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HomeMy WebLinkAboutAshe, KevinFinancial 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 0 s 1 0 2 I to I 2 0 2 31 0 1 I 0 31 ~ 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 Ashe Office for Which the Candidate Sought Election Mayor Municipality City of Pickering Given Name(s) Kevin Ward Name or Number (if any) Contribution Limit Spending Limit General $72,345.65 Parties and Other Expressions of Appreciation $7,234.57 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, Kevin Ashe , declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. 2023/03/27 Date (yyyy/mm/dd} Date Filed (yyyy/mm/dd) Time Filed Signature of Clerk or Designate c:Q6~ /03/ 21-JI·. lo a.M 9503P (2022/04) © King's Printer for Ontario, 2022. Dlsponible en fran9ais Page 1 of? ----,;,-'. ------------------------------------------ Box C: Statement of Campaign Income and Expenses * Note -No entry is required. Values will auto-populated once the applicable details are calculated. LOAN Name of bank or recognized lending institution INCOME Amount borrowed $ Total amount of all contributions (from line 1 A in Schedule 1) Revenue from items $25 or less + $ + $ + $ 83,550.00 see Note* 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. + $ ------- Total Campaign Income (Do not include loan) 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 Salaries, benefits, honoraria, professional fees incurred until voting day Bank charges incurred until voting day Interest charged on loan until voting day Other (provide full details) 1. Volunteer meals 2. Office rent and utilities 3. Insurance 4. Website and social media 5. Voice broadcast and data bank 6. Postal walk Total Expenses subject to general spending limit $ $ $ $ $ $ $ $ $ $ + $ + $ + $ + $ + $ + $ $ 8,835.47 5,706.92 9,276.98 768.91 200.00 13,000.00 47.00 372.81 8,763.00 702.00 14,102.33 2,592.22 5,071.89 69,439.53 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Campaign party + $ 3,458.09 9503P (2022/04) see Note* =$ 83,550.00 C1 see Note* C2 Page 2 of7 2. Volunteer appreciation + $ 3,000.00 ------- 3. + $ ------- 4. + $ ------------------------------- 5. + $ -------Total Expenses subject to spending limit for parties and other expressions of appreciation $ 6,458.09 C3 3. Expenses not subject to spending limits Accounting and audit $ 3,164.00 Cost of fundraising events/activities (list details in Part IV of Schedule 2) Office expenses incurred after voting day $ see Note* 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. + $ 61.25 ------- 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 -C5) If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign Surplus (or deficit) for the campaign + $ -$ 3,225.25 C4 4,427.13 D1 = $ = $ 79, 122.87 CS 4,427.13 D2 If line 02 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 7 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). + $ + $ $ $ Less: Ineligible contributions paid or payable to the contributor -$ see Note* 100.00 83,450.00 see Note* 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 = $ 83,550.00 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 $100 per contributor -individuals other than candidate or spouse 9503P (2022/04) Page 4 of 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount (yyyy/mm/dd) Received ($) See summary attached 83,450.00 Total 83,450.00 0 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($) $ 83,450.00 1 B Page 5 of7 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 X 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. + $ 2A 2B --------------------------------- 2. + $ ------- 3. + $ ------- 4. + $ ------- 5. + $ Total Part II (include in Part I of Schedule 1) Part Ill -Other revenue not deemed a contribution 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) = $ = $ =$ = $ Page 6of7 :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 Town of Whitby Contact Information Last Name or Single Name Tully Address Suite/Unit Number Street Number 500 Municipality Town of Whitby Telephone Number 905-668-7788 Street Name Brock Street South Given Name(s) Andrew Province ON Email Address andrew@rstaccountants.