Loading...
HomeMy WebLinkAboutBrenner, MauriceFinancial Statement -Ontario& Ministry of Municipal Affairs and Housing Auditor's Report Candidate -Form 4 Municipal Elections Act, 1996 (Section 88.25) Instructions All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses 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 their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) j 2 0 2 2 I O s I O 2 I to I 2 0 2 2 I 1 2 I 1 2 I D Initial filing reflecting finances from start of campaign to December 31 (or 45 days after voting day in a by-election) D Supplementary filing reflecting finances from start of campaign to end of extended campaign period Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Brenner Office for Which the Candidate Sought Election Regional Councillor Municipality Picke ring Given Name(s) Maurice Ward Name or Number (if any) One Contribution Limit Spending Limit General $25,551.30 Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $2,555.13 $9 ,835 .60 D I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Maurice Brenner , declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. ft-:::::-:---. Signature of-Candidate ~ ~022/12/07) 2 023 / 0 I I I b Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) Time Filed .2023/01/ lk lniti~Adidate or Agent (if filed in person) q~4oa.~ //f~ Signature of Clerk or Designate 9503P (2022/04) © King's Printer for Ontario , 2022 . Disponible en fran~ais Page 1 of 8 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution INCOME Total amount of all contributions (from line 1A in Schedule 1) Revenue from items $25 or less Sign deposit refund Revenue from fundraising events not deemed a contribution (from Part Ill of Schedule 2) Interest earned by campaign bank account Other (provide full details) + $ + $ + $ + $ + $ 1. + $ 26,494.34 027 ------- 2. + $ ------------------------------- 3 . + $ ------- 4 . + $ ------- 5. + $ ------- 6. + $ ------- Total Campaign Income (Do not include loan) EXPENSES (Note: Include the value of contributions of goods arid services) 1. Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 2 of Schedule 1) Advertising Brochures/flyers Signs (including sign deposit) + $ + $ + $ + $ Meetings hosted + $ 1,431 .00 3 ,968.70 7,804.52 ------- 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. Truck Rental Install and Remove Election Signs + $ 345.84 ------- 2. Host Website + $ 339.00 ------- 3. Rebar Rental 2 months and Delivery 80 pieces + $ 200.00 ------- 4. Video + $ 1,175.00 ------- 5. Graphic Design + $ 2,875.00 ------- 6. Signs and Post Cards + $ 3,692.93 ------- 7. Canada Post + $ 2 ,477.99 ------- Total Expenses subject to general spending limit = $ 24,309.98 C2 ------- 2. Expenses subject to spending limit for parties and other expressions of appreciation 9503P (2022/04) Amount borrowed $ =$ 26,494.61 C1 Page 2 of 8 1. + $ 2 . + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ C3 3. Expenses not subject to spending limits Accounting and audit + $ 339.00 Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ 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. + $ 4 . + $ 5. + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4 . + $ 5. + $ Total Expenses not subject to spending limits = $ 339.00 C4 Total Campaign Expenses (C2 + C3 + C4) = $ 24,648.98 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 -C5) + $ 1,845 .63 D1 If there is a surplus , deduct any refund of candidate's or spouse's contributions to the campaign -$ 113.34 Surplus (or deficit) for the campaign = $ 1,732.29 If line 02 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who is responsible for the conduct of the election. CS D2 9503P (2022/04) Page 3 of 8 Schedule 1 -Contributions Part I -Summary of Contributions Contributions in money from candidate and spouse Contributions in goods and services from candidate and spouse (include value listed in Table 1 and Table 2) 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 + $ 113.34 + $ 1,431.00 (do not include contributions from candidate or spouse). + $ Total value of contributions exceeding $100 per contributor (from line 1 B; list details in Table 3 and Table 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). ------- + $ 24,950.00 Less: Ineligible contributions paid or payable to the contributor -$ ------- Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $25 -$ ------- Total Amount of Contributions (record under Income in Box C) = $ 26,494.34 1A Part II -Contributions