Loading...
HomeMy WebLinkAboutPickles, DavidFinancial Statement -Ontario'i 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 OD YYYY MM OD For the campaign period from (day clerk received nomination) I 2 0 2 21 0 612 31 to I 2 0 2 2 I 1 2 I 3 1 I [Z] 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 C.ahdidate and Office · Candidate's name as shown on the ballot Last Name or Single Name Pickles Office for Which the Candidate Sought Election Regional Councilor Municipality City of Pickering Given Name(s) David Ward Name or Number (if any) 3 Contribution Limit Spending Limit General $33,860.90 Parties and Other Expressions of Appreciation $3,386.09 Contributions from Candidate and Spouse $11,790.80 D I did not accept any contributions or incur any expenses . (Complete Boxes A and B only) Box B: Declaration I, David Pickles , declare that to the best of my knowledge and belief that these financial statements and attached su orti g schedules are true and correct. Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) Time Filed Signature of Clerk or Designate ).01_3/ail.11 11'·2oq."" 9503P (2022/04) © Queen's Printer for Ontario, 2022 Disponible en fran9ais Page 1 of 7 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution 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. 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 Sched.ule 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 + $ 39,381.50 2,381.5(} 11,614.48 11,259.02 ------- Bank charges incurred until voting day + $ 21.31 ------- Interest charged on loan until voting day + $ ------- Other (provide full details) 1. Volunteer meals + $ 7,430.81 -------'---- 2. ______________________ + $ 3. + $ ------------------------------- 4. + $ ------- 5. + $ ------- 6. + $ ------- Total Expenses subject to general spending limit = $ 32,707.12 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Campaign party + $ 2,613.38 9503 P (2022/04) Amount borrowed $ = $ 39,381.50 C1 Page 2 of7 2. + $ -------------------------------.a +$ ------------------------------- 4. + $ ------- 5. + $ ------- Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 2,613.38 C3 3. Expenses not subject to spending limits Accounting and audit + $ 1,469.00 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. + $ 6.00 ------- 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 + $ -$ 1,475.00 C4 2,586.00 D1 2,381.50 = $ 36,795.50 CS = $ 204.50 D2 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 of7 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). + $ 2,381.50 ------- Total value of contributions exceeding $100 per contributor (from line 1 B; 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 -$ 37,000.00 ------- 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 Description of Goods or Services none ._ = $ 39,381.50 1A Date Received (yyyy/mm/dd) Total D Additional information is listed on separate supplementary attachment, if completed manually. Value($) Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyy/mm/dd) Value($) large signs 2018/12/31 53 821.50 small signs 2018/12/31 140 840.00 rebar 2018/12/31 90 720.00 Total 2,381.50 D Additional information is listed on separate supplementary attachment, if completed manually. 9503P (2022/04) Page 4 of 7 Part 111-Contributions exceeding $100 per contributor -individuals other than candidate or spouse Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount (yyyy/mm/dd) Received ($) per list attached 37,000.00 Total 37,000.00 [Z] 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) none D Additional information is listed on separate supplementary attachment, if completed manually. Total for Part Ill -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($) $ 37,000.0018 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 none ------------------------------ 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 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 $25 or less) 2A 2B 1. _________________________ +_$ ______ _ 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 6 of 7 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 Ajax Contact Information Last Name or Single Name Peters Address Suite/Unit Number Street Number 2 458 Municipality Ajax Telephone Number 905-427-6768 Street Name Fairall St Given Name(s) Gordon Province Ontario Email Address gpeters@turnermoore.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) 2023/03/14 Licence Number L-215694 Postal Code L 1S 1 R6 provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement 12] 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 Chartered Professional Accountants Independent Practitioner's Audit Report To the City Clerk for David Pickles Election Campaign Qualified Opinion We have audited the accompanying Form 4 ("the financial statements") of David Pickles Election Campaign, for the campaign period from June 23, 2022 to December 31, 2022 relating to the City of Pickering Municipal Election held on October 24, 2022. 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 statements present fairly, in all material respects, the financial position of David Pickles, Candidate, as at December 31, 2022 and his income and expenses for the campaign period from June 23, 2022 to December 31, 2022 in accordance with the requirements of the Municipal Elections Act, 1996. Basis for Qualified Opinion Due to the nature of the types of transactions inherent in any election campaign, the completeness of the various categories of income and expenses is not susceptible of satisfactory audit verification. Accordingly, our verification of income and expenses was limited to the amounts recorded in the records of the David Pickles Election Campaign and we were not able to determine whether any adjustments might be necessary to income and expenses and the campaign period surplus or deficit. Our audit opinion on the financial statements for the campaign period from June 23, 2022 to December 31, 2022 was modified accordingly because of the possible effects of this limitation of scope. 