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HomeMy WebLinkAbout2023-06-07 Compliance Audit Committee Meeting Agenda Package.pdf0 clarington 2022 Municipal Elections Compliance Audit Committee Agenda Date: Wednesday, June 7, 2023 Time: 6:30 p.m. Place: Council Chambers or Microsoft Teams Municipal Administrative Centre 40 Temperance Street, 2nd Floor Bowmanville, Ontario Inquiries and Accommodations: For inquiries about this agenda, or to make arrangements for accessibility accommodations for persons attending, please contact: Michelle Chambers, Legislative Services Coordinator, at 905-623-3379, ext. 2101 or by email at mchambers(a1clarington.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. GC711llgf011 Municipal Compliance Audit Committee Agenda June 7, 2023 1 Call to Order 2 Appointment of Chair 3 Disclosures of Pecuniary Interest 4 Matters of Business 4.1 Apparent Over Contribution of Individual Maximum by Albert Beausoleil 4.1.1 Statement by the Municipal Clerk 4.1.2 Opening Statement by the Chair 4.1.3 Delegation(s) by Contributor/Candidates/Agents/Witnesses Granville Anderson, Candidate Angela Anderson, Candidate Granville Anderson's Chief Financial Officer 4.1.4 Committee Deliberation 4.2 Apparent Over Contribution of Combined Maximum by Kirk Kemp 4.2.1 Statement by the Municipal Clerk 4.2.2 Opening Statement by the Chair 4.2.3 Delegation(s) by Contributor/Candidates/Agents/Witnesses Kirk Kemp, Contributor (see attached submission, copies of cheques) 4.2.4 Committee Deliberation 5 Adjournment Page 2 2022 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 2022 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: Kirk Kemp May 15, • 2022 Municipal Elections Clargton Municipal Clerk's Report to Municipal Election Compliance Audit Committee Identification of Contributors who Appear to Have Contravened Kirk Kemp 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 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 $1500" by contributing a total of $6500 over seven candidates for Clarington Council. Candidate's Name Contribution Amount Granville Anderson $1000 Adrian Foster $1000 Janice Jones $1000 Joe Neal $1000 Corinna Traill $1000 Willie Woo $500 Margaret Zwart $1000 TOTAL $6500 Please find attached a copy of the above candidates' financial statements. I��- �- I " - 7-1 June Gallagher, B.A., Dipl. MA Municipal Clerk Encl. Ministry of Municipal Affairs Financial Statement — Ontario and Housing Auditor's Report Candidate — Form 4 Municipal Electrons Act, 3996 (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) l 2 0 2 2 1 0 6 1 0 to 1 2 0 2 2 1 1 2 13 1 0 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 Dame 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 I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration 1, 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 (yyyyfmrnldd) Date Filed (yyyylmmldd) Time Filed Initial of Candid to or Agent (if filed in person) Signature of Clerk or Designat 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. + $ g + $ 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 (2022104) 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) + $ -1,012.32 131 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 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 cf 7 Schedule I — 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 Description of Goods or Services Date Received Value ($) (yyyy/mm/dd) Tota ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value ($) Total ❑ Additional information is listed on separate supplementary attachment, if completed manually. Part III — Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2022104) Page 4 of 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received (yyyy/mm/dd) Amount Received ($) 