from candidate or spouse Table 1: Contributions in goods or services Description of Goods or Services Date Received (yyyy/mm/dd) Total D Additional information is listed on separate supplementary attachment, if completed manually. Value($) Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyy/mm/dd) Value($) Lawn Signs and H Frames 2018/06/14 The Printing House 100 1,431 .00 Total 1,431.00 D Additional information is listed on separate supplementary attachment, if completed manually. Part Ill -Contributions exceeding $100 pe r contributor -individuals other than candidate or spouse 9503P (2022/04) Page 4 of 8 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Amount Returned (yyyy/mm/dd) Received ($) to Contributor or Paid to Clerk ($) Thomas Tzortzouklis 443 Mahogany Ct L 1X0A2 2022/05/22 1 ,200 .00 Vincent Nigro 21 Brussels Crt Woodbridge 2022/06/21 1,200.00 L4L3E2 Nick Dilorenzo 18-88 Millwork Dr Toronto 2022/06/21 1,200.00 M9L 1Y3 Ralph Delduca 116 Play Fair Ave Toronto 2022/07/13 1,200.00 M6B2R3 Steve Warsh PH6 7 Kenaston Gardens 2022/07/13 1 ,200 .00 North York M2K0E9 Pat J Spagnolo 12 Morrison Cres Markham 2022/07/13 1 ,200 .00 L3R9L8 Dave Fr iedman #801 -150 Farrand Drive North 2022/07/13 1 ,200.00 York M3C3E5 Craig Marshall 56 Brimwood Crt Pickering 2022/07/21 1,200.00 L 1V6L 1 Jun Goa 1919 Fairport Road Pickering 2022/07/27 1 ,200.00 ON Man i Shankaran 909 Beachpoint Promenade 2022/07/27 500 .00 Pickering L 1 W2A4 Marilyn Weisz 50 Fleming Dr Willowdale 2022/08/08 500 .00 M2K2N9 Geoffrey Reyes 44 Moynahan Cres Ajax 2022/08/08 500 .00 L 1Z1P1 Aviva Eisenberger 111 Hillmount Ave Toronto 2022/08/08 500 .00 M6B1X7 Ron Baruch 53 Beechwood Ave Toronto 2022/08/08 500 .00 M2L 1J4 S ilvio De Gasperis 43 Cowan Drive Woodbridge 2022/08/08 750 .00 L4H4C7 Alana De Gasperis 152 Headwind Blvd Vaughan 2022/08/08 500 .00 L4H4C7 Kenneth B Rovinelli 1163 Old Post Drive Oakville 2022/08/08 500 .00 L6M1A5 Jack Eisenberg 111 Hillmount Ave Toronto 2022/08/08 500 .00 M6B1X7 Louis Giannakopoulos 550 Kingston Road W Ajax 2022/08/12 1,000.00 L1T3A2 Kevin Brown 10 Flanders Road Toront o 2022/08/12 1,000 .00 M6L3K6 Davi d Gray c/o 2402 St ouffvi ll e Rd PO Box 2022/08/24 500 .00 245 Gormley L0H1G0 Kumaran Nadesan 18 Pride Crt Brampton L6Y5H3 2022/09/13 1 ,200 .00 Niraj Mittal 6881 Early Settler Row 2022/09/14 1,200 .00 Mississauga L5W1 C6 9503P (2022/04) Page 5 of 8 Name Full Address Date Received Amount (yyyy/mm/dd) Received ($) Kevin C A Watt 74 Lipton Cres Whitby ON 2022/08/12 500.00 Stephen Brown 222 Ava Rd Toronto ON 2022/08/12 1 ,000.00 John Mutton 112 Duke St Bowmanville 2022/10/04 1 ,200.00 L 1C2W2 Sacra Singh 18 Bissland Drive L 1 Z0C9 2022/10/04 600.00 Blair McArthu r 180 Renfrew Dr Suite 120 2022/10/29 1 ,200.00 Markham L3R9Z2 Total 24,9 50.00 D Additional information is listed on separate supplementary attachment, if completed manually. Table 4: 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 Date Received or Services (yyyy/mm/dd) D Additional information is listed on separate supplementary attachment, if completed manually . Total for Part 111 -Contributions exceeding $100 per contributor (Add totals from Table 3 and Table 4 and record the total in Part 1 -Summary of Contributions) 9503P (2022/04) Total Amount Returned to Contributor or Paid to Clerk ($) Value($) $ 24,950.0 0 1 B Page 6 of 8 Schedule 2-Fundraising Events and Activities Complete a separate schedule for each event or activity held. D Additional schedule(s) attached, if completed manually. Fundraising Event/Activity 1 Description of fundraising evenUactivity ------------------------------ Date of evenUactivity (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 Part I (2A X 2B) (include in Part I of 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. + $ 2A 2B = $ Total Part II (include in Part I of Schedule 1) = $ Part Ill -Other revenue not deemed a contribution Provide details (e.g., contribution of $25 or less; goods or services sold for $25 or less) 1. _________________________ +_$ ______ _ 2. _________________________ +_$ ______ _ 3. + $ 4. + $ ---------------------------------5. + $ Total Part Ill (include under Income in Box C) Part IV -Expenses related to fundraising event or activity Provide details 1. 2. 3. 4. 