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Home My WebLink AboutIan Cumming}r�~..� . Ministry of Municipal Affairs �/� nt(�r' and Housing Instructions: Financial Statement — udit r's e o Form 4 Municipal Elections Act, 1996 (Section 78) All 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 2014 Ol 06 to � Primary filing reflecting finances to December 31 (or 45t" day after voting day in a by-election) ❑ Supplementary filing including finances after December 31 (or 45th 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 CUMMMIN� Given Name(s) IAN Name of office for which the candidate sought election Ward name or no. (if any) TOWN COUNCILLOR WARD 2 YYYY MM DD 2014 12 31 Name of Municipality TOWN OF PICKERING Spending limit issued by clerk $19,461.90 ❑ 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� /:��li�u f u i 1�[�f , 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 ` ' ' � �.� � � - � � �� _ � �1F_ � �,,,,°� ,�., ,a, F ___ on �YYYY/mm/dd) : �_�``� � �� % `�r � :�- � ; � �� `�,��.��W� � � Signature of Clerk or Commissioner �� `� �� _ � Date Filed in the Clerk's Office (yyyy/mm/dd) �� > �6��.�3�, �IiY �LERK, �,� �� _� � �� , �� c�i��6��9�fVE� �t��k�� °�� E�`�ION 1(21 �� 6��#��IEFi� F � i��i�� A9i6T� A�T Signature of Cand date 9503P (2013/11) O Queen's Printer for Ontario, 2013 Disponible en fran�ais Page 1 of 8 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed $ INCOME Total amount of all contributions (From line 1A in Schedule 1) +$ 5,900.00 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 +$ Other (provide full details) 1. ADVANCES BY THE CANDIDATE +$ 1,700.00 2. SIGNS USED FROM PREVIOUS CAMPAIGN +$ 645.00 3. + $ Total Campaign Income (Do not include loan) _$ 8,345.00 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to spending limit Nomination filing fee + Inventory from previous campaign used in this campaign (list details in Table 5 of Schedule 1) + Advertising + Brochures/flyers + Signs (including sign deposit) + 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. DATA BASE + 2. TRAVEL + 3. + Total Expenses subject to spending limit = Expenses not subject to spending limit Accounting and audit 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. REPAYMENT OF CANDIDATE ADVANCES 2. 3. Total Expenses not subject to spending limit Total Campaign Expenses (C2 + C3) + + + + + + + + + + + $ 100.00 $ 645.00 $ $ l,� 18.00 $ 1,892.00 $ $ $ $ 200.00 $ 1.00 $ $ 650.00 $ 350.00 $ � 5,556.00 C2 $ 1,242.00 $ $ $ $ $ $ $ $ $ + $ + $ + $ + $ + $ + $ 25.00 1,522.00 _ $ 2,789.00 C3 _ $ 8,345.00 C4 9503P (2013/11) Page 2 of 8 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 + $ 0.00 D1 - $ D2 _ $ 0.00 - $ _ $ 0.00 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 $ paid to municipal clerk in the municipality of 9503P (2013/11) Page 3 of 8 Schedule 1 - Contributions Part I— Summary of Contributions Contribution from candidate (include the value of inventory listed in Table 5) +$ 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 $100 or less (do not include contributions from candidate or spouse). +$ 5,900.00 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 $100 (do not include contributions from candidate or spouse). +$ 0.00 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) _$ 5,900.00 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 Amount $ � Additional information is listed on separate supplementary attachment Total I 1,900.00 9503P (2013/11) Page 4 of 8 Table 2: Monetary contributions from corporations or unions Name (�egal and Carrying on Full Address Business As) President or Business IVIa � Additional information is listed on separate supplementary attachment Authorized Representative Table 3: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as exaenses in Box Cl Name Full Address ❑ Additional information is listed on separate supplementary attachment Total Description of Goods or Services Total Amount $ Value $ 3800 9503P (2013/11) Page 5 of 8 Table 4: Contributions in oods or services from cor orations or unions (Note: must also be recorded as ex enses in Box C