HomeMy WebLinkAboutAgenda - June 6, 2012 Election Compliance Audit Committee CLtq O�
2010 Election Compliance
Audit Committee Meeting
PICKERING Agenda
Wednesday, June 6, 2012
Council Chambers — 7:00 pm
I) Disclosure of Interest
II) Adoption of Minutes
1. 2010 Election Compliance Audit Committee Minutes
Dated May 26, 2011
III) Opening Statements by the Chair
IV) Presentations
1. Jody E. Johnson, Aird & Berlis LLP •
Compliance Audit—Audit Process
2. William Molson CA and Bernard Nayman CA
Auditors Report - Municipal Election Compliance Audit of the
• Campaign Finances of Candidate Doug Dickerson
V) Delegations
1. Ian Cumming
• 1899 Fairport Road, Pickering
2. David Steele
966 Timmins Garden, Pickering
3. Doug Dickerson
1203 Fieldstone Circle, Pickering
VI) Matters for Consideration
1. Municipal Election Compliance Audit of the Campaign Finances of Candidate
Doug Dickerson
VII) Adjournment
.Accessible • For information related to accessibility requirements please contact
PICK C G 10_
r Linda Roberts Iroberts @cityofpickering.com
V Phone: 905.420.4660 extension 2928
TTY: 905.420.1739
al) 2010 Election Compliance
Audit Committee
Meeting Minutes
Wednesday, May 26, 2011
6:00 pm - Council Chambers
Chair: Paul Jones
Present:
Joseph Brown
Donald Hudson
"Paul Jones
Also Present: •
Debbie Shields, City Clerk
Renee Michaud, Acting Coordinator, Records & Elections }:
(I) Disclosure of Interest
• ,•••••;;•:•:••::::::,
No disclosures'of interest were noted �d }
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(II) Adoption of Minutes
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Moved by Joseph Brown
That the 2010 Election Compliance Audit Committee Minutes dated May 18, 2011 be
adopted.
Carried
The Chair opened the,meeting by clarifying that at the May 18th, 2011 meeting the
Committee approved}a fullCompliance Audit on Doug Dickerson's election
finances }He}noted that a ComplianceAudit as outlined in the Municipal Election
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Actwould be conducted and;that the motion was not to scope the audit in any
wa9 iHe also noted°lthat the Committee had two pieces of correspondence before
s-=
them fro Doug Dickerson and�Mr Green, solicitor for Doug Dickerson stating
that theyrwould be appealing the decision of the Committee made on May 18 ,
2011 for a Compliance Audit to the Courts.
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(III) Delegations bb
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1. Ian Cumming
1899 Fairport Road, Pickering
Mr. Cumming appeared before the Committee and reiterated his concerns
regarding Mr. Dickerson's election finance statement. He stated that he felt
strongly enough about these concerns that some of his points needed to be
restated. Mr. Cumming provided a copy of his submission to the committee for
the record.
1
•
Cali 44 2010 Election Compliance
s.0trE Audit Committee
NONMEIVIrer Meeting Minutes
Wednesday, May 26, 2011
6:00 pm - Council Chambers
Chair: Paul Jones
2. David Steele
966 Timmins Garden, Pickering
Mr. Steele appeared before the Committee and thanked the Election
Compliance Audit Committee for the unanimous decision to request a
compliance audit on Doug Dickerson's financial statement.
Mr. Steele also reiterated his concerns to the Committee and provided a copy of
his submission for the record. sR'
(IV) Matters for Consideration
1. Compliance Audit—Audit Process
The Election Compliance Audit Committee`areiterated;that the Compliance Audit being
conducted on Doug Dickerson's election finances would be a full audit,as noted in the
Municipal Elections Act.
The Committee noted that they had three names of Auditors that had done
Compliance Audits before in frontof.them and noted that fee range for this type of
audit seemed to beaxti��.nywhere between $10,000.00 to $25;000.00.
The Committee noted that Mr. Bernard4Nayman of Election Finance International Inc.
would conduct thefollowing process whichwould include interviewing the applicants,
the candidate, reviewing Mr. Dickerson s election finances and producing a final
report as-required under,:tle Municipal;Election Act. The Committee stated that Mr.
Nayman's estimatelfor this~aaudit was noted to be a minimum of $12,000.00 and a
maximum of $15,00000 plus HST and expenses which would not exceed $2,000.00.
The Committee also noted,that an:Auditor would not be engaged until after the
appeal period had expired on June 2, 2011.
Moved by JosephBrowntiW
1. That Bernard Nayman, CA of Election Finances International Inc. be appointed as
the Auditor to conduct the Compliance Audit on Doug Dickerson's 2010 election
campaign finances;
2. That the estimated fee and expenses submitted by Mr. Nayman be accepted and
not exceed $20,000.00; and
2
Cif(' �� =y 2010 Election Compliance
a�,; ' i - i � Audit Committee
�� Meeting Minutes
Wednesday, May 26, 2011
6:00 pm - Council Chambers
Chair: Paul. Jones
3. That the Auditor not be engaged until after the appeal period has expired.
Carried
(IV) Adjournment
The meeting adjourned at 6:30 pm.
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3
Report for the Council of
The Corporation of the City of Pickering
Municipal Election Compliance Audit of the
Campaign Finances of
Candidate Doug Dickerson
October 25, 2010
May 15,2012
WILLIAM MOLSON CA 2335 Queen Street East
Toronto
ON M4E 1H1
Canada
Tel: 416 930 1651
Fax: 416 694 5141
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF
THE MUNICIPAL ELECTIONS ACT, 1996
To: Doug Dickerson;
The Council of the Corporation of the City of Pickering;
Debbie Shields, City Clerk;
Ian Cumming,Applicant;
Jolanta Duszak,Applicant;
David Steele,Applicant.
I have audited the election campaign finances of Doug Dickerson, candidate for City Councillor in
Ward 2 in the election held on October 25, 2010, for compliance with the accounting and reporting
requirements of sections 66 through 68, section 78 and section 79 of the Municipal Elections Act,
1996. Compliance with the criteria established by the Act is the responsibility of the candidate. My
responsibility is to express an opinion on this compliance based on my audit.
