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Home My WebLink About2019-05-19 Compliance Audit Committee Agenda - Kirk Kemp - PACKAGE.pdfC11a Ir"119toig 2018 Municipal Elections Municipal Compliance Audit Committee Agenda Date: Tuesday, May 28, 2019 Time: 6:00 PM Place: Meeting Room 1A Municipal Administrative Centre 40 Temperance St. Bowmanville, ON Inquiries & Accommodations: For inquiries about this agenda, or to make arrangements for accessibility accommodations for persons attending, please contact: Michelle Chambers, Administrative Assistant to the Clerk, at 905-623-3379, ext. 2101 or by email at mchambers(cD_clarington.net. Alternate Format: If this information is required in an alternate format, please contact the Accessibility Coordinator, at 905-623-3379 ext. 2131. Cell Phones: Please ensure all cell phones, mobile and other electronic devices are turned off or placed on non -audible mode during the meeting. Garington Municipal Compliance Audit Committee Apparent Over Contribution — Kirk Kemp Date: May 28, 2019 Time: 6:00 PM Place: Meetina Room 1A 1 Call to Order 2 Appointment of Chair 3 Disclosure of Pecuniary Interest 4 Adoption of Minutes Not applicable 5 Matters of Business 5.1 Apparent Over Contribution by Kirk Kemp 5.1.1 Opening Statement 5.1.2 Delegation(s) by Contributor/Candidates/Agents/Witnesses 5.1.3 Committee Deliberation 6 Adjournment Page 2 Clarbgton Date: May 9, 2019 2018 Municipal Elections Clerk's Report To: Municipal Election Compliance Audit Committee From: C. Anne Greentree, Municipal Clerk RE: Identification of Candidate Contributors who Appear to Have Contravened the Act - $5000 Limit for Multiple Contributions to Candidates — Kirk Kemp Subsection 88.34(1) of the Municipal Elections Act (MEA) states that "the clerk shall review the contributions reported on the financial statements submitted by a candidate under Section 88.25 to determine whether any contributor appears to have exceeded any of the contribution limits under section 88.9". In accordance with subsection 88.34(2) of the MEA, please be advised that Kirk Kemp appears to have contravened the contribution limits under section 88.9(4), by exceeding the $5000 contribution limit to two or more candidates for office on the same council or local board by $400. The following are the details of the candidate's names and contributions from the contributor: Candidate's Name Contribution Amount Steven Cooke $1000 Adrian Foster $1200 Ron Hooper $500 Mary Novak $1200 Wendy Partner $1000 Corinna Traill $500 Please find enclosed a copy of the above candidates' financial statements. AAA We Greentree, B.A., CMO Municipal Clerk Encl. Ministry of Municipal Affairs ' }r Ontario Financial Statement -Auditors 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 paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD For the campaign period from (day candidate filed nomination) 1 2 0 1 g 1 0 5 1 0 1 I to Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) �] Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Given Names) Cooke Steven YYYY MM DD 2 0 1 81 1 21 3 1 Office for which the candidate sought election Ward name or no. (if any) Regional Council 3 & 4 Municipality Clarington Spending Limit - General Spending Limit - Parties and Other Expressions of Appreciation $ 25,144.20 $ 2510.42 ❑ I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Steven Cooke , declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. �--� li q Signature of Candidate Date (yyyylmmldd) Date Filed (yyyylmmldd) Time Filed Initial of Candidate or Agent (if filed in person) Signature of Cler r Designate (? (1>21%:�, 164 / DO/ I X S.5— P H - ff tz 9503P (2078/04} 0 Queen's Printer for Ontario, 2018 Disponible an frangais Page 1 of 8 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed $ 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 III of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. 2. 3. 4. 5. Total Campaign Income (Do not include loan) EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 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. Mailing 2. 3. 4. 5. Total Expenses subject to general spending limit + $ 9,630.40 + $ 240.00 $ 9,870.40 C1 + $ 254.40 + $ 3,582.10 + $ 1,105.57 + $ 2,548.14 + $ 650.00 + $ 9.20 + $ 1,458.21 = $ 9,607.62 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. + $ 2. +$ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ C3 9503P (2018104) Page 2 of 8 Expenses not subject to spending limits Accounting and audit + $ Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ Office expenses incurred after voting day + $ Phone and/or inlernet 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. + $ 2. + $ 3. + $ 4. + $ 5. + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ C4 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) + $ 262.78 D1 Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) — $ D2 Total (137 —D2) $ 262.78 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ 262,78 Surplus (or deficit) for the campaign $ D3 _ 1 9,607.62 Cs 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 is responsible for the conduct of the election. 9503P {20M4] Page 3 of 8 Schedule 1 - Contributions Part i — Summary of Contributions Contributions in money from candidate and spouse + $ 500.00 Contributions in goods and services from candidate and spouse (include value listed in Table 3 and Table 4) + $ 254.40 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). + $ 150.00 Total value of contributions exceeding $100 per contributor (from line 1 B on page 5; list details in Table 1 and Table 2) • 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). + $ $,726.00 Less: Contributions returned 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) W $ 9,630.40 1A Part II —Contributions exceeding $100 per contributor —individuals other than candidate or spouse Table 1: Monetary contributions from individuals other than candidate or spouse Name Full Address �DateReceived Amount Received $ See Attached ❑✓ Additional information is listed on separate supplementary attachment Total 9503P (2018104) count $ turned to Contributor Paid to Clerk Page 4 of 8 Table 2: 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 or Services Date Received (yyyylmmldd) Value $ Ronald Cooke 105 Guildwood 200 - 1"x4" Stakes 2018/09/08 226.00 [] Additional information is listed on separate supplementary attachment Total 226.00 Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services $ ��O1 B 9503P (2018104) Page 5 of 8 Description of Goods or Services Date Received Value $ (yyyy/m n/dd) [] Additional information is listed on separate supplementary attachment Total Table 4: 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 (yyyy/mmldd) Supplier Quantity Current Market Value $ Election Signs 2Q06108I31 Forsey Signs 32 254.40 ❑ Additional information is listed on separate supplementary attachment Total 254.40 9503P (2018/04) Page 6 of 8 Schedule 2 - Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held ❑ Additional schedule(s) attached Description of fundraising eventlactivity Date of eventlactivity (yyyylmm/dd) Part I — Ticket revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) $ 2A Number of tickets sold X 2B Total Part I (2A X 28) (include in Part 1 of Schedule 1) Part 11-- Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part fl (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part III (include under Income in Box C) Part IV — Expenses related to fundraising event or activity Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ 6. + $ 7. + $ 8. + $ Total Part IV Expenses (include under Expenses in Box C) W9 9503P (201$104) Page 7 of 8 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 Municipality pate (yyyylmmldd) Contact Information Last Name or Single Name Given Name(s) Licence Number Address Suite/Unit No. Street No. Street Name Municipality Province Postal Code Telephone No. (including area code) Email Address 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 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 (2018104) Page 8 of 8 Name Address Donation Anna Sidiropolous 99 Atlee, Toronto $1,200.00 Aron Halpurn 1402-20 St. Patrick Street, Toronto $500.00 David Rice 17 Dean St, Brampton $500.00 Hannu Halminen 3283 Concession 7 Rd, Bowmanville $500.00 Holly Raj 17 Murray Tabbs, Bowmanville $300.00 James McAughy Lynn Williams St, Toronto $400.00 Jeff Popp 83 Hunt Ave, Richmond Hill $100.00 Joe Oliver 88 Wychwood, Toronto $150.00 John Spina 120 Fenyrose Crescent, Woodbridge $500.00 Kevin Gaudet 43 Glenmount Park Road, Toronto $500.00 Kirk Kemp 3626 Lakeshore, Newcastle $1,000.00 Lawson Gay PO Box 98006 Courtice RPO, Courtice $500.00 Lucrezia Milani 11641 Dufferin Street, Maple $500.00 Manu Raj 17 Murray Tabbs, Bowmanville $300.00 Marie Hubbard 23 Remi Crt, Newcastle $100.00 Mark Canning 50 Venton Crt, Bowmanville $150.00 Matt John 19 Parrish, Ajax $100.00 Mike Mokthar 19 Champine Sq, Bowmanville $500.00 Pixing Zhang 14 Ravenrock Crt, Toronto $100.00 Rahul Jain 10 Osgood Gate, Courtice $200.00 Roger Bouma 127 Riverside Dr, Oshawa $200.00 Suzanne Riemner Darlington Blvd, Courtice $200.00 $8,500.00 Client Copy '19901?2 Pr, 12:40:25 yr" Ontario Ministry of Municipal Affairs Financial Statement -Auditor's Report Candidate - Form 4 Municipal Elections Act, 1996 (Section $8.25) 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 $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 2 0 1$ 1 0 1 1 0 5 1 to 2 0 1 8 11 2 1 3 1 ❑ Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) ❑ Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Given Name(s) Foster Adrian umce for wnicn the candidate sought election Ward name or no. (if any) Mayor Municipality Municipality of Clarington Spending Limit - General Spending Limit - Parties and Other Expressions of Appreciation $ 60,549.35 $ 6,054.94 ❑ I did not accept any contributions or incur any expenses, (Complete Boxes A and B only) Box B: Declaration I, Adrian Foster statements and attached supporting schedules are true and correct. ignature of Candidate declare that to the best of my knowledge and belief that these financial /T�� .717 Date (yyyylmmldd) Date Filed (yyyylmmldd) Time Filed Initial of Ca o gent (if filed in person) Signature of CjeTk or DesM, to 9503P (2018104) 0 Queen's Printer for Ontario, 2018 Disponible on frangais Page 1 of 8 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institutionTD Canada Trust Amount borrowed $ 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 III of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. 