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 (yyyylmmldd) Tota ❑ 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) $ 50,142.44 113 9503P (2022104) 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 L1B 058 07/26/2022 600.00 31 Lansbury Dr., Scarborough, Lincoln Brown ON M1V 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 UB 1E8 10/04/2022 1,200.00 305 Milner Avenue, Suite 916, Yitzak N Thomas Scarborough, ON M1B 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 L1B OT9 06/15/2022 1,000.00 201 Durham Regional Rd. 42, Kirk Kemp Newcastle, ON LIB 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 L1B 1E8 07/11/2022 1,500.00 1,200.00 270 Chrislea Road, Silvio De Gasperis Woodbridge, ON L4L8A8 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 L6M 1A5 09/20/2022 750.00 600 Applewood Crescent, Aiana De Gasperis Vaughan, ON L4K 4B4 09/26/2022 750.00 295 Mi[verton Blvd, Toronto, Thomas A Carr ON M4J 1V8 10/07/2022 550.00 230 Twin Hills Cres, Genoveffa Commisso Woodbridge, ON L4H OH4 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 M51-1 3T9 1 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 UB 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 MSP 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 L18 11-9 08/02/2022 1,200.00 168 Lytton Blvd., Toronto, ON Jonas Meretsky M4R 11-4 08/22/2022 1,200.00 43 Hawarden Cres., Toronto Corry Meretsky ON M5P IM8 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 M21- 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, Corina Schikendaz ON BT 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 M21 -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 1Z2 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 L1A 3V8 10/04/2022 500.00 119 Nelson St., Bowmanville, Lloyd Rang ON LIC OA7 10/03/2022 200.00 36 Yewfield Cres., Toronto, ON Mark Hoffman M36 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 l=ull Address Date Received Received contributor 269 Sherwood Court, Oshawa, Elizabeth Kelly ON UG 6135 09/06/2022 412.26 15 Barrington Place, Courtice, Ferdinando Longo ON LIE 21<9 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 SGS 07/04/2022 300.00 290 Lake Rd., Bowmanville, Hannu T. Halminen ON L1C 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 UB 1ES 10/27/2022 1,200.00 300.00 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) $ 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 2B) (include in Part I of Schedule 1) Part It — 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) 9503P (2022104) 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 (yyyylmmldd) 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 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 F✓ 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. 9603P (2022104) 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, 1996 does not require me to report, nor was it practicable for me to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. Quadri & Smith LLP CPA's Licensed Public Accountants Ajax ON. March 21, 2023 011ta rio v Ministry of Municipal Affairs Financial Statement — and Housing Auditor's Report Candidate — Form 4 Municipal Elections Act, 9996 (Section 88.25) Instructions All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) 1 2 0 2 2 1 0 5 1 0 2 I to 1 2 0 2 2 1 1 2 13 1 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) Foster Adrian Stanley John Office for Which the Candidate Sought Election Ward Name or Number (if any) Mayor Municipality Clarington Spending Limit Contribution Limit General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $70,346.45 $ 7,034.64 $22,287.40 ❑ 1 did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Adrian Foster declare that to the best of my knowledge and belief that these financial statem t nd tached supporting schedules are true and correct. 