HomeMy WebLinkAboutKevin Ashe�
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CHARTERED PROFESSIONAL ACCOUNTANTS
INDEPENDEfV� AlJDIT�Ft°S REPORT
To: Kevin Ashe
Municipal Elections Act, 1996 (Section 78)
We have audited the accompanying Financial Statements Form 4, campaign period statement of
income and expenses of Kevin Ashe, for the campaic�n period from June 10, 20'�4 $� Decerr�ber
31 2014 for the election held on October 27, 2014. The #inancial stateme�fi has been �repared by
the candidate based on the financial reporting provisions of th� f��nici��l Elections Act, 1996.
Management's Responsibili�y for the Fir�a�ciai Sta$err�er�t�
The chief financial officer of the candidat� is responsible for the prepar�tios� and fair presentation
of the financial statement in accordas�ce with thP financial rep�rting provisicns of fihe Municipal
Elections Act, 1996 and guidelir�es issued by Ministry of Mur�icip�i Affiairs and Housing and for
such internal control� as the chief fiinancial o��icer determines i� necessary to enable the
preparation of financial statements that are free from materiai misstaternent, whether due to fraud
or error.
Audiior's Responsibi9Aty
C�ur responsibility is to express a� opinion or� the Farm 4 7`ina�cial �tatements based on our audit.
We conducted our audit in accordance tNifh Canadi�r� generall� �ccepted auditing st�ndards.
Those standards require that we comply with ethicai requirerr�ents and plan and perform the audit
to obtain reasonable assurance about whether t�e f�nancial staiements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounis and
disclosures in the financial statements. The procedure� select�ed d�pend on the auditor's
judgment, including the assessrreent of the risks ot material misstaterr�ent of the financial
statements, whether due to fraud or er�or. In maki�g those risk assessrnents, the auditor
considers internal controls relevant to the enfity's preparation and fair pres�ntation of the financial
statement in order to design �udifi procedures �hat are �ppr�pria�e in the c�rcumstances, but not
for the purpose of expressing an opir�ioh on the effecfiveness of ti�e entity�'s intern�l controls. An
audit also includes evaluatir�g the approp�iateness o� accour�tir�g policies used and the
reasonableness of accounting est�m�ges rnade by m�r�agement, as v�ell as evaluating the overall
presentation of the financiai stat�m�nts.
We believe that the audit evidence we have obtained is suifiicient and appropriate to provide a
basis for our qualifiied audit opinion.
Basis for Qualified Opinion
Due to the inherent nature of the tra�sactions af organizafions of this �ype, t�e completeness of
the various categories of income and expens�s is no� susceptibie to satisfactory audit v�rification.
Accordingly, our verification of income �nd expe�ses was lirnited to the am�unts recorded in the
records of the can�idate and we were not able to determine v�hether any adjustrrents might be
necessary to income, expenses and p�riod sur�!�s/deficifi for fii�e carr�paign period from June 10,
20�4 to December 3'I, 20��
i�1arc A. Re��aucl �d���ard Rutland
1124 Brock Street South, Whitby, Ontario L1N 4L9 1024 Rouge Valley Drive, Picicering, Ontario L1V 4N7
Te1:905-666-2720 Fax: 905-666-1042 Te1:905-706-6369 Fax:905-666-1042
marc@renaudrutland.com ed@renaudrutland.com
!1 -� •• � :
In our opinion, except for the possible effects of the matter described in the Basis for Qualified
Opinion paragraph, the Form 4 financial statements of Kevin Ashe for the campaign period from
June 10, 2014 to December 31, 2014 is prepared, in all material respects, in accordance with the
financial reporting provisions of Municipal Elections Act, 1996 and the guidelines issued by the
Ministry of Municipal Affairs and Housing.
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RENAUD RUTLAND CHARTERED PROFESS109VAL ACCOIJNTANTS
Pickering January 31, 2015
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Ministry of IVlunicipal Affairs Fir�ancial Staterr�ent — Auditor's Report
and Housing
Form 4
Municipal Electrons Act, 1996 (Section 78)
Instructions:
All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses beyond the nomination fee
must complete Boxes C, D, Schedule 1, and Sched�le 2 as appropriate. Candidates who receive con�ributions or incur expenses in
excess of $10,000 must also attach an Au�itor's Report.
