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HomeMy WebLinkAboutDavid Picklesr� } �f -� l C l Ministry of Municipal Affairs Financial Statement — Auditor's Report and Housing Form 4 Municipal Elections Act, 1996 (Section 78) Instructions: 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. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 2014 1 0l 02 to 2014 12 31 ® Primary filing reflecting finances to December 31 (or 45th day after voting day in a by- election) ❑ Supplementary filing including finances after December 31 (or 45`h 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 Given Name(s) Pickles David Name of office for which the candidate sought election Ward name or no. (if any) Regional Councillor Ward 3 Name of Municipality Pickering Spending limit issued by clerk $27,844.60 ❑ I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only) Box B: Declaration I, David Pickles a candidate in the municipality of City 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 C; ,.� o 1 t L V% CA on (yyyy /mm /dd) 10 LS /O 3 3 b .I )a.. Signature of Clerk or Commissioner a.0 15f0 3/a3 Date Filed in the Clerk's Office (yyyy /mm /dd) .I 9503P (2013/11) © Queen's Printer for Ontario, 2013 Disponible en franrais 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) + $ 31,750.00 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. + $ 2. + $ 3. + $ Total Campaign Income (Do not include loan) _ $ 31,850.00 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) + $ 900.00 Advertising + $ 4,448.73 Brochures /flyers + $ 6,322.35 Signs (including sign deposit) + $ 1,494.41 Meetings hosted + $ Office expenses incurred until voting day + $ 2,848.13 Phone and /or Internet expenses incurred until voting day + $ 113.09 Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 13.30 Interest charged on loan until voting day + $ Other (provide full details) 1. Telephone Calling + $ 8 701.00 2. Meals for volunteers + $ 1,899.77 3. + $ Total Expenses subject to spending limit = $ 26,840.78 C2 Expenses not subject to spending limit Accounting and audit + $ 1,243.00 Cost of fund - raising events /activities (list details in Part IV of Schedule 2) + $ Voting day party /appreciation notices + $ 1,798.85 Office expenses incurred after voting day + $ Phone and /or Internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ 1,835.95 Bank charges incurred after voting day + $ WIR r1. Interest charged on loan after voting day + $ A" - 12.61 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 = $ 4,890.41 C3 Total Campaign Expenses (C2 + C3) _ $ 31,731.19 C4 9503P (2013/11) Page 2 of 8 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income — Total Expenses) (Cl — C4) + $ 118.81 D1 Eligible deficit carried forward by the candidate from the last election — $ D2 Total (D1 — D2) _ $ If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ 118.81 Surplus (or deficit) for the campaign = $ 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). 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). 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) + $ 1,000.00 + $ 30;750.00 $ 31,750.00 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 L Full Address I Amount $ See attached. 5,525.00 ® Additional information is listed on separate supplementary attachment Total 5,525.00 9503P (2013/11) Page 4 of 8 Table 2: Monetary contributions from corporations or unions Name (Legal and Carrying on Business As ) Full Address President or Business Manager Authorized Representative Amount $ See attached. 