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HomeMy WebLinkAboutNazar, BradleyFinancial Statement -.Ontario& Ministry of Municipal Affairs and Housing Auditor's Report Candidate -Form 4 Municipal Elections Act, 1996 (Section 88.25) Instructions All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election . YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) I 2 0 2 2 I O 7 1 2 2 I to I 2 0 2 2 I 1 2 I 3 1 I 12] Initial filing reflecting finances from start of campaign to December 31 (or 45 days after voting day in a by-election) D Supplementary filing reflecting finances from start of campaign to end of extended campaign period Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Nazar Office for Which the Candidate Sought Election Mayor Municipality Pickering Given Name(s) Bradley Ward Name or Number (if any) Contribution Limit Spending Limit General $72,345.65 Parties and Other Expressions of A reciation $~~ ?-~-sr. e Contributions from Candidate and Spouse $22 ,757.80 D I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Bradley Nazar , declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. 2023/03/09 Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) rk or Designate ~c'l3 I o3 ) \ o 9503P (2022/04) © Queen's Printer for Ontario , 2022 Disponible en fran~is Page 1 of 9 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution N/A INCOME Total amount of all contributions (from line 1A in Schedule 1) Revenue from items $25 or less Sign deposit refund Revenue from fundraising events not deemed a contribution (from Part Ill of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. ------------------------2. -------------------------3. ------------------------4. ------------------------5. -------------------------6 . ------------------------- Tot a I Campaign Income (Do not include loan) + $ 15,642.60 + $ 450.00 + $ + $ + $ + $ + $ + $ + $ + $ + $ EXPENSES (Note: Include the value of contributions of goods and services) 1. Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 2 of Schedule 1) Advertising Brochures/flyers Signs (including sign deposit) Meetings hosted Office expenses incurred until voting day Phone and/or internet expenses incurred until voting day + $ + $ + $ + $ + $ + $ + $ 5,448.80 5,196.42 2,920.64 Salaries, benefits, honoraria, professional fees incurred until voting day + $ ------- Bank charges incurred until voting day + $ 21.00 ------- Interest charged on loan until voting day + $ ------- Other (provide full details) 1. Website + $ 822.22 ------- 2. 5 tonne carbon offset + $ 113.00 ------- 3. Pickering Town Centre event + $ 39.31 ------- 4. Ajax Pickering Board of Trade Mayoral Debate -attendee fee + $ 79.00 ------- 5. Stationary supplies + $ 63.07 ------- 6. City of Pickering sign return fee + $ 50 .00 ------- Total Expenses subject to general spending limit = $ 14,753.46 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Election day volunteer food and appreciation + $ 853.28 9503P (2022/04) Amount borrowed $ =$ 16,092.60 C1 Page 2 of 9 2. Campaign meet and greet 3. 4 . 5 . ------------------------ Total Expenses subject to spending limit for parties and other expressions of appreciation 3. Expenses not subject to spending limits + $ + $ + $ + $ = $ Accounting and audit + $ 462 .21 1,315.49 C3 ------- Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ ------- Office expenses incurred after voting day + $ ------- Phone and/or internet expenses incurred after voting day + $ ------- Salaries, benefits, honoraria, professional fees incurred after voting day + $ ------- Bank charges incurred after voting day Interest charged on loan after voting day Expenses related to recount Expenses related to controverted election Expenses related to compliance audit Expenses related to candidate's disability (provide full details) + $ + $ + $ + $ + $ 1. + $ 12.94 ------------------------------- 2. + $ ------- 3. + $ ------- 4 . + $ ------- 5. + $ Other (provide full details) 1. 2. 3 . 4. 