2022/03/22 Signature of Candidate Date (yyyylmm/dd) 9503P (2422104) m King's Printer for Ontario. 2022. Disporvhle en franpais Page 1 of 7 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed NA $ INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 68,130.96 Revenue from items $25 or less + $ Sign deposit refund + $ 220.00 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. + $ G. + $ Total Campaign Income (Do not include loan) _ $ 68,350.96 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) + $ 1,557.00 Advertising + $ 27,533.53 Brochures/flyers + $ 4,867.48 Signs (including sign deposit) + $ 9,086.82 Meetings hosted + $ 1,324.70 Office expenses incurred until voting day + $ 131.84 Phone and/or internet expenses incurred until voting day + $ 2,036.93 Salaries, benefits, honoraria, professional fees incurred until voting day + $ 12,347.00 Bank charges incurred until voting day + $ 1,224.00 Interest charged on loan until voting day + $ 0.09 Other (provide full details) 1. Canada Post + $ 6,458.68 2. Storage Unit + $ 716.99 3. + $ 4. + $ S. + $ 6. + $ Total Expenses subject to general spending limit = $ 67,285.06 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Petro Can Gift Cards + $ 500.00 9503P (2022104) Page 2 of 7 2. Victory Party + $ 1,224.00 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 1,724.00 C3 3. Expenses not subject to spending limits Accounting and audit + $ 2,000.00 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 + $ 12.90 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. + $ S. + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 2,012.90 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 71,021.96 C5 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (Cl — C5) + $ -2,671.00 D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ Surplus (or deficit) for the campaign = $ -2,671.00 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 cleric who is responsible for the conduct of the election. 8503P (2022!04) Page 3 of 7 Schedule 1 — Contributions Part I — Summary of Contributions Date Acquired (yyyylmmldd) Contributions in money from candidate and spouse + $ 500.00 Contributions in goods and services from candidate and spouse Large Signs (include value listed in Table 1 and Table 2) + $ 1,826.96 Total value of contributions not exceeding $100 per contributor 1,077.00 • Include ticket revenue, contributions in money, goods and services 2010/09/01 where the total contribution from a contributor is $100 or less 240 (do not include contributions from candidate or spouse). + $ 154.00 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). + $ 66,850.00 Less: Ineligible contributions paid or payable to the contributor — $ 1,200.00 Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) = $ 68,130.96 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 (yyyylmmldd) Supplier Quantity Current Market Value ($) Large Signs 2010/09/13 Canada's Pride Printing 70 1,077.00 Wooden Stakes 2010/09/01 Various 240 480.00 Tota 1 1,557.00 U Additional information is listed on separate supplementary attachment, if completed manually. Part III —Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2022!04) Page 4 cf 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received (yyyylmmldd) Amount Received ($) Amount Returned to Contributor or Paid to Clerk ($) SEE LISTING SEE LISTING 66,850.00 1,200.00 Total 66,850.00 0 Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) 0 Additional information is listed on separate supplementary attachment, if completed manually. Total for Part III — Contributions exceeding $900 per contributor (Add totals from Table 3 and Table 4 and record the total in Part 1 --Summary of Contributions) $ 66,850.00 1B 9503P (2022104) Page 