I conducted my audit in accordance with Canadian generally accepted auditing standards. Those
standards require that I plan and perform an audit to obtain reasonable assurance whether the
candidate complied with the accounting and reporting requirements referred to above. Such an audit
also includes examining, on a test basis, evidence supporting compliance, evaluating overall
compliance with these criteria, and where applicable, assessing the accounting principles used and
significant estimates made by the candidate.
Due to the inherent nature of the transactions of electoral campaigns, the completeness of
contributions and other revenue and expenses is not susceptible to satisfactory audit verification.
Accordingly, my verification of these amounts was limited to the amounts recorded in the campaign's
accounting records and I was not able to determine the full extent of any adjustments that might be
necessary to contributions and other revenue, expenses, assets and liabilities.
I believe that the audit evidence that I have obtained is sufficient and appropriate to provide a basis
for my adverse opinion.
The financial statement filed with the Clerk's Office did not disclose the receipt or refund of certain
contributions made, the receipt of ineligible contributions, or disclose inventories on hand at the
beginning and end of the campaign period; omitted certain expenses; and included expenditures that
are not expenses for purposes of the Act. My audit of the candidate's records concludes that had the
candidate accounted for these items in accordance with the requirements of the Act, reported total
campaign expenses subject to the spending limit would exceed the permitted limit of $19,154 by
$15,015, and the reported surplus for the campaign period would be $12,830.
In my opinion, because of the significance of the matters described above, the candidate did not
comply with the accounting and reporting requirements of the Municipal Elections Act, 1996.
A‘.01//1-1 /4///S•07.1 eg-
Chartered Accountant,Licensed Public Accountant
May 15, 2012
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
NOTES TO THE INDEPENDENT AUDITOR'S REPORT
Background to the Compliance Audit
This compliance audit was the result of applications made by three electors, Ian Cumming, Jolanta
Duszak, and David Steele under section 81(1)of the Municipal Elections Act, 1996(the"Act")for a
compliance audit of the election finances of Doug Dickerson. Justice P.L. Bellefontaine of the Ontario
Court of Justice in his decision on appeal dated December 21,2011 confirmed the decision of the
Compliance Audit Committee of the City of Pickering that a compliance audit be conducted. William
Molson, Chartered Accountant, with Bernard Nayman, Chartered Accountant, was retained to conduct a
compliance audit.
Subsection 81(9)of the Act requires that the auditor"prepare a report outlining any apparent
contravention by the candidate."The scope of a compliance audit is not restricted to the matters referred
to in the complaint(s).1 This report details our findings relating to Doug Dickerson's campaign finances.
Our findings are set out below under the headings "Contributions", "Expenses", "Inventories", and
"Other matters". All allegations raised by the applicants were included in the scope of the audit.
Because of the nature and extent of the apparent contraventions identified by the compliance audit,this
report also includes appendices to assist the Committee in evaluating our findings. Appendix A provides
a schedule showing"Box C: Statement of Campaign Period Income and Expenses" as filed, references
the identified apparent contraventions of the Act, and shows what the return would have reported if these
apparent errors had not been made. Appendix B provides an analysis of cumulative campaign revenue
that supports our conclusions.
Methodology
Our audit procedures included the following: a review of the financial statement as filed with the Clerk's
Office; interviews and examination of documents and records provided by the applicants, the candidate's
campaign manager Jo-Ann Kerr, Doug Dickerson, and other persons, such as suppliers, considered
potentially to have information relevant to the audit; a review of the working paper files prepared by the
accountant who prepared the original audit of the financial statements filed; documentation provided by
the candidate and his campaign manager; direct inspection of inventories and other assets; and public
information.
Because a compliance auditor appointed under the Act is in receipt of specific allegations and also has
additional powers under the Public Inquiries Act, 2009, such as the authority to issue summons requiring
personal attendance and the production of records, and these powers are not available to the initial auditor
of a candidate's financial statements,the compliance auditor may have access to more extensive
information and thereby identify non-compliance not necessarily evident at the time of initial audit.
Appendix C provides a summary of the credentials of the audit team.
1 [2009] O.J.No. 1057 at¶65;affirmed by ONCA in Jackson v.Vaughan(City),2010 ONCA 118(CanLII).
William Molson CA 3
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
Findings
Findings—Contributions
1. Amounts improperly refunded -$750 increase
A contribution of$750 received from the Carpet Corral and deposited to the campaign bank account
on October 13, 2010 was returned to the contributor subsequent to polling day. The contribution was
not reported in the financial statement. The Carpet Corral is a division of Dickerson Flooring Ltd.
and is owned by the ex-spouse of the candidate.
Where a contribution has been made and accepted, and the contribution is from an eligible
contributor who has contributed within statutory limits, it cannot be returned unless the conditions of
section 79(6)are met.2 These conditions were not met.
This is an apparent contravention of the Act, and has an impact on the reported final surplus or deficit.
2. Amounts improperly accepted- $1,500 reduction
Contributions of$750 each from Rose Investments 1 LP and Viva Pickering Limited Partnership
were accepted.
Section 70(3)of the Act does not allow contributions from partnerships. Sections 69(1)(m)and (n)
require the candidate to return such contributions as soon as becoming aware of such ineligibility, or
pay them to the clerk. Our understanding is that neither has been done.
This is an apparent contravention of the Act, and has an impact on the reported final surplus or deficit.
3. Contributed office expenses- $275 increase
The candidate contributed the use of campaign office space at his residence, as well as the use of a
computer(s)and photocopier. This was not recorded in the financial statement filed.
Section 66(3) of the Act requires the inclusion in contributions of:
"The value of goods and services provided as a contribution is...
(b) if the contributor is not in the business of supplying these goods and services,
the lowest amount a business providing similar goods or services charges the
general public for them in the same market area at or about the same time."
The candidate has estimated the"equivalent cost" of the campaign office space for a two-month
period at$250, and the value of the use of the copier at$25. Our audit of the financial records
indicates that there was relatively little activity prior to September; accordingly, the use of a two-
month period including September and October appears to be supportable.
No value has been provided for the use of a computer; however,the summonses issued to Jo-Ann
Kerr, who acted as campaign manager, and to the candidate,required the production of all papers and
computer records relating to the candidacy, and the only document produced that apparently involved
the use of a computer by the candidate or his campaign staff was a listing of sign locations by
address; from which it is concluded that the value that might be assigned by the candidate to the
contributed use of the computer is so small as to be immaterial.
2 Specifically,the contribution must be from the candidate or the candidate's spouse,and the campaign must
have a surplus.