All surplus funds (after any refund to the candidate or his or her spouse) shall be paid irr�mediately 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 nomBnation� 2014 06 10 to 2014 12 31
� Primary filing reflecting finances to December 31 (or 45t" 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
Candidate's name as shown on the ballot
Last Name
Ashe
Given Name(s)
Kevin
Name of office for which the candidate sought election Ward name or no. (if any)
City Councillor Ward 1
Name of Municipality
Pickering
Spending limit issued by clerk
�24,272.90
❑ I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and 8 only)
Box B: Declaration
I, Kevin Asl�e
, a candidate in the municipality of
Pickering , hereby declare fhat 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 City of Pickering
on (YYYY/mm/dd) - `
_ ; ' �_ '.. ,
'� � � °�
�_' � � - '�
Signature of Clerk or Commissioner
.e `, �,; „�. ,.
Date Filed in the Cferk's Office (yyyy/mm/dd)
� ,.
,� � _
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�' ;�I � -° - ¢.
Signature of Candidate
9503P (2013/11) O Queen's Printer for Ontario, 2013 Disponible en fran�ais Page 1 of 8
Box C: Stater�ent af Campaign Income and Expenses
LOAN
Name of bank or recognized lending institution
Amount borrowed $ 0.00
INCOME
Total amount of all contributions (From iine 1A in Schedule 1) +$ 29,049.00
Refund of nomination filing fee +$ 100.00
Sign deposit refund + $
Revenue from fund-raising events noi deemed a contribution (From Part III of
Schedule 2) + $
Interest earned by campaign bank account +$
Other (provide full details)
1. + $
2. + $
3. + $
Total Campaign Income (Do not include I�an) _$ 29,149.00 C1
EXPENSES (Note: include the value of contributions of goods and services)
Expenses subject to spending limit
Nomination filing fee + $ 100.00
Inventory from previous campaign used in this campaign (list defiails in Table 5
of Schedule 1) + $ 799.00
Advertising + $ 6 081.93
�
Brochures/flyers + $ 7,294.15
Signs (including sign deposit) + $ 1,554.89
Meetings hosted + $
Office expenses incurred until voting day �- $ 900.75
Phone and/or Internet expenses incurred until voting day +$ 248.80
Salaries, benefits, honoraria, professional fees incurred until voting day +$ 994.00
Bank charges incurred until voting day +$ 179.92
Interest charged on loan until voting day +$ 0.00
Other (provide full details)
1. Truck + � 500.00
2. Voter ID voice broadcast +$ 4,520.00
3. + $ 0.00
Total Expenses subject to spending IBmit =$ 23,173.44 C2
Expenses not subject to spending lirnit
Accounting and audit
Cost of fund-raising events/activities (list details in Parf IV of Schedule 2)
Voting day party/appreciation notices
Office expenses incurred after voting day
Phone and/or Internet expenses incurred after voting day
Salaries, benefits, honoraria, professional fees incurred after voting day
Bank charges incurred after voting day
Interest charged on loan after voting day
Expenses related to recount
Expenses related to controverted election
Expenses related to compliance audit
Expenses related to candidate's disability (provide full details)
1. volunteer dinner
2.
3.
Other (provide full details)
1.
2.
3.
Total Expenses not subject to spending lirnit
Total Campaign Expenses (C2 + C3)
+
+
+
+
+
+
+
+
+
+
+
$ 1,130.00
$ 0.00
$ 505.26
$
$ 0.00
$ 0.00
$ I5.00
$ 0.00
$ 0.00 _
$ 0.00
$ 0.00
-� $ 1,731.76
+ $ 0.00
+ $ 0.00
+ $ 0.00
+ $ 0.00
+ $ 0.00
_ $ 3,3 82.02 C3
_ � 26,555.46 C4
9503P (2013/11) Page 2 of 8
: • � • . • • ; • � -
Excess (deficiency) of income over expenses (Income — Total Expenses)
(C1 — C4)
Eligible deficit carried forward by the candidate from the last election
Total (D1 — D2)
If there is a surplus, deduct any refund of candidate's or
spouse's contributions to the campaign
Surplus (or deficit) for the campaign
+ $ 2,593.54 D1
— $ 675.00 D2
_ $ 1,918.54
— $ 0.00
_ $ 1,918.54 D3
If line D3 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who was
responsible for the conduct of the election.