2. 3. + $ 41,691.57 + $ 170.00 4. + $ 5. + $ Total Campaign Income (Do not include loan) $ 41,861,57 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of $ 5'729.00 Schedule 1) + Advertising + $ 16,548.12 Brochures/Flyers + $ 3,188.28 Signs (including sign deposit) + $ 711.19 Meetings hosted + $ 324.20 Office expenses incurred until voting day + $ 2,299,09 Phone andlor internet expenses incurred until voting day + $ 1,070.83 Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 218.36 Interest charged on loan until voting day + $ Other (provide full details) 1. Postage/Flyer insert + $ 4,859.85 2. Videography + $ 2,401.25 3. + $ 4. + $ 5. + $ Total Expenses subject to general spending limit = $ 37,350.17 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. Orono Times Thank You Ad + $ 389.85 2. Table 36 & Wild Wing Gift Cards + $ 625.00 3. LCBO (Wine) , PetroCan Cards + $ 970.55 4, My OI Blues Jacket + $ 159.95 5. Wild Wing Victory Party + $ 368.02 Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 2,513.37 C3 9503P (2018104) Page 2 of 8 Expenses not subject to spending limits Accounting and audit + $ 1,695.00 Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ Office expenses incurred after voting day + $ 29$.58 Phone and/or internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ Bank charges incurred after voting day + $ 6.45 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. +-$ 2. + $ 3. + $ 4. + $ 5. + $ Other (provide full details) 1. +$ 2. + $ 3. +$ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 1,998.03 C4 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) + $ 0.00 D1 Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) - $ D2 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 = $ D3 = $ 41,861.57 C5 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 is responsible for the conduct of the election. 9503P (2018104) Page 3 of 8 Schedule 1 -Contributions Part I — Summary of Contributions Contributions in money from candidate and spouse + $ 1,336.26 Contributions in goods and services from candidate and spouse (include value listed in Table 3 and Table 4) + $ 6,11$.09 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). + $ 75.00 Total value of contributions exceeding $100 per contributor (from line 1 B on Plage 5; list details in Table 1 and Table 2) 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). + $ 34,162.22 Less: Contributions returned 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) = $ 41,691.57 1A Part II — Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2018104) Page 4 of a Table 2: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as Expenses in Box C) Name Pull Address Description of Goods or Services Date Received (yyyy/mmldd) Value $ Karen Cashin 4026 Squair Rd., Clarington ON LOB 1 LO Office Supplies Dollar Store 2018/10/09 19.21 Karen Cashin 4026 Squair Rd_, Clarington ON LOB 1 LO Office Supplies Bulk Barn 2018/10/13 34.87 Karen Cashin 4026 Squair Rd., Clarington ON LOB 1 LO Office Supplies Staples 2018/10/04 54.94 Glen Pleasance 110 Huntington Cres., Courtice, ON L 1 E 3C5 Beer/VVine LCBO 2018/09/09 103.20 Jean Michel Komanicki 67 Kingswood Dr., Courtice, ON UE 1Z3 Pamphlet Formatting 2017/09/05 500.00 Lake Scugog Lumber 2018/10/03 226.00 I ❑ Additional information is listed on separate supplementary attachment Total 712.22 Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) $ 34,162.221 B Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services Description of Goods or Services Date Received Value $ (yyyy/mmldd) Staples, Office Supplies 2018/10101 31.01 Home Depot, Wood for Stakes 2018/09130 98.99 Home Hardware, Washers 2018/10116 21.46 Home Hardware, Screws 2018/10/16 11.63 Lake Scugog Lumber 2018/10/03 226.00 I 9503P (2018104) page 5 of a Table 4: 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 fate Acquired Supplier Quantity Current Market (YYYY/mm/dd) Value $ Banner Canada's Pride 2010/09/13 printing 1 150.00 Sign Wires Various 2010/09/01 300 300.00 Wooden Stakes Various 2010/09/01 300 400.00 Small Signs Canada's Pride 2010/09/13 Printing 300 900.00 Medium Signs Media works 2010/10120 200 1,200.00 Large Signs Canada's Pride 2014/10/20 printing 200 2,779.00 El Additional information is listed on separate supplementary attachment Total 5,729.Q0 9503P (2018104) Page a of 8 Schedule 2 - Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held Additional schedule(s) attached Description of fundraising event/activity Date of event/activity (yyyylmmldd) Part I — Ticket revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) $ 2A Number of tickets sold x 2B Total Part I (2A X 28) (include in Part 1 of Schedule 1) Part 11— Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1, + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part 11 (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 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. + $ 6. + $ 7. + $ g, + $ Total Part IV Expenses (include under Expenses in Box C) 9503P (2018104) Page 7 of 8 Auditor's Report Municipal Electrons Act, 9996 (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 municipauty Date (yyyylmmldd) Clarington 2018/03/15 Contact Information Last Name or Single Name Given Name(s) Licence Number Ray Leslie 1-15433 Address Suite/Unit No. Street No. Street Name 225 King Avenue East Municipality Province Postal Code Newcastle �ON LIB 1 H4 I elephone No. (including area code) Email Address 905 987-0570 leslie@rayandcompany.ca 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 88.25 and 95 of the Municipal Electrons 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 of 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 (2018104) Page a of 8 Adrian Foster 2018 Municipal Election Contributions Individuals Satish Thakkar 1,200.00 7001 Steeles Ave W., Unit 18, Toronto, ON M9W 0A2 Willam Woo 100.00 293 Andrew St., Newcastle ON L1 B 1 K3 Kirk Kemp 1,200.00 4553 Middle Rd„ Bowmanville, ON LIC 3K2 Hannu Halminen 1,200.00 3283 Concession Rd 7, Clarington, ON LOB IMO Matthew Pantalone 1,200.00 85 Ravensbourne Cres, Toronto, ON M9A 2B1 Gha€lcsl Annette Lee 1,200.00 1 Red RockDr, Richmond Hill, ON L4C 0E3 Gary Polansky 100.00 6 White Cliffe Crt, Courtice, ON L1 E 1T1 Glen & Wntlti Pleasance 500.00 110 Huntington Cres, Courtice, ON L1 E 3C5 Alexander Libfeld 1,200.00 82 Arjay Cres, Toronto, ON M21- 1 C7 Antonietta & Giuseppe Trentadue 1,200.00 171 Douglas Rd, Richmond Hill, ON L4E 3H5 Susan & Rel Verwey 1,200.00 3350 Brookfield Crt, Columbus, ON L1 H 7K4 Nicholas Fidei - 1,200.00 196 Hillsview Dr., Richmond Hill, ON L4C IT2 R.epm & Vilma Martire 1,200.00 18 Mccoy Court, Richmond Hill, ON L4S. 1 B6 Deena Pantalone 1,200.00 132 South Dr, Toronto, ON M4W 1S1 Rita Sinha 500.00 900 45 Cumberland Lane, Ajax, ON LIS 7K3 Sasha Cucuz 1,200.00 21 Walford Rd., Etobicoke, ON M8X 2P2 Michael Freedman 1,200.00 20 Gordon Rd., Toronto, ON M2P 1EI Derek & Laurie Baird A -i" 1,200.00 1603 Highway 2, Courtice, ON L1 E 2R7 Allison Wollacott 1,200.00 5 Remmington St, Bowmanville, ON L1C 4Z9 Robert Schickedanz 1,200.00 61 Lambert Road, Thornhill, ON L3T 7115 George Grossman 1,000.00 179 Warren Road, Toronto, ON M4V 2S4 Stephen Hennessey 500.00 78 Queen St., Bowmanville, ON L1 C 1 M5 Alan Hirschfield 1,000.00 9350 Yonge Street, Richmond Hill, ON L4C 5G2 MarK& Andrea Di Giovanni 1,200.00 69 Rustworth Crescent, Kleinburg, ON LOJ ICO Gail Sayers 1,200.00 6 Coulson Crt, Newcastle, ON L1B 1E7 Mario Veltri 200.00 1038 Pinetree Crt, Oshawa, ON L1 H 4N3 Carlo Fidani 1,200.00 24 Westmount Park Road, Toronto, ON M9P 1 R6 Rahul Jain 400.00 10 OsGoode Gate, Courtice, ON LIE 1V8 Lana Daniell 1,200.00 2885 Bayview Ave - Unit 708, North York, ON M2K 0A3 Kaitlin Daniell 1,200.00 302 Oak Park Avenue, East York, ON Edmond Vanhaverbeke 500.00 29 Caroline St E, Newcastle, ON L1 B 1 C4 Justin MacLean 400.00 49 Pinedale Crescent, Courtice, ON L1 E 3Bi Adam Goldstein 1,200.00 330 New Huntington Rd. Suite 201, Woodbridge, ON L4H 4C9 Martin Vroegh 150.00 75 Sagewood Ave, Courtice, ON L1 E 3131 Wendy Korver 500.00 340 King St. East, Bowmanville, ON L1 C 3K5 Larry Harding 1,200.00 8870 Ashburn Rd., Ashburn, ON LOB 1A0 33,450.00 RAY & COMPANY Chartered Professional Accountants Professional Corporation INDEPENDENT AUDITOR'S REPORT To the City Clerk, Municipality of Ciarington I have audited the Statement of Campaign Income and Expenses and the Calculation of Surplus or Deficit of Adrian Foster, candidate, for the campaign period from January 5, 2018 to December 31, 2018 relating to the election held on October 22, 2018. These financial statements are included in Financial Statement — Auditor's Report, Form 4. These financial statements have been prepared by Adrian Foster, candidate, based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements Adrian Foster, candidate, is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal control as the candidate determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the candidate's preparation and fair presentation of the financial statements 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 candidate's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the candidate, as well as evaluating the overall presentation of the financial statements. 