5. ------------------------ ------------------------ ------------------------ ------------------------ ------------------------ Total Expenses not subject to spending limits Total Campaign Expenses (C2 + C3 + C4) Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 -CS) If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign Surplus (or deficit) for the campaign ------- + $ + $ + $ + $ + $ = $ 12.94 C4 + $ 10.71 01 -$ = $ 16,081.89 C5 If line D2 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who is responsible for the conduct of the election. 9503P (2022/04) Page 3 of 9 · Schedule 1 -Contributions Part I -Summary of Contributions Contributions in money from candidate and spouse Contributions in goods and services from candidate and spouse (include value listed in Table 1 and Table 2) 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 candidate or spouse). Total value of contributions exceeding $100 per contributor (from line 18; list details in Table 3 and Table 4) • 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). + $ 1,607.60 + $ + $ 510.00 + $ 13,525 .00 Less: Ineligible contributions paid or payable to the contributor -$ ------- Contributions paid or payable to the clerk , including contributions from anonymous sources exceeding $25 -$ Total Amount of Contributions (record under Income in Box C) Part II -Contributions from candidate or spouse Table 1: Contributions in goods or services ------- = $ 15,642.60 1A Description of Goods or Services Date Received Value($) (yyyy/mm/dd) Total D Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyy/mm/dd) Value($) Total D Additional information is listed on separate supplementary attachment, if completed manually. Part Ill -Contributions exceeding $100 per contributor -individuals other than candidate or spouse 9503P (2022/04) Page 4 of 9 · Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Amount Returned (yyyy/mm/dd) Received ($) to Contributor or Paid to Clerk ($) Rosemary Jellinek 21 Harbour Heights Ln . 2022/07/22 1,050 .00 St. Catharines , ON L2N 4K2 Andrew Dunbar 564 Golden Ave. Ottawa , ON 2022/09/03 1,000 .00 K2A2E9 Michael Collini 3 Audrey St. 2022/07/31 100.00 St. Catharines , ON L2N1 G3 Anton Scheglov 128 Lake Promenade 2022/07/31 250.00 Toronto , ON M8W 1A5 Kuhan Perampaladas 25 Ramblewood Drive 2022/07/31 100.00 Toronto, ON M1C3E2 Susan Nazar 27 Flynn Court 2022/08/02 100.00 St. Catharines , L2S4E1 Lindsay Kurtz 466 Carrie Ave . 2022/08/02 100.00 Ridgeway, L0S1 NO Peter Nazar 88 Canboro Rd . 2022/08/02 1,000 .00 PO Box 738 Fonthill , LOS 1 E0 Laryssa Hetmanczuk 12 Kingsborough Cres 2022/08/02 100.00 Toronto , ON M9R 2T9 Pat Perry 592 Marksbury Rd. 2022/10/02 100.00 Pickering , ON L 1W 2S8 Thomas Robson 757 Victoria Park Ave. 2022/08/31 100.00 Toronto , ON M4C 5N8 Mary Delaney 1360 Highway Seven 2022/09/12 100 .00 Brougham , ON LOH 1A0 John Nazar 21 Harbour Heights Ln . 2022/07/31 500 .00 St. Catharines, ON L2N 4K2 Steve Outhouse 367 Duvernay Drive 2022/08/10 100.00 Ottawa, ON K1 E 2N7 Christopher Vannabouathong 12 Sam Priestley Avenue 2022/08/11 100.00 Markham, ON L6B1 P1 Aili lgnacy 542 Buchanan Cres. 2022/08/12 125 .00 Ottawa , ON K1J7V4 Karen Jackson 334 Britannia Ave 2022/07/30 200 .00 Bradford , ON L3Z 1A7 Reed Mckeague 40 Crystal Beach 2022/08/15 1,000.00 Ottawa , ON K2H 5M8 Dan Wagner 249 Macintosh Dr. 2022/08/03 500 .00 Stoney Creek , ON L8S 1 J6 Adam Love 79 Fai rington Cres. 2022/08/08 250.00 St. Catharines , ON L2N6G7 Michlynn Walton 23 Park Street. 2022/08/20 500 .00 Caesarea , ON L0B1 E0 Michael Reid 941 Redbi rd Cres . 2022/09/10 250 .00 Pickering , ON L 1V5K9 9503P (2022/04) Page 5 of 9 · Name Full Address Date Received Amount Amount Returned (yyyy/mm/dd) Received ($) to Contributor or Paid to Clerk ($) Jan Dileo 943 Redbird Cres. 2022/09/10 100.00 Pickering , ON L 1V5K9 Lindsay Wingham-Smith 72 D'Arcy Magee Cres . 2022/10/17 500 .00 Toronto , ON M 1C 2T5 Cliff Coppolino 936 Redbird Cres . 2022/08/23 100.00 Pickering , ON L 1V5K7 Lauren Nazar 236 Sophia Cres. 2022/08/02 100 .00 Kitchener, ON N2R1X8 Neil Paxton 8 Diane Place 2022/08/27 500 .00 Port Hope , ON L 1A3Y6 Christopher Donaldson 169 Frank St. 2022/08/29 100.00 Ottawa , ON K2P0X4 Jessica Maga 1946 Brookshire Sq . 2022/09/02 200 .00 Pickering , ON L 1 V5E8 Helen Brenner 1422 Highbush Trail 2022/09/14 100.00 Pickering , ON L 1V1 N5 Jeff Adams 1018 Moorelands Cres . 