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HomeMy WebLinkAboutAgenda - May 18, 2011 Election Compliance Audit Committee City 00 2010 Election Compliance Audit Committee Meeting ICKERING . Agenda Wednesday, May 18, 2011 Main Committee Room - 6:00 pm 1) Appointment of a Committee Chair II) Disclosure of Interest 111) Delegations 1. David Steele 2. Ian Cumming 3. Jolanta Duszak 4. Doug Dickerson IV) Correspondence 1. Compliance Audit Application - David Steele 2. Compliance Audit Application - Ian Cumming 3. Compliance Audit Application - Jolanta Duszak 4. Financial Statement Form 4 - Doug Dickerson 5. Correspondence from E. Marshall Green (Legal Opinion to Doug Dickerson) V) Compliance Audit Applications 1. David Steele - Applicant Filed application regarding Ward Two Candidate Doug Dickerson's Financial Statement 2. Ian Cumming -Applicant Filed application regarding Ward Two Candidate Doug Dickerson's Financial Statement 3. Jolanta Duszak - Applicant Filed application regarding Ward Two Candidate Doug Dickerson's Financial Statement VI) Adjournment Accessible * For information related to accessibility requirements please contact P I C K N G Linda Roberts Iroberts@cityofpickering.com Phone: 905.420.4660 extension 2928 TTY: 905.420.1739 sm"ECEIVED ~ p CITY OP PIC€tERING Application for Compliance Audit Municipal Elections Act, 1996, 81(2) APR 2 8 2011 PICKERING S,+ 1811 BICENTENNIAL 2011 CLERKS OFFICE To be filed with the City Clerk, City of Pickering, One the Esplanade, Pickering, ON L1V 6K7. Applicant Information Last Name of Applicant First Name Middle Initial Steele David J Address City Province 966, Timmins Garden Pickering ontario Postal Code Telephone E-Mail L1W 21_2 4166883815 Cell D.J.STEELE@SYMPATICO.CA Candidate Information Last Name of Candidate First Name Middle Initial Dickerson Doug Name of office for which the candidate sought election Filing Date of Candidate's Financial Statement Ward two local Day Month Year 24 03 2011 Reasons for Compliance Audit In the area below provide the reason(s) that you believe the candidate named above has contravened the Municipal Elections Act, 1996 relating to campaign finances. (Attach additional sheets if necessary). See letter addressed to the Citv of Pickerina Clerk. I have read the City of Pickering web-site in which information obtained from the City of Pickering web-site has given me reasonable grounds to believe that Mr Doug Dickerson, Local Councillor ward two has contravened a of provision of the Municipal Elections Act and I request that a compliance audit be carried out. My concerns are based on the following: (1) Declares non-exempted expenses in excess of the allowable amount established by the City of Pickering Clerk. (2) The candidate has failed to declare any inventory of signs from 2 previous elections, which were used during the 2010 Election. (3) The amount of dollars declared for a voting day appreciation party appears excessive and requires further clarification (4) For this candidate to have raised 39,111.00 in addition to the surplus of 10,593.05 returned from the 2006 Election for an election that was limited to 19,154.20 and report a deficit of (1,014.00) does not appear reasonable and requires further clarification. Page 1 of 3 I CITY Oil,- PICKFRING AP,IR ? 8 2011 Application for Compliance Audit Municipal Elections Act, 1996, 81(2) PICKERING CLEWS OFTICE 1811 BICENTENNIAL 2011 I Continued from Page 1 Distribution and Cost Recovery This application will be shared with the City Clerk, Compliance Audit Committee, the auditor chosen to investigate this application (if applicable) and Council. If this application is forwarded to an auditor and the auditor's report concludes that there was no apparent contravention of the Municipal Elections Act and the Compliance Audit Committee finds there are no reasonable grounds for this application, Council is entitled to recover the auditor's costs from you. Total Pages Submitted (Including attachments) Q Page 2 of 3 Application for Compliance Audit Municipal Elections Act, 1996, 81(2) PICKERING 1811 BICENTENNIAL 2011 Applicant Confirmation I confirm that the information provided in this application is complete and accurate to the best of my knowledge, that I have read the Distribution and Cost Recovery information above and that I am entitled under the Municipal Elections. Act to vote in an election for members of Pickering City Council. Applicant's Signature Date Month Year 2~~r 5 2011 City Use Received by: (Signature) Date / Day Month Year Personal information contained on this form is collected pursuant to the Municipal Freedom of Information and. Protection of Privacy Act and will be used for the purpose of responding to your application for a compliance audit. Questions about this collection should be directed to the City of Pickering's City Clerk. CITY OP ~ ~ C APR 2 8 2011 CLERK'S OFFICE Page 3 of 3 DAVID STEELE 966, TIMMINS GARDEN PICKERING, ON L1 W-21_2 905-837-0117 416-688-3815 dj.steele@sympatico.ca CITY RECEIVED CKEFgING April 15th, 2011 APR '2 8 2011 Office of the Clerk CLERK'S OFFICE City of Pickering dshields@cityofpickering.com Re: Request for Audit -Doug Dickerson, Ward 2 Local Councillor I have read the City of Pickering web-site in which information obtained from the City of Pickering web-site has given me reasonable grounds to believe that Mr Doug Dickerson, Local Councillor ward two has contravened a of provision of the Municipal Elections Act and I request that a compliance audit be carried out. My concerns are based on the following: (1) Declares non-exempted expenses in excess of the allowable amount established by the City of Pickering Clerk. (2) The candidate has failed to declare any inventory of signs from 2 previous elections, which were used during the 2010 Election. (3) The amount of dollars declared for a voting day appreciation party appears excessive and requires further clarification (4) For this candidate to have raised 39,111.00 in addition to the surplus of 10,593.05 returned from the 2006 Election for an election that was limited to 19,154.20 and report a deficit of (1,014.00) does not appear reasonable and requires further clarification. Yours ru David Steele Cv RE.EJ CITY O, 'CKERI N Application for Compliance Audit M ' Y 4 2011 Municipal Elections Act, 1996, 81(2) PICKERING 1811 BICENTENNIAL 2011 E i 1 OFFICE To be filed with the City Clerk, City of Pickering, One the Esplanade, Pickering, ON L1V 6K7. Applicant Information Last Name of Applicant First Name Middle Initial Cumming Ian P Address City Province 1899'Fairport Road Pickering Ontario Postal Code Telephone E-Mail L1V•1T5 647.226.9000 Cell ian@intelegacy.com Candidate Information Last Name of Candidate First Name Middle Initial Dickerson Doug Name of office for which the candidate sought election Filing Date of Candidate's Financial Statement Ward two local Day Month Year 24 03 2011 Reasons for Compliance Audit In the area below provide the reason(s) that you believe the candidate named above has contravened the Municipal Elections Act, 1996 relating to campaign finances. (Attach additional sheets if necessary). 