William Molson CA 4
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25, 2010
The omission of these contributed goods and service is an apparent contravention of the Act.3 In
combination with item 8 below,there is no net effect on the final surplus or deficit.
4. Contributed inventory-$963 increase
The candidate contributed signs from a previous campaign. This was not recorded in the financial
statement filed.
Section 66(3)(see above under Finding 3)requires that such contributed inventories be treated as a
contribution, and that such contributed inventories be valued at current market value using the lowest
amount a business providing similar goods or services charges the general public for them in the
same market area at or about the same time.
A determination of the quantity of signs actually used during a campaign, and particularly the extent
to which signs from a prior campaign may have been used, is in the absence of direct evidence(e.g.
direct contemporaneous observation or photographic)an inherently difficult process. However, our
audit observations do allow conclusions to be reached, and these are set out below under"Findings—
Inventory".
Based on the audit evidence, including statements by the candidate, our conclusion is that the
campaign used 60 small signs from a prior campaign valued at $3.00 each for a total of$180, plus 43
large signs from a prior campaign valued at$18.21 each for a total of$782.85; for a combined total
of$962.85. This is our best estimate and is consistent with available information including the
assertions of the candidate. This amount is required to be included as a contribution and also as an
expense subject to the limit.
This omission of these contributed goods and service is an apparent contravention of the Act. In
combination with item 9 below,there is no net effect on the final surplus or deficit.
5. Nomination fee contributed by candidate- $100 increase
The nomination fee was paid by the candidate, as is necessarily the case, but no amount was shown
as a contribution.
Section 66(3) (above)requires the inclusion of the nomination fee paid by the candidate, as a
contribution.
The omission of this contribution is an apparent contravention of the Act. In combination with item 7
below, there is no net effect on the final surplus or deficit.
3 Where costs are directly incurred by third parties,the Act at section 66(1)provides that"[f]or the purposes
of this Act,money,goods and services given to and accepted by or on behalf of a person for his or her election
campaign are contributions."As well,where a candidate acquires goods and services using his own funds for
use in a campaign,this is considered to be a contribution.
In Lyras v.Heaps[2008] O.J.No 4243 Justice Lane concluded that that the decision by a Compliance Audit
Committee not to require an audit of the cost of personal telephone numbers provided by a candidate and his
son for negligible use during a campaign was reasonable.The obiter provides brief commentary,but the
question of whether to interpret the Act so as to require the inclusion of the value of goods and services
provided by a candidate where no additional costs have been incurred by the candidate in so doing was not
addressed in that case.
William Molson CA 5
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
Findings—Expenses
6. The limit on Total expenses subject to the spending limit has been exceeded
The total of such expenses as reported in the financial statement filed exceeds the spending limit of
$19,154, regardless of whether the total is adjusted for the findings summarized in this report.
Section 76(4)of the Act prescribes that
"During the period that begins on the day a candidate is nominated under section
33 and ends on voting day, his or her expenses shall not exceed an amount
calculated in accordance with the prescribed formula."
This is an apparent contravention of the Act, using either the total reported or the adjusted total
calculated in this report.
7. Nomination filing fee-$100 increase
Section 67(2) 9 of the Act requires the nomination filing fee to be recorded as an expense subject to
the limit, even though it is paid personally by the candidate. This was not recorded in the financial
statement filed.
This is an apparent contravention of the Act, and has an impact on the total of expenses subject to the
spending limit.
8. Office expenses- $275 increase
As discussed at Finding 3 above,the candidate contributed the use of campaign office space at his
residence, as well as the use of a computer(s)and photocopier but did not record the value of these
goods and services in the financial statement filed.
Where a candidate uses his own resources without incurring additional costs and these goods and
services are neither specifically given to nor accepted by the candidate, section 67 of the Act
provides:
"(1)For the purposes of this Act, costs incurred for goods or services by or on
behalf of a person wholly or partly for use in his or her election campaign are
expenses...
(2) Without restricting the generality of subsection(1),the following amounts
are expenses...
2. The value of contributions of goods and services."
This omission is an apparent contravention of the Act, and has an impact on the total of expenses
subject to the spending limit.
9. Signs-$963 increase
The candidate's return did not include the value of contributed inventories as an expense.
Section 67(2) 1 requires that"the replacement value of goods retained by the person from any
previous election and used in the current election"be included in expenses.
The amount that should be included has been determined as discussed below under"Findings—
Inventories".
This omission is an apparent contravention of the Act, and has an impact on the total of expenses
subject to the spending limit.
William Molson CA 6
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
10. Salaries and benefits- $500 reallocation
$15,050 in payments were made to persons after the close of polls, including $13,550 paid to family
members and relatives. In the financial statement filed,these have been included in Salaries and
benefits/honoraria/professional fees, subject to the spending limit.
Section 67(1)provides that"[f]or the purposes of this Act, costs incurred for goods or services by or
on behalf of a person wholly or partly for use in his or her election campaign are expenses."
Interpretation provided by the Ontario Ministry of Municipal Affairs and Housing, which has
responsibility for the administration of the Act, is that where salaries are paid to a person in respect of
services provided before and after polling day,they are to be included in expenses subject to the
spending limit.
A payment of$11,050 to Jo-Ann Kerr,the campaign manger and spouse of the candidate, on
December 29, 2010 is identified on the cheque as being a"post election wage". The candidate has
subsequent to filing his financial statement expressed the view that these amounts were not subject to
the limit because they were not expenses incurred for the purpose of being elected. Jo-Ann Kerr has
stated that this payment"wasn't a pay... [it] was an honorarium, I wasn't expecting it... call it a
treat."4
The candidate and the campaign manager have also stated that this payment was for services
allegedly including data analysis and inputting information into a computer database. However,
notwithstanding the absence of a statutory requirement that expenditures be reasonable, it is noted
that cumputer records produced under summons included a listing of sign locations only, and that the
candidate has attached no value to the use of computers.
A payment of$1,500 to Shannon Currie,the candidate's step-daughter, on October 30, 2010, is
identified on the cheque as being for"sign pick-up, sort, disposal, re-pack".
A payment of$500 to Lucy Campise, a relative of the candidate, is identified on the cheque as being
for"post election data preparation".