1 believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Basis for Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all donations of goods and services, and receipts and disbursements. Accordingly, my verification of these transactions was limited to ensuring that the financial statements reflect the amounts recorded in the accounting records of Adrian Foster, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and I was not able to determine whether any adjustments might be necessary to income and expenses, assets or liabilities, and surplus/deficit. Leslie H. Ray, CPA, CA 572 Kingston Road West, Ajax, ON LIT 3A2 t 905-239-0071 f 905-239-0076 Chartered Professional Accountant 225 King Avenue East, Newcastle, ON L 1 B 1H4 t 905-987-0570 f 905-987-4042 Qualified Opinion In my opinion, except for the effects of matters described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the financial position of the candidate's election campaign as at December 31, 2018 and the income and expenses for the campaign period from January 5, 2018 to December 31, 2018 and the determination of surplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. Basis of Accounting and Restriction on Distribution and Use The financial statements are prepared to assist Adrian Foster to meet the requirements of the Municipal Elections Act. As a result, the Financial Statements may not be suitable for another purpose. My report is intended solely for Adrian Foster and the Ontario Ministry of Municipal Affairs and Housing and should not be distributed to parties other than the candidate and the Ministry of Municipal Affairs and Housing. Newcastle, Ontario February 26, 2019 � a ��61141 Ray & Company Chartered Professional Accountants Professional Corporation Authorized to practice public accounting by the Chartered Professional Accountants of Ontario RAY & COMPANY Chartered Professional Accountants Professional Corporation February 26, 2019 Adrian Foster Campaign 2 Found Court Bowmanville, ON LIE 2V2 Attention: Adrian Foster Dear Mr. Foster: Client Copy You have requested that I audit the financial statements of Adrian Foster Campaign, which comprise the statement of campaign income and expenses and the calculation of surplus or deficit of Adrian Foster, candidate, for the campaign period from January 5, 2018 to December 31, 2018 relating to the election held on October 22, 2018. I am pleased to confirm my acceptance and my understanding of this audit engagement by means of this letter. My audit will be conducted with the objective of my expressing an opinion on the financial statements. My Responsibilities I will conduct my audit of Adrian Foster Campaign in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Because of the inherent limitations of an audit, together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with Canadian generally accepted auditing standards. In making my risk assessments, I consider internal control relevant to the entity's preparation of the financial statements 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 entity's internal control. However, I will communicate to you in writing concerning any significant deficiencies in internal control relevant to the audit of the financial statements that I have identified during the audit. Leslie H. Ray, CPA, CA 572 Kingston Road West, Ajax, ON LIT 3A2 t 905-239-0071 f 905-239-0076 Chartered PrufessionalAccountanl 225 King Avenue East, Newcastle, ON LIB IH4 t 905-987-0570 f 905-987-4042 2of7 Adrian Foster Campaign Content of Audit Opinion Unless unanticipated difficulties are encountered, my report will be substantially in the following form; INDEPENDENT AUDITOR'S REPORT To the City Clerk of the Municipality of Clarington 1 have audited the accompanying financial statements of Adrian Foster Campaign, which comprise the statement of campaign income and expenses and the calculation of surplus or deficit of Adrian Foster, candidate, for the campaign period from January 5, 2018 to December 31, 2018 relating to the election held on October 22, 2018. These financial statements are included in Financial Statement - Auditor's Report, Form 4. These financial statements have been prepared by Adrian Foster, candidate based on the financial reporting provisions of the Municipal Elections Act, 1996. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996, 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. Auditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit. 1 conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that 1 comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 1 believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion In my opinion, the financial statements present fairly, in all material respects, the financial position of Adrian Foster Campaign as at December 31, 2018, and the income and expenses for the campaign period from January 5, 2018 to December 31, 2018 and the determination of surplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. 3 of 7 Adrian Foster Campaign If I conclude that a modification to my opinion on the financial statements is necessary, I will discuss the reasons with you in advance. If, for any reason, I am unable to complete the audit or am unable to form, or have not formed, an opinion on the financial statements, I may withdraw from the audit before issuing an auditor's report or I may disclaim an opinion on the financial statements. If this occurs, I will communicate the reasons and provide you details of any misstatements identified during the audit. Use and Distribution of my Report The examination of the financial statements and the issuance of my audit opinion are solely for the use of Adrian Foster Campaign and those to whom my report is specifically addressed by me. make no representations of any kind to any third party in respect of these financial statements and accept no responsibility for their use by any third party. I ask that my name be used only with my consent and that any information to which I have attached a communication be issued with that communication, unless otherwise agreed to by me. Reproduction of Auditor's Report If reproduction or publication of my audit report (or reference to my report) is planned in an annual report or other document, including electronic filings or posting of the report on a website, a copy of the entire document should be submitted to me in sufficient time for my review before the publication or posting process begins. Management is responsible for the accurate reproduction of the financial statements, the auditor's report and other related information contained in an annual report or other public document (electronic or paper-based). This includes any incorporation by reference to either full or summarized financial statements that I have audited. am not required to read the information contained in your website or to consider the consistency of other information on the electronic site with the original document. Management's Responsibilities My audit will be conducted on the basis that management and, where appropriate, those charged with governance acknowledge and understand that they have responsibility for: a) the preparation and fair presentation of the financial statements in accordance with the Canadian Accounting Standards for Private Enterprises; b) 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; and c) providing me with: i. unrestricted access to persons within the entity from whom I determine it is necessary to make inquiries; ii. access to all information of which management is aware that is relevant to the preparation of the financial statements, such as records, documentation and other matters; and iii. additional information that I may request from management for the purpose of the audit. As part of my audit process, I will request from management and, where appropriate, those charged with governance written confirmation concerning representations made to me in connection with the audit. 