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) 2023/03/27 Licence Number 1-18985 Postal Code L 1N 4K7 • provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement 0 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 7 of 7 2022 Kevin Ashe Campaign Contributions SchedulelA Harold Hough May12 500 3440 Audley Road Pickering ON LlX 2V9 Al Libfeld May 12 1200 115 Ironstone Manor #1Pickering ON L1 W 3W9 Jack Winberg May12 500 20 Knightswood Road Toronto ON M4N 2H1 Gerard Gervais May12 200 2235 Sheppard Ave East 905 Toronto ON M2J 5B4 Victor Sgro May12 1200 878 Baylawn Drive Pickering ON L1X 2N7 Geoffrey Grayhurst May13 1200 138 Hanna Road Toronto ON M4G 3N7 Steven Libfeld May 14 1200 12 Kereven St Toronto ON M5M 4J8 Devin Latchmana May14 1200 2664 Sapphire Drive Pickering ON L1X OGG Jasodra Latchmana May14 1200 90 Promelia Court Markham ON L3S 3S4 Cecil Ramnauth May17 200 30 Wickens Cres Ajax ON L1T3M8 Amanda Santo May 21 1200 138 Parkmount Rd Toronto ON M4J 4V4 Howard Sokolowski May21 1200 2300 Yonge Street #807 Toronto ON M5H 1C4 Carlo Vitali May27 1000 151 Flatbush Ave Woodbridge L4L8K1 Silvio De Gasperis May27 1000 600 Applewood Cres Vaughan ON L4K 4B4 Carlo De Gasperis May27 1000 127 Pine Valley Cres Woodbridge ON L4L 2W3 Michael De Gasperis May27 1000 65 Pine Valley Cres Woodbridge ON L4L 2W3 Frank Di Meo May27 1000 95 Rossmull Cres Woodbridge ON L4L 7C9 Anthony Montanaro May27 1000 600 Applewood Cres Vaughan ON L4K 4B4 Carlo Sistilli May27 1000 26 Sherbourne Dr Maple ON L6A 1G8 Geoffrey Reyes May27 1000 44 Moynahan Cres Ajax ON LlZ 1P1 Thomas Carr May27 1000 295 Milverton Blvd Toronto ON M4J 1V8 Ken Rovinelli May27 1000 1163 Old Post Drive Oakville ON L6M 1A5 Genoveffa Commisso May27 1000 230 Twin Hills Cres Woodbridge ON L4H 0H4 Kathy Apostolopoulos May28 1200 186 Bartley Dr Toronto ON M4A 1E1 Jim Apostolopoulos May28 1200 186 Bartley Dr Toronto ON M4A 1E1 Laura Apostolopoulos May28 1200 186 Bartley Dr Toronto ON M4A 1E1 Steve Apostolopoulos May 28 1200 186 Bartley Dr Toronto ON M4A 1E1 Emma Apostolopoulos May 28, 1200 186 Bartley Dr Toronto ON M4A 1E1 Peter Apostolopoulos May28 1200 186 Bartley Dr Toronto ON M4A 1E1 Taraneh Khoie May30 1200 2490 Brock Road Pickering ON LlX 2R2 Sam Stone May30 1200 2490 Brock Road Pickering ON LlX 2R2 Salar Stone May30 1200 2490 Brock Road Pickering ON LlX 2R2 Len Bitondo June 2 500 RR 1 Locust Hill ON LOH 1JO Amanda Lazaridis June 13 1200 443 Mahogany Court Pickering ON LlX OA2 Minoo Samimi June 15 1200 2490 Brock Road Pickering ON LlX 2R2 Adrian Ting June 15 1200 3 Alexandra Wood Toronto ON M5N 2R8 ldan Mizrahi June 20 1200 1806 Avenue Road Toronto ON M5M 3Zl Michael Siskind June 20 1200 7 Kereven St Toronto ON M5M 4J9 Michael Mclean June 22 1000 6000 Country Lane Whitby ON LlM 1N7 Dianne Hurtubise June 30 500 1014 -2220 Halifax Drive Ottawa ON KlG 2W7 Edward Boddy June 30 250 76 Robertson Drive Ajax ON Ll T 4B7 Susan Biglieri July 16 1200 28 Bellefair Ave Toronto ON M4L 3T8 Anthony Albis July 16 1200 1305 Pickering Pkwy #103 Pickering ON Ll V 3P2 Dave Friedman July 19 1200 #801 -150 Ferrand Dr North York ON M3C 3E5 Kathy Friedman July 19 1200 465 Fairlawn Ave Toronto ON M5M 1T9 Mark Gossin July 19 1200 150 Ferrand Dr North York ON M3C 3E5 Ralph DelDuca July 19 1200 150 Ferrand Dr #801 North York ON M3C 3E5 Pat Spagnolo July 19 1200 12 Morrison Cres Markham ON L3R 9L8 Sacha Singh July 26 1200 18 Bissland Dr Ajax ON LlZ 0C9 Lisa Singh July 26 1200 18 Bissland Dr Ajax ON LlZ 0C9 Craig Marshall July 26 1200 1295 Wharf S #9 Pickering ON LlW 1A2 Steve Lennox Aug 8 1200 3060 Con 7 Pickering ON LlY 1C4 Marlin Tillaart Aug 8 1200 3785 Sideline 16 North Brougham ON LOH 1A0 Ms. Adriana Corapi Aug 13 300 60 Pritchard Ave Toronto ON M6N 1T3 Stephen Brown Aug 13 1200 770 Kingston Rd Pickering ON Ll V 1A8 Jonathan Greenberg Aug 13 1200 197 Randolph Rd Toronto ON M4G 3S6 Jack Greenberg Aug 13 1200 181 Eglinton Ave E #204 Toronto ON M4P 1J4 Tanya Watt Aug 13 1200 770 Kingston Rd Pickering ON LlV 1A8 Kevin Brown Aug 13 1200 10 Flanders Rd Toronto ON M6C 3K6 Matthew Shaver Howard Aug 13 1200 770 Kingston Rd Pickering ON L1V 1A8 Kelly Ward Aug 18 600 PO Box 5082 RPO Claremont Claremont ON L1 Y 1A4 Anna Messina Sept 3 1200 162 Dianawood ridge Woodbridge ON L4L 6X1 Rosa Lucchese Sept 3 1200 9 Fracine Crt Woodbridge ONL4L 1P5 Moshe Eichorn Sept 3 1200 59 Alexandra Wood North York ON M5N 256 John McDermott Sept 10 500 1667 Valley Ridge Rd Pickering ON L1V 7E3 Kevin Gaudet Sept 16 500 43 Glenmount Park Rd Toronto ON M4E2N1 Lisa Hunt Oct 5 1200 151 Silver Maple Drive Pickering ON L1V 6X9 Shufeng Jiang Sept 21 600 591 Rougemount Dr Pickering ON L1 W 2C1 Vera Mercier Sept 22 1200 9 Grainger Cres Ajax ON L1 T 4Y6 Mani Shankaran Sept 24 400 909 BeachPoint Prom Pickering ON L1W 2A4 Debbie Giampietri Sept 25 1200 61 Wimpole Drive Toronto ON M2L 2L2 Cheryl Shindruk Sept 25 1200 56 Meadowbrook Lane Markham ON L3R 2C6 Alana De Gasperis Sept 26 1200 49 Orr Ave Vaughan ON L4L 9M8 Mitchell Goldhar Sept 30 1200 3200 Highway #7 Vaughan ON L4K 525 Rick Feldman Oct 1 1200 1550 