Amount of $1,918.45
paid to municipal clerk in the municipality of Pickering
9503P (2013/11) Page 3 of 8
Schedule 1 - Contributions
Part I— Summary of Contributions
Contribution from candidate (include the value of inventory listed in Table 5) + $ 799.00
Contribution from spouse + $ 0.00
Total value of contributions not exceeding $100 per contributor
• Include ticket revenue, contributions in money, goods and services
where the total contribution from a contributor is $100 or less (do not
include contributions from can�didate or spouse). +$ 0.00
Total value of contributions exceeding $100 per contributor (from line 1 B; list
details in Tables 1— 4)
o Include ticket revenue, contributions in money, goods and services where
the total contribution from a contributor exceeds $100 (do not include
contributions from candidate or spouse). �- $ 28,250.00
Less: Contributions returned or payable to the contributor —$ 0.00
Contributions paid or payable to the clerk, including contributions from
anonymous sources exceeding $10 — � 0.00
Total Amount of Contributions (Record in �ox C) _ $ 29,049.00 1A
Part II — List of Contributions from Each Single Contributor Totalling more than $100
Table 1: Monetary contributions from individuals other than candidate or spouse
Name Full Address Amouni $
see attached list
� Additional information is listed on separate supplementary attachment Total � 4,050.00
9503P (2013/11) Page 4 of 8
Table 2: Monetary contributions frorn corporations or unions
Name (Legal and Carrying on Full Address
Business As
see attached list
President or
Business IVlanaqer
� Additional information is listed on separate supplementary attachment
�luthorized
Rearesentative
Table 3: Contributions in goods or services from individuals other than candidate or spouse
(Note: must also be recorded as expenses in Box C)
Name
Full Address
❑ Additional information is listed on separate supplementary attachment
Total
Description of Goods
or Services
Total
. , ;,
23,700.00
Value $
9503P (2013/11) Page 5 of 8
Table 4: Contributions in oods or services from cor orations or unions (Note: must also be recorded as ex enses in Box C
Narne of C�rporation Full Address President o� Authorized Description of Value $
(Legal and Carrying on Business Manager Representative Goods or Services
Business As
Bpyer Chev Cadillac 715 Kingston Road Ryan Boyer Use of truck 2 500
Pickering L1V !a( weekends
❑ Additional information is listed on separate supplementary attachment
Total Part II Contributions (Add Totals fror� Tables 1-4) (Recard in Part I— Summary)
Part III — Inventory
Table 5: Inventory of Campaign Goods and Materials from Previous Campaign used in this Campaign
(Note: value must be recorded as a contribution from the candidate and �s an exper�se)
Description Date Acquired Supplier Current Market Quantity
(yyyy/mm/dd) Value $
small bag signs 2010/09/30 K8 Solutions 2.99
Large signs
2010/09/30 I K8 Solutions I 10
❑ Additional information is listed on separate supplementary attachment
Total � 500.00
$ 28,2501 �
Total Value $
100 299
50 500
Total I 799.00
9503P (2013/11) Page 6 of 8
Schedule 2— Fundraising Events and Activities
Fundraising Event/Activity
Complete a separate schedule for each �vent or activity held
❑ Additional schedule(s) attached
Description of fundraising event/activity
Date of evenUactivity (yyyy/mm/dd)
Part I — Ticket Revenue
Admission charge (per person)
(If there are a range of ticket prices, attach complete breakdown of all ticket
sales) + $
Number of tickets sold X
Total Ticket Revenue (2A x 2B) (Include in Schedule 1)
Part II — Other revenue deemed a contribution
(provide details (e.g. revenue from goods sold in excess of fair market value))
1. + $
2. + $
3. + $
4. + $
5. + $
Total Part II Revenue (include in Schedule 1)
Part 116 — Other revenue not deemed a contribu#Bon
(provide details (e.g. contributions of $10 or less; market value of goods or services sold))
1. + $
2. + $
3. + $
4. + $
5. �- $
Total Part III Revenue (include in Box C)
Part IV — Expenses related to fundraising event or activity (prov�de details)
1. +
2. +
3. +
4. �-
5. +
6. +
7. +
8. +
Total Part IV Expenses (include in Box C)
$
$
$
$
$
$
$
$
2/�a
2�
_ �
o $
_ $
� $
9503P (2013/11) Page 7 of 8
Aud6tor's Report
Municipal E/ections Act, 1996 (Section 78)
A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report.