5 of 7 2022 Adrian Foster Campaign Contributions Schedule 1 Deposit Date Name Address Amount July 7 Kirk Kemp 3622 Lakeshore Rd., Newcastle, ON LIB OK2 $1,000 my 7 Byron Kemp 4553 Middle Rd., Bowmanville, ONUC 6116 $1,000 July 7 Eric Kemp 4553 Middle Rd., Bowmanville, ON UC 6R6 $1,000 Aug 29 Ibi Biesenthal 1 Progress Dr Courtice, ON LIE 2T3 $1,200 Aug 29 Fred Biesenthal 1 Progress Dr Courtice, ON LIE 2T3 $1,200 Aug 29 Veronika Igracki 2078 Rundle Rd S Bownamille, ON UC 6X8 $1,200 Aug 29 Juanita Spears 16 Southway Dr., Bowmanville, ON LIC IC5 $50 Aug 29 Abraham Alfara 2532 Concession Rd 3, Bowmanville, ON UC OW8 $1,200 Aug 29 Sheila Kemp 3622 Lakeshore Rd., Newcastle, ON 1-113 OK2 $1,000 Sep 13 Edward Goldstein 76 Heathcote Ave., Toronto, ON M2L IZ2 $1,200 Sept 13 Michael Mclean 6800 Country Lane Whitby, ON LIM 1N7 $1,200 Sept 13 Russel White 5400 Yonge St., #401 North York, ON M2N 5115 $1,200 Sept 15 Simon Lysyk 71 Southwood St, Oshawa, ON LIG 61-6 $1,000 Sept 15 Maxsym Lysyk 71 Southwood St Oshawa, On UG 61-6 $1,000 Sept 15 Dr Gary Polonsky 6 Whitecliffe Crt., Courtice, ON LIE 1T1 $100 Sept 15 Gordon Wallace 9 Chester Lane, Newcastle, ON LIB IE5 $1,200 Sept 29 David Gray 318516 th Sideroad King City ON 1-713 1A3 $500 Sept 29 Geoffrey Reyes 44 Moynahan Cres., Ajax, ON LIZ IPI $500 Sept 29 Kenneth Rovinelli 1163 Old Post Dr., Oakville, ON L6MIAS $1,000 Sept 29 Silvio DeGasperis 270 Chrislea Rd., Woodbridge, ON L4L 8A8 $1,000 Sept 29 Alana DeGasperis 600 Applewood Cres., Vaughan, ON LU 464 $1,000 Sept 29 William Kelly 344 Northglen Blvd., Bowmanville UC 7E2 $500 Sept 29 Michael Freedman 20 Gordon Rd., Toronto, ON M213 1E1 $1,200 Oct 24 Robert Schickedanz 61 Lambert Rd., Thornhill, ON L3T 7E5 $1,200 Oct 24 Al Libfeld 1815 lronside Manor, #1, Pickering, ON UW 3W9 $1,200 Oct 24 Alexander Naghi 10 Byron St., Ballantree, ON L4A 2Y7 $1,200 Oct 24 Steven Libfeld 12 Kereven St., Toronto, ON M5M 4J8 $1,200 Dec 31 Sigale Goldstein 10 Sulgrave Cres., Toronto, ON M2L 1W6 $1,200 Sept 13 Adam Goldstein 10 Sulgrave Cres., Toronto, ON M2L IW6 $1,200 (Refunded Dec 31, 2022) Adrian Foster Online Campaign Contributions Date Name Address City Province Postal Code Gross Contribution 2022-09-30 Ted Paulsen 53 Chipperfield Cres Whitby Ontario L1R 1P3 500.00 2022-09-27 Mike Kopansky 30 Baseball Place Unit 1506 Toronto Ontario M4M OEB 1200.00 2022-09-27 Brian Rutherford 173 Celina Street Oshawa Ontario LIH 4N3 1.00 2022-09-27 Michael Hackenberger 350 king street east Bowmanville Ontario LIC 6b9 1200.00 2022-09-26 Majid Hamid 302 Pinehurst drive Oakville Ontario L63 4X3 1200.00 2022-09-23 Adrian Foster 2 Found Crt Courtice Ontario LIE 2V2 500.00 2022-09-23 Brian Rutherford 173 Celina Street Oshawa Ontario LIH 4N3 1.00 2022-09-22 Roger Bouma 127 Riverside Drive South Oshawa Ontario LIH 6PI 250.00 2022-09-21 John Peters 6 Odlum Street Hampton Ontario LOB 130 1200.00 2022-09-21 Robert Verwey 3350 Brookfield Court Columbus Ontario L1H OC9 900.00 2022-09-16 Lloyd Rang 119 Nelson Street Bowmanville Ontario LIC OA7 500.00 2022-09-16 Richard Rondeau 96 Cawkers Cove Port Perry Ontario L91- 2C9 1200.00 2022-09-16 Shawn Rondeau 15 indian way port perry Ontario L9L 2C9 1200.00 2022-09-12 Satish Thakkar 3 VALLEYCREEK DRIVE BRAMPTON Ontario L6P 2C2 1200.00 2022-09-07 Andrew Allison 547 Algonquin Trail Kemble Ontario NOH ISO 500.00 2022-09-06 Elizabeth Kelly 269 Sherwood Court Oshawa Ontario LIG 6P5 500.00 2022-09-04 Brian Rutherford 173 Celina Street Oshawa Ontario LIH 4N3 1.00 2022-09-03 Lori Halvorson Unit 52 1430 Gord Vinson Ave Courtice Ontario LIE 036 1200.00 2022-09-02 Scott Jeffery 1200 Airport Blvd. oshawa Ontario L1J BPS 1200.00 2022-09-01 Sara Defina 26 Mountchades Cres Maple Ontario L6A 2J8 1200.00 2022-09-01 Lawson Gay 4182 Liberty St. N. Bowmanville Ontario