Loading...
HomeMy WebLinkAboutNOTICE - 2022 Elections - Clerk's Report - Compliance Audit Committee - Albert Beausoleil - with attachment.pdf2022 Clarington Municipal Elections Municipal Clerk's Report to the Municipal Election Compliance Audit Committee Identification of Contributors who Appear to Have Contravened the Municipal Elections Act RE: Albert Beausoleil May 15, • 2022 Municipal Elections Clargton Municipal Clerk's Report to Municipal Election Compliance Audit Committee Identification of Contributors who Appear to Have Contravened Background The Municipal Elections Act (MEA) 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". There is a similar section, 88.36(1), for contributor contraventions to Registered Third Party Advertisers. However, no third party advertisers registered in the Municipality of Clarington for the 2022 Municipal Elections. The Municipal Clerk's Report In accordance with subsection 88.34(2) and 88.36(2) of the MEA, this report shall constitute the Municipal Clerk's report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under section 88.9. In accordance with subsection 88.34(3) and 88.36(3) of the MEA, separate reports will be created for each contributor who appears to have contravened the limits. Potential Contraventions The contravention may be "for exceeding the $1200 per candidate limit or the $5000 for total contributions to candidates on Clarington Council or a school board where the candidates were administered by the Municipality of Clarington". Timing This report is coming forward because the deadline for filing by 2 p.m. on March 31, 2023, and the 2 p.m. May 1, 2023 "grace period filing date" have passed. However, candidates who have not yet submitted their financial statements still have an opportunity to submit their financial statements. As such, this report will only look at those candidates who have submitted prior to the 2 p.m. May 1, 2023 filing date. Page 2 of 3 If any financial statements are received after this date and prior to October 30, 2023, which, in the opinion of the Municipal Clerk, include contributions which appear to have contravened the limits, subsequent reports from the Municipal Clerk will be forwarded to the Municipal Election Compliance Audit Committee. Contributors who appear to have Contravened In accordance with subsection 88.34(2) of the MEA, please be advised that Albert Beausoleil appears to have contravened the contribution limits under section 88.9(1), by "exceeding the $1,200 contribution limit to any one candidate in an election" by $300 because of a contribution of $1,500 to Granville Anderson, a candidate in the 2022 Clarington Municipal Elections. The financial statements of the candidate, Granville Anderson, indicate the following regarding contributor, Albert Beausoleil: Contribution received on 10/04/2022 $1,200 Contribution received on 07/11/2022 $1,500 Amount Returned to Contributor 07/11/2022 $1.200 Total Overcontribution $300 Please find enclosed a copy of the candidate's financial statements. le_�- (ed, -- June Gallagher, B.A., Dipl. MA Municipal Clerk Encl. O Ministry of Municipal Affairs Financial Statement— Ontario 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 510,000 must also attach an Auditoes Report. All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) f 2 0 2 2/ 0 6 1 0 8 1 to 1 2 0 2 2/ 1 2 13 1 F✓ Initial filing reflecting finances from start of campaign to December 31 (or 45 days after voting day in a by-election) n 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) Anderson Granville Office for Which the Candidate Sought Election Ward Name or Number (if any) Regional Councillor Wards 1 and 2 Municipality Clarington Spending Limit Contribution Limit General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $45,059.65 $14,425.80 $4,505.96 n I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Granville Anderson declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct 2023103/21 Signature of Candidate Date (yyyylmmldd) Date Filed (yyyylmmldd) Time Filed Initial of Candid to or Agent (if filed in person) Signature of Clerk or��D,,esignfaat�/�, �Ua3/03/2�� 1�•S�,on, / � n�,[,rirce i .C/,��'�i Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution NA INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 47,419.24 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. + $ 6. + $ Total Campaign Income (Do not include loan) EXPENSES (Note: Include the value of contributions of goods and services) 1. Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 2 of Schedule 1) + $ Advertising + $ 7,750.04 Brochures/flyers + $ 6,836.50 Signs (including sign deposit) + $ 711.90 Meetings hosted + $ 2,383.33 Office expenses incurred until voting day + $ 9,092.31 Phone and/or internet expenses incurred until voting day + $ Salaries, benefits, honoraria, professional fees incurred until voting day + $ 5,850.00 Bank charges incurred until voting day + $ 165.61 Interest charged on loan until voting day + $ Other (provide full details) 1. Travel reimbursements + $ 1,565.45 2, + $ 3. + $ 4. + $ 5. + $ 6. + $ Total Expenses subject to general spending limit = $ 34,355.14 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Party/Meetings after voting day +$ 565.99 Amount borrowed = $ 47,419.24 C1 9503P (2022/04) Page 2 of 7 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 565.99 C3 3. Expenses not subject to spending limits Accounting and audit + $ 3,000.00 Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ Office expenses incurred after voting day + $ 1,017.00 Phone and/or internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ 4,355.00 Bank charges incurred after voting day + $ Interest charged on loan after voting day + $ 102.50 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. Travel + $ 240.71 2. Advertising + $ 4,795.22 3. + $ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 13,510.43 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 48,431.56 C5 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 contributions to the campaign Surplus (or deficit) for the campaign + $ -1,012.32 D1 M. _ $ -1,012.32 D2 If line D2 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who is responsible for the conduct of the election. 9503P (2022/04) Page 3 of 7 Schedule 1 - Contributions Part I - Summary of Contributions Contributions in money from candidate and spouse + $ Contributions in goods and services from candidate and spouse (include value listed in Table 1 and Table 2) + $ Total value of contributions not exceeding $100 per contributor Include ticket revenue, contributions in money, goods and services where the total contribution from a contributor is $100 or less (do not include contributions from candidate or spouse). + $ 76.80 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). + $ 50,142.44 Less: Ineligible contributions paid or payable to the contributor — $ 2,800.00 Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) = $ 47,419.24 1A Part II — Contributions from candidate or spouse Table 1: Contributions in goods or services ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyy/mm/dd) Value ($) Total ❑ Additional information is listed on separate supplementary attachment, if completed manually. Part III — Contributions exceeding $100 per contributor— individuals other than candidate or spouse 9503P (2022/04) Page 4 of 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received (yyyy/mm/dd) Amount Received ($) Amount Returned to Contributor or Paid to Clerk ($) See Listing Attached 50,142.44 2,800.00 Total 50,142.44 ❑✓ Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Address Description of Goods Date Received Value ($) or Services (yyyy/mm/dd) Total 7 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) 50,142.44 1B 9503P (2022/04) Page 5 of 7 Amount Amount Returned to Name Full Address Date Received Received contributor 2532 Concession Rd. 3, Abraham J Afana Bowmanville, 0 L1C 3K2 08/18/2022 1,200.00 3582 Morgans Rd., Newcastle, Deborah Mathias ON UB OS8 07/26/2022 600.00 31 Lansbury Dr., Scarborough, Lincoln Brown ON MiV 3J2 10/06/2022 1,000.00 2812 Trulls Rd., Courtice, ON Aeseon Kim LIE 21\13 10/04/2022 200.00 86 Clarinda Dr., Willowdale, Nam Soo Kim ON M2K 2V3 10/04/2022 500.00 86 Clarinda Dr., Willowdale, Wha Kim ON M2K 2V3 10/04/2022 300.00 24 Doncaster Cres, Newcastle, Albert Beausoleil ON LIB 1E8 10/04/2022 1,200.00 305 Milner Avenue, Suite 916, Yitzak N Thomas Scarborough, ON MIB 3V4 06/09/2022 1,200.00 4553 Middle Rd., Byron Kemp Bowmanville, ON L1C 3K2 06/15/2022 1,000.00 201 Durham Regional Rd. 42, Sheila Kemp Newcastle, ON UB OT9 06/15/2022 1,000.00 201 Durham Regional Rd. 42, Kirk Kemp Newcastle, ON UB OT9 06/15/2022 1,000.00 4553 Middle Rd., Eric Kemp Bowmanville, ON LIC 3K2 06/15/2022 1,000.00 24 Doncaster Cres, Newcastle, Albert Beausoleil ON LIB 1E8 07/11/2022 1,500.00 1,200.00 270 Chrislea Road, Silvio De Gasperis Woodbridge, ON 1-41- BAB 09/12/2022 750.00 44 Moynahan Cres., Ajax, ON Geoffrey Reyes LIZ 1P1 09/21/2022 250.00 1163 Old Post Drive, Oakville, Kenneth B Rovinelli ON LEM 1A5 09/20/2022 750.00 600 Applewood Crescent, Alana De Gasperis Vaughan, ON L4K 4B4 09/26/2022 750.00 295 Milverton Blvd, Toronto, Thomas A Carr ON M4J 1V8 10/07/2022 550.00 230 Twin Hills Cres, Genoveffa Commisso Woodbridge, ON L4H O114 10/06/2022 700.00 600 Applewood Crescent, Julian Degasperis Vaughan, ON L4K 4B4 10/18/2022 650.00 15 Holyrod Ave., Oakville, ON Duncan Webster L6K 2V4 10/06/2022 650.00 121 King Street West, Suite Philip H Meretsky 2150, Toronto, ON M5H 3T9 07/25/2022 1,200.00 Amount Amount Returned to Name Full Address Date Received Received contributor 4199 Hwy 2 East, Newcastle, Ramona Burgess ON LIB 11_9 07/25/2022 1,200.00 121 King Street West, Suite Sheila