1. On the front page of the audited Financial Statement submitted by the candidate, he states in item 4 that "My total campaign expenses that were subject to the spending limit were (from Box C) $33,331.00." That is by the candidates own admission, $14,176.80, over the spending limit, as advised by the Clerk. The Act appears to be somewhat open to interpretation on expenses incurred after the election day, but in all examples cited in both the Act and the Guide, it allows for expense adjustments to ease any small financial burdens on the candidate such as expenses for additional accounting etc. It does not by any example given, accommodate additional and unanticipated expenses amounting to 74% over the voting ward limit. The financial statements of one hundred and nine (109) candidates running for election as either Mayor, Regional Council, or City Council in Durham Region (Ajax, Whitby, Oshawa, Pickering) were examined and none of the other candidates exceeded their spending limit. In the majority of cases, candidates were substantially below the spending limit supplied by the Clerk. Additionally, no other candidate's "Total of all campaign expenses" (box 6) exceeded the Clerk's limit, let alone exceeded it by over one and a half times. i i Page 1 of 3 Application for Compliance Audit Municipal Elections Act, 1996, 81(2) PICKERING 1811 BICENTENNIAL 2011 Continued from Page 1 2. There does not appear to be any declaration of inventory of signs carried over from previous elections. There appeared to be more signs displayed by this candidate than by any two other candidates combined, running in the City of Pickering Municipal Elections. The candidate's declared sign expense was $2,973.00. a. The 2010 Guidelines state. Campaign expenses include the value of any goods held in inventory by a candidate from a previous campaign and used during a campaign period. For candidates who ran in a previous campaign, all goods from the previous campaign that are brought into the current campaign must be included in the opening inventory even if the material was not included in the closing inventory of the previous campaign. In valuing these campaign materials, replacement value should be used. In all instances, proper documentation should be prepared to substantiate any opening inventory value. The inventory of reusable campaign materials remaining on hand at the end of a campaign becomes the property of the candidate and must be valued and reported as closing inventory on the financial disclosure. However, a candidate should not include in the closing inventory on the financial disclosure form any materials which cannot be reused, e.g., materials which contain dates specific to the current election. The value of any remaining inventory is not to be deducted from the campaign expenses. 3. The funds declared ($16,094.00) as a "voting day party / appreciation notices" expense seems out of kilter for a City Ward and almost three times that spent by the elected Mayor of the City of Pickering. The Act does state that these expenses are not counted as part of the maximum expense figure advised by the Clerk. It would therefore seem reasonable that this allowable deduction be part of the audit by the Audit Committee. 4. Nowhere in the act does it allow for, or give an example of, a situation where a candidate could spend $50,718.00 (item C4) on an allotted expense budget of $19,145.20 (item B1) which represents a 165% overage. It appears that all of the candidates whose financial statements were reviewed, and who were earnestly seeking office in 2010, complied to the restriction of the act in both its the intent, and direction, and found no linguistic ambiguity that would allow for this kind of excess. Page 2 of 3 _O Application for Compliance Audit / Municipal Elections Act, 1996, 81(2) PICKERING 1811 BICENTENNIAL 2011 Continued from Page 2 Distribution and Cost Recovery This application will be shared with the City Clerk, Compliance Audit Committee, the auditor chosen to investigate this application (if applicable) and Council. If this application is forwarded to an auditor and the auditor's report concludes that there was no apparent contravention of the Municipal Elections Act and the Compliance Audit Committee finds there are no reasonable grounds for this application, Council is entitled to recover the auditor's costs from you. Total Pages Submitted (Including attachments) 3 Applicant Confirmation I confirm that the information provided in this application is complete and accurate to the best of my knowledge, that I have read the Distribution and Cost Recovery information above and that I am entitled under the Municipal Elections Act to vote in an election for members of Pickering City Council. Applicant's Sign ture Date Day Month Year 04 05 2011 City Use Received by: (Signature) Date Day Month Year 04 05 2011 Personal information contained on this form is collected pursuant to the Municipal Freedom of Information and Protection of Privacy Act and will be used for the purpose of responding to your application for a compliance audit. Questions about this collection should be directed to the City of Pickering's City Clerk. I Page 3 of 3 i _ Application for Compliance Audit 0-0--", Municipal Elections Act, 1996, 81(2) PICKERING i BICENTENNIAL 2n:: To be filed with the City Clerk, City of Pickering, One the Esplanade, Pickering, ON L1V 6K7. Applicant Information Last Name of Applicant First Name Middle Initial Duszak Jolanta Address City Province 1143 Gloucester Sq Pickering Ontario Postal Code Telephone E-Mail L1 V 3R1 647-295-5188 mobile jola@fameframe.com Candidate Information Last Name of Candidate First Name Middle Initial Dickerson Doug Name of office for which the candidate sought election Filing Date of Candidate's Financial Statement Ward 2 Day Month Year 24 03 2011 Reasons for Compliance Audit In the area below provide the reason(s) that you believe the candidate named above has contravened the Municipal Elections Act, 1996 relating to campaign finances. (Attach additional sheets if necessary). According to the 2010 municipal election financial statements on the City's website, Ward 2 City Councillor Doug Dickerson's total campaign expenses were $50,718. Candidate's expense limit calculated by the clerk was $19,154.20. While $17,387 of those expenses were not subject to the limit (such as his victory party), $33,331 was. This means that Councillor Dickerson went over by $14,177, which is 74% over the limit. i . Application for Compliance Audit Municipal Elections Act, 1996, 89(2) PICKERING T8TT BICENTENNIAL 2011 Continued from Page 1 Distribution and Cost Recovery This application will be shared with the City Clerk, Compliance Audit Committee, the auditor chosen to investigate this application (if applicable) and Council. If this application is forwarded to an auditor and the auditor's report concludes that there was no apparent contravention of the Municipal Elections Act and the Compliance Audit Committee finds there are no reasonable grounds for this application, Council is entitled to recover the auditor's costs from you. Total Pages Submitted (Including attachments) Applicant Confirmation I confirm that the information provided in this application is complete and accurate to the best of my knowledge, that I have read the Distribution and Cost Recovery information above.and -that I am entitled under the Municipal Elections Act to vote in an election for members of Pickering City Council. Applicant's Signature Date Day Month Year % ~0// City Use Received by: (Signature) ' Date Day Month Year Ean formation contained on this form is collected pursuant to the Municipal Freedom of Information and Protection of Privacy be used for the purpose of responding