5. ------------------------- ------------------------- ------------------------- ------------------------- Total Part IV Expenses (include under Expenses in Box C) 9503P (2022/04) + $ + $ + $ + $ + $ =$ = $ Page 7 of 8 Auditor's Report -Municipal Elections Act, 1996 (Section 88.25) A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report . Professional Designation of Auditor Chartered Professional Accountant Municipality Pickering Contact Information Last Name or Single Name Chambers Address Suite/Unit Number Street Number 17 1550 Municipality Pickering Telephone Number 905-837-2555 Street Name Bayly Street Given Name(s) Donna Province Ontario Email Address dchambers@clazcpa.com The report must be done in accordance with generally accepted auditing standards and must: set out the scope of the examination Date (yyyy/mm/dd) 2023/01/13 Licence Number 2237980 Postal Code L1W3W1 provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement It] Report is attached Personal information, if any, collected on this form is obtained under the authority of sections 88 .25 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 shall also be made available by the clerk in an electronic format free of charge upon request. 9503P (2022/04) Page 8 of 8 CL ACCOUNTING 17-1550 Bayly Street, Pickering, Ontario LI W 3Wl T.905,837 .2555 E .cpa@clazcpa.com W.www.clazcpa.com CLAZ ACCOUNTING PROFESSIONAL CORPORATION Chartered Professional Accountants To The Campaign of Maurice Brenner: Opinion We have reviewed the accompanying campaign period financial statements of the candidacy Maurice Brenner, which comprise the statement of Campaign Income and Expenses for the campaign period from May 2, 2022 to December 7, 2022 and calculation of Surplus or Deficit as of December 7, 2022. In our opinion, except for the possible impact of the matters described in the Basis for Qualified Opinion Section of the report, the accompanying financial statements of the Campaign for the period ended December 7, 2022 are prepared in all material respects, in accordance with the financial reporting provisions of Section 88 of the Municipal Elections Act, 1996 and the Candidates' Guide for Ontario Municipal Council and School Board Elections. Basis for Qualified 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 Campaign and we were not able to determine whether any adjustments might be necessary to income, expenses and period surplus/deficit for the campaign period from May 2, 2022 to December 7, 2022 and assets and liabilities as at December 7, 2022. We conducted our review in accordance with Canadian generally accepted accounting standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Review of the Financial Statements section of our report. We are independent of the Campaign in accordance with the ethical requirements that are relevant to our review of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the review evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Emphasis of Matter -Basis of Accounting and Restriction on Distribution The financial statements are prepared in accordance with provision of Section 88 of the Municipal Elections Act and the Candidates' Guide for Ontario Municipal Council and School Board Elections. The financial statements are prepared to assist the Campaign to meet the requirements of Municipal Elections Act. As a result, the financial statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of Chief Financial Officer of the Maurice Brenner campaign for the Financial Statements The Chief Financial Officer of the Maurice Brenner campaign is responsible for the preparation and fair presentation of the financial statements in accordance with the financial reporting provisions of Section 88 of the Municipal Elections Act and the Candidates' Guide for Ontario Municipal Council and School Board Elections and for such internal control as the Chief Financial Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. CL ACCOUNTING 17-1550 Bayly Street, Pickering, Ontario LI W 3Wl T.905.837 .2555 E.cpa@clazcpa.com W.www.clazcpa.com The Chief Financial Officer is responsible for overseeing the Campaigns financial report process. / Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a report that includes our qualified opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from the fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards , we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks,' and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not det~cting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Pickering, Ontario January I 0, 2023 CLAZ Accounting Professional _ Corporation Chartered Professional Accountants