Kingston Rd #300 Pickering ON LlV 1C3 Fatemeh Lajevardi Oct3 1000 112 Boake Trail Richmond Hill ON L4B 4b7 J Mutton Oct3 1200 112 Duke St Bowmanville ON LlC 2W2 Ben Smuszkowicz Oct 5 1200 1550 Kingston Rd #300 Pickering ON LlV 1C3 AIKarim Rhemtulla Oct 10 500 1778 Fairport Rd Pickering ON LlV 1S8 Chanelle Seidenfeld Oct 22 1200 388 Cortleigh Blvd North York ON MSN lRS Dave Martinko Oct 23 300 1805 Pine Grove Ave Pickering ON LlV 1K7 Aziz Mohammad Amiri Oct 23 500 637 Breezy Drive Pickering ON L1W2X4 Total $83,450 lli.i.i Ritchie Shortt & Tully LLP ~ CHARTERED _ PROFESSIONAL ACCOUNTANTS 500 Brock Street South Whitby, Ontario L 1 N 41<7 www.rstaccountants.com Telephone 905.668.7788 To Kevin Ashe, Candidate Qualified Opinion INDEPENDENT AUDITOR 'S REPORT Cristina S. Shortt Professional Corporation Andrew Tully Professional Corporation Kevin J. Ba t he Professional Corporation Brenda Mattacott Professional Corporation We have audited the accompanying Financial Statement -Auditor's Report Candidate -Form 4 ("the Financial Statement") of Kevin Ashe, candidate, for the campaign period May 2, 2022 to January 3, 2023 relating to the election held on October 24, 2022 , prepared in accordance with the reporting provisions of the 2022 Candidate 's Guide -Ontario Municipal Council and School Board Elections ("the Guide") and Section 88.22 of the Municipal Elections Act, 1996 ("the Act"). In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying Financial Statement for the period July 22, 2022 to January 3, 2023 is prepared in all material respects , in accordance with the reporting provisions of the 2022 Candidate's Guide -Ontario Municipal Council and School Board Elections and the Municipal Elections Act, 1996. Basis for Qualified Opinion Due to the inherent nature of transactions of any election campaign, the completeness of various categories of income and expenses is not susceptible to satisfactory audit verification. Accordingly, our verification of income and expenses was limited to the amounts recorded in the candidate's election campaign records and we are not able to determine whether any adjustments might be necessary to income and expenses, and surplus or deficit. Our opinion on the Financial Statement for the campaign period May 2, 2022 to January 3, 2023 was modified accordingly because of the possible effects of this limitation in scope. The Municipal Elections Act , 1996 does not require us to report, nor was it practical for us to determine that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act , 1996. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. We are independent of the Campaign in accordance with the ethical requirements that are relevant to our audit of the Financial Statement in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Emphasis of Matter -Basis of Accounting and Restrictions on Distribution Without modifying our opinion, we note that the Form 4 is prepared for information and use of the Candidate and the Town Clerk to comply with Municipal Elections Act, 1996, and as such, may not be suitable for another purpose. The attached Form 4 is not intended to be and should not be used, circulated, quoted, or otherwise referred to by anyone other than the specified users or for any other purpose without our express written consent. The Candidate's responsibility for the Financial Statement The Candidate is responsible for the preparation and fair presentation of the Financial Statement in accordance with accordance with the accounting treatment prescribed in the 2022 Candidate's Guide - Ontario Municipal Council and School Board Elections and the Municipal Elections Act, 1996, and for such internal control as he determines is necessary to enable the preparation of the Financial Statement that are free from material misstatement, whether due to fraud or error. The Candidate is responsible for overseeing the Campaign's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statement Our objectives are to obtain reasonable assurance about whether the Financial Statement as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Financial Statement. 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 Statement, 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 detecting 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. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Campaign's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Candidate. We communicate with the Candidate regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Whitby, Ontario March 27, 2023 Chartered Professional Accountants Licensed Public Accountants