A comprehensive survey of financial statements for 53 contemporaneous municipal contests in Ajax,
Pickering, Whitby, Clarington, Oshawa,Port Perry and Uxbridge, not including Pickering Ward 2,
indicates that 10 contests reported Salaries and benefits/honoraria/professional fees, at an average
cost of$1,501. However, even though the total recorded in this category significantly exceeds
available comparators, in the absence of a statutory requirement that such expenses be reasonable, we
are unable to support a conclusion that the payment of$11,050 was wholly or in part a diversion of
surplus otherwise payable to the Clerk.
The evidence is that Kerr and Currie provided services both before and after polling day. Our
conclusion is that these amounts have been properly included in expenses subject to the spending
limit.
We did not encounter evidence supporting a conclusion that the payment to Campise was in respect
of a cost incurred prior to the close of polls, and accordingly have allowed a$500 reduction in
expenses subject to the spending limit.
This misallocation is an apparent contravention of the Act, and reduces the calculated total of
expenses subject to the spending limit.
4 Transcript of interview with Jo-Ann Kerr Dickerson held February 24,2012,page 2.
William Molson CA 7
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25, 2010
11. Voting day party/appreciation notices -$14,594 reduction
The total reported in this category included$14,594 of alcohol purchased from the LCBO and not
returned for credit. These goods were not distributed in relationship to the campaign. The candidate
indicates that 6 of 288 bottles of liquor purchased were given to the Italian Club and to the Rouge
Valley Health System MRl fundraising efforts, and that he had retained the remaining alcohol.
Section 67(1)provides that"[f]or the purposes of this Act, costs incurred for goods or services by or
on behalf of a person wholly or partly for use in his or her election campaign are expenses." Section
67(2)provides in part that"without restricting the generality of subsection(1),the following amounts
are expenses... [t]he cost of holding parties and making other expressions of appreciation after the
close of voting."
The alcohol was purchased using an Amex credit card, and payments were made from the campaign
account to Amex to reimburse the cost to the cardholder. The first of two cheques issued to pay for
the alcohol was for$5,000 and included the notation"Victory Party".However, the cost of the
victory party held at Zeera By the Bay, including a gratuity,was $1,500 including open bar liquor
costs. The cost of postage for thank you letters was reported separately. A comprehensive survey of
financial statements for 53 contemporaneous municipal contests in Ajax, Pickering, Whitby,
Clarington, Oshawa,Port Perry and Uxbridge, not including Pickering Ward 2, indicates that 30
contests reported Victory party/appreciation notice costs, at an average cost of$959.
Based on the evidence,the $14,954 cost of the alcohol was not incurred for use wholly or in part in
the candidate's election campaign,to hold a party or to express appreciation and accordingly should
not be included in campaign period expenses.
Inclusion of these costs in campaign period expenses is an apparent contravention of the Act, and
reduces the final surplus otherwise potentially payable to the Clerk.
Findings—Inventories
A determination of the quantity of signs actually used during a campaign, and particularly the extent
to which signs from a prior campaign may have been used, is in the absence of direct evidence(e.g.
direct contemporaneous observation or photographic)an inherently difficult process. However, our
audit observations do allow some conclusions to be reached.
The previous return filed for the 2006 campaign shows a closing inventory of 350 large signs valued
at$2,450 (average value $7.00). In a March, 2011 email to the campaign auditor prior to the filing of
the financial statement,the candidate states that he reused 60 small signs with a value of$180
(average value $3.00)from a previous campaign. In a subsequent affidavit to the court,the candidate
states that he used 43 old signs with a value of$782.85 (average current value provided by the
candidate $18.21).5
Our count of election signs on hand in March 2012 identified approximately 420 signs, being 220
small signs and 200 large signs. Of these large signs, 100 were signs from a previous campaign.
Accounting records reviewed include an October,2010 invoice for the purchase of 100 large signs
(average cost$17.09) and 300 small signs (average cost$3.53)from a person in the business of
providing signs, and a quantity of sign supports (H-frames). We determined the current value of these
inventories remaining at the end of the campaign to be $4,215.
5 Affidavit sworn June 1,2011 provided to the Ontario Court of Justice,at paragraph 30.
William Molson CA 8
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
Records provided included a listing of 383 sign locations used in Ward 2. A mapping of these
locations against a ward street map indicates a general coverage of the ward, except for major roads
(Bayly Street—2 signs;Kingston Road—3 signs; and Finch Avenue—2 signs)where the candidate
states that care was taken not place signs in areas where it was not permitted to do so.
Based on the audit evidence, including statements by the candidate, our conclusion is that the
campaign used 60 small signs from a prior campaign valued at$3.00 each for a total of$180, plus 43
large signs from a prior campaign valued at$18.21 each for a total of$782.85; for a combined total
of$962.85. This is our best estimate and is consistent with available information including the
assertions of the candidate. This amount is required to be included as a contribution and also as an
expense subject to the limit.
12. Box D: Statement of Assets and Liabilities—understated Value of inventory retained -$4,215
The financial statement does not disclose the value of signs retained at the end of the campaign.
Section 78(1) of the Act requires a candidate to file a financial statement in the prescribed form,
reflecting the candidate's election campaign finances. The prescribed form requires the disclosure of
the value of inventory of campaign goods and materials remaining at the end of the campaign.
The amount that should be included has been determined as discussed above under"Findings—
Inventories".
This omission is an apparent contravention of the Act. It does not affect total campaign expenses or
the final surplus or deficit.
Findings—Other matters
13. Diversion of surplus
Total campaign revenue significantly exceeded the requirements of the campaign, which nonetheless
reported a deficit.
Section 79 of the Act sets out the formula for determining whether a campaign has a surplus or deficit,
and requires a candidate to pay any such surplus, less the amount of contributions returned to the
candidate under section 79(6),to the clerk. Starting from the 2010 election, this amount is no longer
returned to the candidate for use in a subsequent campaign; previously, it was.
The candidate has engaged in thirteen election campaigns since 1976 and by his own admission is
experienced and knowledgeable about how to run a campaign,the cost of a campaign, and applicable
legislation. The candidate handled the funds for the 2010 campaign and states that he used budgets.
By approximately September 20, 2010 revenue received by the campaign was sufficient to pay the
$19,154 in campaign expenses subject to the spending limit, plus an additional $5,639 in expenses
not subject to the limit.
However, a further$26,261 in contributions were accepted after that date, as set out in Appendix B.