Meretsky 2150, Toronto, ON M5H 3T9 07/25/2022 1,200.00 43 Hawarden Cres., Toronto Jason Meretsky ON M5P 1M8 07/25/2022 1,200.00 7 Strathearn Rd., York, ON Marion Greenberg M6C 1R2 10/23/2022 1,200.00 69 Hillholm Road, Toronto, ON Glenn Graff M5P 1M4 07/30/2022 1,200.00 4199 Hwy 2 East, Newcastle, David Burgess ON UB 11_9 08/02/2022 1,200.00 168 Lytton Blvd., Toronto, ON Jonas Meretsky M411 JL4 08/22/2022 1,200.00 43 Hawarden Cres., Toronto Corry Meretsky ON M5P IMS 08/02/2022 1,200.00 85 Ravensbourne Cres, Matthew Pantalone Toronto, ON M9A 2B1 08/29/2022 1,200.00 12 Kereven St., Toronto, ON Steven Aaron Libfeld MSM 4.18 09/28/2022 1,000.00 82 Arjay Crescent, Toronto, Al Libfeld ON M2L 1C7 09/27/2022 1,000.00 61 Lambert Road, Thornhill, Robert Schickedanz ON L3T 7E5 08/15/2022 1,200.00 10 Byron Street, Ballantrae, Alexander Naghi ON L4A 7X3 08/29/2022 1,200.00 61 Lambert Road, Thornhill, CorinaSchikendaz ONL3T 7E5 11/01/2022 1,200.00 61 Lambert Road, Thornhill, Clarita Schilendaz ON L3T 7E5 11/01/2022 1,200.00 10 Sulgrave Cres, North York, Adam Goldstein ON M2L 1W6 12/15/2022 1,200.00 383 Sammon Ave., East York, Jason Neely ON M4J 2A6 12/12/2022 1,200.00 76 Heathcote Ave, North York Edward Goldstein Ave, M2L 22 12/07/2022 1,200.00 311-3 Rowntree Road, Sally Sihn Etobicoke, ON M9V 5G8 10/25/2022 500.00 5337 Knoxville Rd., Port Hope, Dan Moulton ON UA 3V8 10/04/2022 500.00 119 Nelson St., Bowmanville, Lloyd Rang ON 1_10 OA7 10/03/2022 200.00 36 Yewfield Cres., Toronto, ON Mark Hoffman M3B 2Y6 09/22/2022 1,200.00 1101 Kingston Rd., Suite 260, Mirza Beg Pickering, ON L1V 1B5 09/15/2022 750.00 Amount Amount Returned to Name Full Address Date Received Received contributor 269 Sherwood Court, Oshawa, Elizabeth Kelly ON UG 6P5 09/06/2022 412.26 15 Barrington Place, Courtice, Ferdinando Longo ON LIE 2K9 08/20/2022 1,030.18 146 Degrey Dr., Brampton, ON Domenic Tassone L6P 3X7 06/06/2022 2,500.00 1,300.00 311-3 Rowntree Road, Sally Sihn Etobicoke, ON M9V 5G8 07/04/2022 300.00 290 Lake Rd., Bowmanville, Hannu T. Halminen ON LIC 4P8 06/27/2022 1,200.00 146 Degrey Dr., Brampton, ON Sonia Tassone L6P 3X7 12/28/2022 1,200.00 24 Doncaster Cres, Newcastle, Jeanie Beausoleil ON LIB 1E8 1 10/27/2022 1,200.00 1 300.00 Schedule 2 — Fundraising Events and Activities Complete a separate schedule for each event or activity held. I ❑ 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) $ 2A (If there are a range of ticket prices, attach complete breakdown of all ticket sales) Number of tickets sold x 2B Total Part I (2A X 28) (include in Part I of Schedule 1) Part If — 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 11 (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) a, 9503P (2022/04) Page 6 of 7 Auditor's Report — Municipal Elections Act, 1996 (Section 88.25) A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report. Professional Designation of Auditor CPA, CA and LPA Municipality Date (yyyy/mm/dd) Ajax Ontario 2023/03/21 Contact Information Last Name or Single Name Given Name(s) Licence Number Quadri Karim, Kevin 375035 Address Suite/Unit Number Street Number Street Name Rear 464 Kingston Road West Municipality Province Postal Code Ajax Ontario L1T 3A3 Telephone Number Email Address 905-404-9316 1 kevinq@gsllp.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 7 of 7 Quadri & Smith LLP CPA's Independent Audit Report To The Municipal Town Clerk and Granville Anderson, Municipal Election Candidate We have audited the accompanying financial statements of the campaign for Granville Anderson, Municipal Election Candidate, which comprise the Statement of campaign income and expenses and calculation of Surplus or Deficit for the period from June 8, 2022 to December 31, 2022. These financial statements have been prepared by the candidate, based on the financial reporting provisions of the Municipal Elections Act, 1996. Candidate's Responsibility for the Financial Statements Candidates are 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. 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 for Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing 1 Quadri & Smith LLP CPA's Independent Audit Report (Continued) 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 statement reflect the amount recorded in the accounting records of Granville Anderson campaign, 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. Qualified Opinion In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the income and expenses for the campaign period from June 8, 2022 to December 31, 2022 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, contributions reported include Municipal Elections Act, 1996. Ajax ON. March 21, 2023 1996 does not require me to report, nor was it practicable for me to determine, that only those which may be properly retained in accordance with the provisions of the Quadri & Smith LLP CPA's Licensed Public Accountants