25,225.00 ® Additional information is listed on separate supplementary attachment Total 25,225.00 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 I Full Address Description of Goods Value $ or Services ❑ Additional information is listed on separate supplementary attachment Total 9503P (2013/11) Page 5 of 8 Table 4: Contributions in goods or services from corporations or unions (Note: must also be recorded as expenses in Box C) Name of Corporation (Legal and Carrying on Business As Full Address President or Business Manager Authorized Representative Description of Goods or Services Value $ various signs $300 total 150 300 stakes $2 / each 50 100 rebar pieces $2.50 / each 200 500 U 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) Total 1B Description Date Acquired (yyyy /mm /dd) Supplier Current Market Value $ Quantity Total Value $ various signs $300 total 150 300 stakes $2 / each 50 100 rebar pieces $2.50 / each 200 500 ❑ Additional information is listed on separate supplementary attachment Total 900 9503P (2013/11) Page 6 of 8 Schedule 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) + $ 2A Number of tickets sold X 2B 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. + $ 8. + $ Total Part IV Expenses (include in Box C) _ $ 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 Date (yyyy /mm /dd) Whitby 2015 /03/17 Contact Information Name Licence Number Last Name First Name Tully Andrew 1 -18985 Address Suite /Unit No. Street No. Street Name 110 Green Street City/Town Province Postal Code Whitby ON LIN 4C8 Telephone No. (including area code) Fax No. Email Address 905 -668 -7788 ext.29 905- 668 -0643 andrewgrstaccountants.com 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 -.4 0 0 0 0 0 0 m 0 0 0 n i— L71 L!1 Lf1 t1') Ln m 1*l M Ln V1 N V] Z) U!1 O Q ro m N J Z �t O w N eI M bB CI' V1 N s N lfl L Z > -' a N O >i Z z z w z z J O O O- c O N Z 0A Q1 00 � O p tB Q O= o �� z c p C} O v U Y O O O F V� U C O O J O m ++ � O m ° > Q 0 w n o o= a= 3 0 -0 w N O= O N v� N Op N cr C L O w c L1 p u' 'O p Q ?r N o Q C O N .M t m U C .0 Y O0 --� Il It D> N 00 p U ]G Q LL 14 w 00 -1 Ln r-4 U OM NO (D '6 0) m Q) � t m m m U U' (7 (7 Y N } rl w i Y ON Q > a I- z LL Q 0D Q 0 0 00 00 °o 0 0 0 0 o m 00 m 000 00 m o 00 0OO o 000 00 00 oo oo 0 oo o oo o^ o 0 m 0 o g o0 0 0 0 00 Z n n Ln In lD n n N n r N m N M N N N N In N Ln to to lD V N N N V1 N M n N N n N N N N N N Ln O Q O w (6 O) O c i 0 C O C U G t 1 J J to m Z Y V G U LL' C7 V Z N L T O Z �• >, E w Ln v °'° c v m E w c _m o 0 o LL m C:J U C ll N N LL J Q Ln 0 J (D C x Ln 0 J LL a ° z H O _ H O O O >> Uq p o m o v E -0 N O1 N t cO m C 3 �"' 'D L L Oi m N _ O CL CO J J Ln w Q G C U m W J C Ln N LL C7 Q LL G C 0 N m N ''0 6 L p Q LL J 2 01 m c T O> u s LL m ° c Y-0 O C 0) m m m C >c N > o 3 c w Z 0 Z Q n N t H m u - in in V Q in in Z w m m a cn N J N O N a ti 00 N O m D1 M Ur U Q M Ln J M M M m m X x ca Ln (Mj 0 ti T d Ln c Z lD Q m m Y V 2 m L Y M to O 00 ct "� LD a' C Z J ct Z Y Q Z J i d J M> M cNc LL m Y l0 V J x J m J W O cm M m O Z m M Z J Lo 2 C N J J LL J Z H Z •" L Z T G Z x Z 2 Ln z x N z n Y M Z O >� O Z O v d v O Y M Z c 0_ a O O Z n O c N O p N .