Under the Act, any surplus remaining in excess of contributions returnable to the candidate is
required to be paid to the Clerk. The candidate has stated that he continued to accept contributions as
he had"no idea... what position [he'd] be in following the election" and that he was not aware of, or
did not recall, whether there was a point in time when it became apparent that campaign was going to
be paid for, and that he would not end up in debt. We find that these statements lack credibility.
The financial statement filed by the candidate reports a deficit of$1,014. Reported expenses included
two items that account for$25,644, being payment for the purchase of$14,594 in alcohol which 15
months after the end of the campaign period remained in the candidate's possession, and a payment
of$11,050 to his spouse two days prior to the end of the campaign period. In the absence of these
William Molson CA 9
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
two items, and without taking into account any other adjustments,the candidate would have had a
calculated surplus of$24,630.
The Act may not specifically require that expenses be logically defensible or reasonable, and the
payment of the $11,050 may qualify as an expense(Finding 10 above). However,the expenditure on
alcohol appears not to be a campaign expense(Finding 11 above)and has the effect of diverting to
the candidate a surplus otherwise payable to the clerk.
William Molson CA 10
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
APPENDIX A
Box C: Statement of Campaign Period Income and Expenses(as Filed and as Adjusted)
Filed Finding Adjusted
INCOME
Candidate's Surplus from immediately preceding 10,593 10,593
election released by the clerk
Contributions from candidate/spouse 0 3, 4 1,238
All other contributions 39,111 1, 2 38,361
Other- nomination fee paid by candidate 0 5 100
Total Campaign Period Income 49,704 50,292
EXPENSES
Expenses subject to spending limit
Advertising 5,622 5,622
Bank charges 143 143
Brochures 1,983 1,983
Meetings hosted 2,037 2,037
Nomination filing fee 0 7 100
Office expenses 0 8 275
Phone and/or Internet 1,523 1,523
Salaries and benefits/honoraria/professional fees 19,050 10 18,550
Signs 2,973 9 3,936
Subtotal 33,331 34,169
Expenses not subject to spending limit
Accounting and audit 1,100 1,100
Voting day party/appreciation notices 16,094 11 1,500
Other- Postage for thank you letters 193 193
Other- post-writ cleanup 0 10 500
Subtotal 17,387 3,293
Total Campaign Period Expenses 50,718 37,462
Excess (Deficiency) of Income over Expenses (1,014) 12,830
William Molson CA 11
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson-October 25,2010
APPENDIX B
CUMULATIVE CAMPAIGN REVENUE
Deposits Cumulative
per bank campaign
statement revenue Comment
May 19, 2010 10,593 10,593 Surplus from 2006 campaign
June 6, 2010 750 11,343
July 30, 2010 1,500 12,843
August 16, 2010 1,900 14,743
August 24, 2010 750 15,493
September 10, 2010 1,850 17,343
September 20, 2010 7,450 24,793
October 1, 2010 5,411 30,204
October 13, 2010 4,500 34,704
October 13, 2010 7,950 42,654
October 18, 2010 950 43,604
October 20, 2010 2,000 45,604
October 22, 2010 2,950 (1) 48,554
November 4, 2010 1,850 50,404
December 15, 2010 650 51,054
Cheques issued and outstanding at September 30, 2010, and reasonably anticipated expenses:
Canada Pride Printing #58 2,382 Signs
SNAP Pickering #59 130 Advertising
J II IT #60 57 Web hosting
Dickson Printing 1,220 Brochures
3,789
Bell Canada 299 Post poll
Renaud Rutland 1,100 Audit fee
1,500 Victory party
1,500 General provision
4,399
(1) Bank deposit less $1,000 return of salary by campaign manager.
Observations:
By September 20, 2010 campaign revenue was sufficient to pay for$19,154 maximum expenses
subject to the spending limit, plus a further provision for$5,639 in expenses not subject to the limit.
A further$26,261 in contributions was accepted after that date.
William Molson CA 12
Bernard Nayman CA
Municipal Election Compliance Audit
The Corporation of the City of Pickering
Doug Dickerson—October 25,2010
APPENDIX C
AUDIT TEAM
William Molson CA
Will Molson is a licensed public accountant providing assurance and business advisory services
primarily to not-for-profit organizations. His professional experience spans 25 years including 15
years in a large firm environment servicing small, medium and large domestic and international
clients. He has significant experience in election audits, conducting government tax audits and
managing tax appeals. He has audited in excess of 50 election and riding association returns and
was a lead consultant for the 2011 revisions to the federal election audit guides published by the
Canadian Institute of Chartered Accountants.
Will is a Chartered Accountant, Certified Public Accountant, and Certified Management
Accountant, and holds a Master's in Business Administration and a Certificate in Dispute
Resolution (University of Toronto).
Will is a member of the Institute of Chartered Accountants of Ontario, Public Accounting Licensing
Board (Chair); Canadian Institute of Chartered Accountants, Federal Elections Task Force
Advisory Committee; Certified Management Accountants of Ontario, Review Committee; Institute
of Corporate Directors; C.D. Howe Institute.
Bernard Nayman CA
Bernard Nayman has over 35 years experience auditing election returns at the federal, provincial
and municipal level. During this time Bernard has been involved in the creation and amendment of
election finances legislation at the federal and municipal levels.
Bernard is a member of the Federal Elections Task Force Advisory Committee of the Canadian
Institute of Chartered Accountants. In 1986 he wrote the framework which provided for
amendments to the Municipal Elections Act. Bernard was technical advisor to the 1990 Royal
Commission on election finances (the Lortie Commission). In 2003 Bernard was elected chairman
of the City of Toronto task force on election financing.
Bernard has audited in excess of 6,000 election and riding association returns.
William Molson CA 13
Bernard Nayman CA
09
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law
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1811 BICENTENNIAL 201 t
Compliance Audit Committee
Administrative Practices and
Procedures
fl
Ohl
Compiiance .Alt Committee
PICKERING Administrative Practices and Procedures
1811 DICENTENNIA.L 2011
•
Table of Contents
1. Purpose and Application 1
2. Definitions 1
3. Committee Mandate 2
4. Application Procedures 2
5. Duties of the Clerk • 4
6. Duties of the Chair 4
7. Duties of Committee Members 5
8. Staff Support 5
9. Meeting Procedures 6
1) Calling of Committee Meetings 6
2) Agendas 6
3) Quorum 6
4) Conduct of Committee Business 7
5) Motions 9
10. Minutes 10
11. Media Relations and Communications 11
12. Conflict of Interest 11
13. Matters Not Dealt With in These Procedures 11
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1811 BICENTENNIAL 2011
1. Purpose and Application
The City of Pickering Compliance Audit Committee was established in accordance
with Section 81.1(1) of the Municipal Elections Act, 1996 and City of Pickering By-
law 7055/10. Pursuant to Section 81.1(4) of the Act, the Clerk shall establish
administrative practices and procedures for the Compliance Audit Committee.