to your application for a compliance audit. Questions about this collection should to the City of Pickering's City Clerk. kenauddand CHARTERED ACCOUNTANTS AUDITOR'S REPORT TO: Doug Dickerson Municipal Elections Act, 1996 (Section 78) We have audited the Statements of Campaign Period Income and Expenses, Disposition of Surplus and Assets and Liabilities of Doug Dickerson, candidate, for the campaign period of May 4, 2010 to December 31, 2010 for the election held on October 25, 2010. These financial statements are the responsibility of Doug Dickerson, candidate. Our responsibility is to express an opinion on these financial statements based upon our audit. Except as explained in the following paragraph, we conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by the candidate, as well as evaluating the overall presentation of the financial statement. Due to the inherent nature of the transactions inherent in an election campaign, it is impractical through auditing procedures to.determine that the accounting records include all donations of goods and services, and receipts and disbursements. Accordingly, our verification of these amounts was limited to ensuring the the financial statements reflect the amounts recorded in the candidate's accounting records in accordance with the accounting procedures established by the Municipal Elections Act, 1976 and we were unable to determine whether any adjustments might be necessary to income and expenses, assets and liabilities, and surplus (deficit). In our opinion, except for the effect of any adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves as to the completeness of the records as described in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the candidate's election campaign as at December 31, 2010 and the income and expenses for the campaign period from May 4, 2010 to December 31, 2010 and the determination of surplus (deficit) and the disposition of surplus in accordance with the accounting treatment prescribed by the Municipal Elections Act, 1996. The Municipal Elections Act, 1996, does not require us to report, nor was it practical for us to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. RENAUD RUTLAND CHARTERED ACCOUNTANTS, LICENSED PUBLIC ACCOUNTANTS Pickering Ontario March 16, 2011 Marc A. Renaud Edward Rutland 307 lli=h Street. Whitby. Ontario L I N 51-17 1024 RuULe Valley Drive. Pickerim_. Ontario LIV 4N7 Tel: 905-666-2720 Fax: 905-066-1042 Tel: 905-509-3023 Fax: 905-509-0895 m:ur@renaudrutlnnd.a,m ed@renaudrudand.com r r Ministry of Municipal Affairs Financial Statement -Auditor's Report and Housing Ontario Form 4 Municipal Elections Act, 9996 (Section 78) Instructions All candidates must complete Boxes A, B, C, D, E and F and Schedule 1. All candidates must complete Schedules 2, 3 and 4 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) 2010 05 04 to 2010 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 45th day after voting day in a by-election) Box A: Name of Candidate and Office Name of Candidate Last Name First Name Middle Initial Doug Dickerson Mailing Address Suite/Unit No. Street No. Street Name 1203 Fieldstone Circle City/Town Province Postal Code Pickering On L A 1B3 Telephone No. (incl. area code) Fax No. Email Address Business Home 905-839-3684 905-839-3684 dougdickerson.ca Ward Name Name of office for which the candidate sought election or No. (if any) city councillor ward 2 Name of Municipality Box B: summary of Campaign Income and Expenses 1. My spending limit (as issued by clerk) was - - - - - - - - - - - - - - - - - - - - 19,154.20 2. Surplus (or deficit) from previous election - - - - - - - - - - - - - - - - - - - - $ 10,593.05 3. Total contributions received (from Schedule 1) - - - - - - - - - - - - - - - - - - - f $ 39,111.00 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - I $ - 33,331.00 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - - $ 17,387.00 6. Total of all campaign expenses (from Box C) - - - - - - - - - - - - - - - - - - - $ 50,718.00 7. Election campaign surplus/deficit from current election (from Box E) - - - - - - - - - - $ (1,014.00) 8. Contributions refunded to candidate or spouse (from Box E) - - - - - - - - - - - - - $ 9. Amount paid to clerk (from Box E) - - - - - - - - - - - - - - - - - - - - - 0.00 9503P (2010101) © Queen's Printer for Ontario, 2010 Disponible en fran~ais Page 1 of 8 Box C: Statement of Campaign Period Income and Expenses From To For Candidate YYYY . MM DD YYYY MM DD 2010 05 04 2010 12 31 Doug Dickerson INCOME Candidate's surplus from immediately preceding election released by the clerk + $ 10,593.00 Contributions from candidate - - - - - - - - - - - - - - - - - - + $ Contributions from spouse of candidate - - - - - - - - - - - - - - + $ All other contributions - - - - - - - - - - - - - - - - - - - - + $ 39,111.00 Revenue from fund-raising functions not deemed a contribution (from Schedule 2, Part 111) - - - - - - - - - - - - - - - - - - - - + $ Interest income - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1 + $ 2. + $ 3. + $ Total Campaign Period Income - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is 49,704.001 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising - - - " - - - - - - - - - - - - - - - - - - - - + $ 5,622.00 Bank charges - - - - - - - - - - - - - - - - - - - - - - - + $ 1.43.00 Brochures - - - - - - - - - - - - - - - - - - - - - - - + $ 1,983.00 Interest on loan - - - - - - - - - - - - - - - - - - - - - + $ Inventory contributed to candidate's campaign (Schedule 3) - - - - - - + $ Meetings hosted - - - - - - - - - - - - - - - - - - - - - - + $ 2,037.00 Nomination filing fee - - - - - - - - - - - - - - - - - - - - - + $ Office expenses - - - - - - - - - - - - - - - - - - - - - - + $ Phone and/or Internet - - - - - - - - - - - - - - - - - - - + $ 1;523.00 Salaries and benefits/honoraria/professional fees - - - - - - - - - + $ 19,050.00 Signs - - - - - - - - - - - - - - - - - - - - - - - - + $ 2,973.00 Other (provide full details) 1. + $ 2. + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - - _ $ 33,331.00 C2 Expenses Not Subject to Spending Limit Accounting and audit - - - - - - - - - - - - - - - - - - - - + $ 1,100.00 Costs of fund-raising function (from Schedule 2, Part IV) - - - - - - - - + $ Expenses related to compliance audit - - - - - - - - - - - - - - + $ Expenses related to controverted elections - - - - - - - - - - - - + $ Expenses related to recounts - - - - - - - - - - - - - - - - - + $ Voting day party / appreciation notices - - - - - - - - - - - - - - + $ 16,094.00 Expenses related to candidate's disability (provide details) 1., + $ 2. + $ 3, + $ Other (provide full details) 1. Postage for thank you letters + $ 193.00 2. + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - - _ $ 17,387.00 C3 Total Campaign Period Expenses (C2) + (0) - - - - - - - - - - - - - - - - - - - - - _ $ 50,718.00 C4 Excess (Deficiency) of Income over Expenses (C1) - (C4) - - - - - - - - - - - - - - - - _ $ 1,014.00 9503P (2010/01) Page 2 of 8 Bax D: Statement of Assets and Liabilities as at , 20 Assets Cash - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ 877.00 Accounts receivable - - - - - - - - - - - - - - - - - - - - + $ Value of inventory retained (from Schedule 4) - - - - - - - - - - - - + Other (provide full details) 1. + $ 2. + $ 3 + $ Total Assets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is 877.00 Liabilities and Excess (Deficiency) of Income over Expenses Accounts payable - - - - - - - - - - - - - - - - - - - - - - - + $ 1,891.00 Borrowings, overdraft - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. + $ 2. + $ 3. + $ Total Liabilities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ I- 1,891.00 Box E: Statement of Determination of Surplus or Deficit and Disposition of Surplus Part I - Determination of Surplus or Deficit Amount of excess (deficiency) of income over expenses (from Box C) - - - - - - - - - - - - - + $ (1,014.00) E1 Deduct: Any deficit carried forward by the candidate from immediately preceding election if the offices are with respect to the same jurisdiction - - - - - - - - - - - - - - - - - $ E2 Surplus (or deficit) for the campaign period (E1) - (E2) - - - - - - - - - - - - - - - - - - _ $ (1,014.00) Deduct: Any refund of contributions to the candidate or spouse (only if there is a surplus) - - - - - - - $ Total Determination - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1,014.00) E3 Part II - Disposition of Surplus If line E3 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. Surplus paid to the municipal clerk of the municipality of Box F: Declaration I, Doug Dickerson 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 0- i'} L~ pT p ; C'~~ -f f) q1 on (yyyy/mm/dd) aC) I1 0 Z-) I a L{ Signature of Clerk or Commissioner Signature of Candidate ao L ( / G 3 l &9 Date Filed in the Clerk's Office (yyyy/mm/dd) "SA DIANE HARKER, ~wnl- ner,eta,ftionalMunicipality 'uIzA arn, for The corporation of the r of Pickering. January 28, 2912 9503P (2010/01) Page 3 of 8 I Schedule 1 Contributions Part I - Contribution Contribution from candidate - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Contribution from spouse - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Total from each single contributor totalling more than $100 • include all ticket revenue where ticket price exceeds $100 • include all goods and services where value exceeds $100' • do not include contributions from candidate or spouse - - - - - - - - - - - - - - - + $ 39;11.1.00 Total from each single contributor totalling $100 or less include all ticket revenue where ticket price is $100 or less • include all goods and services where value is $100 or less' • do not include contributions from candidate or spouse - - - - - - - - - - - - - - + $ 'Note: Goods and services must also be reported as expenses in Box C Less: Contribution returned or payable to the contributor - - - - - - - - - - - - - - - - - - $ Contribution paid or payable to the clerk - - - - - - - - - - - - - - - - - - - - - - $ 1A Total Amount of Contribution - - - - - - - - - - - - - - - - - - - - - - - - - = $ 39,111.00 Total contribution from anonymous sources - - - - - - - - - - - - - - - - - - - - - - $ 1 B Amount of contributions paid or payable to the clerk (1 A) + (1 B) - - - - - - - - - - - - - - - = $ 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 Address Amount $ $ ® Additional information is listed on separate supplementary attachment Total $ 13,000.00 9503P (2010/01) Page 4 of 8 Table 2: Monetary contributions from unions or corporations Name (Legal and Carrying on Address President or Cheque Signatory Amount Business As) ` Business Manager $ I $ ® Additional information is listed on separate supplementary attachment Total $ 26,111.00 Table 3: Contributions in goods or services (Note: must also be reported as expenses in Box C) Name Address Goods or Services Amount $ ❑ Additional information is listed on separate supplementary attachment. Total $ Total Part II Contributions $ 9503P (2010/01) Page 5 of 8 Schedule 2 - Fund-Raising Function . ❑ Additional schedule for each event or activity held is/are listed on separate supplementary attachment(s) Date Description of event or activity YYYY MM DD I Admission charge (per person)* (may not exceed individual contribution limit) - - - - - - - - - - $ 2A *If admission charge per person is not consistent, attach complete breakdown of all ticket sales. 26 Number of tickets sold - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Part I - Ticket Revenue Lines: (2A) x (26) (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - - - - - Part If - Other Revenue Deemed A Contribution Provide full details (e.g., revenue from goods sold in excess of fair market value) 1. - - + $ 2. - + $ 3. - - + $ 4 - - + $ 5. - - - + $ 6 - - + $ 7. - + $ 8. - - + $ Total Part II Revenue (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - - - $ Part III - Other Revenue Not Deemed A Contribution Provide full details (e.g., contributions of $10 or less; revenue from refreshment sold at cost) 1. - + $ 2. - - - + $ 3. - - + $ 4 - - + $ 5. - - - + $ 6. - + $ 7. - - + $ 8. - + $ Total Part III Revenue (include in Box C) - - - - - - - - - - - - - - - - - - - - - - - - - $ Part IV - Expenses Related to Fund-Raising Function Venue - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Event advertising - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Food and drink - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Entertainment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. - - - + $ 2. - - - + $ 3. - - - + $ 4. - + $ 5. - - - + $ 6. - - - + $ 7. - - + $ 8. - - - + $ Total Part IV Expenses (include in Box C) - - - - - - - - - - - - - - - - - - - - - - - - $ 9503P (2010101) Page 6 of 8 Schedule 3 - Inventory of Campaign..Goods and Materials (from Previous Campaign) Used in Candidate's Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (yyyy/mm/d'd) Total Value of Inventory from Previous Campaign Used in Candidate's Campaign $ Schedule 4 - Inventory of Campaign' Goods and Materials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (yyyy/m m/d d ) $ $ Total Value of Inventory of Campaign Goods and Materials $ 9503P (2010/01) 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. 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 Professional Designation of Auditor Chartered Accountant Municipality Date (yyyy/mm/dd) Pickering 2011/03/16 Contact Person Licence No. Last Name First Name Rutland Edward 11.6 Address Suite/Unit No. Street No. Street Name 1024 Rouge Valley Drive City/Town Province TPostal Code Pickering ON L1 V 4N7 Telephone No. (ind. area code) Fax No. Email Address 905-666-2720 ext. 905-666-1042 ed@renaudrutland.com I I 9503P (2010/01) Page 8 of 8 i - I - I INDIVIDUAL CONTRIBUTIONS Steve DeGuise $750.00 139 Indian Lake Rd. RR 1 Elgin, KOG 1EO Jules Kronis $100.00 45 Timberlane Dr. Downsview, M31-1 1.13 E. Jerzykiewicz $750.00 #612 - 1305 Wilson Ave Downsview, M3M 1.12 M. Trzcinski $750.00 86 Mountainberry Rd. Brampton, 1-61 121-7 K. Trzcinski $750.00 86 Mountainberry Rd. Brampton, 1-61 121-7 L. Trzcinska $750.00 86 Mountainberry Rd. Brampton, 1-61 121-7 J. Winberg $250.00 26 Breen Cres Willowdale, M2P 1Z7 I T. Jewitt $100.00 1212 Cedarcroft Cres Pickering, L1X 1S1 W.P. Wilder $200.00 Box 105 - Ste 4802 40 King St. W Toronto, M51-1 3Y2 V. Gupta $750.00 562 Renforth Dr Etobicoke, M9C 2N2 N. Latinovich $750.00 151 Spinnaker Way Concord, L4K 4C3 N. Balduzzi $750.00 58 Glenhuron Dr Barrie, L4M 6T4 B. Browning $750.00 #15 - 2230 Walkers Line Burlington, L7M 3Y8 D. Goyo $750.00 86 Glacier Crt Maple, L6A 2V6 A. Sirohi $500.00 757 Sheppard Ave Pickering, L1V 1G4 J. Overzet $500.00 655 Audley Rd S Ajax, UZ OC6 I V.S. Aggarwal $250.00 #2408 - 30 Malta Ave Brampton, L6Y 4S5 B. Penny $300.00 1062 Dunbarton Rd Pickering, L1V 1G8 A. Debruin $300.00 RR 1 Sunderland, LOC 1H0 F. Reisman $750.00 #118 - 4800 Sheppard Ave E Toronto, M1S 41\15 H. Kosciow $750.00 3214 Rolling Stone Crt Mississauga, L5B 4G4 M. Bogusz $750.00 #208 - 228 Galloway Rd Scarborough, M1E 5G6 G. Goyo $750.00 70 Kokanee Crt Maple, L6A 2V6 TOTAL $13,000.00 CORPORATION & TRADE UNION CONTRIBUTIONS Rose Investments $750.00 156 Duncan Mill-Rd Suite 12 Toronto, M36 3N2 Davlind Management Inc. $750.00 #801 - 150 Ferrand Dr. Toronto, M3C 3E5 Picore Holdings Limited $750.00 80 Queen St. Kingston, K7K 6W7 . Binns Inc. $400.00 333 Kingston Rd. Pickering, L1V 1A1 Viva Pickering Limited Partnership $750.00 #206 - 3845 Bathurst St. Toronto, M3H 3N2 Spar-Marathon Roofing Supplies Ltd. $750.00 3689 Weston Rd. Weston, M9L 1W4 IBEW Local 894 $400.00 #3 - 380 Lake Rd Bowmanville, UC 4138 2143087 Ontario Limited $700.00 #207 - 2985 Drew Rd. Mississauga, L4T0A1 Royal Auto Body $500.00 971 Alliance Rd Pickering, L1W 3M8 Doumouras Properties Ltd. $400.00 PO Box 72040 1562 Danforth Ave Toronto, M4J 1N4 Intellimetre Canada Inc $100.00 1125 Squires Beach Rd Pickering, L1W 3T9 Concordian Mgmt - BMC Bayly $750.00 #102 - 7077 Keele St Concord, L4K OB6 Redfords Insurance Brokers Ltd $750.00 1903 Valley Farm Rd Pickering, L1V 1X6 Bitondo's Market Limited $750.00 RR 1 Locust Hill, LOH 110 1061475 Ontario Limited $750.00 #9 - 1295 Wharf St. Pickering, L1W 1A2 Durham Region Labour Council $111.11 115 Albert St Oshawa, UH 4113 Louisville Homes $750.00 11 Colonel Danforth Trail Toronto, M1C 1P8 Fourteen Estates Limited $200.00 96 Cawker's Cove Rd Port Perry, 1-91- 1R6 Certworth Services Inc $750.00 757 Sheppard Ave Pickering, L1V 1G4 Edukids Child Care Centre Ltd $250.00 459 Broadgreen St Pickering, L1W 3H6 Mirage Steel Limited $750.00 23 Automatic Rd Brampton, L6S 4K6 Mattamy Development Corporation $400.00 2360 Bristol Circle Oakville, L6H 6M5 Pickering Square Inc $100.00 #300 - 1550 Kingston Rd Pickering, L1V 1C3 Beam Hill Developments Ltd. $750.00 #1- 1850 Ironstone Manor Pickering, L1W 3W9 Runnymede Development Corporation Ltd $750.00 1051 Tapscott Rd Toronto, MIX 1A1 Chieftan Development Corporation $750.00 #111- 23 Lesmill Rd Toronto, M36 3P6 Pipe Fitters - Local 46 $500.00 936 Warden Ave Toronto, M1L 4C9 Grant Morris Associates Ltd $650.00 397 Sheppard Ave Pickering, L1V 1E6 Logic Const. Consultation & Management $750.00 11 Colonel Danforth Trail Toronto, M1C 1138 Sabourin Kimble & Associates Limited $250.00 110 Old Kingston Rd Ajax, LIT 2Z9 Monarch Kitchen & Bath Centre Limited $250.00 #6 - 1020 Brock Rd S Pickering, L1W 3H2 The Sernas Group $250.00 #41- Scotia Crt Whitby, L1N 8Y7 1008833 Ontario Inc $500.00 #252 -1050 Brock Rd S Pickering, L1W 3X4 Direct Line Environmental Corp $500.00 1070 Toy Ave Pickering, L1W 3P1 . Sparta Homes Inc $500.00 2091 Liverpool Rd Pickering, L1X 1E3 I Can-Sort Recycling Ltd $500.00 #102 - 1048 Toy Ave Pickering, L1W 3P1 2085026 Ontario Ltd $750.00 1211 Kingston Rd Pickering, L1V 61VI5 Maylar Construction Limited $750.00 9488 McCowan Rd Markham, UP 3.13 Alltemp Products Company Limited $750.00 827 Brock Rd S Pickering, L1W 3.12 Massey's Restaurants Ltd $250.00 774 Liverpool Rd S Pickering, L1W 1118 Bayfield Realty Advisors Inc $250.00 #904 - 2300 Yonge St Toronto, M413 1E4 Invar Building Corporation $500.00 #301- 220 Duncan Mill Rd Toronto, M36 3.15 Brockington Plaza Inc $500.00 17 Portsmith Rd North York, M2L 2W7 ' I I Linli Management Limited $200.00 #206 - 2900 Steeles Ave E Thornhill, BT 4X1 Metrus Development Inc -2 $500.00 #300 - 30 Floral Parkway Concord, L4K 4R2 Alfin Financial Corp $750.00 44 Upjohn Rd Toronto, M36 2W1 . TACC Construction Ltd $500.00 .270 Chrislea Rd Woodbridge, 1-41- 8A8 Creative Outdoor Advertising $750.00 2402 Stouffville Rd Gormley, LOH 1G0 Pickering Square (1986) Inc $100.00 #300 - 1550 Kingston Rd Pickering, L1V 1C3 Rougemount Square $100.00 #300 - 1550 Kingston Rd Pickering, L1V 1C3 TOTAL 26,111.11 COMPLIANCE AUDIT COMMITTEE HEARING CITY OF PICKERING RE: COUNCILLOR DOUG DICKERSON E. Marshall Green Graham Partners LLP 107 - 190 Cundles Rd. East Barrie, Ont. L4M 4S5 Telephone: 705-737-1811- Fax: 705-737-5390 Email: mreen@grahampartners.ca Solicitors for Doug Dickerson INDEX TAB NO. Legal Opinion to Doug Dickerson from Marshall Green - I March 24, 201 Letter from Doug Dickerson to Debbie Shields- 2 March 24, 2011 Excerpts from Vaughan (City) v. Di Biase [2011] O.J. No. 1364 3 Blank Copy of A Financial Statement - Auditor's Report 4 Form 4 I G t!, f-V *RVI PARTNERS LLP ~tj .;_t....{ f 1A t ! ! at:. r",iy . iti~ ;'rr i7r,u , ,:1 +ia.t 11 .,l :i:.!:• March 24, 2011 VIA EMAIL ONLY Mr. Doug Dickerson City Councillor - Ward 2 City of Pickering Pickering, Ont. Dear Mr. Dickerson: You have come to us for an opinion with respect to the interpretation of certain matters under the Municipal Elections Act, 1996 S.O. 1996, c. 32 (the "Act"). In particular, the Act was amended for this past municipal election and has devised a new system for determining spending limits by candidates for a particular office, including a "formula" for determining monies that cah be spent up to election day. You are concerned y interpretation of the Act and regulations, under which you our whether spent certain monies on items after election day, now puts you offside the strict provisions of the Act. The facts as we understand them are as follows: I . You were a candidate for City Councillor in the City of Pickering in the election held on October 25, 2010. 2. According to the prescribed formula under the Act (section 76(4)), you were entitled to incur expenses for the period from nomination day to the date of the election in the total amount of $19,154.20. 3. During that period, you incurred and paid expenses totalling $18,281.00. 4. You actually received campaign contributions totalling $39,11 1.00, plus were entitled to add your 2006 election surplus to this amount, for a total of $49,704.05. 5. Following the date of the election, you had expenses related to audit and to voting day party and appreciation of $17, 387. In addition, you incurred expenses related to the campaign that were incurred and paid after election day, for such things as telephone, clean up and data collection and entry related to the vote, totalling approximately $15,000. Mr: D. Dickerson 2 March 24, 201 1 6. Your understanding of this latest revision of the Act, was that while you were restricted in terms of specific monies that could be spent for purposes of garnering votes up to election day, that the Act allowed other expenses to be incurred and monies spent after the election, up to December 31" of a type that would not be connected directly to seeking votes. 7. The payments you made under number 5 exhausted the remainder of the money that you raised in total to support your election campaign. 8. All payments were made by December 31 2010. Your auditor has taken a much stricter view of the Act, and of the Form that he is required to fill out under the regulations. Accordingly, you are concerned as to whether some of the monies paid and listed in number 5 above, having occurred after voting day, put you offside the Act, and in particular, section 76(4). In order to address the question, we have carefully reviewed the Act, the Regulations, and the Form 4 under the Regulations. We have attempted to review case law, but the fact that this Act is of recent origin, has made that effort fruitless. The prior Act did not have a similar provision. In answer to your question, we submit the following (we have highlighted certain key terms): I. Section 76 of the Act, which deals with expenses generally, appears to have a severe flaw in definition, which makes application of the provisions on incurring and paying for expenses ambiguous and difficult to apply. 