HomeMy WebLinkAboutJones, Janice - Financial StatementsOntario Q Ministry of Municipal Affairs Financial Statement —
and Housing Auditor's Report Candidate — Form 4
Municipal Elections Act, 1996 (Section 88.25)
Instructions
All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete
Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in
excess of $10,000 must also attach an Auditor's Report.
All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible
for the conduct of the election.
YYYY MM DID YYYY MM DID
For the campaign period from (day clerk received nomination) 1 2 0 2 2 I 0 5 I 1 6 I to 1 2 0 2 3 10 11 0 3
✓❑ Initial filing reflecting finances from start of campaign to December 31 (or 45 days after voting day in a by-election)
❑ Supplementary filing reflecting finances from start of campaign to end of extended campaign period
Box A: Name of Candidate and Office
Candidate's name as shown on the ballot
Last Name or Single Name Given Name(s)
Jones Janice
Office for Which the Candidate Sought Election Ward Name or Number (if any)
Regional Councillor 1 & 2
Municipality
Clarington
Spending Limit Contribution Limit
General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse
$45,059.65 $4,505.96 $14,425.80
❑ 1 did not accept any contributions or incur any expenses. (Complete Boxes A and B only)
Box B: Declaration
I, Janice Jones declare that to the best of my knowledge and
belief that these financial statements and attached supporting schedules are true and correct.
4"AA— aoz3 AD3ka7
ignature of Candidate Date (yyyy/mm/dd)
Date Filed (yy y/mm/dd) Time Filed Initial of Candidate or Agent (if filed in person) Sign at of IerJs orDesignate
aoa31t/��27 3:14 pli . Aq,
9503P (2022/04) 0 King's Printer for Ontario, 2022, 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)
+ $
18,170.00
Revenue from items $25 or less
+ $
Sign deposit refund
+ $
150.00
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.
+ $
6.
+ $
Total Campaign Income (Do not include loan)
_ $ 18,320.00 C1
EXPENSES (Note: Include the value of contributions of goods and services)
1. Expenses subject to general spending limit
Inventory from previous campaign used in this campaign
(list details in Table 2 of Schedule 1)
+ $
Advertising
+ $
3,433.37
Brochures/flyers
+ $
4,796.25
Signs (including sign deposit)
+ $
7,433.13
Meetings hosted
+ $
Office expenses incurred until voting day
+ $
Phone and/or internet expenses incurred until voting day
+ $
250.00
Salaries, benefits, honoraria, professional fees incurred until voting day
+ $
Bank charges incurred until voting day
+ $
47.37
Interest charged on loan until voting day
+ $
Other (provide full details)
1.
+ $
2.
+ $
3.
+ $
4.
+ $
5.
+ $
6.
+ $
Total Expenses subject to general spending limit
= $
16,960.12 C2
2. Expenses subject to spending limit for parties and other expressions
of appreciation
1.
+ $
9503P (2022/04) Page 2 of 8
2.
3.
4.
5.
+$
+ $
+ $
+$
Total Expenses subject to spending limit for parties and other
expressions of appreciation
= $ C3
3. Expenses not subject to spending limits
Accounting and audit
+ $ 2,034.00
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
+ $ 26.50
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
= $ 2,060.60 C4
Total Campaign Expenses (C2 + C3 + C4)
_ $
Box D: Calculation of Surplus or Deficit
Excess (deficiency) of income over expenses
(Income minus Total Expenses) (Cl — C5)
If there is a surplus, deduct any refund of candidate's or spouse's
t 'b f t th
+ $ 299.38 D1
con ri u ions o e campaign - 1P 299.38
Surplus (or deficit) for the campaign =$ 16 D2
If line D2 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk
who is responsible for the conduct of the election.
18,020.62 C5
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Schedule 1 — Contributions
Part I — Summary of Contributions
Contributions in money from candidate and spouse
+ $ 7,500.00
Contributions in goods and services from candidate and spouse
(include value listed in Table 1 and Table 2)
+ $ 250.00
Total value of contributions not exceeding $100 per contributor
• Include ticket revenue, contributions in money, goods and services
where the total contribution from a contributor is $100 or less
(do not include contributions from candidate or spouse).
+ $ 20.00
Total value of contributions exceeding $100 per contributor
(from line 1 B; list details in Table 3 and Table 4)
• Include ticket revenue, contributions in money, goods and services
where the total contribution from a contributor exceeds $100
(do not include contributions from candidate or spouse).