Accordingly, the following sections provide for the practices and procedures to be
followed by the Committee in carrying out its Mandate.
2. Definitions
"Act" means the Municipal Elections Act, 1996.
"Applicant" means a person who is entitled to submit an Application under the Act
requesting a Compliance Audit.
"Application" means an Application for a Compliance Audit in the form as attached
as Attachment 1 and accepted by the Clerk pursuant to Section 81(2) of the Act.
"Auditor' means a person appointed by the Committee to conduct a Compliance
Audit of a Candidate's election campaign finances pursuant to Section 81(7) of the
Act.
"Auditor's Report" means a Report prepared for the Committee pursuant to Section
81(9) of the Act.
"Candidate" means the candidate whose municipal election campaign finances are
the subject of an Application for a Compliance Audit.
"City" means the City of Pickering.
"Chair" means the Chair of the Compliance Audit Committee.
"Clerk" means the Clerk of the City of Pickering or designate.
"Committee" means the Compliance Audit Committee established under By-law
7055/10.
"Compliance Audit" ("Audit") means an audit of a Candidate's election campaign
finances conducted by an Auditor appointed by the Committee.
"Conduct" means the way one acts or personal behaviour.
"Council" means the Council of the Corporation of the City of Pickering.
"Mandate" means the Compliance Audit Committee's duties and responsibilities as
set out in Section 3.
"Member" means a person appointed to the Compliance Audit Committee.
"Privilege" means the raising of a question which concerns a Member of the
Committee, or the Committee collectively, when a Member believes that their rights,
immunities or integrity or the rights, immunities or integrity of the Committee as a
whole have been impugned.
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"Point of Order" means a statement made by a Member of the Committee during a
meeting drawing to the attention of the Chair a breach of the operating procedures.
"Quorum" means the minimum number of Committee Members required to be
present at any meeting in order to conduct Committee business.
"Report" means a Compliance Audit report prepared by an Auditor appointed by the
Committee to audit a Candidate's election campaign finances.
3. Committee Mandate
The Compliance Audit Committee is authorized to carry out the following duties and
responsibilities:
1) Within 30 days of receipt of an Application requesting a Compliance Audit,
review and determine whether to grant an Application for a Compliance Audit of
a Candidate's election campaign finances.
2) If the Application is granted, appoint an Auditor licensed under the Public
Accounting Act, 2004 or prescribed persons to conduct a Compliance Audit of a
Candidate's election campaign finances.
3) Review each Compliance Audit Report.
4) If a Compliance Audit Report concludes that a Candidate appears to have
contravened a provision of the Act relating to election campaign finances,
determine whether to commence a legal proceeding against the Candidate for
the apparent contravention.
5) If a decision is made to commence a legal proceeding against a Candidate,
retain external legal counsel to act on its behalf.
6) If a Compliance Audit Report concludes that the Candidate does not appear to
have contravened a provision of the Act relating to election campaign finances,
determine whether there were reasonable grounds for the Application.
4. Application Procedures
1) An elector, who is entitled to vote in an election and believes on reasonable
grounds that a Candidate has contravened a provision of the Act relating to
election campaign finances, may apply to the Committee for a Compliance
Audit of the Candidate's election campaign finances.
2) An Application for a Compliance Audit shall be made to the Clerk with respect
to Candidates for the Offices of Mayor, Regional and City Councillor. The
Application shall set out the reasons for the elector's belief that the Candidate
has contravened the Act and shall be in the form attached as Attachment 1.
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3) The Application must be made within 90 days after the latest of,
1) the filing date under section 78 of the Act; •
2) the Candidate's supplementary filing date, if any, under section 78 of the
Act;
3) the filing date for the final financial statement under section 79.1 of the Act;
or
4) the date on which the Candidate's extension, if any, under subsection 80(4)
of the Act expires;
4) Within 10 days after receiving the Application, the Clerk shall forward the
Application to the Committee and provide a copy of the Application to the
Council.
5) Within 30 days after receiving the Application, the Committee shall consider the
Application and decide whether it should be granted or rejected.
6) The decision of the Committee may be appealed to the Ontario Court of Justice
within 15 days after the decision is made and the court may make any decision
the Committee could have made.
7) If the Committee decides under subsection (5) to grant the Application, it shall
appoint an Auditor to conduct a Compliance Audit of the Candidate's election
campaign finances.
8) Only Auditors licensed under the Public Accounting Act, 2004 or prescribed
persons are eligible to be appointed under subsection (7).
9) The Auditor shall promptly conduct an audit of the Candidate's election
campaign finances to determine whether he or she has complied with the
provisions of the Act relating to election campaign finances and shall prepare a
Report outlining any apparent contravention by the Candidate.
10) The Auditor shall submit the Report to,
a) the Candidate;
b) Council;
c) the Clerk;
d) the Applicant.
11) Within 10 days after receiving the Report, the Clerk shall forward the Report to
the Committee.
12) For the purpose of the audit, the Auditor,
a) is entitled to have access, at all reasonable hours, to all relevant books,
papers, documents or things of the Candidate and of the municipality; and
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PICKERING Administrative Practices and Procedures
1011 BICENTENNIAL 201
b) has the powers of a commission under Part II of the Public Inquiries Act,
which Part applies to the audit as if it were an inquiry under that Act. 2009;1
13) The City shall pay the Auditor's costs of performing the audit.
14) The Committee shall consider the Report within 30 days after receiving it and
may,
a) if the Report concludes that the Candidate appears to have contravened a
provision of the Act relating to election campaign finances, commence a
legal proceeding against the Candidate for the apparent contravention;
b) if the Report concludes that the Candidate does not appear to have
contravened a provision of the Act relating to election campaign finances,
make a finding as to whether there were reasonable grounds for the
Application.
