Loading...
HomeMy WebLinkAboutMaurice Brennera l o Ministry of M .ions �.o ff ERRING FEB 2 6 2019 CLERK'S OFFICE Financial Statement - Auditor's Report Candidate - Form 4 Municipal Elections Act, 1996 (Section 88.25) .ndidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, ;iedule 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 paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination), 2 0 1 8 1 0 5 1 0 11 to 12 0 1 8 1 1 2 13 11 ✓� Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) O Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Brenner Given Name(s) Maurice Office for which the candidate sought election City Councillor Ward name or no. (if any) 1 Municipality Pickering Spending Limit - General $ 24,429.30 Spending Limit - Parties and Other Expressions of Appreciation $ 2442.93 El I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration 1, Maurice Brenner , declare that to the best of my knowledge and belief that these financial statements and attachedupporting schedules are true and correct. Signature of Candi 020, r G 2--/.2_ Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) gOit /b2 /Zb Time Filed Initial of C vtdidate or Agent (if filed in person) Signature of Clerk or Designate 21-14i4jtjZ 9503P (2018/04) © Queen's Printer for Ontario, 2018 Disponible en frangais Page 1 of 9 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) Revenue from items $25 or less Sign deposit refund Revenue from fundraising events not deemed a contribution (from Part III of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. 2. 3. 4. 5. Total Campaign Income (Do not include loan) 28, 292.00 0.31 28,292.31 ci EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of $ 1492,40 Schedule 1) + Advertising + $ 8,627.55 Brochures/flyers + $ 5,718.56 Signs (including sign deposit) + $ 1,764.97 Meetings hosted + $ Office expenses incurred until voting day + $ Phone and/or internet expenses incurred until voting day + $ 666.91 Salaries, benefits, honoraria, professional fees incurred until voting day + $ 2,350.00 Bank charges incurred until voting day + $ Interest charged on loan until voting day + $ Other (provide full details) 1. Canada Post + $ 2,944.59 2. Truck Rental for sign placement + $ 300.24 3. + $ 4. +$ 5. + $ Total Expenses subject to general spending limit = $ 23,774.82 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. Election Night Party 2. Appreciation Gift Cards 3. 4. 5. Total Expenses subject to spending limit for parties and other expressions of appreciation + $ + $ + $ 588.60 278.11 866.71 C3 9503P (2018/04) Page 2 of 9 Expenses not subject to spending limits Accounting and audit 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. 960.50 Other (provide full details) 1, Truck Rental to Remove Signs Post Election October 22nd 2. 3. 4. 5. 177.03 Total Expenses not subject to spending limits Total Campaign Expenses (C2 + C3 + C4) 1,137.53 C4 = $ 25,779.06 C5 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 —05) + $ 2,513.25 DI Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) — $ 1,276.61 D2 Total (D1 — D2) = $ 1,236.64 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ 1,236.64 Surplus (or deficit) for the campaign = $ [e) 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 is responsible for the conduct of the election. 