4of7 Adrian Foster Campaign Preparation of Schedules understand that you or your employees will prepare certain schedules and locate specified documents for my use before my engagement. This assistance will facilitate my work and help to minimize my costs. Any failure to provide these working papers or documents on a timely basis may impede my services and require me to suspend my services or withdraw from the engagement. Working Papers The working papers, files, other materials, reports and work created, developed or performed by me during the course of the engagement are the property of my Firm, constitute confidential information and will be retained by me in accordance with my Firm's policies and procedures. File Inspections In accordance with professional regulations (and by my Firm's policy), my client files may periodically be reviewed by practice inspectors and by other engagement file reviewers to ensure that I am adhering to my professional and Firm's standards. File reviewers are required to maintain confidentiality of client information. Governing Legislation This engagement letter is subject to, and governed by, the laws of the Province of Ontario. The Province of Ontario will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts to claim that the action has been brought in an inappropriate forum or to claim that those courts do not have jurisdiction. Dispute Resolution You agree that: (a) any dispute that may arise regarding the meaning, performance or enforcement of this engagement will, prior to resorting to litigation, be submitted to mediation; and (b) you will engage in the mediation process in good faith once a written request to mediate has been given by any party to the engagement. Any mediation initiated as a result of this engagement shall be administered within the Province of Ontario, according to its mediation rules, and any ensuing litigation shall be conducted within such province, according to provincial law. The results of any such mediation shall be binding only upon agreement of each party to be bound. The costs of any mediation proceeding shall be shared equally by the participating parties. Indemnity Adrian Foster Campaign hereby agrees to indemnify, defend (by counsel retained and instructed by me) and hold harmless my Firm, and its partners, agents or employees, from and against any and all losses, costs (including solicitors' fees), damages, expenses, claims, demands or liabilities arising out of or in consequence of: (a) The breach by Adrian Foster Campaign, or its directors, officers, agents, or employees, of any of the covenants made by Adrian Foster Campaign herein, including, without restricting the generality of the foregoing, the misuse of, or the unauthorized dissemination of, my engagement report or the financial statements in reference to which the engagement report is issued, or any other work product made available to you by my Firm. 5of7 Adrian Foster Campaign (b) The services performed by me pursuant to this engagement, unless, and to the extent that, such losses, costs, damages and expenses are found by a court of competent jurisdiction to have been due to the negligence of my Firm. In the event that the matter is settled out of court, I will mutually agree on the extent of the indemnification to be provided by your company. Time Frames I will use all reasonable efforts to complete the engagement as described in this letter within the agreed upon time frames. However, I shall not be liable for failures or delays in performance that arise from causes beyond my control, including the untimely performance by Adrian Foster Campaign of its obligations. Fees Fees at Regular Billing Rates My professional fees will be based on my regular billing rates, plus applicable HST, and are due when rendered. Fees for any additional services will be established separately. If significant additional time is necessary, I will discuss the reasons with you and agree on a revised fee estimate before I incur the additional costs. Fees will be rendered as work progresses and are payable on presentation. Billing My fees and costs will be billed as the work is completed and are payable upon receipt. Invoices unpaid 30 days past the billing date may be deemed delinquent and are subject to an interest charge of [1.5%] per month. i reserve the right to suspend my services or to withdraw from this engagement in the event that any of my invoices are deemed delinquent. In the event that any collection action is required to collect unpaid balances due to me, you agree to reimburse me for my costs of collection, including lawyers' fees. Termination If I elect to terminate my services for nonpayment, or for any other reason provided for in this letter, my engagement will be deemed to have been completed upon written notification of termination, even if I have not completed my report. You will be obligated to compensate me for all time expended and to reimburse me for all of my out-of-pocket costs through to the date of termination. Costs of Responding to Government or Legal Processes In the event I am required to respond to a subpoena, court order, government agency or other legal process for the production of documents and/or testimony relative to information I obtained and/or prepared during the course of this engagement, you agree to compensate me at my normal hourly rates for the time I expend in connection with such response and to reimburse me for all of my out- of-pocket costs (including applicable GST/HST) incurred, Other Services In addition to the audit services referred to above, we will, as allowed by the Rules of Professional Conduct/Code of Ethics, prepare your federal and provincial income tax returns and other special reports as required. Management will provide the information necessary to complete these returns/reports and will file them with the appropriate authorities on a timely basis. 6of7 Adrian Foster Campaign Use of Information It is acknowledged that I will have access to all personal information in your custody that I require to complete my engagement. My services are provided on the basis that: (a) you represent to me that management has obtained any required consents for collection, use and disclosure to me of personal information required under applicable privacy legislation; and (b) I will hold all personal information in compliance with my Privacy Statement. Communications In connection with this engagement, I may communicate with you or others via telephone, facsimile, post, courier and e-mail transmission. As all communications can be intercepted or otherwise used or communicated by an unintended third party, or may not be delivered to each of the parties to whom they are directed and only to such parties, I cannot guarantee or warrant that communications from me will be properly delivered only to the addressee. Therefore, I specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of communications transmitted by me in connection with the performance of this engagement. In that regard, you agree that I shall have no liability for any loss or damage to any person or entity resulting from: communications, including any consequential, incidental, direct or indirect; special damages, such as loss of revenues or anticipated profits; or disclosure or communication of confidential or proprietary information. This engagement letter includes the relevant terms that will govern the engagement for which it has been prepared. The terms of this letter supersede any prior oral or written representations or commitments by or between the parties. Any material changes or additions to the terms set forth in this letter will only become effective if evidenced by a written amendment to this letter, signed by all of the parties. If you have any questions about the contents of this letter, please raise them with me. If the services outlined are in accordance with your requirements, and if the above terms are acceptable to you, please sign the copy of this letter in the space provided and return it to me. I appreciate the opportunity of continuing to be of service to your campaign. Yours truly, Ray & Company Chartered Professional Accountants Professional Corporation 7of7 Adrian Foster Campaign Acknowledged and agreed on behalf of Adrian Foster Campaign by: Mr. Adrian- Oster Adrian Foster Campaign Date zoI-/ Z6-122— Adrian Foster Campaign Client Copy 2 Found Court Bowmanville, ON L1 E 2V2 February 26, 2019 To: Ray & Company Chartered Professional Accountants Professional Corporation 225 King Avenue East Newcastle, ON L1 B 1H4 Dear Leslie: This representation letter is provided in connection with your audit of the financial statements of Adrian Foster Campaign for the period ended December 31, 2018 for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with financial reporting provisions of the Municipal Elections Act, 1996 We confirm that (to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves): Financial Statements • We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated February 26, 2019 for the preparation of the financial statements in accordance with financial reporting provisions of the Municipal Elections Act, 1996; in particular, the financial statements are fairly presented in accordance therewith. • Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable, • Related -party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of financial reporting provisions of the Municipal Elections Act, 1996. • All events subsequent to the date of the financial statements and for which financial reporting provisions of the Municipal Elections Act, 1996 requiring adjustment or disclosure have been adjusted or disclosed. • The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to the representation letter. Information Provided • We have provided you with: - access to all information of which we are aware that is relevant to the preparation of the financial statements such as records, documentation and other matters; 2 of 2 - additional information that you have requested from us for the purpose of the audit; and unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence. All transactions have been recorded in the accounting records and are reflected in the financial statements. We have disclosed to you all known instances of non-compliance or suspected non- compliance with laws and regulations whose effects should be considered when preparing financial statements. Yours truly, Adrian er, Candidate t/`�Ontario Ministry of Municipal AffairsFinancial Statement -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 $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be paid immediately over to the clerk who is responsible for the conduct of the election. YYYY W DD YYYY i DD For the campaign period from (day candidate filed nomination) Rcoh 1 a5 to ( Z ❑ Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) F] Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Givea($) �kn TintICA Office for which the Candi ate sought election Ward nar e or no. (if an ) C�Lc— Municipality t Spending Limit - General Spending Limit - Parties and Other Expressions of Appreciation $ .1z Lg4q$ 2, MA"'?o I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declar • declare that to the best of my knowledge and belief that these financial statements and attached su orting schedules are true and correct. A te& ( 7 ..2 � Date (yyyylmmldd) Date Filed (yyyylmmldd) Time Filed Initial of Ca i e or Agent (if filed in person) Siggnaatt re of Clerk �Desiinate 9503P (201W04) 0 Queen's Printer for Ontario, 2018 Disponible en frangais Page 1 or 8 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed 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 III of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. 