2022/09/09 200 .00 Pickering , ON L 1W 3K4 Joel Carty 84 7 Primrose Court 2022/09/10 200.00 Pickering , L 1 X2S7 Ian Britto 938 Redbird Cres. 2022/09/11 300 .00 Pickering , ON L 1V 5K7 Wendy Duncan 4360 Sideline 12 2022/09/13 100.00 Cla remont , ON L 1Y1A2 Martin Dand 1589 Harrowsmith Crt 2022/08/02 300 .00 Pickering , ON L 1X 2L9 Robert Almack 2770 Church St. 2022/09/14 1,000 .00 Blackstock , ON L0B1 BO Peter Dyrda 70 Bornholm Dr. 2022/08/01 250.00 Toronto , ON M1C 4N2 Matt Bentley 4870 Old Brock Rd . 2022/09/30 250 .00 Pickering , ON L 1Y 1A2 Matt Emslie 184 Hardcastle Dr. 2022/09/20 100.00 Cambridge , ON N1S 0A8 B r ian Smith 30 Wellington Street East 2022/10/01 250.00 Toronto , ON M5E1S3 Patricia Valentine 5041 Wixson Street 2022/10/03 100.00 Claremont, ON L 1 Y 1 B5 Suzanne Regimbal 1240 Ilona Park Road 2022/10/07 100.00 Pickering , ON L 1W 1 E4 Brigitte Sopher 470 Whitevale Rd . 2022/09/19 150.00 Pickering , ON L 1 X 0J2 Drew Craig 1283 Wharf St. 2022/10/16 100 .00 Pickering , ON L 1W 1A2 Corrie Almack 4 7 45 Brock Road 2022/09/20 500 .00 Pickering , ON L 1Y 1A2 9503P (2022/04) Page 6 of 9 .. Name Full Address Date Received Amount (yyyy/mm/dd) Received ($) Douglas McLaughlin 562 Cattail Court 2022/10/17 100.00 Pickering , ON L 1V6A3 Connor Robinson 36 Langevin Ave 2022/10/22 100.00 Ottawa, ON K1 M 1 E9 Edward Moron 1230 Canborough Cres. 2022/10/03 100.00 Pickering, ON L 1V3K9 Total 13,525.00 D Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Address Description of Goods Date Received or Services (yyyy/mm/dd) D Additional information is listed on separate supplementary attachment, if completed manually . Total for Part 111-Contributions exceeding $100 per contributor (Add totals from Table 3 and Table 4 and record the total in Part 1 -Summary of Contributions) 9503P (2022/04) Total Amount Returned to Contributor or Paid to Clerk ($) Value($) $ 13,525.00 1 B Page 7 of 9 Schedule 2 -Fundraising Events and Activities Complete a separate schedule for each event or activity held. D Additional schedule(s) attached, if completed manually. Fundraising Event/Activity 1 Description of fundraising event/activity ------------------------------ Date of event/activity (yyyy/mm/dd) Part I -Ticket revenue Admission charge (per person) $ (If there are a range of ticket prices, attach complete breakdown of all ticket sales) Number of tickets sold Total Part I (2A X 2B) (include in Part I of 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 (include in Part I of Schedule 1) Part Ill -Other revenue not deemed a contribution X + $ + $ + $ + $ + $ Provide details (e.g., contribution of $25 or less; goods or services sold for $25 or less) 1. _________________________ +_$ ______ _ 2. + $ 3. + $ --------------------------------- 4. + $ --------------------------------- 5. + $ Total Part Ill (include under Income in Box C) Part IV -Expenses related to fundraising event or activity Provide details 1. 2. 3. 4. 5. ------------------------- ------------------------- ------------------------- ------------------------- Total Part IV Expenses (include under Expenses in Box C) 9503P (2022/04) + $ + $ + $ + $ + $ 2A 2B = $ = $ = $ = $ Page 8 of 9 ·, ' Auditor's Report -Municipal Elections Act, 1996 (Section 88.25) A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report . Professional Designation of Auditor Chartered Professional Accountant Municipality Pickering Contact Information Last Name or Single Name Chambers Address Suite/Unit Number Street Number 17 1550 Municipality Pickering Telephone Number 905-837-2555 Street Name Bayly Street Given Name(s) Donna Province Ontario Email Address dchambers@clazcpa.com The report must be done in accordance with generally accepted auditing standards and must: set out the scope of the examination Date (yyyy/mm/dd) 2023/03/08 Licence Number 2237980 Postal Code L 1W 3E1 provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement D Report is attached Personal information, if any , collected on this form is obtained under the authority of sections 88.25 and 95 of the Municipal Elections Act, 1996. Under section 88 of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom of Information and Protection of Privacy Act) documents and materials filed with or prepared by the clerk or any other election official under the Municipal Elections Act, 1996 are public records and, until their destruction , may be inspected by any person at the clerk's office at a time when the office is open . Campaign financial statements shall also be made available by the clerk in an electronic format free of charge upon request. 