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HomeMy WebLinkAboutDavid Pickles enaud utland CHARTERED ACCOUNTANTS AUDITOR'S R PORT t '1"0e David Pickles Municipal Elections Act, 1996 (Section 78) We have audited the Statements of Campaign Period Income and Expenses.. Disposition of Surplus and Asascts and Liabilities of David Pickles, candidate, for the campaign period ofJanuag 6, 2010 to December 31, 2010 for the election held on October 25, 2010. 'T'hese financial statennents are the responsibility of David Pickles, andidate. Our responsibility is to ,xpress an opinion on these financial statements based upon out- audit. Except as explained in the t'Oilowing 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 statermits are free of material misstateanent. An audit includes exanlining, on a test basis, evidence supporting the amounts and di ;closures in the financial statement. An audit also includes assessing the accourlting principles used and significant estimates made by the candidate, as well as evaluating ;lie overall presentation of'thz financial statement. Due: to the inherent nature of the iransictioils inherent in an election canlpai ;n, it is innpracti„al through auditing procedures to determine that the accounting ['(,cords include all donations of goods lnd services, and receipts and disbursements. Accordingly, our verifl,_ation ofthe se amounts vas limited to ensuring the the f inarcial statements reflect !lie amous:ts recorded ;.101-', candidate's accountln records in aceordancs- with the accolnlting procedures e~-iabiished by the Munic;pai f'Iectic;iis Act, 1976 and we were i;;t~.i,;• io d terrrtr!te vdiether any ad ustn'ients rinl ht be necessary t(7 Inco nis and expenses, assets and ha'"tt ltit:: , ai 'i Surplus iii J.ir (.rp°alOn, e`:Cept f(iC t};< c^fl'ect o" ally aJ;(istrients.; if ally, w'lnlCii we mli;lnt have determined to !)o n .c::;s~lry h4ad we been able to satisfy ourselves as to the corrpleterncss of the records as described in the g paragraph, t'lese financial si:,atements present fairly. ir,_ all material respects, the financial position c:!ndidat:'s election campaign as (.A December 31, 2010 and the ir,conne and cxpeliscs for the c ,vipal`•i) period from January 6, 2010 to December 31, 2010 :lid the deiert,nination of'surplus (dc!vit) a; t:' 4.11,,; disposition of Surplus in accordance with the accountlna treatment prescribed b'. Lhe N luil'it;ipal rt CIP.I: s:i~~i 1.1 Act. 11996. Eic Municipal E;l::cticr is A(A. 1996, do:a not I•cquire lls to report, nor was it prai,`cal fit, us to deterrnitne, q,,:fitCSht7t.tCtinS epo, ted include only tho. e :`t hi h may he t)roj7 ,rly retained in aci ordarl( c willi tire pro,,,1,,tons of t!n, M[irli irgd f',iec.tions Act, 1996. Zf' D KIY LAND.. C1tAN"'ERF..!) A.t':'+ Ci',-lid t_AN'14;', c',.SED PUBLIC A-CCOLYNTANTS Pick(:rine:i ntario 201 I Marc A. Renaud Edward Rutland 307 High Street, Whitby, Ontario LIN 5H7 1024 Rouge Valley Drive, Pickering, Ontario Ll V 4N7 Tel: 905-666-2720 Fax: 905-666-1042 Tel: 905-509-3023 Fax: 905-509-6895 mai-c@renaudrutiand.com ed@renaudrutland.com Ontario 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) 2010 01 06 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 Pickles David Mailing Address Suite/Unit No. Street No. Street Name 1620 Baggins Street City/Town Province Postal Code Pickering ON L1X 2E2 Telephone No. (incl. area code) Fax No. Email Address Business Home 905-426-5442 905-686-7746 dpickles@rogers.com Name of office for which the candidate sought election Ward Name or No. (if any) Councillor ward 3 Name of Municipality Pickering Box B: Summary of Campaign Income and Expenses 1. My spending limit (as issued by clerk) was - - - - - - - - - - - - - - - - - - - - $ 26,306.00 2. Surplus (or deficit) from previous election - - - - - - - - - - - - - - - - - - - - Is (309.00 3. Total contributions received (from Schedule 1) - - - - - - - - - - - - - - - - - - - $ 22,505..00 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - $ 19,869.00 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - - Is 2,337.00 6. Total of all campaign expenses (from Box C) - - - - - - - - - - - - - - - - - - - $ 22,206.00 7. Election campaign surplus/deficit from current election (from Box E) - - - - - - - - - - $ 299.00 8. Contributions refunded to candidate or spouse (from Box E) - - - - - - - - - - - - - Is 9. Amount paid to clerk (from Box E) - - - - - - - - - - - - - - - - - - - - - - - Is 9503P (2010/01) © Queen's Printer for Ontario, 2010 Disponible en frangais Page 1 of 8 Box C: Statement of Campaign Period Income and Expenses From To For Candidate YYYY MM DD YYYY MM DD 2010 01 06 2010 12 31 David Pickles INCOME Candidate's surplus from immediately preceding election released by the clerk + $ Contributions from candidate - - - - - - - - - - - - - - - - - - + $ Contributions from spouse of candidate - - - - - - - - - - - - - - + $ All other contributions - - - - - - - - - - - - - - - - - - - - - + $ 22,205.00 Revenue from fund-raising functions not deemed a contribution (from Schedule 2, Part III) - - - - - - - - - - - - - - - - - - - - - + $ Interest income - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. inventory from previous campaign + $ 300.00 2. + $ 3. + $ Total Campaign Period Income - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is 22,505.00 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising - - - - - - - - - - - - - - - - - - - - - - - - + $ 4,210.00 Bank charges - - - - - - - - - - - - - - - - - - - - - - - + $ 140.00 Brochures - - - - - - - - - - - - - - - - - - - - - - - - + $ 4,480.00 Interest on loan - - - - - - - - - - - - - - - - - - - - - - + $ Inventory contributed to candidate's campaign (Schedule 3) - - - - - - + $ 300.00 Meetings hosted - - - - - - - - - - - - - - - - - - - - - - + $ 285.00 Nomination filing fee - - - - - - - - - - - - - - - - - - - - - + $ Office expenses - - - - - - - - - - - - - - - - - - - - - - + $ 3,529.00 Phone and/or Internet - - - - - - - - - - - - - - - - - - - - + $ Salaries and benefits/honoraria/professional fees - - - - - - - - - + $ Signs + $ 802.00 Other (provide full details) 1. Mailing costs + $ 2,280.00 2. Volunteer meals and travel + $ 3,843.00 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - - _ $ 19,869.00 C2 Expenses Not Subject to Spending Limit Accounting and audit - - - - - - - - - - - - - - - - - - - - + $ 503.00 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 - - - - - - - - - - - - - - + $ 1,834.00 Expenses related to candidate's disability (provide details) 1. + $ 2. + $ 3. + $ Other (provide full details) 1. + $ 2. + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - - = $ 2,337.00 C3 Total Campaign Period Expenses (C2) + (C3) - - - - - - - - - - - - - - - - - - - - - _ $ 22,206.00 C4 Excess (Deficiency) of Income over Expenses (C1) - (C4) - - - - - - - - - - - - - - - - _ Is 299.00 9503P (2010/01) Page 2 of 8 Box D: Statement of Assets and Liabilities as at , 20 As3ets Cash - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ 802.00 Accounts receivable - - - - - - - - - - - - - - - - - - - - - + $ Value of inventory retained (from Schedule a) - - - - - - - - - - - - + $ Other (provide full details) 1. + $ 2. + $ 3. + $ Total Assets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is 802.00 Liabilities and Excess (Deficiency) of Income over Expenses Accounts payable - - - - - - - - - - - - - - - - - - - - - - - + $ 503.00 Borrowings, overdraft - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. + $ 2. + $ 3. + $ Total Liabilities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 503.00 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) - - - - - - - - - - - - - + $ 299.00 E1 Deduct: Any deficit carried forward by the candidate from immediately preceding election if the offices are with respect to the same jurisdiction - - - - - - - - - - - - - - - - - $ 309.00 E2 Surplus (or deficit) for the campaign period (E1) - (E2) - - - - - - - - - - - - - - - - - - - = $ (10.00) 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 fTC a candidate in the municipality of hereby declare that to the best of my knowledge and belief that these financial atements and attached upporting schedules are true and correct. Declared before clerk or commissioner in the 1. u L c:/~ l y1 Gy on (yyyy/mm/dd) cZ 0 l 1 /0 3/ 0 Signature of Clerk or Commissioner Signature of Candidate a0h/03/07 Date Filed in the Clerk's Office (yyyy/mm/dd) DEBBIE M. SHIELDS, CITY CLERK, CITY OF PICKERING, EX OFFICIO COMMISSIONER PURSUANT TO SECTION 1 t2) OF THE COMMISSIONERS FOR TAKING AFFIDAVITS ACT. 9503P (2010/01) Page 3 of 8 Schedule 1 - Contributions Pait 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 - - - - - - - - - - - - - - - + $ 22,205.00 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 - - - - - - - - - - - - - - - + Is "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 - - - - - - - - - - - - - - - - - - - - - - - - - - - = $ 22,205.00 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 $ 4,700.00 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 ® Additional information is listed on separate supplementary attachment Total $ 17,505.00 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 $ 22,205.00 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 213 Part I - Ticket Revenue Lines: (2A) x (213) (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - - - - _ Is Part II - 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 (2010/01) 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) signs Lawrence Designs $ 7.50 40 $ 300.00 Total Value of Inventory from Previous Campaign Used in Candidate's Campaign $ 300.00 Schedule 4 - Inventory of Campaign Goods and Materials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (y /mm/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 Chartered Accountant Municipality Date (yyyy/mm/dd) Pickering 2011/03/03 Contact Person Licence No. Last Name First Name Rutland Edwarfd 116 'mot 7, Address Suite/Unit No. Street No. Street Name 1024 Rouge Valley Drive City/Town Province Postal Code Pickering On L1V 4N7 Telephone No. (incl. area code) Fax No. Email Address 905-706-6369 ext. 905-666-1042 9503P (2010/01) Page 8 of 8 o CWi E O _v cn Z W G) E K n rt K E E o` n 1 ID D rn oZi G r, ~o F. 0 Z ID :x X < (D d 3 m o m° Q Q (D ° O ° Gl < a C m o. =3 0 mEL- n n m Ort - O n O N W ( n r~D 3 m Z C 47 -0 m r D r+ - m = _ W a+ m x 2. m O a m< o O C ~ c Cr n M Z3 =3 a: 't m U; E _0 5 =r 3 * , C1 < 04 w C p o . d p (D Q G) rr n M. 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