+ $ 10,400.00
Less: Ineligible contributions paid or payable to the contributor
— $
Contributions paid or payable to the clerk, including contributions
from anonymous sources exceeding $25
— $
Total Amount of Contributions (record under Income in Box C)
_ $ 18,170.00 1A
Part II — Contributions from candidate or spouse
Table 1: Contributions in goods or services
Description of Goods or Services
Date Received
(yyyy/mm/dd)
Value ($)
Internet/Phone
2022/10/24
250.00
Total
1 250.00
Additional information is listed on separate supplementary attachment, if completed manually.
Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign
(Note: Value must be recorded as a contribution from the candidate and as an expense.)
Description Date Acquired Supplier Quantity Current Market
(yyyy/mm/dd) I I Value ($)
Total
❑ Additional information is listed on separate supplementary attachment, if completed manually.
Part III — Contributions exceeding $100 per contributor — individuals other than candidate or spouse
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Table 3: Monetary contributions from individuals other than candidate or spouse
Name
Full Address
Date Received
Amount
Amount Returned
(yyyy/mm/dd)
Received ($)
to Contributor or
Paid to Clerk ($)
Lee Harris
302 Oak Park Ave, Toronto,
2022/05/23
1,200.00
ON M4C 4N5
Yitzak N Thomas
305 Milner Avenue, Suite 916,
2022/06/06
1,200.00
Scarborough ON M 1 B 3V4
Kirk Kemp
201 Regional Road 42,
2022/06/15
1,000.00
Newcastle, ON L1 B OT9
Marilyn Fleming
68 Athabasca St, Oshawa, ON
2022/08/17
500.00
L1H 7H6
Rocco & Irene Pantalone
291 Edgeley Blvd. Suite 1,
2022/08/31
1,200.00
Concord ON L4K U4
Jeanne Winters
95 Perry Ave, Hampton ON
2022/09/12
150.00
LOB 1J0
Suzanne & Dietmar Reiner
35 Darlington Blvd. Courtice,
2022/09/24
300.00
ON U E 2J8
John Mutton
112 Duke St. Bowmanville, ON
2022/09/30
1,200.00
L1C 2W2
Marion Greenbert
7 Strathearn Rd. York, ON
2022/10/03
1,000.00
M6C 1 R2
Alan Greenbert
2345 Yonge St. Suite 804,
2022/10/11
1,000.00
Toronto ON M413 2E5
Bart Hawkins Kreps
50 West Beach Rd,
2022/10/19
150.00
Bowmanville, ON L1C 7136
Absar Beg
415 Sheppard Ave, Pickering
2022/10/06
1,000.00
ON L1V 1E6
Total
9,900.00
❑ Additional information is listed on separate supplementary attachment, if completed manually.
Table 4: Contributions in goods or services from individuals other than candidate or spouse
(Note: Must also be recorded as Expenses in Box C.)
Name
Full Address
Description of Goods
or Services
Date Received
(yyyy/mm/dd)
Value ($)
Dave Cachia
46 Kingswood Dr. Courtice
ON L1E 1G3
Website/IT
2022/10/01
500.00
9503P (2022/04) Page 5 of 8
Name Full Address Description of Goods Date Received Value ($)
or Services (yyyy/mm/dd)
Total 500.00
Additional information is listed on separate supplementary attachment, if completed manually.
Total for Part III — Contributions exceeding $100 per contributor
(Add totals from Table 3 and Table 4 and record the total in Part 1 — Summary of Contributions) $ 10,400.00 1 g
9503P (2022104) Page 6 of 8
Schedule 2 — Fundraising Events and Activities
Complete a separate schedule for each event or activity held. ❑ Additional schedule(s) attached, if completed manually.
Fundraising Event/Activity 1
Description of fundraising event/activity
Date of event/activity (yyyy/mm/dd)
Part I — Ticket revenue
Admission charge (per person) $
(If there are a range of ticket prices, attach complete breakdown of all ticket sales)
Number of tickets sold
x
Total Part I (2A X 2B) (include in Part I of Schedule 1)
Part II — Other revenue deemed a contribution
Provide details (e.g., revenue from goods sold in excess of fair market value)
1.
+
$
2.
+
$
3.
+
$
4.
+
$
5.