2. To begin with, section 76(2) prohibits incurring election expenses outside the "election campaign period". 3. One goes back to Section 68 for the definition of "election campaign period", which is set out therein as "beginning on nomination day and ending on December 31" Note the difference in end dates between this definition and the requirements in Section 76(4). 4. Our first thoughts, then, are that the Section 76(4) reference to what we will call the "pre-election day formula" sets out a different restriction than the one for election expenses generally i.e. those "incurred" up to December 31. This does seem to make sense in what we would assume would be the intent of the Act, that is, to prevent candidates from overspending to get elected. Once the election is over and a candidate has either won or lost, there does not appear to be any reason to limit spending. S. Section 76(S) does provide an exception to the formula and spending limited by 76(4), by reference to specific items set out in Section 67(2), paragraphs 3 Mr. D. Dickerson 3 March 24, 2011 and 5 to 8.2. These paragraphs set out specific items that appear to be "allowed" to be expended after election day. However, the 76(5) exception section does not clearly indicate whether these items are excluded because they are not to be considered part of the formula, or because they can be incurred ofter voting day: . 6. Form 4 under the Regulations is the form required to be completed by each candidate's auditor following the election. On page 2, it requires .particularization of all the expenses, breaking down the expenses that are "subject to the spending limit" and those "expenses not subject to the spending limit". This would have been helpful. However, in the latter category, the rows that require filling in contain a precise list of all 7 of the "excepted" items in 67(2) and then contains a row that calls for "Other (provide full details)". If it wasn't expected that other expenses could be legally incurred during the "election campaign period" then why provide a column for this? The form itself, at the top of page 2, is titled "Statement of Campaign Period Income and Expenses". It makes no reference to the expenses that might be covered by the "formula" and to monies expended up to voting day. The two questions that are thus left to be answered are: I. Were the additional expenses that were incurred and paid for after election day, incurred for "goods and services by or on behalf of a person wholly or partly for use in his or her election campaign"? For instance, were the persons who were paid actually doing clean up of elections signs, data collection and entry, that you would normally do following voting day? 2. Were these expenses "incurred" (did the obligation to do them arise) inside the "election campaign period" (nomination day to December 31)? If the answers to the above two questions are "yes", then it is my opinion that the candidate in this case is within the requirements set out in the Act. I hope that the above is assistance to you. We fully understand that these points of law are not clear, and as we indicated, appear not to have been dealt with by the Courts. We would be pleased to discuss them further with any of the authorities who will be reviewing your candidate's return. Yours ve ~truI ' ;'~l y ~ i /lf E..Marshall Gr bC / EMG/sor 1 l I Ms. Debbie Shields, City Cleric City of Pickering One The Esplanade Pickering, Ont LIV 6K7 • I Dear Ms. Shields: On this date, March 24th, 2011, I am submitting to you, as required by the Municipal Elections Act, 1996, as amended from time to time (Act),. the audited financial statement and auditor's report with respect to my 2010 municipal election candidacy. In the auditors report,.page 1, he has determined that my total campaign expenses subject to the spending limit to be $33,331.00:• Contained within that amount is a sum amounting to $15,050.00 for wages incurred and commencing following the dosing of the last day of election polls at 8:00 pm, EST, October 25th; 2010. These monies were expended for tasks such as retrieving and disposal of signs; cleaning of offices and steam-deaning broadloom; sorting and filing of a myriad of information;. along with the confirming of information and subsequent data entry into electronic files. Notwithstanding the following, it could be said that If these wages had not been paid, the total campaign expenses would be $18,281.00. On March 12th, while conducting the required audit, my auditor informed me tfiat, in his interpretation of the Act, campaign election expenses can only commence on the day of nomination and cease on December 31st, 2010. ' Thefefbre, in his opinion, I may have exceeded the maximum spending amount, as set out by your office, by approx. $14,177.00. During our discussion, it became evident to each of us that the Act is, indeed, unclear and. seemingly ambiguous: He referred me to Section 68.(1) of the Act which sWtes the "election campaign period" begins on the day of filing a nomination for office'and ends on December 31st, 2010. He then referred me to Section . 76.(4), to consider it and discuss it with a lawyer, for more certainty. The confusion begins with the reading of both Sections with 76.(4) staUng a different time frame. "during the period that begins on the day a candidate is nominated under Section 33 and ends on voting day." One would assume that voting day ends with the close of polls (8:00 pm) on the final day for voting (Oct. 25th, 2010 in this instance). Section 76.(4) of the Act is the time frame I have always believed, and relled upon for certainty, to be the particular period for campaign election expenses which ought.not to exceed beyond the individual candidate's certificate of maximum campaign expenses as certified by the City Clerk. Page 2 of Form 4 contains seven specific expenses which are not subject to the spending limit. It is noted that there is an additional line allowing.fbr "Of-her (provide full details)". This, In my opinion, suggests that the framers of the Act clearly anticipated that there would, or oould, be expenses, while undefined, which can be allowed beyond the seven noted. Certainly, of the primary key considerations in allowing this, three elements would be uppermost. 