� m 0 no = O c m E o W v C z o x c z Eo o O a E 00 z Ea m= ° rn J N m v 0 -o m Lon Z(o O o¢ z 0 L O 'D m 0 on L o N m o 0 o v L iD Q O Y c m 10 o m Z m z- u of o Y = O o c c O 3 o 00 O 30 m iE O J J C N O X C 0 J �O m G J C J J O N O -0 LL G £ m> O YO H C C O m C W E (� 0> O p Z Z O J F- N a J Z cp z OZ 0 Z to .>-� O .ti N L O c N O Q Z r O N 0 0 L)j = O O O F O 00 J O ZO O o O ai o ZO O Z c0 O 'E u p O O O o O o 00 p n) 0 0 `o m ti Z v w o o- o 0o v 0 0 'a O Q) o m r o m F FL °o o~ v J Y LL¢ L o a) O Ln m v c Y m u H r� -o Y v N~-i O N cp o T v Y O1 °o Q 0 Ln L Z u v¢ a! v Q 3 L n o O N `Y- u ai c `� c a0 .0 V) ,� 00 v > v >� p a) F- N m O) .H `^ 0) O) =o N > Ln 0 w E = Q a o n a¢ v U a n o T° LL c u v m E u n v o> w n o m > C O U_1 T c v O m O 0 U Y O Ln > LL in = m V >> T= m v o v Q J m o N 0 3 C o m mo -C Q dc, c u c v in Y 0. 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N lu .m v v m .5 > c y L m 01 LL N p m m m tl0 "n m> oo m o at o o w on c j >° oc c o o v oLn o Y ° o V c C m •m m m o m J D >= o o `o o v° m o m m m a— o v c m¢ v u u s r t° m> N N m � ¢ m m m u o o - (9 J J 2 2� 2 2 a h 'a C C C Ln Ln U) 0 r r i`- > '> N N Ln N H O 0 O c CL 0 o > -po N 'O bn ` ODD O c T '0 O Q co Z U O O a V .p N U' O m Q 2 N Z c O ^ LU x C o N ` > U Y y m` t Q "6_ -C_ W ¢ C C m J Q C 0 Lp LL C� E `> C- Q 0 > o > N _ N w O w (6 O) O c i 0 C O C U G t 1 J J to m Z Y V G U LL' C7 V Z N L T O Z �• >, E w Ln v °'° c v m E w c _m o 0 o LL m C:J U C ll N N LL J Q Ln 0 J (D C x Ln 0 J LL a ° z H O _ H O O O >> Uq p o m o v E -0 N O1 N t cO m C 3 �"' 'D L L Oi m N _ O CL CO J J Ln w Q G C U m W J C Ln N LL C7 Q LL G C 0 N m N ''0 6 L p Q LL J 2 01 m c T O> u s LL m ° c Y-0 O C 0) m m m C >c N > o 3 c w Z 0 Z Q n N t H m u - in in V Q in in Z w m m a cn N J N O N a ti 00 N O m D1 M Ur U Q M Ln J M M M m m X x ca Ln (Mj 0 ti T d Ln c Z lD Q m m Y V 2 m L Y M to O 00 ct "� LD a' C Z J ct Z Y Q Z J i d J M> M cNc LL m Y l0 V J x J m J W O cm M m O Z m M Z J Lo 2 C N J J LL J Z H Z •" L Z T G Z x Z 2 Ln z x N z n Y M Z O >� O Z O v d v O Y M Z c 0_ a O O Z n O c N O p N .� m 0 no = O c m E o W v C z o x c z Eo o O a E 00 z Ea m= ° rn J N m v 0 -o m Lon Z(o O o¢ z 0 L O 'D m 0 on L o N m o 0 o v L iD Q O Y c m 10 o m Z m z- u of o Y = O o c c O 3 o 00 O 30 m iE O J J C N O X C 0 J �O m G J C J J O N O -0 LL G £ m> O YO H C C O m C W E (� 0> O p Z Z O J F- N a J Z cp z OZ 0 Z to .>-� O .ti N L O c N O Q Z r O N 0 0 L)j = O O O F O 00 J O ZO O o O ai o ZO O Z c0 O 'E u p O O O o O o 00 p n) 0 0 `o m ti Z v w o o- o 0o v 0 0 'a O Q) o m r o m F FL °o o~ v J Y LL¢ L o a) O Ln m v c Y m u H r� -o Y v N~-i O N cp o T v Y O1 °o Q 0 Ln L Z u v¢ a! v Q 3 L n o O N `Y- u ai c `� c a0 .0 V) ,� 00 v > v >� p a) F- N m O) .H `^ 0) O) =o N > Ln 0 w E = Q a o n a¢ v U a n o T° LL c u v m E u n v o> w n o m > C O U_1 T c v O m O 0 U Y O Ln > LL in = m V >> T= m v o v Q J m o N 0 3 C o m mo -C Q dc, c u c v in Y 0. T v ti v v c a a m L .� _ 0) a) v w e in v O L O L v Ln c a `° ca o v .c m m m o o c p= x L �_ x •� a, o io _ 'p. '� 0 a) u 'C -� m Q ct J J o N m Q m O to On Ln m 0) m O LL O Ln (u 0 Ln N c .�-i Q m to mm of O^ O �ti N M O O �-1 N O N n M V m OOi O O O Ln VO O tlN1 00 `� 000 N ri O 91 O N r-1 C r Ol N LL N In N N m V LL H N T N M LL N N LL N lD N a-f M M I, N N N N H c-I M t 01 > O O 7 O 4-1 a O N v M N 0) N C 2 O J G C L N LL V V V O C Y V N E U o y cu E �0 o u u u E u v E O E c E n. � E c 0 0° +m= c a m c °7 > v 3 J d O E C J J N C Y C J N U O 0 J N U � N H O _o � O U (C6 O y ~� fl. a> CO O E A O O E m w VV-. - 0) C > cu H N LL O) Q E H Ol W . = Q_ V 0) N to = _ 0. u Y oo E o Y u v p v a E c o o 0 o w v wS o o m m °D v ° °° 2 m O O m O 0 m m a o 0 0> w'. o o a c x> o > .