2. 3. 4, 5. Total Campaign Income (Do not include loan) EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 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. 2. 3. 4. 5. Total Expenses subject to general spending limit _ $ C1 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ C3 9503P (2618104) Page 2 of 8 Expenses not subject to spending limits Accounting and audit Cost of fundraising eventslactivities (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. 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) Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) Total (131 — D2) If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign $ CAJ C5 $ D2 - $ v Surplus (or deficit) for the campaign 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 is responsible for the conduct of the election. 9503P (2018104) Page 3 of 8 + $ +$ _ $ C4 $ CAJ C5 $ D2 - $ v Surplus (or deficit) for the campaign 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 is responsible for the conduct of the election. 9503P (2018104) Page 3 of 8 Schedule 9 -Contributions Full Address Part I — Summary of Contributions Amount Received $ Contributions in money from candidate and spouse + $ Contributions in goods and services from candidate and spouse �IT (include value listed in Table 3 and Table 4) + $ < Total value of contributions not exceeding $100 per contributor w • 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 1 B on page 5: list details in Table 1 and Table 2) • 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: Contributions returned 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) $ 1A Part II — Contributions exceeding $100 per contributor — individuals other than candidate or spouse Table 1: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Received $ Amount $ Returned to Contributor or Paid to Clerk �� r -53 �IT o�•� "I'l- As- II C- 1 Additional information is listed on separate supplementary attachment Total 3 r r — 9503P (2018104) Page 4 of 8 Table 2: 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 Value $ or Services I (yyyylmmldd) Additional information is listed on separate supplementary attachment Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) Part III -- Contributions from candidate or spouse Table 3: Contributions in goods or services Total Description of Goods or Services Date Received Value $ (yyyylmmldd) Additional information is listed on separate supplementary attachment Total v ,'� 1 B 9503P (2018/04) Page 5 of 8 Table 4: 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 (yyyylmmldd) Supplier Quantity Current Market Value $ I 10 ❑ Additional information is listed on separate supplementary attachment Total '5,-4 2- 9503P 9593P (2018/04) Page 6 of 8 Schedule 2 - Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held F1 Additional schedule(s) attached Description of fundraising event/activity Date of event/activity (yyyylmm/dd) Part I — Ticket revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) $ 2A Number of tickets sold X 2B Total Part I (2A X 2B) (include in Part 1 of Schedule 1) Part II — Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part II (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 1. + $ 2. + $ 3. + $ 4_ + $ 5. + $ Total Part III (include under Income in Box C) Part IV -- Expenses related to fundraising event or activity Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5_ + $ 6. + $ 7. + $ g. + $ Total Part IV Expenses (include under Expenses in Box C) owl _ 9503P (2018104) Page 7 of 8 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 Municipality Contact Information Last Name or Single Name Address Suite/Unit No. Street No. Street Name un ephone No. (including area code) I Email Address The report must be done in accordance with generally accepted auditing standards and must: Date (yyyylmmldd) Licence Number • 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 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 (2018104) Page 8 of 8 f- Ontario Ministry of Municipal Affairs Financial Statement - Auditor's Report Candidate - Form 4 Municipal Electrons 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 paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 2 0 1 8 0 7 1 8j to 12 0 1 8 11 21 3 1 ✓❑ Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) ❑ Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Candidate's name as shown on the ballot Last Name or Single Name Given Name(s) Novak Mary Office for which the candidate sought election Ward name or no. (if any) Regional Councillor 1 and 2 Municipality Clarington Spending Limit - General Spending Limit - Parties and Other Expressions of Appreciation $ 40,080.35 $ 4008.04 ❑ I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) I, Mary_Novak statements and attached supporting schedules are true and correct. , declare that to the best of my knowledge and belief that these financial V/ /0///7, Dae (y lmml ) Date Filed (yyyylmmldd) Time Filed Initial of Candidate or Age (if filed in person) Signa to of Clerk or D signate 1011?IL0111 7 0Y A/ c7 I LA n Ytlw/ FOtf� 9503P (2019!04) 0 Queen's Printer for Ontario, 2018 Disponible en frangais Page 1 of 12 LOAN Name of bank or recognized lending Institution Scotiabank Amount borrowed $ INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 28,045.40 Revenue from items $25 or less + $ Sign deposit refund + $ Revenue from fundraising events not deemed a contribution (from Part III of $ Schedule 2) + Interest earned by campaign bank account + $ Other (provide full details) 1 +$ 2 + $ 3. + $ 4. + $ 5. + $ Total Campaign Income (Do not include loan) _ $ 28,045.40 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of $ 8,945.40 Schedule 1) + Advertising + $ 5,585.59 Brochures/flyers + $ 2,350.97 Signs (including sign deposit) + $ 1,912.92 Meetings hosted + $ Office expenses incurred until voting day + $ 114.99 Phone and/or internet expenses incurred until voting day + $ Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 0.40 Interest charged on loan until voting day + $ Other (provide full details) 1. Promotional items - Applefest Bowmanville (Costco) + $ 119.47 2. Mail distribution costs - Canada Post + $ 6,123.07 3. Website costs - Nessis - website build and domain registration + $ 815.00 4. Robo calls - Bell Wether Technologies + $ 21599.00 5 +$ Total Expenses subject to general spending limit = $ 26,566.81 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. +$ 2 +$ 3. +$ 4. +$ .5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = I C3 9503P (2018104) Page 2 of 12 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 + $ $.50 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. +$ 2. + $ 3. + $ 4. + $ 5. + $ Other (provide full details) 1. +$ 2 + $ 3. +-$ 4. + $ 5. +-$ Total Expenses not subject to spending limits = $ 1,477.50 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 28,044.31 C5 ".:sttia<.:.:.:" :: d .. 55±SUiV"tY9YtP°P',-"`.n`.'-;«::°«'::`d::::»v;`-;::'-.'..°Y.P•.«:1«.:....P .........mmmm_Ha .m.;°�c :.Sg�'gg tltldltt 29 , S'_ m..,..s^.8.4'd.f9Pq.<IGd & _...naq%'L. n ° •••••>»••y _ yt ,. r• §}•L.tz49 iF:q: :emYII dG4 xx§Fx Fx.^.Y�¢ ,..gI 9 ' 3. - p... .n.. u'.. .. 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Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 - C5) + $ 1.09 Di Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) - $ D2 Total (Di - D2) = $ 1.09 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign - $ Surplus (or deficit) for the campaign = $ 1.09 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 is responsible for the conduct of the election. 