1) does the expenditure in any fashion affect the election's outcome; 2) were the tasks and promises to pay made, and undertaken, after the final close of voting; & 3) was the amount expensed through the campaign account prior to December 31st and noted in the auditor's report? In my opinion, and with the due diligence I carved out, the answer to 1) above is "no"; and "yes" to 2) & 3). I spent these monies in good faith believing, and still believing, I have conducted myself within the Act. For greater certainty, I followed the advice of my auditor and sought the advice of legal counsel. Following a week of reviewing the Act & researching the issue, including a discussion with another chartered accountant well versed with the Act, my legal counsel provides written opinion that he does not believe I am in violation of the Act. In fact, the points that I set out above, came in large part from his review. Madame Clerk - my dilemma! Is the interpretation given by my auditor and a responsible individual at Municipal Affairs and Housing (MMAH) correct; or is it my interpretation and that of my responsible legal counsel which is correct? This is not a question that I expect you to answer. It would be my assumption that MMAH legislative legal counsel would want to review the Act seeking new language which is clear and leaves no room for ambiguity in any Section, or between any Sections. During the course of any review MMAH may undertake, I would invite them to contact my legal counsel for discussion and understanding. If the two parties are unable to reach a mutual understanding, the issue will likely be placed before the Ontario Superior Court for determination. If that becomes the case, I will take whatever direction that court gives with respect to these funds. Before any court action is taken, however, I would welcome and encourage your contacting my lawyer. His letter of opinion is enclosed with this note. In summation, the- payment of salaries for tasks undertaken. after the dose of voting were made in the full personal belief that I was within the Act To have my auditor suggest that I may have violated a section of the Act came as a complete surprise and shock to me. If I have erred through my misunderstanding of the Act, I can only. assure you that it truly was a bond-fide error in judgement and was not deliberate. With respect to my auditor, I do respect that he has a professional opinion and has exercised his duties in accordance with his interpretation of the Act. I certainly had the option of searching out another chartered accountant whose interpretation mirrored my own, if to circumvent the Act was my intention. Instead, I chose to get the legal opinion that has been received and reviewed by me, and to explain the situation in this note to you. I would also add that if you, or the officials at the Ministry feel it is appropriate, and on a without prejudice basis, I would be willing to lodge the funds that are in. question with your office, pending the outcome of any determination. Respectfully Submitted Doug Dickerson Case Name: Vaughan (City) v. Di Biase Between The Corporation of the City of Vaughan, and Michael Di Biase [2011] O.J. No. 1364 2011 ONCJ 144 Newmarket Court File No. 4911 999 10-90000058-00 Ontario Court of Justice P.J. Wright J. Oral judgment: February 28, 2011. (89 paras.) Counsel: Mr. Tim Wilkin, Prosecutor for the Corporation of the City of Vaughan. Mr. Eric Gillespie and Mr. David M. Humphrey, for the defendant Michael Di Biase. Strict Interpretation of the M.E.A. 27 There is considerable ambiguity in the provisions of the M.E.A. related to "expenses" and to "contributions". 28 Even Mr. Wilkin, as prosecutor endorsed this notion when he remarked: this M.E.A. is not pretty legislation and pointed out as well: "...the ME.A.'s lack of detail creates problems..." I agree with both of Mr. Wilkin's observations. 29 But the M.E.A. is not just complicated and lacking in detail - it does create genuine ambiguity - with multiple interpretations being possible. I I i 35 If there is ambiguity in relation to the provisions of the M.E.A. in this regard that ambiguity must be resolved in favour of Mr. Di Biase so as not to preclude his right as a voter or the right of any voter to have access to the courts and to ensure the validity of the election process and proper counting of votes. 36 To interpret the M. EA.. otherwise would be in conflict with the well established principles of strict interpretation. Morguard Properties v. City of Winnipeg, [1983] 2 S.C.R. 493; Berardinelli v. Ontario Housing Corporation [ 1979] 1 S.C.R. 275. 37 In short, the general rule is this. In construing criminal and quasi =criminal statutes they should, where there is uncertainty or.ambiguity of meaning, be construed in favour of, rather than against, a defendant Regina v. McIntosh [1995] 1 S.C.R. 686. The Purposive Interpretation of M.E.A. 42 The M.E.A. must be interpreted "to give effect to its purpose and to achieve a coherent result, not absurd results", R. v. Bell Express Vu Limited Partnership .[2002] 2 S.C.R. 559. Contributions, Expenses, Election Campaign and Election Campaign Period 57 "Campaign contributions" are defined in sections 66 of the M.E.A. "Campaign expenses" are defined in section 67 of the M.E.A. "Election Campaign Period" is not defined but is referred to in section 68 of the M.E.A. "Election Campaign" should be given its ordinary dictionary definition as the period before the election when candidates are attempting to influence the voters and ending when the poles are closed" (Oxford Concise Dictionary).. r~ OI'ltarlO 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, B, C, D, E and F and Schedule 1. All candidates must complete Schedules 2, 3 and 4 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) to ❑ 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 45`h day after voting day in a by-election) Box A: Name of Candidate and Office. Name of Candidate. Last Name First Name Middle Initial Mailing Address Suite/Unit No. Street No. Street Name City/Town Province Postal Code Telephone No. (incl. area code) Fax No. Email Address . Business Home Name of office for which the candidate sought election Ward Name or No. (if any) Name of Municipality Box B: Summary of Campaign Income and Expenses 1. My spending limit (as issued by clerk) was - - - - - - - - - - - - - - - - - -1 2. Surplus (or deficit) from previous election - - - - - - - - - - - - - - - - - - $ 3. Total contributions received (from Schedule 1) - - - - - - - - - - - - - - - - - - - 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - $ 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - $ 1 6. Total of all campaign expenses (from Box C) - - - - - - - - - - - - - - - - - $ 1 7. Election campaign surplus/deficit from current election (from Box E) - - - - - - - - - $ 8. Contributions refunded to candidate or spouse (from Box E) - - - - - - - - - - - - - 9. Amount paid to clerk (from Box E) - - - - - - - - - - - - - - - - - - - - - - - 9103P (2010/01) @ Queen's Printer for Ontario, 2010 Disponible en franrais Page 1 of 8 I Box C: Statement of Campaign Period Income and Expenses From To For Candidate YYYY MM DD YYYY MM DD INCOME Candidate's surplus from immediately preceding election released by the clerk + $ Contributions from candidate - - - - - - - - - - - - - - - - - - + $ Contributions from spouse of candidate - - - - - - - - - - - , + $ All other contributions - - - - - - - - - - - - - - - - - - - - + $ Revenue from fund-raising functions not deemed a contribution (from Schedule 2, Part III) - - - - - - - - - - - - - - - - - - - - - + $ Interest income - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) . 