Professional Designation of Auditor
C1lartered Professional Accountant
Municipality
Pickering �
Contact Information
Name
Last Name
Rutland
Address
Suite/Unit No. Street No
1024
City/Town
Pickering
Street Name
Rouge Valley Drive
Telephone No. (including area code) Fax No.
905-666-6720 ext. 902-666-1042
First Name
Edward
Province
ON
Email Address
ed@renaudrutland.com
Date (yyyy/mm/dd)
2015/O 1 /29
Licence Number
11692
Postal Code
L1V 4N7
The report must be done in accordance with generally accepted auditing standards and must:
• set out the scope of the examination
• provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material
misstatement
� Report is attached
Personal information, if any, collected on this form is obtained under the authority of sections 78 and 95 of the Municipal Elections Act,
1996. Under section 88 of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom of Information and
Protection of Privacy Ac fl documents and materials filed with or prepared by the clerk or any other election official under the Municipal
Elections Act, 1996 are public records and, until their destruction, may be inspected by any person at the clerk's office at a time when
the office is open. Campaign financial statements shall also be made available by the clerk in an electronic format free of charge upon
request.
9503P (2013/11) Page 8 of 8
' � � ' � '� i � � ' ���: .� � �. '.. � .:: � � '.,. '� '. '' '' � � ���:
Jack Winberg
20 Knightswood Rd
Toronto M4N 2H 1
Vijay Gupta
562 Renforth I�r
Etobicoke M9C 2N2
Leo McArthur
505 Miller Ave.
Markham L6G 1 B2
Jun Gao
1890 Spruce Hill
Pickering L1V 2S7
Yunlin Gao
1890 Spruce Hill
Pickering L1V 2S7
Todd McCarthy
132 Dundas Street West
Whitby L 1N 2L9
July 14/2014 250
Sept 12 250
Sept 19 200
Sepp 25 750
Sept 25 750
Sept 26 750
Siobhan Smith Oct 1 500
64 Lahaye Dr
Whitby L 1 P 1 LS
Frank Mongillo Oct 9 600
10 Norden Cres
Toronto M3B 1 B6
TOTAL DONATIONS 4,050
2014 onations Suyn�nary Corporations/IJnions above �100 Table 2
Donor Date Amt
Ashe Consulting Services Inc. June 10, 2014 500
74-1701 Finch Ave
Pickering L 1 V OB7
The Bench Press Ltd July 17/2014 500
2402 Stouffville Road
PO Box 245
Gormley LOH 1 GO
John Boddy Develo�ments Ltd. July 21/14 200
409 Kingston Rd West
Ajax L1S 6L7
Cougs Investments Ltd. July 25/14 750
2700 Audley Road N.
Ajax, L1Z 1T7
2385667 Ontario Ltd. July 29/14 500
(Oxnard Developments)
9140 Leslie Street #210
Richmond Hill L4B OA9
Morgan's Port Restaurant Inc. July 29/14 750
1289 Wharf Street
Pickering L 1 VV 1 A2
Invar Building Corp. Aug 6/14 500
220 Duncan Mill Road
#301
Toronto M3B 3J5
Sabourin Kimble & Assoc. LTD Aug 11 250
110 Old Kingston Rd
Aj ax L 1 T 2Z9
Dorsay (Pickering) Ltd. Aug 11 750
150 York Street #1701
Toronto MSH 3S5
SR & R Bay Ridges (two) Ltd. Aug 11 750
150 Ferrand Drive #�O1
Toronto M3C 3E5
Mosey & Mosey Insurance Agency Ltd.