9503P (2018104) Page 3 of 12 Schedule 1 -Contributions Part I — Summary of Contributions Contributions in money from candidate and spouse + $ Contributions in goods and services from candidate and spouse date Received (include value listed in Table 3 and Table 4) + $ 6,945.40 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 Jerry Petryshyn include contributions from candidate or spouse). + $ Total value of contributions exceeding $100 per contributor (from line 1 B on page 5; list details in Table 1 and Table 2) Courtice Ontario L1 E 21_5 • Include ticket revenue, contributions in money, goods and services where 100.00 the total contribution from a contributor exceeds $100 (do not include Karen Halminem contributions from candidate or spouse). + $ 21,100.00 Less: Contributions returned or payable to the contributor — $ Contributions paid or payable to the clerk, including contributions from Orono Ontario LOB 1 M anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) _ $ 28,045.40 1A Part II — Contributions exceeding $100 per contributor — individuals other than candidate or spouse Table 1: Monetary contributions from individuals other than candidate or snouse 9503P (2018104) Page 4 of 12 Amount $ Name Full Address date Received Amount Received $ Returned to Contributor or Paid to Clerk Jerry Petryshyn 1703 Pebblestone Road, Courtice Ontario L1 E 21_5 2018/08/01 100.00 Karen Halminem 3283 Concession Road 7, Orono Ontario LOB 1 M 2018/08/21 1,200.00 Kirk Kemp 4553 Middle Road, Bowmanville Ontario L1 C 2018/08/20 1,200.00 3K2 Satish Thackker 7001 Steeles Avenue West, Unit 18, Toronto Ontario 2018/08/13 1,200.00 M9W OA2 Gail M Sayers 6 Coulson Court, Newcastle Ontario L1 B 1 E7 2018/08/30 1,000.00 Alison Woollacott 5 Remmington Street, Bowmanville Ontario L1 C 2018/08/18 1,000.00 4Z9 Stephen Miller 1090 Appleby Avenue, Oshawa Ontario L 1 K 2R1 2018/08/20 1,000.00 William F Walker 9 Scenic View Court, King City Ontario L7B 1M4 2018/08/21 1,000.00 See additional attached See additional attached 13,400.00 ❑ Additional information is listed on separate supplementary attachment Total 21,100.00 9503P (2018104) Page 4 of 12 Table 1 (additional information) Monetary contributions from individuals other than candidate or spouse Amount $ Returned to Contributor or Name Address Date Received Amount Received $ Paid to Clerk 117 Scugog Street, Bowmanville Ontario Kathryn Shea L1C 3J3 2018-08-24 1,000.00 64 Rockland Cres., Brent Milton Whitby Ontario L1M OA9 2018-08-21 1,000.00 1443 Fenelon Cres., Oshawa Ontario L1J Nicole Mountain 6G2 2018-08-17 1,000.00 22 Trudeau Drive, Bowmanville Ontario Taylor Prins L1C 4J7 2018-08-20 1,000.00 79 Queen Street, Bowmanville Ontario Stephen Hennessey L1C 1M5 2018-10-16 900.00 82 Arjay Crescent, Toronto Ontario M21- 2LAlexander AlexanderLibfield 1C7 2018-09-05 500.00 269 Sherwood Cres., Oshawa Ontario L1 G Elizabeth Kelly 6P5 2018-09-28 300.00 146 Degrey Drive, Brampton Ontario L6P Sonya Tassone 3X7 2018-10-01 1,200.00 120 Arten Avenue, Richmond Hill Ontario Mario Digiovanni L4C 9Y3 2018-10-17 1,200.00 1603 Highway 2, Courtice Ontario L1 E Derick Baird 2R7 2018-0921 1,200.00 20 Gordan Road, Toronto Ontario M2P Michael Freedman 1E1 2018-09-14 1,200.00 1-1681 Landstaff Road, Vaughan Ontario L4K Jordan Weiner 5T3 2018-09-14 1,200.00 12 Kereven Street, Toronto Ontario M5M Stephen Aaron Libfie[d 4J8 2018-10-11 1,200.00 319 Balsam Drive, David Rice Oakvill Ontario 1-6J 3X7 2018-09.12 500.00 TOTAL 13,400.00 Table 2: Contributions In goods or services from individuals other than candidate or spouse (Note: must also be recorded as Expenses in Box C) Total for Part Il - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services 21,100.001 B Description of Goods or Services Date Received Value $ (yyyylmm/dd) Date Received Description of Goods or Services Value $ (yyyylmmldd) Date Received Description of Goods or Services Value $ (yyyy/mmldd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyylmmldd) Date Received Description of Goods or Services Value $ (yyyylmmldd) Date Received Description of Goods or Services Value $ (yyyy/mm/dd) Date Received Description of Goods or Services Value $ (yyyy/mmldd) 9503P (2018/04) Page 5 of 12 Table 4: 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 (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmm/dd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value $ 2x48 145 one sided signs Thomlison Screen Printing 145 1,228.88 202 45 signs Canada's Pride Printing 45 343.24 16x24 984 signs Canada's Pride Printing 984 3,729.36 9543P (261 B164) Page 9 of 12 Description Date Acquired (yyyylmmldd) Supplier Quantity Current Market Value $ Wooden stakes Home Depot 380 532,00 Metal holders Canada's Pride Printing 984 1,411.92 Additional information is listed on separate supplementary attachment Total 6,945.40 9503P (2018/04) Page 10 of 12 . ' Schedule 2 - Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held Additional schedule(s) attached Description of fundraising eventlactivity Date of eventlactivity (yyyylmmldd) 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 1(2A X 2B) (include in Part 1 of Schedule 1) Part II — Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1 + $ 2 + $ 3. + $ 4. + $ 5. + $ Total Part 11 (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part III (Include under Income In Box C) Part IV — Expenses related to fundraising event or activity Provide details 1. + $ 2. + $ 3. + $ 4, + $ 5. + $ 6. + $ 7 + $ a. + $ Total Part IV Expenses (include under Expenses in Box C) 2A 2B _ S 9503P (2018104) Page 11 of 12 A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report. Professional Designation of Auditor Municipality Date (yyyylmmldd) Regional Municipality of Durham 2018112117 Contact Information Last Name or Single Name Given Name(s) Licence Number Vilander Vesa 1-5365 Address Suite/Unit No. Street No. Street Name 306 21 Gladstone Avenue Municipality Province Postal Code Regional Municipality of Durham Ontario L1J 4E3 Telephone No. (including area code) Email Address 905 720-0265 vvilander@scmv.ca 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 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 (2018104) Page 12 of 12 Smith H. Howard Smith, FCPA (Retired) Richard A. Chappell, CPA, CA Chappell Deborah L. Marsh, CPA, CA Marsh Vesa K. Vilander, CPA, CA VilanderLLP Chartered Accountants INDEPENDENT AUDITORS' REPORT To Anne Greentree - Municipality of Clarington We have audited the Statement of Campaign Income and Expenses and the Calculation of Surplus or Deficit of Mary Novak, candidate for the campaign period from July 20, 2018 to December 31, 2.018 relating to the election held on October 22, 2018. These financial statements are included in Financial Statement - Auditor's Report, Form 4. The financial statements have been prepared by Mary Novak, candidate based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements Mary Novak, candidate is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal controls as the candidate determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsihility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the candidate's preparation and fair presentation of the financial statements 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 candidate's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. 21 Gladstone Avenue, Suite 306, Oshawa, Ontario LY 4E3 Tel. 905-720-0265 Toll free 1-877-326-3422 Fax 905-720-0301 Email: Accounting@SCMV.ca Website; wwtiv.scmv.ca Basis of Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all the donations of goods and services, and receipts and disbursements. Accordingly, our verification of these transactions was limited to ensuring the financial statements reflect the amounts recorded in the accounting records of Mary Novak, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and we were not able to determine whether any adjustments might be necessary to income and expenses and surplus or deficit. Qualified Opinion In our opinion, except for the effects of matters described in the Basis for Qualified Opinion Paragraph, the financial statements present fairly, in all material respects, the campaign income and expenses for the campaign period from July 20, 2018 to December 31, 2018 and the calculation of surplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. Emphasis of Matter The Municipal Elections Act, 1996 does not require us to report, nor was it practicable 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. Chartered Accountants, Licensed Public Accountants December 17, 2018 Oshawa, Ontario 11914OR26pm 1412,27 �r Ontario Ministry of Municipal Affairs Financial Statement - 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 paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 2 0 1 g 0 5 I 0 1 to 2 0 1 8 1 �] Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) [� Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Given Name(s) Partner Wendy Office for which the candidate sought election Ward name or no, (if any) Regional Councillor 3 & 4 Municipality Clarington Spending Limit - General Spending Limit - Parties and Other Expressions of Appreciation $ 25,104.20 $ 2,510.42 F] I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B; Declaration I, Wendy Partner declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. 2-011 Signature o Candidate L Date (yyyy/mrruddj Date Filed (yyyylmmldd) Time Filed Initial of Candidat or Agent (if filed in person) Signature of Clerk or -Designate 9503P (2018704) Q Queen's Printer for Ontario, 2018 Disponible en fran4ais Page i of 8 Box C. Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 19,491.09 Revenue from items $25 or less + $ Sign deposit refund + $ 100.00 Revenue from fundraising events not deemed a contribution (from Part III of Schedule 2) + $ Interest earned by campaign bank account + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Campaign Income (Do not include loan) = $ 19,591.09 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of $ 214.7D Schedule 1) + 2. Advertising + $ 5,222.97 Brochures/flyers + $ 2,388.82 Signs (including sign deposit) + $ 9,577.12 Meetings hosted + $ Office expenses incurred until voting day + $ 774.70 Phone and/or internet expenses incurred until voting day + $ Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 29.58 Interest charged on loan until voting day + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to general spending limit = $ 18,207.89 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1, + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ C3 9503P (2018104) Page 2 of 8 Expenses not subject to spending limits Accounting and audit + $ 1,356.00 Cost of fundraising even tslactivities (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 + $ 27.20 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. + $ 2• + $ 3. + $ 4. + $ 5. + $ Other (provide full details) i. + $ 2, + $ 3. + $ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 1,3$3.20 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 19,591,09 C5 Box D, Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (Cl — 05) + $ 0.00 D1 Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) — $ D2 Total (01 — 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 = $ 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 is responsible; for the conduct of the election. 