LIC 31<6 1000.00 2022-09-01 Matthew Pantalone 50 Ridgevaliey Cres. Etobicoke Ontario M9A 3J6 1200.00 2022-09-01 Jenne Wilches 42 Hollowgrove Blvd. Brampton Ontario L6P IB1 1200.00 2022-09-01 Jessica DiPronio 17 Humbershed Cres. Bolton Ontario L7E 2X2 1200.00 2022-09-01 Edmond Vanhaverbeke 29 Caroline St E, Newcastle Ontario LIB IC4 1200.00 2022-09-01 AUDREY MACINNIS 23 Lome Yeo Crt Bowmanville On Ontario L1C SE9 1200.00 2022-09-01 Jamie Maclnnis 23 Lorne Yeo Crt Bowmanville Ontario LIC SE9 1200.00 2022-08-29 Heidi Stephenson 43 Eimer Adams Drive Courtice Ontario LIE OG5 1200.00 2022-08-24 Ferdinando Longo 15 Barrington Place Courtice Ontario LIE 2K9 1200.00 2022-08-24 Paul Anthony Di Iulio 52 Mike Boshevski Court Aurora Ontario L4G 3G7 1200.00 2022-08-23 Jill Richardson #4- 365 Lakebreeze Dr Clarington Ontario L1B 005 500.00 2022-08-23 Nicholas Fidei 11 Riverside Blvd Thornhill Ontario L4J 11-14 1200.04 2022-08-16 Graham Hilli 2918 Solina road Bowmanville Ontario LiC 6Z2 1200.00 2022-08-15 Domenic Tassone 146 DeGrey Drive Brampton Ontario L6P 3X7 1200.00 2022-08-12 Paul Halminen 288 Beaver St. S Newcastle Ontario LIB 1C3 1200.00 2022-08-11 Steve Brough 4404 Concession Rd 1 Newcastle Ontario LIB OE4 1200.00 2022 -OB -05 Karen Halminen 3283 Concession Rd 7 Orono Ontario LOB 1140 1200.00 2022-08-05 Hannu Halminen 3283 Concession Rd 7 Orono Ontario LOB 1MO 1200.00 2022-07-26 Ronald Collis 11 Burk Court Bowmanville Ontario LIC 3V7 100.00 2022-07-26 Brian Rutherford 173 Celina Street Oshawa Ontario LIH 4N3 1.00 2022-09-26 Laurie Baird 1405 unit 4 Highawy 2 Courtice Ontario UE 216 1200.00 2022-09-26 Derek Baird 1405 unit 4 Highway 2 Courtice Ontario LIE 236 1200.00 Schedule 2 — Fundraising Events and Activities Complete a separate schedule for each event or activity held. Additional schedule(s) attached, if completed manually. Fundraising EventlActivity'1 Description of fundraising eventlactivity 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) Number of tickets sold x Total Part I (2A X 28) (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 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) 2A 2B 9503P (222104) Page 6 or 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, LPA Municipality Date (yyyylmmldd) Ajax 2023/03/22 Contact Information Last Name or Single Name Given Name(s) Licence Number Quadri Karim, Kevin 375035 Address Suite/Unit Number Street Number Street Name Back 464 Kingston Road West Municipality Province Postal Code Ajax Ontario L1T 3A3 Telephone Number Email Address 905-404-9316 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 96 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. 9603P (2022104) Page 7 of 7 Quadri & Smith LLP CPA's Independent Audit Report To The Municipal Town Clerk and Adrian Foster, 2022 Municipal Election Candidate We have audited the accompanying financial statements of the campaign for Adrian Foster, 2022 Municipal Election Candidate, which comprise the Statement of campaign income and expenses and calculation of Surplus or Deficit for the period from May 2, 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 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 the 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 May 2, 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 22, 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 Ontario Ministry of Municipal Affairs Financial Statement — and Housing Auditor's Report Candidate — Form 4 Municipal Elections Act, 9996 (Section 88.25) Instructions All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) 2 0 2 2 1 0 5 1 1 6 1 to 1 2 0 2 3 1 0 1 1 0 3 l ❑ 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 D I 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. 