� LL m LL-T a 0 o2S m m� (7 (� Q c c N Ol n O = ON N O C- c Q @ x a W Ol O N T O m C On -O C U H H V T V Q) O O Y lD N lD 0 w L T w H > O u- 0) E N LL C O C 0) w N •D C C c m C m LL U V ` 00 0 a �e o. N lu .m v v m .5 > c y L m 01 LL N p m m m tl0 "n m> oo m o at o o w on c j >° oc c o o v oLn o Y ° o V c C m •m m m o m J D >= o o `o o v° m o m m m a— o v c m¢ v u u s r t° m> N N m � ¢ m m m u o o - (9 J J 2 2� 2 2 a h 'a C C C Ln Ln U) 0 r r i`- > '> N N Ln N Ritchie Shortt & Tully LLP C H A R T E R E D A C C O U N T A N T S 110 Green Street Whitby, Ontario LIN 4C8 www.rstaccountants.com Jane C. Ritchie Professional Corporation Telephone 905.668.7788 Cristina S. Shortt Professional Corporation Fax 905.668.0643 Andrew Tully Professional Corporation INDEPENDENT AUDITOR'S REPORT To Debbie Shields — City Clerk, City of Pickering We have audited the Statement of Campaign Income and Expenses and the Calculation of Surplus or Deficit of David Pickles, candidate for the campaign period from January 2, 2014 to December 31, 2014 relating to the election held on October 27, 2014. These financial statements are included in Financial Statements — Auditor's Report, Form 4. These financial statements have been prepared by David Pickles, candidate based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements David Pickles, candidate is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal control as the candidate determines is necessary to enable the preparations 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 these 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 judgement, 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 control relevant to the candidate's preparation and fair presentation of the financial statements 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 candidate's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the candidate, 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 audit opinion. Basis of Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all donations of goods and services, receipts and disbursements. Accordingly, our verification of these transactions was limited to ensuring that the financial statements reflect the amounts recorded in the accounting records of David Pickles, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and we were not able to determine whether any adjustments might be necessary to income and expenses, assets or liabilities, and surplus /deficit. Qualified Opinion In our opinion, except for the effects of matters described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the financial position of the candidate's election campaign as at December 31, 2014 and the income and expenses for the campaign period from January 2, 2014 to December 31, 2014 and the determination of surplus or deficit and the disposition of surplus in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. Emphasis of Matter The Municipal Elections Act, 1996 does not require us to report, nor was it practicable for us to determine, that contributions reported include on those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. ... Whitby, Ontario Ritchie Shortt & Tully LLP March 17, 2015 Chartered Accountants Licensed Public Accountants