9503P (2018104) Page 3 of 8 Schedule 1 - Contributions Part I — Summary of Contributions Contributions in money from candidate and spouse + $ 2,726.39 Contributions in goods and services from candidate and spouse (include value listed in Table 3 and Table 4) + $ 214,70 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 1 B on page 5; list details in Table 1 and Table 2) • 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). + $ 16,550.00 Less: Contributions returned 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) _ $ 19,491.09 1A Part II -- Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2018/04) Page 4 of 8 Table 2: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as Expenses in Box C) Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) $ 16,550.00 1B Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services 9503P (201 B/44) Page 5 of 8 Table 4: 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 [late Acquired (yyyylmmldd) Supplier quantity Current Market Value $ Hangers for signs 2014/05/01 John Hoekstra 192 214,70 Additional information is listed on separate supplementary attachment Total 214.70 9503P (201 8704) Page 6 of a Schedule 2 — Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held ❑ Additional schedule(s) attached Description of fundraising event/activity Date of event/activity (yyyylmmldd) Part I — Ticket revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) $ 2A Number of tickets sold X 2B Total Part I (2A X 2B) (include in Part 1 of Schedule 1) Part II — Other revenue deemed a contribution (e.g. revenue from goads sold in excess of fair market value) Provide details 1. + $ 2. + $ 3. + $ 4. + $ S. + $ Total Part II (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details 1. + $ 2, + $ 3. + $ 4. + $ 5. + $ Total Part III (include under Income in Box C) Part IV — Expenses related to fundraising event or activity Provide details 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ 6. + $ 7. + $ 8. + $ Total Part IV Expenses (include under Expenses in Box C) 9503P (2018/04) Page 7 of 8 Auditor's Report Municipal Elections Act 9996 (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 Date (yyyy/mmidd) Clarington 2019/03/18 Contact Information Last Name or Single Name Given Name(s) Licence Number Ray Leslie 1-15433 Address Suite/Unit No. Street No, Street Name 225 King Avenue East Municipality Province Postal Cade Newcastle ON L1 B 1H4 Telephone No. (including area code) Email Address 905 987-0570 leslie@rayandcompany.ca 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 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; 9996. 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. 95039 (2018/04) Page 6 of 8 RAY & COMPANY Chartered Professional Accountants Professional Corporation INDEPENDENT AUDITOR'S REPORT To the City Clerk, Municipality ofClarington 1 have audited the Statement of Campaign Income and Expenses and the Calculation of Surplus or Deficit of Wendy Partner, candidate, for the campaign period from May 1, 2018 to December 31, 2018 relating to the election held on October 22, 2018. These financial statements are included in Financial Statement Auditor's Report, Form 4. These financial statements have been prepared by Wendy Partner, candidate, based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements Wendy Partner, candidate, is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal control as the candidate determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the candidate's preparation and fair presentation of the financial statements 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 candidate's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the candidate, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Basis for Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all donations of goods and services, and receipts and disbursements. Accordingly, my verification of these transactions was limited to ensuring that the financial statements reflect the amounts recorded in the accounting records of Wendy Partner, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and I was not able to determine whether any adjustments might be necessary to income and expenses, assets or liabilities, and surplus/deficit. Leslie H. Ray, CPA, CA 572 Kingston Road West, Ajax, ON L1T 3A2 t 905-239-0071 f 905-239-0076 Chartered Professional Accountant 225 King Avenue East, Newcastle, ON LIB 1H4 t 905-987-0570 f 905-987-4042 Qualified Opinion In my opinion, except for the effects of matters described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the financial position of the candidate's election campaign as at December 31, 2018 and the income and expenses for the campaign period from May 1, 2018 to December 31, 2018 and the determination of surplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. Basis of Accounting and Restriction on Distribution and Use The financial statements are prepared to assist Wendy Partner to meet the requirements of the Municipal Elections Act. As a result, the Financial Statements may not be suitable for another purpose. My report is intended solely for Wendy Partner and the Ontario Ministry of Municipal Affairs and Housing and should not be distributed to parties other than the candidate and the Ministry of Municipal Affairs and Housing. Newcastle, Ontario February 26, 2019 �J Ray & Company Chartered Professional Accountants Professional Corporation Authorized to practice public accounting by the Chartered Professional Accountants of Ontario Candidate: Wendy Partner Audit for 2018 Municipal Election Run for the position of Regional Councillor Ward % Clarington INCOME71DONATIONS Jill Richardson 350 Lakebreeze, Newcastle, ON $300 Joyce Kufta- 208 Shipway, Newcastle, ON $100 Karen Ellis 7486 Thompson Rd, Kendal, ON, LOA 1EO $1200 Kirk&Sp Algoma Orchards 201Regional Rd 20, Newcastle, ON $1000 Algoma Orchards UBOT9 Dave Eastman 323 Mill St., S, Newcastle, ON LIB 1C3 $100 Shatish Thakka 7001 Steeies Ave.,W, #18, Toronto, ON M9W OA2 $1200 Tammy Rogers 56 Mill St., Newcastle, ON UB 1H8 $100 Judy VanAlstyne 56 Mill St., Newcastle, ON UB 1H8 $100 Lbw 4tgRM&Karen Halminen 3283 Conc7, Orono, ON LOB 1MO $1200 Karen Cashin 4026 Squair Rd., Orono, ON LOB 1MO $50 Sandy Cochrane 3831 Wilcox Rd, Orono, ON LOB IMO $200 Jim Hale 4579 Concession 3, Newtonville, ON LOA 1KO $600 Judy Powell 24 Westside Dr., Bowmanville, ON UC 4Y8 $50 Lynn Piggott 24 Westside Dr., Bowmanville, ON L1C 4Y8 $50 Shea Lea Latchford 50 Farncomb, Bowmanville, ON $50 Edmond VanHaverbeke 29 Caroline St., E, Newcastle, ON UC 1C4 $200 !f It !I If It Il if /! !l /1 11 a $1000 Marjorie Paterson 1266 Church St., Newcastle, ON UB 105 $100 Bob Schickendanz 61 Lambert Rd., Thornhill, ON BT 7E5 $1200 Gail M Sayers 6 Coulson Ct., Newcastle, ON L1B IE7 $500 Alison Woolacott 5 Remmington St., Bowmanville, ON L1C 4Z9 $500 Jason Pantalone 52 GlenGowan Rd., Toronto, ON M4N 1G2 $1200 Elizabeth Kelly 269 Sherwood Ct., Oshawa, ON UG 6P5 $300 GL; Sonia& e 146 Degrey Dr., Brampton, ON UP 3X7 $1200 Michael Dennis 2005 Sheppard Ave E., Suite 500 Toronto, ON M2 J 584 $100 Jim Stephen 3090 Mearns Ave., Bowmanville, ON LIC 6N7 $500 Gerry Mahoney 4548 Lakeshore Rd, Newcastle, Ont L1B O1-11 $100 Bonnie Mc Farlane 4548 Lakeshore Rd., Newcastle, ON L1B OHI $100 Joran Werner&Ma:r4go-0atriac�s 190 Neal Dr., Richmond Hill, ON L4C 3K7 $1200 G.P Hillis 1 Townline Rd., Courtice, ON $50 Louise Foster c/o Alexander Libfeld 82 Arjay Cres, Toronto M2L 1C7 $500 Adam Goldstein 10 Sulgrave Cres, Toronto, ON M21- 1W5 $1200 Wendy Korver 2826 Hwy 2, Bowmanville, On L1C 3K5' $300 Amount Received $16,550.00 Ministry of Municipal Affairs ' '%Y �r Ontario Financial Statement -Auditors 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 paid immediately over to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 12 0 1 8 1 0 7 1 2 6 f to 2 0 1 9 0 3 2 8 [] Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) 0 Supplementary filing including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Traill cn the canaiaate souont e Councillor Municipality Clarington Spending Limit - $ 15,341.10 Given Name(s) Corinna vvara name or no. (it a 3 Spending Limit - Parties $ 1534.11 I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration 1, Corinna Traill statements and attached supporting schedules are true and correct. Appreciation , declare that to the best of my knowledge and belief that these financial au Iq 10 K Date yyyylmmldd) Date Filed (yyyylmmldd) Time Filed Initial of Candidate or Agent (if filed in person) Signature of Clerk or Designate ,2D�t/�_D, I,-:)-: CEJ P11-4 9503P (2018104) 0 Queen's Printer for Ontario, 2018 Disponible an fran;ais Page 1 of a Box C., Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 16,607.21 Revenue from items $25 or less + $ Sign deposit refund + $ 180.00 Revenue from fundraising events not deemed a contribution (from Part III of Schedule 2) + $ Interest earned by campaign bank account + $ Other (provide full details) 1. +$ 2. + $ 3. + $ 4. + $ 5• + $ Total Campaign Income (Do not include loan) _ $ 16,787.21 C7 EXPENSES (Note; include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of $ 619.80 Schedule 1) + Advertising + $ 6,607.02 Brochures/flyers + $ 2,670.07 Signs (including sign deposit) + $ 3,080.32 Meetings hosted + $ 205.71 Office expenses incurred until voting day + $ 116.42 Phone and/or internet expenses incurred until voting day + $ 339.00 Salaries, benefits, honoraria, professional fees incurred until voting day + $ 250.00 Bank charges incurred until voting day + $ 46.24 Interest charged on loan until voting day + $ Other (provide full details) 1. +$ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to general spending limit = $ 13,834.28 C2 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. Voting day party/appreciation notices + $ 821.61 2. +$ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 821.61 C3 9503P (2018104) Page 2 of 8 Expenses not subject to spending limits Accounting and audit + $ 1,130.00 Cost of fundraising eventslactivities (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 + $ 200.00 Sank charges incurred after voting day + $ 66,15 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. +$ 2. + $ 3. + $ 4. + $ 5. +-$ Other (provide full details) 1. + $ 2. + $ 3. +-$ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 1,396.15 C4 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) + $ 735.17 DI Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) - $ D2 Total (DI - D2) _ $ 735.17 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign - $ 735.17 Surplus (or deficit) for the campaign = $ D3 = $ 16,052.04 C5 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 is responsible for the conduct of the election. 