901L ktA_ c;� 0;2--3 k_X2 ignature of Candidate Date (yyyylmmldd) Date Filed (yy ylmmldd) Time Filed Initial of Candidate or Agent (if filed in person) Signatu of lberJ _or Designate 004a� -3:14 P�) . a-9, - 9503P (2022/04) 0 King's Printer for Ontario, 2022. Disponible en franpais 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 = $ 15,960.12 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. + $ 9503P (2022104) 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 fundralsing 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 = $ 2,060.50 C4 Total Campaign Expenses (C2 + C3 + C4) $ 18,020.62 C5 Box D. Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (Cl — C5) + $ 299.38 D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ 299.38 Surplus (or deficit) for the campaign = $ 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 (2022104) Page 3 of 8 Schedule 1 — Contributions Part I -- Summary of Contributions Date Received (yyyylmmldd) Contributions in money from candidate and spouse + $ 7,500.00 Contributions in goods and services from candidate and spouse 250.00 (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 113; list details in Table 3 and Table 4) 250.00 • 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 (yyyylmmldd) Value ($} Internet/Phone 2022/10/24 250.00 Total 250.00 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired Supplier Quantity Current Market (yyyylmmldd) Value ($) Total ❑ Additional information is listed on separate supplementary attachment, if completed manually. Part III — Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2022104) Page 4 of 8 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Amount Returned 46 Kingswood Dr. Courtice ON UE 1G3 WebsitellT (yyyy/mmldd) Received ($) to Contributor or Paid to Clerk ($) Lee Harris 302 Oak Park Ave, Toronto, 2022/05/23 1,200.00 ON M4C 4N5 Yitzak N Thomas 305 Milner Avenue, Suite 916, 2022/06/06 1,200.00 Scarborough ON M1 B 3V4 Kirk Kemp 201 Regional Road 42, 2022/06/15 1,000.00 Newcastle, ON L1 B OT9 Marilyn Fleming 68 Athabasca St, Oshawa, ON 2022/08/17 500.00 L1 H 7H6 Rocco & Irene Pantalone 291 Edgeley Blvd. Suite 1, 2022/08/31 1,200.00 Concord ON L4K 3Z4 Jeanne Winters 95 Perry Ave, Hampton ON 2022/09/12 150.00 LOB 1J0 Suzanne & Dietmar Reiner 35 Darlington Blvd. Courtice, 2022/09/24 300.00 ON UE 2J8 John Mutton 112 Duke St. Bowmanville, ON 2022/09/30 1,200.00 UC 2W2 Marion Greenbert 7 Strathearn Rd. York, ON 2022/10/03 1,000.00 M6C 1R2 Alan Greenbert 2345 Yonge St. Suite 804, 2022/10/11 1,000.00 Toronto ON M4P 2E5 Bart Hawkins Kreps 50 West Beach Rd, 2022/10/19 150.00 Bowmanville, ON UC 7136 Absar Beg 415 Sheppard Ave, Pickering 2022/10/06 1,000.00 ON L1V 1 E6 Total 9,900.00 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Address Description of Goods or Services Date Received (yyyylmmldd) Value {$) Dave Cachia 46 Kingswood Dr. Courtice ON UE 1G3 WebsitellT 2022/10/01 500.00 9503P (2022104) Page 5 of 8 Name Full Address Description of Goods Date Received Value {$) or Services (yyyylmmldd) Total 1 500.00 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 1B 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 (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 I (2A X 2B) (include in Part I of Schedule 1) Part 11— 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 2113 9503P (2022104) 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 (yyyylmmidd) Clarington 2023/03/20 Contact Information Last Name or Single Name Given Name(s) Licence Number Hurmizi I Sam 11-16359 Address Suite/Unit Number Street Number 309 18 Street Name Crown Steel Drive Municipality Province Postal Code Markham ION I 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 f=reedom 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 (2022104) Page 8 of 8 ))SMCA INDEPENDENT AUDITOR'S REPORT SNCPA Professional Corporation 18-309 Crown Steel Drive Markham ON, L3R 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. 