9503P (2018/04) Page 3 of 9 Schedule 1 - Contributions Part I — Summary of Contributions Contributions in money from candidate and spouse + $ 40.00 Contributions in goods and services from candidate and spouse (include value listed in Table 3 and Table 4) + $ 1,402.00 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 Tess (do not include contributions from candidate or spouse). + $ Total value of contributions exceeding $100 per contributor (from line 1B on page 5; list details in Table 1 and Table 2) • 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). + $ 26,850.00 Less: Contributions returned 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) — $ — $ = $ 28,292.00 1A Part II — Contributions exceeding $100 per contributor — individuals other than candidate or spouse Table 1: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Received $ Amount $ Returned to Contributor or Paid to Clerk See attachment Schedule 1A 26,850.00 0 Additional information is listed on separate supplementary attachment Total 26,850.00 9503P (2018/04) Page 4 of 9 Table 2: 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 Date Received (yyyy/mm/dd) n Additional information is listed on separate supplementary attachment Total Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services Value $ $ 26850.001 B Description of Goods or Services Inventory transferred Date Received (yyyy/mm/dd) 2018/10/01 Value $ 1,402.00 9503P (2018/04) Page 5 of 9 Description of Goods or Services Date Received (yyyy/mm/dd) Value $ 1,402.00 1,402.00 n Additional information is listed on separate supplementary attachm ent Total 2,804.00 Table 4: 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 (yyyy/mm/dd) Supplier Quantity Current Market Value $ Lawn Signs 2015/12/12 Print Fast 100 380.00 Road Signs (Large)• 2015/12/12 Print Fast 75 712.00 Rebar 2006/10/01 U/K 150 310.00 9503P (2018/04) Page6of9 Description Date Acquired (yyyy/mm/dd) Supplier Quantity Current Market Value $ Additional information is listed on separate supp ementary attachment Total 1,402.00 9503P (2018/04) Page 7 of 9 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 NO FUND RAISING EVENTS NOR ACTIVITIES WERE CONDUCTED. 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 Part I (2A X 2B) (include in Part 1 of Schedule 1) Part II — Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1. 2. 3. 4. 5. $ 2A 2B _ $ 0.00 Total Part II (include in Part 1 of Schedule 1) = $ Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ 0.00 Total Part III (include under Income in Box C) _ $ Part IV — Expenses related to fundraising event or activity Provide details 1 2. 3. 4. 5. 6. 7. 8. 0.00 Total Part IV Expenses (include under Expenses in Box C) _ $ 0.00 9503P (2018/04) Page 8 of 9 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, Chartered Accountant Municipality Ajax • Date (yyyy/mm/dd) 2018/02/15 Contact Information Last Name or Single Name Sinclair Given Name(s) Neil Licence Number 1-16306 Address Suite/Unit No. 4 Street No. . 144 Street Name Old Kingston Road Municipality Ajax Province ON Postal Code L1T 2Z9 Telephone No. (including area code) 905 683-8856 Email Address nsinclair@hsmca.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 0 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 (2018/04) Page 9 of 9 SCHEDULE 1 A CONTRIBUTIONS EXCEEDING $100 -Per Contributor/Individuals Other than Candidate Name Address Date Received Amount Receipt # Returned to Contributor or Paid to Clerk Kevin Brown 10 Flanders Road Toronto M6L 3K6 21/06/2018 $1200 1 David Gray 244 Main Street Markham L3R 2H2 21/06/2018 $1200 2 Miguel Singer 42 Alexandra Wood Toronto M5N 2S11 04/07/2018 $1200 3 XIA WU 1919 Fairport Road Pickering ON 30/07/18 $1200 4 Lawson Gasa vzy 1697 Highway 2 Courtice L1E 2R5 09/07/2018 $250 5 Mani Shankaran 909 Beachpoint Promenade Pickering L 1 W 2A4 12/07/2018 $500 6 Amanda Lazaridis 86 Hillside Drive Toronto M4K 2M6 12/07/2018 $1200 7 Niraj Mittal 6881 Early Settler Row Mississauga L5W 106 19/07/2018 $1200 8 Total: $7950.00 Pgl +Craig Marshall 714 Simpson Ave Pickering L1W1M3 09/08/2018 $1200 9 Yitzchok Gunsburg 5400 