9503P (2022/04) Page 9 of 9 CL ACCOUNTING 17-1550 Bayly Street, Pickering, Ontario LIW 3WI T.905.837.2555 E.cpa@clazcpa.com W.www.clazcpa.com CLAZ ACCOUNTING PROFESSIONAL CORPORATION Chartered Professional Accountants To The Campaign of Bradley Nazar: Opinion We have reviewed the accompanying campaign period financial statements of the candidacy Bradley Nazar, which comprise the statement of Campaign Income and Expenses for the campaign period from July 22, 2022 to December 31, 2022 and the calculation of Surplus or Deficit as of December 31, 2022. In our opinion, except for the possible impact of the matters described in the Basis for Qualified Opinion Section of the report, the accompanying financial statements of the Campaign for the period ended December 31, 2022 are prepared in all material respects, in accordance with the financial reporting provisions of Section 88 of the Municipal Elections Act, 1996 and the Candidates' Guide for Ontario Municipal Council and School Board Elections. Basis for Qualified Opinion Due to the inherent Nature of the transactions of organization of this type, the completeness of the various categories of income and expenses is not susceptible to satisfactory audit verifications. Accordingly, our verification of income and expenses was limited to the amounts recorded in the records of the Campaign and we were not able to determine whether any adjustments might be necessary to income, expenses and period surplus/deficit for the campaign period from July 22, 2022 to December 31, 2022 and assets and liabilities as at December 31, 2022. We conducted our review in accordance with Canadian generally accepted accounting standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Review of the Financial Statements section of our report. We are independent of the Campaign in accordance with the ethical requirements the are relevant to our review of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the review evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Emphasis of Matter -Basis of Accounting and Restriction on Distribution The financial statements are prepared in accordance with provision of Section 88 of the Municipal Elections Act and the Candidates' Guide for Ontario Municipal Council and School Board Elections Act. As a result, the financial statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. ,, CL 17-1550 Bayly Street, Pickering, Ontario L 1W 3W1 ACCOUNTING T. 905.837.2555 E.cpa@clazcpa.com W. www.clazcpa.com Responsibilities of Chief Financial Officer of the Bradley Nazar campaign for the Financial Statements The Chief Financial Officer of the Bradley Nazar campaign is responsible for the preparation and fair presentation of the financial statements in accordance with the financial reporting provisions of Section 88 of the Municipal Elections Act and the Candidates' Guide for Ontario Municipal Council and School Board Elections and for such internal control as the Chief Financial Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. The Chief Financial Officer is responsible for overseeing the Campaigns financial report process. Auditor's Responsibilities for the Audit of the Financial Statements. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a report includes our qualified opinion. Reasonable assurance is a high level of assurance, but is not a guarantee the an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement wlien it exits. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not det6ecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Pickering, Ontario March 9, 2023 CLAZ Accounting Professional Corporation Chartered Professional Accountants