Aug 12 750
100 Milverton Drive #604
Mississauga L51� 4H1
Triple Properties VII Inc Aug 12 750
186 Bartley Drive
Toronto M4A 1 E 1
2379731 Ontario Ltd. Aug 13 250
Mr Lube.
1195 Kingston Road
Pickering L 1 V 1 BS
Averton (Brock) Limited. Aug 13 750
161 Pennsylvania Ave #5
Vaughan L4K 1 C3
Bitondo's Market Ltd. Aug 17 400
RR # 1
Locust Hill L 1 H 1 JO
Spar Roofing & Metals Supplies Ltd. Aug 20 750
1350 Church Street South
Pickering L 1 W 4C 1
John McLellan Contraciing Inc. Aug 20 100
3625 Sideline 26
Claremont L 1 Y 1 A2
White Sun Developments Ltd Aug 20 750
4576 Yonge Street #500
Toronto M2N 6N4
Lebovic Enterprises Limited 1�ug 21 750
PO Box 1240
Stouffville L4A 8A2
Alltemp Products Company Ltd. Aug 21 750
827 Brock Road South
Pickering L 1 W 3J2
Louisville Homes Ltd Aug 26 750
11 Colonel Danforth Tr
Toronto M 1 C 1 P 8
7503860 Canada Inc.
Stonepay Canada Inc. Aug 29 750
2 Bloor St W #700
Toronto M4W 3R1
1889119 Ontario Inc. Sept 2 750
1295 Wharf Street #9
Pickering L 1 W 1 A2
Four-Valleys Excavating & Grading Ltdo
137 Bowes Road
Concord L4K 1 H3 Sept 8 500
McEachnie Funeral Home Inc. Sept 16 500
28 Old Kingston Road
Ajax L1T 2Z7
Boxgrove Hill Developments Inc. Sept 16 750
600 Applewood Cres
Vaughan L4K 4B4
1815 Ironstone Co�npany Ltd. Sept 19 750
1815 Ironstone Manor
# 1 Pickering L 1 W 3 W9
Miller Paving Ltd Sept 19 300
PO Box 40480
Markham L3R 9R8
Bost Investments Corp. Sept 22 750
24 Executive Place
Kitchener N2P 2N4
Metrus Developments Inc. Sept 24 500
30 Floral Parkway #300
Concord L4K 4R1
SC Financial Investments Inc. Sept 25 750
700 Applewood Cres, # 100
Vaughan L4K SX3
J.F.C. Developments Ltd. Sept 30
25 Buggey Lane
Ajax L1Z1X4
Mattamy Homes Ltd. Oct 9
2360 Bristol Circle
Oakville L6H 6M5
Trans Power Utility Contractors Inc. Oct 9
585 Applewood Cres
Concord L4K SV7
Orchard Ridge (Pickering) Inc.
#800 -3700 Steeles Ave West
Vaughan L4L 8M9
20 Vic Management Inc.
One Queen Street E
#300 Box #88
Toronto MSC 2W5
The Biglieri Group Ltd/
20 Leslie St # 121
Toronto M4M 3L4
Oct 17
Oct 17
Oct 21
Mary-Skents Developments Incorp. Oct 23
44 Upj ohn Road
Toronto M3B 2W1
Wynsum Homes (Woodgrove) Inc. Oct 23
1101 Kingston Road #210A
Pickering L 1 V 1 B 5
PEFCO Ontario Ltd. Oct 27
1734 Finch Ave
Pickering L 1 V 1 K4
Gervais Associates Ltd. Oct 29
2235 Sheppard Ave E #903
Toronto M2J SBS
500
500
650
750
500
500
500
350
200
500
Purdue Pharma Inc Nov 24 250
575 Granite Court
Pickering L 1 W 3 VV8
TOTAL CORPORATE DONATIONS 23,700
I � 1� . � , � �i . � , � i�r , � . . � . �� ;��
.� .
Michael Boyer Chev Cadillac Buick GMC LTI�
Oct 29 500
715 Kingston Rd
Pickering L 1 V 1 A9
TO�'AL CONTRIBUTIONS 500