Yonge Street Suite 301 Toronto M2N5R5 30/08/2018 $500 10 Silvio De Gasperis 43 Cowan Drive Woodbridge L4L7H4 30/08/2018 $500 11 Jack Esenber 88 Hillmount Ave M6B1X6 30/08/2018 $500 12 Amnon Baruch 12 Gordon Road M2P1E1 30/08/2018 $500 13 Dennis Kohn 5400 Yonge St Suite 301 Toronto M2N5R5 30/08/2018 $500 14 Alana De Gasperis 152 Headwind Blvd Vaughn L4H4C7 30/08/2018 $500 15 Dan Baruch 64 Aldershot Cres North York M2P1L7 30/08/2018 $500 16 Carlo De Gasperis 127 Pine Valley Cres Woodbridge L4L2W3 30/08/2018 $500 17 Kenneth B Rovinelli 1163 Old Post Drive Oakville L6M1A5 30/08/2018 $500 18 Jeremy Baruch 69 McGillivray Ave Toronto M5M2Y3 30/08/2018 $500 19 Total $6200 Pg2 Lorne Udskin 46 Purdon Drive North York M3H4Y1 30/08/2018 $500 20 Michael De Gasperis 65 PineValley Cres Woodbridge L4L2W3 30/08/2018 $500 21 Stavros Apostolopoulos 488 Worthington Ave Richmond Hill L4E4R6 30/08/2018 $1200 22 Kathy Apostolopoulos 10 Wallingford Crt Markham L6C2T3 30/08/2018 $1200 23 Jim Apostolopoulos 10 Wallingford Crt Markham L6C2T3 30/08/2018 $1200 24 Emma Batori Apostolopoloulis c/o 186 Bartley Dr Toronto M4A1E1 30/08/20'8 $1200 25 Henry Khodabocus 642 Sheppard Ave Pickering ON 27/08/2018 $400 26 Nick Dilorenzo 18-88 Millwork Dr Toronto M9L1Y3 30/08/2018 $1200 27 Chadley Crisostomo 530 Cliffiview Rd Pickering L1W0B2 29/08/2018 $200 28 Mario J. Giampietri 566 Deloraine Toronto M5M2B8 20/10/2018 $750 29 Total $8350 Pg3 Fernando Delutis 10 Taddington Cres Brampton L6W4H1 26/10/2018 $1200 30 Barry Pettit 291 Wedgewood Drive North York M2M2H8 20/10/2018 $500 31 Anthony Biglieri 28 Bellefair Ave Toronto M4L3T8 30/10/2018 $700 32 Blair McArthur C/O Miller Group PO Box 4080 Markham ON L3R9R8 14/12/2018 $1200 33 Georgio Lucchese 3 Francine Crt Woodbridge L4L1P5 24/12/2018 $750 34 Total $4350 Pg 4 Total Donations Box C Receipts Issued 34 $26850 HURREN SINCLAIR MACINTYRE LLP CHARTERED PROFESSIONAL ACCOUNTANTS 4-144 Old Kingston Road Ajax, Ontario 1,1T 2Z9 INDEPENDENT AUDITORS' REPORT To The Campaign of Maurice Brenner: Tel: 905 683 8856 Fax: 905 683 3428 www.lismca.coni Opinion We have audited the accompanying campaign period financial statements of the candidacy of Maurice Brenner, which comprise the statement of Campaign Income and Expenses for the campaign period from May 1, 2018 to December 31, 2018 and the calculation of Surplus or Deficit as at December 31, 2018. 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 31, 2018 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 1, 2018 to December 31, 2018 and assets and liabilities as at December 31, 2018. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit 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 audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit 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 provisions 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. HURREN .d SINCLAIR MACINTYRE LLP CHARTERED PROFESSIONAL ACCOUNTANTS 4-144 Old Kingston Road Ajax, Ontario L1 T 2Z9 INDEPENDENT AUDITOR'S REPORT (Continued) Tel: 905 683 8856 Fax: 905 683 3428 www.hsmca.com 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. The Chief Financial Officer is responsible for overseeing the Campaigns financial reporting 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 an auditor's report that includes our qualified opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic 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 detecting 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. 74, Chartered Professional Accountants Licensed Public Accountants Ajax, Ontario February 15, 2019 4440 Hurren Sinclair Maclntyre CPA's LLP 4 —144 Old Kingston Rd., Ajax, ON LIT 2Z9 T: 905-683-8856 F: 905-683-3428 W:www.hsmca.com