HomeMy WebLinkAboutGary Strange`� `�A�� ���
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CHARTERED PROFESSIONAL ACCOUNTANTS
INDEPENDENT AUDITOR°S F2EPORT
To: Gary Strange
Municipal Elections Act, 1996 (Section 7$)
We have audited the accompanying Financial Statements Form 4, campaign period statement of
income and expenses of Gary Strange, for the campaign period from November 18, 2015 to
February 29, 2016 for the by-election held on .f�nuary 25, 2016. The financial statement has
been prepared by the candidate based on the financial reporting provisions of the Municipal
Elections Act, 1996.
ManagemenYs Responsibility ior tlroe Financial Staternents
The chief financial officer of the candidate is responsible for th� preparation and fair presentation
of the financial statement in accordance with th� 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 dete� min�s is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud
or error.
Auditor's Re�ponsibiiity
Our responsibility is to express an opinion on the Form 4 financial statements based on our audit.
We conducted our audit in accordance wi#h 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 pe�forming procedures to obt�in audit evidence about the amounts and
disclosures in the financial statements. The procedures selecied depend on the auditor's
judgment, including the assessmenf of the risks of material misstatement of the financial
statements, wheiher 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 efifiectiveness of the entity's internal controls. An
audit also includes evaluating the apprapriate��ess 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 h�we obtain�d is sufficient and appropriate to provide a
basis for our qualified audit opinion.
Basis for Qualified Opinion
Due to the inherent nature of the transactior�s 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
IEiovember 18, 2015 to Febr�ary 29, 2016.
��larc a. Itenaud Gdw�ird Ri�Nancl
1124 Brock Street South, Whitby, Ontario L1N 4L9 1024 Rouge Ualley Drive, Pickenng, Ontario L1 V 4N7
Te1:905-666-2720 Fax: 905-666-1042 Te1:905-706-6369 Fax:905-666-1042
marc@renaudrutland.com edCrenaudrutland.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 Gary Strange for the campaign period from
November 18, 2015 to February 29, 2016 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.
L'
RENAUD RUTLAND CHARTERED PROFESSIONAL ACCOUNTANTS
Pickering March 3, 2016
r�
�
��" Ontario
Instructions:
Ministry of Municipal Affairs Financial Statement - Auditor's Report
and Housing
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.
YYYY MM DD YYYY MM DD
For the campaign period from (day candidate filed nomination) 2015 1 1 18 to 2016 � �
03 ll
� Primary filing reflecting finances to December 31 (or 45'h day after voting day in a by-election)
❑ Supplementary filing including finances after December 31 (or 45ih 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
STRANGE
Given Name(s)
GARY HUGH
Name of office for which the candidate sought election Ward name or no. (if any)
TOWN COUNCILLOR WARD 1
Name of Municipality
TOWN OF PICI<ERING
Spending limit issued by clerk
$24,323
❑ 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, GARY STRANGE
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)
inthe C��� OT f �L1c+G��v`C�
on (YYYY/mm/dd) 2�p I 6� O 3 � �� �
V - J� •
Signature of Clerk or Commissioner
a.o Ib / 0 3 l 0 8
Date Filed in the Clerk's Office (yyyy/mm/dd)
�
�, �
f a�
CITY Q,� PICK��89�� CLE
�X OF�I�10 CfJI!/INIOS
PURSUANT TO SEC�"►p�yNl2)
OF THE COMMg�s00N��g �O�
TqIfING AFFlDAVII'S
ACT
of Candidate
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) +
Refund of nomination filing fee +
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 +
2. +
3. +
Total Campaign Income (Do not include loan) _
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 Tab1e 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. WEB SITE +
2. +
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. +
2. +
3. +
Total Expenses not subject to spending limit
Total Campaign Expenses (C2 + C3)
�
$
$
$
$
$
14,854.00
100.00
$ 344.00
�
$
$ 15,298.00 C1
$ 100.00
$
$ 6,258.00
$ 4,482.00
$ 1,865.00
$
$ 366.00
$
$
$ 11.00
$
$ 1,425.00
�
$
� 14,507.00 C2
� 791.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
�
$
$
791.00 C3
_ $ 15,298.00 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
+ g
— $
_ $
— $
_ $
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 PICKERING
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 $100 or less (do not
include contributions from candidate or spouse). +$ 14,854.00
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 $10 — �
Total Arr�unt of Contributions (Record in Box C) _$ 14,854.00 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 3,654.00
9503P (2013/ I 1) Page 4 of 8
Table 2: Monetary contributions from corporations or unions
Name (Legal and Carrying on Full Address
Business As)
President or Authorized
Business Manaaer Represent�
� Additional information is listed on separate supplementary attachment
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
❑ Additional information is listed on separate supplementary attachment
Total
Description of Goods
or Services
Total
Amount $
11,200.00
Value $
9503P (2013/11) Page 5 of 8
Table 4: Contributions in oods or services from corporations 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 Current Market Quantity
(vvvvlmm/rlrll Value $
❑ Additional information is listed on separate supplementary attachment
Total I
$ 14,854� g
Total Value $
Total
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) + $
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))
�, + $
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 7 of 8
Auditor's Report
Municipal E/ections 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 ext. 905-666-1042
First Name
Edward
Province
ON
Email Address
ED@RENAU DRUTLAN D.COM
Date (yyyy/mm/dd)
2016/03/03
Licence Number
11692
Postal Code
LlN 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
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