15) If the Report indicates that there was no apparent contravention and the
Committee finds that there were no reasonable grounds for the Application,
Council is entitled to recover the Auditor's costs from the Applicant.
16) No action or other proceeding for damages shall be instituted against an
Auditor appointed under subsection (7) for any act done in good faith in the
execution or intended execution of the audit or for any alleged neglect or
default in its execution in good faith.
5. Duties of the Clerk
The Clerk shall establish administrative practices and procedures for the Committee
and carry out any duties required under the Act to implement the Committee's
decisions.
6. Duties of the Chair
The duties of the Chair are as follows:
1) Liaise with the Clerk and review meeting agendas.
2) Call Committee meetings to order when there is a Quorum, preside over
Committee discussions, facilitate Committee business, follow the procedures as
set out herein, identify the order of proceedings and speakers and rule on points
of order.
3) Participate as an active Member, encouraging participation by all Members.
1 On a day to be named by proclamation of the Lieutenant Governor, clause 12(b) is
repealed and the following substituted
(b) has the powers set out in section 33 of the Public Inquiries Act, 2009 and section
33 applies to the audit.
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PICKERING Administrative Practices and Procedures
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•
4) The Chair is permitted to provide brief comments during discussion, make
motions and vote on all matters.
5) If the Chair is not present within the first ten minutes of a Committee meeting or
is absent through illness or otherwise, the Committee shall select another
Member as Acting Chair..While presiding, the Acting Chair shall have all the
powers of the Chair. Selection of the Acting Chair will be made by resolution.
7. Duties of Committee Members
The duties of Committee Members are as follows:
1) Attend all Committee meetings, sending regrets otherwise.
2) Understand their role, the Committee's Mandate and meeting procedures.
3) Declare any pecuniary interest in any matter prior to consideration by the
Committee and refrain from discussion and voting on the matter in accordance
with Section 5 of the Municipal Conflict of Interest Act.
4) Where the pecuniary interest of a Member has not been disclosed by reason of
the Member's absence from the meeting, the Member shall disclose the
pecuniary interest and otherwise comply with subsection (3) at the first meeting
of the Committee attended by the Member after the meeting referred to in
subsection (3).
5) Participate as an active and voting Member, asking questions, and seeking
clarification through the Chair.
6) Develop and maintain a climate of mutual support, trust, courtesy and respect.
7) Work together to utilize the knowledge, expertise and talents of all Members.
8) Respect the decisions of the Committee and that such decisions reflect the
majority view.
8. Staff Support
City Clerk Services Staff shall provide the following support to the Committee:
1) Call the first regular meeting of the Committee to order and conduct the election
of the Chair by resolution of Committee Members.
2) Prepare agendas for review by the Clerk and Committee Chair.
3) Electronically distribute agendas to all Committee Members before the meeting
and post to the City's website.
4) Arrange for or set up meeting areas, giving consideration to the nature of the
matters to be discussed, any audio-visual requirements, attendance by the
public and ensuring accessibility needs identified have been met.
5) Arrange for attendance of deputations in conjunction with the Chair.
�.-- 0"- Compliance Audit Committee
PICKERING Administrative Practices and Procedures
11111 BICENTENNIAL 2(11
6) Attend Committee meetings, record attendance, confirm Quorum and record
when the meeting starts and adjourns.
7) Provide procedural advice to the Chair and Committee as required.
8) Take minutes, record a summary of the discussion for each agenda item,
record all Committee motions and resolutions including the name of the mover.
9) Record any disclosures of pecuniary interest, including the general nature
thereof.
10) Review and correct any errors in the minutes of previous meetings.
11) Prepare the Committee minutes and forward to the Clerk for review.
12) Electronically distribute minutes to all Committee Members and post on the
City's website.
13) Check with the Clerk regarding any additional work to be undertaken on behalf
of the Committee.
14) Maintain Committee agendas, minutes, correspondence, Reports of the Auditor
and outstanding items in the Corporation's records management system.
9. Meeting Procedures
1) Calling of Committee Meetings
a) The Clerk will summon a meeting of the Committee when one or more
Applications are received.
b) Meetings shall be held at such time and location as the Clerk deems
appropriate.
2) Agendas
The following components shall be included in Committee agendas. Specific
subject items are included under each component:
a) Consideration of Applications for a Compliance Audit
b) Consideration of Auditor Reports
c) Adjournment
3) Quorum
The minimum number of Committee Members required to be present at any
meeting in order to conduct Committee business shall be no less then two. If no
Quorum is present thirty minutes after the time fixed for a meeting, or the
resumption of a meeting after a recess, or should a Quorum at a meeting be
lost for a period of thirty (30) consecutive minutes, the Clerk or designate will
record the names of the Members present and the meeting will stand adjourned
until the next meeting scheduled by the Clerk.
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PICKERING in s rat t_, Practices and Procedures
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4) Conduct of Committee Business
1) All Meetings of the Committee shall be open to the public, except for those
circumstances provided for in Sections 239 (2) and (3.1) of the Municipal
Act, 2001. •
2) The business of each meeting shall be taken up in the order in which it
stands upon the agenda, unless otherwise decided by the Committee.
3) Where the agenda includes consideration of more than one Application,
each Application will be dealt with by the Committee in its entirety before
consideration of the next Application.
4) The Chair will summarize each Application received and request that the
Applicant or his or her agent and Candidate or his or her agent identify
themselves.
5) Applicant's Deputation
a) The Applicant or the Applicant's agent may address the Committee.
b) Members may ask questions of the Applicant or Applicant's agent
through the Chair.
c) Questions of the Applicant or the Applicant's agent by the Candidate
or the Candidate's agent are not permitted.
6) Candidate's Deputation
a) The Candidate or the Candidate's agent may address the Committee.
b) The Candidate may respond to the content of the Application and
Applicant's or the Applicant's Agent's address to the Committee.
c) Members may ask questions of the Candidate or Candidate's agent,
through the Chair.
d) Questions of the Candidate or the Candidate's Agent by the Applicant
or the Applicant's agent are not permitted.
7) Where the agenda includes consideration of more than one Auditor's
Report, each Report will be dealt with by the Committee in its entirety
before consideration of the next Report.
8) Auditor's Report
a) The Auditor shall address the Committee and provide a summary of
his or her Report and its conclusions.
b) Members may ask questions of the Auditor through the Chair.
