Lazaridis $750.00 Toronto, Ontario M4K 2M6 1658262 Ontario Ltd. 151 Spinnaker Way G. Goyle $750.00 Unit 5 Vaughan, Ontario L4K 2C3 Krane Consulting Ltd. 1163 Old Post Drive $250.00 Oakville, Ontario L6M lA5 Riverside (Briscoe) Ltd. 1295 Wharf Street C. Marshall $750.00 Unit 9 Pickering, Ontario L1W lA2 Claremont Developments Inc. 3190 Steeles Ave E C. Shindruk $750.00 Suite 300 Markham, Ontario L3R 1G9 2362953 Ontario Ltd. 864 Kingston Road Alan Gao $750.00 Canada Tenkey Holdings Pickering, Ontario L1V lA8 Triple Properties Inc. 186 Bartley Drive Steve $750.00 Toronto, Ontario Apostolopoulos M4A lEl Dorsay (Pickering) Ltd. 150 York Street M. Tutton $750.00 Suite 1701 Toronto, Ontario MSH 3S5 The Biglieri Group Ltd. 20 Leslie Street T. Biglieri $500.00 Suite 121 Toronto, Ontario M41VI3 L4 Total $7,000.00 Tabf'e 4; Contributions in goods or services from corporations or unions Name of Corporation Full Address President or (Legal and Carrying on Business IVianager Business As .f 11 IT Services 2100 Ellesmere Raad iJnit 205 Toronto Ontario MIH 3F37 Note: must also be recorded as expenses in Box Authorized Description of Value $ Representative Goods or Services Walter Revanlp Design Sabastian of Election Website ❑ Additional information is listed on separate supplementary attachment Total Part II Contributions (Add Totals from Tables 1-4) (Record in Part I— Summary) Part III — Inventory Table 5: Inventory of Campaign Goods and Materials from Previous Campaign used in this Campaign (Note: value must be recorded as a contribution from the candidate and as an expense) Description Date Acquired Supplier Current Market Quantity ( /mm/dd) Value $ Rebar YYYY 2010/09/15 Bucl<ley 4.00 Tota I 478.00 478.00 $ 1B Total Value $ 200 I 800.00 9503P (2013/11) Page 7 of 10 ❑ Additional information is listed on separate supplementary attachment Total I 800.00 9503P (2013/11) Page 8 of 10 Schredule 2— Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held ❑ Additional schedule(s) attached Description of fundraising event/activity Date of event/activity (yyyy/mm/dd) Part I - Ticket Revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) + $ Number of tickets sold X Total Ticket Revenue (2A x 2B) (Include in Schedule 1) Part II - Other revenue deemed a contribution (provide details (e.g. revenue from goods sold in excess of fair market value)) 1. 2. 3. 4. 5. Total Part II Revenue (include in Schedule 1) + $ + $ + $ + $ + $ Part III - Other revenue not deemed a contribution (provide details (e.g. contributions of $10 or less; market value of goods or services sold)) 1. + $ 2. -.--- -- + $ 3. _...- --- + $ 4. — -- — + $ 5. --- -- - + $ Total Part III Revenue (include in Box C) Part IV - Expenses related to fundraising event or activity (provide details) 1. + 2, + 3. + 4. + 5. + 6. + 7, + g, + Total Part IV Expenses (include in Box C) $ $ $ $ $ $ $ $ 2A 2B _ $ _ � _ $ _ $ 9503P (2013/11) Page 9 of 10 Auditor's Report Municipal Elections Act, 1996 (Section 78) A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report. Professional Designation of Auditor Certified Professional Accountant (CPA) Municipality Ajax Contact Information Name Last Name Sinclair Address Suite/Unit No. Street No. 4 144 City/Town Ajax Street Name Old Kinbston Road Telephone No. (including area code) Fax No. (905) 683-8$56 ext224 (905) 683-3428 First Name Neil Province ON Email Address nsinclair�hsmca.com Date (yyyy/mm/dd) 2016/03/l 7 Licence Number 1-16303 Postal Code I.,1T 2Z9 The report must be done in accordance with generally accepted auditing standards and must: • set out the scope of the examination . provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement � Report is attached Personal information, if any, collected on this form is obtained under the authority of sections 78 and 95 of the Municipal Elections Act, 1996. Under section 88 of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom of Information and Protection of Privacy Act) documents and materials filed with or prepared by the clerk or any other election official under the Municipal Elections Act, 1996 are public records and, until their destruction, may be inspected by any person at the clerk's office at a time when the office is open. Campaign financial statements shali also be made available by the clerk in an electronic format free of charge upon request. 9503P (2013/11) Page 10 of 10