9503P (2018104) Page 3 of a Schedule 1 - Contributions Part I — Summary of Contributions Contributions in money from candidate and spouse + $ 3,200.00 Contributions in goods and services from candidate and spouse Date Received (include value listed in Table 3 and Table 4) + $ 1,758.45 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 Barber, John include contributions from candidate or spouse). + $ 389.10 Total value of contributions exceeding $100 per contributor (from line 1 B on page 5; list details in Table 1 and Table 2) ON M2K 2S2 • Include ticket revenue, contributions in money, goods and services where 200.00 the total contribution from a contributor exceeds $100 (do not include Bleeman, Nathan contributions from candidate or spouse). + $ 11,353.76 Less: Contributions returned or payable to the contributor — $ 94110 Contributions paid or payable to the clerk, including contributions from 304, Toronto, ON M5A 3B6 anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) _ $ U Q Z 1A Part II — Contributions exceeding $100 per contributor — individuals other than candidate or spouse Table 1: Monotary contributions from individuals other than candidate or snouse 9503P (2018/04) Page 4 of 8 Amount $ Name Full Address Date Received Amount Received $ Returned to Contributor or Paid to Clerk Barber, John 29 James Foxway, Toronto, ON M2K 2S2 2018/09/11 200.00 Bleeman, Nathan 970 Lawrence Ave W, Suite 304, Toronto, ON M5A 3B6 2018/09/12 1,200.00 Canning, Mark 50 Venton Court, Tyrone, 01\ LIC 5E9 2018/08/20 200.00 Fidani, Carlo 24 Westmount Park Rd, Toronto, ON M9P 1 R6 2018/10/11 800.00 Gray, David 246 Main St, Unionville, ON L3R 21-12 2018/09/21 600.00 Halminen, Hannu 3283 Concession Rd 7, Orono, ON LOB 1 M0 2018/10/02 500.00 Jarrett, Bessie 9 Lorraine Court, Bowmanville, ON L1 C 3L5 2018/09/02 500.00 Kemp, Kirk 4553 Middle Road, Bowmanmville, ON L1C 3K2 2018/09/05 500.00 Listed on separate supplementary attachment 6,853.76 ❑✓ Additional information is listed on separate supplementary attachment Total 11,353.76 9503P (2018/04) Page 4 of 8 Schedule 1: Contributors to Corinna Traill for Councillor Campaign, 2018 (Supplemental to close of Dec 31118) Table 1: Monetary Contributions from individuals other than candidate or spouse (Over $100) Name Libfeld Alexander Longo Ferdinando Rovinelli Kenneth 5chickedan Robert Spina Hawes Traill Traill Traill Bertucci Andrews John Kiley Larisa John Terry Enzo Evelyn Address 82 Arjay Cres, Toronto, ON M21 -1C7 15 Barrington Place, Courtice, ON L1 E2K8 1163 Old Post Dr, Oakville, ON L6M1A5 61 Lambert Rd, Thornhill, ON L3T7E5 7681 Highway 27, Unit 16, Woodbridge, ON L4L4M5 2272 Regional Road 42, Bowmanville ON, L1 C 3K5 81 Hobbs Drive, Bowmanville, ON L1 C3M2 81 Hobbs Drive, Bowmanville, ON L1C3M2 81 Hobbs Drive, Bowmanville, ON LIIC31VI2 1277 Robson Cres, Milton, ON L9T6N5 1371 Dobbin Ave, Peterborough, ON K9J6B1 Date Received Amount 5/Sep/18 $ 500.00 2/Dec118 $ 500.00 410ctI18 $ 125.00 1/sep/18 $ 1,200.00 41Sep118 $ 1,200.00 8/Sep/18 $ 128.76 2/Sep/18 $ 250.00 9/Oct/18 $ 600.00 20/Aug/18 $ 1,000.00 24/Jan/19 $ 1,200.00 191Jan/19 $ 150.00 $ 6,853.76 Table 2: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as Expenses in Box C) Total for Part II -Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part 1 - Summary of Contributions) $ 11,353.76 1B Part III — Contributions from candidate or spouse Table 3: Contributions in goods or services Description of Goods or Services Date Received (yyyylmmldd) Date Received (yyyylmmldd) Date Received (yyyylmmldd) Value $ Description of Goods or Services Value $ Description of Goods or Services Value $ Bulk Barn (Advertising) 2018/08/09 177.98 Bulk Barn (Advertising) 2018/08/16 183.06 Bulk Barn (Advertising) 2018/08/16 122.04 Home Hardware (Signs) 2018/08/18 46.85 Facebook (Advertising) 2018/08/22 200,52 Balloons on Bloor (Advertising) 2018/10/11 508,50 as0srr (2U18104) Page 5 of 8 Table 4: 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 (yyyy/mm/dd) Supplier Quantity Current Market Value $ Signs - lawn 2018/07/26 Lakefront Graphix 50 469.50 Sign Posts 2018/07/26 Wood posts 100 50.00 Additional information is listed on separate supplementary attachment Total 519.50 9503P (2018/04) Page 6 of 8 Schedule 2 - Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held Additional schedule(s) attached Description of fundraising event/activity Date of event/activity (yyyylmmldd) _ _ Part I — Ticket revenue Admission charge (per person) (If there are a range of ticket prices, attach complete breakdown of all ticket sales) $ 2A Number of tickets sold X 2B Total Part I (2A X 213) (include in Part 1 of Schedule 1) Part Il — Other revenue doomed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details t, + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part II (include in Part 1 of Schedule 1) Part III — Other revenue not deemed a contribution (e.g. contribution of $25 or less; goods or services sold for $25 or less) Provide details t, + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part III (include under Income in Box C) Part IV — Expenses related to fundraising event or activity Provide details 1. + $ 2. + $ 3. + $ 5. + $ g. + $ 7. + $ g_ + $ Total Part IV Expenses (include under Expenses in Box C) _ S 9503P (2018!04) Page 7 of 8 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 auditors report. Professional Designation of Auditor Chartered Professional Accountant Municipality REGIONAL MUNICIPALITY OF DURHAM Contact Information Date (yyyytmmldd) 2019/03/28 Last Name or aingie Name Given Name(s) Licence Number MARSH DEBORAH 11-15806 Address Suite/Unit No, Street No. Street Name 306 121 1GLADSTONE AVENUE municipamy Province Postal Code OSHAWA ION ILIJ 4E3 'telephone No. (including area code) Email Address 905 720-0265 DMARSH@SCMV.CA 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 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 lntbanation 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 (2018104) Page a of 8 Smith H. Howard Smith, FCPA (Retired) Richard A. Chappell, CPA, CA (Retired) Chappell Deborah L. Marsh, CPA, CA Marsh Vesa K. Vilarrrler, CPA, CA VilanderLLP Chartered Accountants INDEPENDENT AUDITORS' REPORT To Anne Greentree - Municipality of Clarington We have audited the Statement of Campaign Income and Expenses and the Calculation of Surplus or Deficit of Corinna Traill, candidate for the campaign period from July 26, 2018 to March 28, 2019 relating to the election held on October 22, 2018. These financial statements are included in Financial Statement - Auditor's Report, Form 4. The financial statements have been prepared by Corinna Traill, candidate based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements Corinna Traill, candidate is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal controls as the candidate determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the candidate's preparation and fair presentation of the financial statements 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 candidate's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis of Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all the donations of goods and 21 Gladstone Avenue, Sprite 306, Oshawa, Ontario LIJ 4E3 Tel, 905-720-0265 Toll free 1-877-326-3422 Fax 905-720-0301 Email: Accounting@SCMV.ca Website: services, and receipts and disbursements. Accordingly, our verification of these transactions was limited to ensuring the financial statements reflect the amounts recorded in the accounting records of Corinna Traill, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and we were not able to determine whether any adjustments might be necessary to income and expenses and surplus or deficit. Qualified Opinion In our opinion, except for the effects of matters described in the Basis for Qualified Opinion Paragraph, the financial statements present fairly, in all material respects, the campaign income and expenses for the campaign period from July 26, 2018 to March 28, 2019 and the calculation of surplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, 1996. Emphasis of Matter The Municipal Elections Act, 1996 does not require us to report, nor was it practicable 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. Chartered Accountants, Licensed Public Accountants March 28, 2019 Oshawa, Ontario