Name of Corporation Full Address President or Authorized Description of Value $ (Legal and Carrying on Business Manager Representative Goods or Services Business As) ❑ 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 2010/08/20 ❑ Additional information is listed on separate supplementary attachment Current Market Quantity Value $ 645 Total I $ 5,9001 B Total Value $ 100 645 Total I 645 9503P (2013/11) Page 6 of 8 Schedule 2— Fundraising Events and Activities Fundraising EventlActivity 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 11 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. + 8. + Total Part IV Expenses (include in Box C) $ $ $ $ $ $ $ $ 2A 2B _ $ _ $ _ $ _ $ 9503P (2013/11) Page 7 of 8 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 Chartered Professional Accountant Municipality Whitby Contact Information Name Last Name Rutland Address Suite/Unit No. Street No. 1124 City/Town whitby Street Name Brock Street Telephone No. (including area code) Fax No. 905-666-2720 e�. 905-666-1042 First Name Edward Province ON Email Address ED@RENAU DRUTLAND.COM Date (yyyy/mm/dd) 2015/03/15 Licence Number 11692 Postal Code L1N 4L9 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 shall also be made available by the clerk in an electronic format free of charge upon request. 9503P (2013/11) Page 8 of 8 Table 1: Contributions from Individuals >$100 Name Address Amount Carol Benham Bamford 528 Marksbury Road, Pickering Ontario, 11w 2s6 $750,00 Neil Angelo D'Souza 1504 Streamside Court,Pickering Ontario $400,00 Amanda Lazaridi�ts 86 Hillside Drive, Pickering ON, M4K 2M6 $750,00 $1900,00 Table 2: Contributions from corporations or unions >$100 Massey's Restaurants Ltd. 774 Liverpool Road, Pickering, ON, 11w 1r9 $200,00 Website Promotions Canada Inc 1501 Streanside Court, Pickering,On 11w 3y3 $400,00 Coughlan Homes Constructions Co LTD 2700 Audley Road N,Ajax, Iqz 1t7 $750,00 Trio Roofing Systems Inc 243 advance BLVP, Brampton, ON, 16t 4j2 $150,00 Cougs Investments Itd 2700 Audley Road N,Ajax, 11z 1t7 $750,00 JFC Developments 22 buggey lane, ajax, L1Z 1x4 $750,00 Bayfield Realth Ltd. 2300 Younge st, suite 904, Toronto, M4p 1e4 $250,00 Krane Construction Limited 1163 Old Post Drive, Oakville ON, L6M 1A5 $750,00 $3 800,00 Total donations $5 900,00 f ��` CHARTERED PROFESSIONAL ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To: lan Cumming Municipal Elections Act, 1996 (Section 78) We have audited the accompanying Financial Statements Form 4, campaign period statement of income and expenses of lan Cumming, for the campaign period from January 6, 2014 to December 31 2014 for the election held on October 27, 2014. 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 Statements 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 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 statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the Form 4 financial statements 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 statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, 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 purpose 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 statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. 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 candidate 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 January 6, 2014 to December 31, 2014 N1arc A. }�enaud � Gd��a►•d Rutla►�d 1124 Brock Street South, Whitby, Ontario L1N 4L9 1024 Rouge Valley Drive, Pickering, Ontario L1V 4N7 Te1:905-666-2720 Fax: 905-666-1042 Te1:905-706-6369 Fax:905-666-1042 marc@renaudrutland.com ed@renaudrutland.com Qualified Opinion In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the Form 4 financial statements of lan Cumming for the campaign period from January 6, 2014 to December 31, 2014 is prepared, in all material respects, in accordance with the financial reporting provisions of Municipal Elections Act, 1996 and the guidelines issued by the Ministry of Municipal Affairs and Housing. , _.._._ . _. ��..�� RENAUD RUTLAND CHARTERED PROFESSIONAL ACCOUNTANTS Pickering March 20, 2015