_ ' „�i Compliance °; d t Committee
PICK RING Adrnnistrative Practices and Procedures
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c) Members may ask questions of any person present at the meeting,
such questions to be through the Chair and at the sole discretion of the
Chair.
d) The Candidate, Applicant, their agents or any person present at the
meeting may not ask questions of the Auditor or the Committee.
9) Decisions of the Committee shall be by resolution. A simple majority vote
of the Committee Members present is required to pass a resolution.
Generally, the Committee will render its decision at each meeting. Subject
to deadlines imposed by the Act, the Committee may reserve its decision
if further deliberation is required.
10) The Chair shall preside over the Conduct of the meeting, including the
preservation of good order and decorum, ruling on points of order and
deciding all questions relating to the orderly procedure of the meetings,
subject to an appeal by any Member to the Committee from any ruling of
the Chair.
• 11) Every Member, previous to speaking to any motion, shall be recognized
by the Chair and shall respectfully address the Chair.
12) When two or more Members wish to speak, the Chair shall name the
Member who first raised his or her hand.
13) A Member shall not:
a) speak disrespectfully to or about another member;
b) use offensive words or unparliamentarily language during meetings;
c) disobey the procedures of the Committee, or decision of the Chair or.
the Committee on questions of procedure;
d) leave his/her seat or make any noise or disturbance while a vote is
being taken and until the result is declared;
e) interrupt a Member while speaking except to raise a Point of Order;
f) pass between a Member who is speaking and the Chair.
14) In case any Member persists in a breach of the foregoing section after
having been called to order by the Chair, he or she may be ordered by the
Chair to leave his/her seat for that meeting, but in case of ample apology
being made by the offender he or she may, by vote of the Committee, be
permitted forthwith to resume his or her seat.
15) When a Member desires to address the Committee upon a matter that
concerns the rights or Privileges of. the Committee collectively or
individually, he or she shall be permitted to raise such matter of Privilege,
and a matter of Privilege shall take precedence over other matters.
Compliance Audit Committee
DICKERING Administrative Practices and Procedures
1811 BICENTENNIAL 2011
16) When a Member desires to call attention to a violation of the rules of
procedure, she or he shall ask leave of the Chair to raise a Point of Order
and after leave is granted:
a) state the Point of Order with a concise explanation and resume his or
her seat until the Chair has decided the Point of Order;
b) unless a Member immediately appeals to the Committee, the
decision of the Chair shall be final;
c) if the decision is appealed, the Committee shall decide the question
without debate and its decision shall be final;
17) When the Chair calls a Member to order, the Member shall immediately sit
down until the Point of Order is dealt with and the Member shall not speak
again without permission of the Chair unless to appeal the ruling of the
Chair.
5) Motions
The following rules shall apply to motions:
1. All motions must be introduced by a mover before the Chair can put the
motion on the floor for consideration.
2. After a motion is properly moved, it shall be deemed to be in the
possession of the Committee, but may be withdrawn by the mover at any
time before a vote with the consent of the Committee.
3. The number of times a Member may speak on a motion shall not be
limited.
4. A Member shall not be restricted to asking questions only of the previous
speaker but the question must relate directly to the matter under
discussion.
5. A motion to move a previous motion shall not be allowed.
6. Any Member may require the motion under discussion to be read at any
time, but not so as to interrupt a Member while speaking.
7. When a motion is under consideration, no motion shall be received other
than a motion to:
a) Adjourn, which motion is neither amendable nor debatable;
b) Table, which motion is not debatable;
c) Defer action;
d) Refer, which motion is debatable as to its merits only;
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e) Amend.
8. A motion to refer shall take precedence over any other amendment.
9. Only one amendment at a time can be presented to the main motion.
Only one amendment can be presented to an amendment, but when the
amendment to the amendment has been disposed of, another amendment
may be introduced, and when that amendment has been decided, another
may be introduced.
10. The amendment to the amendment, if any, shall be voted on first, then if
no other amendment is presented, the amendment shall be voted on next,
then if no other amendment is introduced, the main motion, or if any
amendment has carried, the main motion as amended, shall be put to a
vote.
11. Nothing in this section shall prevent other proposed amendments being
• read for the information of the Members.
12. When the motion under consideration contains distinct propositions, upon
the request of any Member, the vote upon each proposition shall be taken
separately.
13. After the Chair commences to take a vote, no Member shall speak to or
present another motion until the vote has been taken on such motion,
amendment or sub-amendment.
14. Every Member present at a meeting when a vote is taken on a matter shall
vote unless prohibited by statute, in which case the fact of the prohibition
will be recorded in the minutes. If any Member present persists in refusing
to vote, she or he shall be deemed as voting in the negative. Any motion
on which there is a tie vote shall be deemed to be defeated. Recorded
votes are not permitted.
15. After any matter has been decided by the Committee any Member may
move for reconsideration at the same meeting, but no discussion of the
motion that has been decided shall be allowed until the motion for
reconsideration has carried.
16. All motions not disposed of, shall be placed on the agenda for the next
meeting of the Committee, subject to any deadlines imposed by the Act.
10. Minutes
Minutes shall briefly outline the substance of item listed on the agenda, including
deputations, Reports, motions, resolutions and other actions taken.
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1811 BICENTENNIAL 2011
11. Media Relations and Communications
All media contact shall be made through the Clerk.
12. Conflict of Interest
Legislated requirements as set out in the Municipal Conflict of Interest Act shall
apply to all Committee Members. It is the responsibility of each Member to disclose
any pecuniary interest prior to discussion of a particular matter. Once declared, the
Member shall not discuss or vote on the matter. If the declaration relates to a
matter being discussed during a closed portion of the meeting, the Member must
leave the meeting during all discussion on the matter. Members are encouraged to
seek independent legal advice if they are unsure of whether or not they have a
pecuniary interest in a matter. City staffs do not provide advice or interpretation
related to declarations.
13. Matters Not Dealt With in These Procedures
If the practices and procedures set out herein do not provide for a procedural
matter, the practice or procedure shall be determined by the Clerk or designate in
conjunction with the Chair. Where the matter arises during a meeting and cannot
be dealt with to the satisfaction of the Chair and Clerk or designate, the matter
shall be deferred to the next meeting of the Committee.
Debbie Shields, City Clerk
March 28, 2011