+
$
Total Part II (include in Part I of Schedule 1)
Part III — Other revenue not deemed a contribution
Provide details (e.g., contribution of $25 or less; goods or services sold for $25 or less)
1.
+
$
2.
+
$
3.
+
$
4.
+
$
5.
+ $
Total Part III (include under Income in Box C)
Part IV — Expenses related to fundraising event or activity
Provide details
1.
+
$
2.
+
$
3.
+
$
4.
+
$
5.
+
$
Total Part IV Expenses (include under Expenses in Box C)
2A
213
IM]
9503P (2022/04) 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 auditor's report.
Professional Designation of Auditor
Chartered Professional Accountant
Municipality
Date (yyyy/mm/dd)
Clarington
2023/03/20
Contact Information
Last Name or Single Name
Given Name(s)
Licence Number
Hurmizi
Sam
1-16359
Address
Suite/Unit Number Street Number
Street Name
309 18
Crown Steel Drive
Municipality
Province
Postal Code
Markham
ON
L3R 9X8
Telephone Number
Email Address
905-944-0444
samh@smca.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 (2022/04) Page 8 of a
J ),)SMCA
INDEPENDENT AUDITOR'S REPORT
SHCPA Professional Corporation
18-309 Crown Steel Drive
Markham ON, UR 9X8
Tel: (905) 944-0444
Fax: (905) 489-2770
www.smca.ca
PURSUANT TO SECTION 88.25 OF THE MUNICIPAL ELECTIONS ACT, 1996
To City Clerk and Returning Officer, Municipality of Clarington
Qualified Opinion
I have audited the Financial Statement- (Form 4) of Janice Jones, Candidate, for the campaign period
from May 16, 2022, to January 3, 2023, relating to the election held on October 24, 2022, including
Box C: Statement of Campaign Income & Expense and Box D: Calculation of Surplus or Deficit. The
financial information has been prepared by Janice Jones, the Candidate, based on the financial
reporting provisions of Section 88.22 of the Municipal Elections Act, 1996.
In my opinion, except for the effect of adjustments, if any, which I might have determined to be
necessary had I been able to satisfy myself as to the records as described in the Basis of Qualified
Opinion paragraph, these accompanying financial statements present fairly, in all material respects,
the income and expenses of the campaign period from May 16, 2022, to January 3, 2023, and the
calculation of surplus or deficit in accordance with the accounting treatment described by the section
88.22 of Municipal Elections Act 1996.
Basis for Qualified Opinion
I conducted my audit in accordance with Canadian generally accepted auditing standards. Our
responsibilities under those standards are further described in the Auditor's Responsibilities for the
Audit of the Financial Statements section of our report. I am independent of the campaign in
accordance with the ethical requirements that are relevant to our audit of the financial statements in
Canada, and I have fulfilled my other ethical responsibilities in accordance with these requirements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my
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 Janice Jones, 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, and surplus/deficit
Basis of Accounting
Without modifying our qualified opinion, I draw attention to the fact that the financial statement is
prepared to assist the Candidate to meet the requirements of the Municipal Elections Act, 1996, and
as a result, the financial statement may not be suitable for another purpose.
Responsibilities of Candidate and Those Charged with Governance for the Financial
Statements
The Candidate is responsible for the preparation and fair presentation of the financial statements in
accordance with the financial reporting provisions of section 88.25 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.
Those charged with governance are responsible for overseeing Canadite's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that
an audit conducted in accordance with Canadian generally accepted auditing standards will always
detect a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise
professional judgment and maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, design and perform audit procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control.
• Obtain an understanding of internal control relevant to audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on
the effectiveness of the Company entity's internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
2
Evaluate the overall presentation, structure, and content of the financial statements, including
the disclosures, and whether the financial statements represent the underlying transactions
and events in a manner that achieves fair presentation.
I communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
I also provide those charged with governance with a statement that we have complied with
relevant ethical requirements regarding independence, and to communicate with them all
relationships and other matters that may reasonably be thought to bear on our independence,
and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters
that were of most significance in the audit of the financial statements of the current period and are
therefore the key audit matters. We describe these matters in our auditor's report unless law or
regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we
determine that a matter should not be communicated in our report because the adverse consequences
of doing so would reasonably be expected to outweigh the public interest benefits of such
communication.
Markham, Ontario
March 21, 2023
SHMA P 4w-At Cam„ .
Authorized to practice public accounting by
The Chartered Public Accountants or Ontario
3