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 Statements section of our report. We are independent of the David Pickles Election Campaign in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with those requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Other Matter The financial statements, which have not been, and are not intended to be, prepared in accordance with Canadian generally accepted accounting principles, are solely for the information and use of the City Clerk to comply with the requirements of the Municipal Elections Act, 1996. The financial statements are not intended to be and should not be used by anyone other than the specified users or for any other purpose. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian generally accepted auditing standards and the requirements of the Municipal Elections Act, 1996 relevant to preparing such financial statements, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Accessible+ Approachable + Accountable 2-458 Fairall Street, Ajax, ON L 1 S 1 R6 T: 905.427.6768 www.TurnerMoore.com Continued Those charged with governance are responsible for overseeing the David Pickles Election Campaign's financial reporting 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 free from material misstatement, whether due to fraud or error, and to issue an auditor's report includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that audit conducted in accordance with Canadian generally accepted auditing standards will always detect 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 these financial statements. As part of an audit in accordance Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether • 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 • procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion • the effectiveness of the Campaign's internal control. • Evaluate the overall presentation, structure and content of the financial statements, and whether • the financial statements represent the underlying transactions and events in a manner that achieves presentation. We communicate with those charged with governance 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. March 14, 2023 Ajax, Ontario Chartered Professional Accountants Licensed Public Accountants Accessible+ Approachable + Accountable Date Receipt# Name Address Amount July 4/22 1 Victor Sgro 878 Baylawn Drive, Pickering, ON LlX 2N7 1200v July 7 /22 2 Amanda Lazaridis 443 Mahogany Court, Pickering, ON LlX 0A2 1200/ July 12/22 3 Xin Zhang 7 Abbeywood Trail, North York, ON M3B 3B4 1200 ✓ July 19/22 4 Dave Friedman 801-150 Ferrand Dr., North York, ON M3C 3ES 1200 ✓ July 19/22 5 Pat Spagna lo 12 Morrison Cres, Markham, ON L3R 9L8 1200 ✓ July 19/22 6 Kathy Friedman 465 Fairlawn Ave, Toronto, ON MSM 1T9 1200 ✓ July 19/22 7 Ralph Delduca 116 Playflair Ave, Toronto, ON M6B 2R3 1200 ✓ July 19/22 8 David Singer 369 Rimrock Road, Toronto, ON M3J 3G2 1200 ✓ July 19/22 9 Anthony Biglieri 28 Bellefair Ave, Toronto, ON M4L 3T8 1200 ✓ July 19/22 10 Dr Joanne Laine-Gossin 801-150 Ferrand Dr., North York, ON M3C 3ES 1200 ✓ July 19/22 11 Mr Kelly Ward PO Box 5082, RPO Claremont, Claremont, ON Ll Y 1A4 600 ✓ Aug 3/22 12 Tony Albis 1305 Pickering Pkwy, Ste 103, Pickering, ON LlV 3P2 1200 ✓ Aug 8/22 13 Geoffrey Grayhurst 138 Hanna Road, Toronto, ON M4G 3N7 900 Aug 8/22 14 Allen Smoskowitz 20 Ravencliffe Road, Thornhill, ON L3T SN8 1200 Aug 8/22 15 Amanda Santo 138 Parkmount Rd, Toronto, ON M4J 4V4 900 Aug 12/22 16 Jack Greenberg 81 Eglinton Ave E Ste 204, Toronto, ON M4P 1J4 1000 ✓ Aug 12/22 17 Jonathon Greenberg 197 Randolph Rd, Toronto, ON M4G 3S6 1000 ✓ Aug 12/22 18 Carol Tillaart 3785 Sideline 16 North, Brougham, ON LOH lA0 1200 ✓ Aug 12/22 19 Kevin Brown 10 Flanders Rd, Toronto, ON M6C 3K6 1000 Aug 24/22 20 Sam Stone 4-1550 Kingston Rd, Unit #1001, Pickering, ON LlV 6W9 1200 ✓ Aug 24/22 21 Salar Stone 4-1550 Kingston Rd, Unit #1001, Pickering, ON LlV 6W9 1200 / Aug 24/22 22 Brenda McLean 6800 Country Lane, Whitby, ON LlM 1N7 500 Aug 24/22 23 Marilyn Weisz 50 Fleming Dr, Willowdale, ON M2K 2N9 1000/ Aug 24/22 24 Kenneth Rovinelli 1163 Old Post Drive, Oakville, ON L6M lAS 500 Aug 24/22 25 Aviva Eisenberger 111 Hill mount Ave, Toronto, ON M6B 1X7 500 Aug 24/22 26 Harry Kichler 28 Glenayr Rd, Toronto, ON MSP 3B8 1200/ Sept 23/22 27 Warren Ward 534 Uxbridge -Pickering TO, Uxbridge, ON L9P 1R4 100 Sept 23/22 28 Stavros Apostolopoulos 186 Bartley Drive, Toronto, ON M4A 1E1 1200 ~/ Sept 23/22 29 John McDermott 1667 Valley Ridge Cres, Pickering, ON, LlV 7E3 soo/ Sept 23/22 30 Rosa Lucchese 9 Francine Crt, Woodbridge, ON L4L lPS 1200 ✓ Sept 23/22 31 Al Libfeld 1815 Ironstone Manor, Unit 1, Pickering, ON LlW 3W9 1200 ✓ Oct 11/22 32 Tony Hunt 1751 Silver Maple Drive, Pickering, ON L1V 6X9 1200 ./ Oct 11/22 33 Craig Marshall 56 Brimwood Crt, Pickering, ON L1V 6L1 1200 / Oct 11/22 34 Fatemeh Lajevardi 112 Boake Trail , Richmond Hill, ON L4B 4B7 1000 .,, Oct 18/22 35 Alana De Gasperis 49 Orr Avenue, Woodbridge, ON L4L 9M8 soo ✓ Oct 18/22 36 Caterina Bitondo RR 1, Locust Hill, ON LOH lJ0 500 ../ Nov 13/22 37 Eric Pazat RR 6, Pickering, ON Ll Y 1A3 100 ✓ Nov 13/22 38 Blair McArthur 180 Renfrew Dr, Ste 120, Markham, ON L3R 9Z2 1200 ../ 37000