1. + $ 2. + $ 3. + $ Total Campaign Period Income - - - - - - - - - - - - - - - - - - - - - _ F-I C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising - - - - - - - - - - - - - - - - - - - - - - + $ Bank.charges - - - - - - - - - - - - - - - - - - - - - - + $ Brochures - - - - - - - - - - - - - - - - - - - - - + $ Interest on loan - - - - - - - - - - - - - - - - - - - + $ Inventory contributed to candidate's campaign (Schedule 3) - - - - - + $ Meetings hosted - - - - - - - - - - - - - - - - - - - - - + $ Nomination filing fee - - - - - - - - - - - - - - - - - - + $ . Office expenses - - - - - - - - - - - - - - - - - - - - - - + $ Phone and/or Internet - - - - - - - - - - - - - - - - - - + $ Salaries and benefits/honoraria/professional fees - - - - - - - - - + $ Signs - - - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1 + $ 2. + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - C2 Expenses Not Subject to Spending Limit Accounting and audit - - - - - - - - - - - - - - - - - - - + $ Costs of fund-raising function (from Schedule 2, Part IV) - - - - - - - - + $ Expenses related to compliance audit - - - - - - - - - - + $ Expenses related to controverted elections - - - - - - - - - - - - + $ Expenses related to recounts - - - - - - - - - - - - - - - - - + $ Voting day party / appreciation notices - - - - - - - - - - - - - - + $ Expenses related to candidate's disability (provide details) 1. + $ 2. + $ 3. + $ Other (provide full details) 1. + $ 2 + $ 3. + Subtotal - - - - - - - - - - - - - - - - - - - - - - - - _ $ C3 Total Campaign Period Expenses (C2) + (C3) - - - - - - - - - - - - - - - - - - - . - - _ $ C4 Excess (Deficiency) of Income over Expenses (Cl) - (C4) - - - - - - - - - - - - - - - - $ 9503P (2010/01) Page 2 of 8 l - - l Box D: Statement of Assets and Liabilities as at , 20 Assets Cash - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Accounts receivable - - - - - - - - - - - - - - - - - - - - - + $ Value of inventory retained (from Schedule 4) - - - - - - - - - - + $ Other (provide full details) 1. + $ 2. + $ 3 + $ Total Assets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Liabilities and Excess (Deficiency) of Income over Expenses - Accounts payable - - - - - - - - - - - - - - - - - - - - - - - + $ Borrowings, overdraft - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1 + $ 2. + $ 3 + $ Total Liabilities - - - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Box E: Statement of Determination of Surplus or.Deficitand. Disposition of Surplus . Part I - Determination of Surplus or Deficit Amount of excess (deficiency) of income over expenses (from Box C) - - - - - - - . - - - - - - + $ E1 Deduct: Any deficit carried forward by the candidate from immediately preceding election $ E2 if the offices are with respect to the same jurisdiction - - . - - - - - - - - - - - - - - Surplus (or deficit) for the campaign period (E1) - (E2) - - - - - - - - - - - - - - - - - - - $ Deduct: Any refund of contributions to the candidate or spouse (only if there is a surplus) - - - - - - - $ Total Determination - - - - - - - - - - - - - - - - - - - - - - - - - E3 Part II - Disposition of Surplus If line E3 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. Surplus paid to the municipal clerk of the municipality of Box F: Declaration a candidate in the municipality of 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 on (yyyy/mm/dd) Signature of Clerk or Commissioner Signature of Candidate Date Filed in the Clerk's Office (yyyy/mm/dd) 9503P (2010/01) Page 3 of 8 Schedule 1 -,Contributions Part I - Contribution Contribution from candidate - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Contribution from spouse - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Total from each single contributor totalling more than $100 • include all ticket revenue where ticket price exceeds $100 • include all goods and services where value exceeds $100" • do not include contributions from candidate or spouse - - - - - - - - - - - - - - - + $ Total from each single contributor totalling $100 or less • include all ticket revenue where ticket price is $100 or less • include all goods and services where value is $100 or less' • do not include contributions from candidate or spouse - - - - - - - - - - - - - - _ + *Note: Goods and services must also be reported as expenses in Box C Less: Contribution returned or payable to the contributor - - - - - - - - - - - - - - - - - Contribution paid or payable to the clerk - - - - - - - - - - - - - - - - - - - - $ 1A Total Amount of Contribution - - - - - - - - - - - - - - - - - - - - - - - - Total contribution from anonymous sources - - - - - - - - - - - . - - - - - - - - $ 1 B Amount of contributions paid or payable to the clerk (1A) + (1 B) - - - - - - - - - - - - - _ $ 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 Address Amount $ ❑ Additional information is listed on separate supplementary attachment Total $ 9503P (2010/01) Page 4 of 8 Table 2: Monetary contributions from unions or corporations Name (Legal and Carrying on Address President or Cheque Signatory Amount Business As) Business Manager $ i ❑ Additional information is listed on separate supplementary attachment Total $ Table 3: Contributions in goods or services (Note: must also' be'reported as expenses in Box C) Name Address Goods or Services Amount.. i ❑ Additional information is listed on separate supplementary attachment Total $ Total Part II Contributions $ 9503P (2010/01) Page 5 of 8 Schedule 2 - Fund-Raising Function ❑ Additional schedule for each event or activity held is/are listed on separate supplementary attachment(s) Date Description of event or activity YYYY MM DD Admission charge (per person)` (may not exceed individual contribution limit) - - - - - - - - - - 2A "If admission charge per person is not consistent, attach complete breakdown of all ticket sales. Number of tickets sold - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2B Part I - Ticket Revenue Lines: (2A) x (26) (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - - - - $ Part it - Other Revenue Deemed A Contribution Provide full details (e.g., revenue from goods sold in excess of fair market value) 1. - + $ 2. - - + $ 3. - - - + $ 4. - - + $ 5. - + $ 6. - - + $ 7. - + $ 8. - + $ Total Part II Revenue (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - Part III - Other Revenue Not Deemed A Contribution Provide full details (e.g., contributions of $10 or less; revenue from refreshment sold at cost) 1. - + $ 2. - - - + $ 3. - - - $ 4. - + $ 5. - + $ 6. - - - + $ 7. - - + $ 8. - - + $ Total Part III Revenue (include in Box C) - - - - - - - - - - - - - - - - - - - - - - - Part IV - Expenses Related to Fund-Raising Function Venue - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Event advertising - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Food and drink - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Entertainment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. - + $ 2. - - + $ 3. + $ 4. - - + $ 5. - - - + $ 6. + $ 7. - - - + $ 8. - + $ Total Part IV Expenses (include in Box C) - - - - - - - - - - - - - - - - - - - - - - - 9503P (2010101) Page 6 of 8 Schedule 3 - Inventory of Campaign Goods and. Materials (from Previous Campaign) Used in Candidate's Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (YYYY/mm/dd) $ $ Total Value of Inventory from Previous Campaign Used in Candidate's Campaign $ Schedule 4 - Inventory of Campaign Goods and Materials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (YYYYImm/dd) Total Value of Inventory of Campaign Goods and Materials $ 9503P (2010/01) 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. 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 Professional Designation of Auditor Municipality Date (yyyy/mm/dd) Contact Person Licence No, Last Name First Name Address Suite/Unit No. Street No. Street Name City/Town- Province Postal Code Telephone No. (incl. area code) Fax No. Email Address . ext. 9503P (2010101) Page 8 of 8