1 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 surplusldeficit 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 SNCAA Pukg4f-d Authorized to practice public accounting by The Chartered Public Accountants of Ontario 3 Ministry of Municipal Affairs Financia! Statement — ontaiio and housing Auditor's Report Candidate — Form 4 Municipal Elections Act, 9996 (Section 88.25) Instructions All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or their spouse) shall be immediately paid to the clerk who is responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day clerk received nomination) 2 4 2 2 1 0 5 1 1$ 1 to 1 2 0 2 2 1 1 2 3 1 J ✓� 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) Neal Joe Office for Which the Candidate Sought Election Ward Name or Number (if any) Mayor Municipality Clarington Spending Limit Contribution Limit General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $70,346.45 $7,034.64 $22,287.40 [] I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration 1, Joe Neal declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. ,7Q2 Neat M a r 27, 2023 Joss^h le.11 akar 27 2M.3 ZD Signature of Candidate Date (yyyy/mm/dd) Date Filed (yyyy/mmldd) Time Filed Initial of Candidate or Agent_(if filed in person) Signatur Clerk o Designate jDa3jn a7 � , )OPM . 16 9503P (2022104) Q Queen's Printer fcr Ontario, 2022 Disponble en fransals Page 1 of 8 Box C:, S#atem+rnt-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) + $ 34,008.00 Revenue from items $25 or less + $ Sign deposit refund + $ 190.00 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) _ $ 34,198,00 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) + $ 1,808.00 Advertising + $ 7,916,00 Brochures/flyers + $ 10,566.63 Signs (including sign deposit) + $ 8,748.18 Meetings hosted + $ Office expenses incurred until voting day + $ 1,899.15 Phone and/or internet expenses incurred until voting day + $ 1,954,16 Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 199.02 Interest charged on loan until voting day + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4, + $ 5. + $ 6. + $ Total Expenses subject to general spending limit = $ 33,091.14 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. + $ 127.70 9503P (2022!04) Page 2 of a 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation $ 127.70 C3 3. Expenses not subject to spending limits Accounting and audit + $ 2,260.00 Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ Office expenses incurred after voting day + $ Phone and/or intemet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ Bank charges incurred after voting day + $ 26.25 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 = $ 2,286.25 C4 Total Campaign Expenses (C2 + C3 + C4) = $ 35,505.09 C5 Box © _Calculation o€ Sur lusiow Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (Cl -- C5) + $ -1,307.09 D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ Surplus (or deficit) for the campaign = S -1,307.09 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 cleric who is responsible for the conduct of the election. 9503P (2022104) Page 3 of 8 Schedul'e11 Contributlons.:.. Part I — Summary of Contributions Contributions in money from candidate and spouse + $ 18,000.00 Contributions in goods and services from candidate and spouse (include value listed in Table 1 and Table 2) + $ 2,308.00 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). + $ 250.00 Total value of contributions exceeding $100 per contributor (from line 18; list details in Table 3 and Table 4) • Include ticket revenue, contributions in money, goods and services where the total contribution from a contributor exceeds $100 (do not include contributions from candidate or spouse). + $ 13,650.00 Less: Ineligible contributions paid or payable to the contributor — $ 200.00 Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) = $ 34,008.00 1A Part 11— Contributions from candidate or spouse Table 1: Contributions in goods or services Cell Phone and Intemet Useage 2022/08/31 100.00 Cell Phone and Internet Useage 2022/09/30 100.00 Cell Phone and Internet Useage 2022/10/24 100.00 Total 500.00 ❑ 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' ;, r ilate;Acquiiced Supplier Quantity Current Market. Value ($) Step Stakes 2018/08/30 ISign Design 2001 226.00 Signs 1 2018/08/30 Stakes 1 2018/08/30 n Design 1 1001 1,130.00 Lumber 1 1001 452.00 Total 1 1,808.00 [] Additional information is listed on separate supplementary attachment, if completed manually. Part III -- Contributions exceeding $100 per contributor— individuals other than candidate or spouse S503P (2022104) Page 4 of 8 Table 3: Monetary contributions from individuals other than candidate or spouse Name ;; �. , >, 'Full Address::::: . Date`Received .' .:!Ama'unt � :": Amount Returned, Dave Cachia (yyyylminldd) Receryetl ($) to, Contrtbutor.0 1,000.00 Courtice ON LIE 1G3 and hosting :Paid to Clerk ($) Kirk Kemp 201 Regional Rd. 42 2022/07/08 1,000.00 Newcastle ON L1 B OT9 Lee Harris 302 Oak Park Avenue Toronto 2022/07/08 1,200.00 ON M4C 4N5 David Smegal 33 Marmot Ave. Spruce Grove 2022/07/08 200.00 200.00 AB Chris Neal 5207 Solina Road, Clarington, 2022/07/20 1,200.00 ON Gary Neal 5207 Solina Road, Clarington, 2022/07/20 500.00 ON Brian Smegal 104 Galt Avenue Toronto ON 2022/07/24 400.00 M4M 2Z3 Mark Smegal 870 Traddles Ave. Oshawa 2022/07121 200.00 ON UK 1N8 Marilyn Fleming 68 Athabasca Street Oshawa 2022/08/04 500.00 ON UH 7H6 Tony Vander baaren 9 Pineview Brockville, ON K6V 2022/08/22 500.00 6K3 Niko Anastassakis 3883 Tooley Road Clarington 2022/08/25 500.00 ON LIE 2G8 Jill Foley 997 Harmony Rd. N. Oshawa 20221108125 1,200.00 ON UH 7K5 Kevin Mara 10 Thornbury St. Courtice ON 2022/08/30 750.00 L1 E 2B9 Cheryl Kreisz 83 Lewis Drive Orillia ON L3V 2022/09/13 1,000.00 7R8 Frank Kreisz 83 Lewis Drive Orillia ON L3V 2022/09/13 1,000,00 7R8 Nebe Tamburro 23 Rustlewood Ave Bethany, 2022/09/21 400.00 ON LOA 1A0 Lucy Rekker 2264 Highway 2 Clarington ON 2022/09/21 1,000.00 LIC 3K7 Dietmar Reiner 35 Darlington Blvd Courtice 2022/10/10 300.00 ON Darryl Marcoux 9 Thornbury Street Courtice 2022/10/31 800.00 ION UE 2B9 Total 12, 650.00 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Add ressDescription of Goods Date Received Value (.$) or -,Services Dave Cachia 46 Kingswood Drive Web site development 2022/10/24 1,000.00 Courtice ON LIE 1G3 and hosting 9503P (2022104) Page 5 of 8 71 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) $ 13,650.00 1B 9503P (2022104) Page 6 of 8 Schedulet2 Fundraising Events and Acfiivities Complete a separate schedule for each event or activity held. [] Additional schedule(s) attached, if completed manually. Fundraising EventlActivity 1 Description of fundraising eventlactivity Date of eventlactivity (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 11— 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 2B S503P (2022104) Page 7 of 8 Audi#oz's Re opt Mrrrcr al�tecf�ns 4t;4996(Secticrn 88 25 A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report. Professional Designation of Auditor Chartered Professional Accountant, Chartered Accountant Municipality Date (yyyylmmldd) Markham 2023/03/27 Contact Information Last Name or Single Name Given Name(s) Licence Number Cao Weihan 3-31707 Address Suite/Unit Number I Street Number Street Name 1$ 455 Cochrane Drive Municipality Province Postal Code Markham Ontario UR 9R3 Telephone Number Email Address 905-6041570 ldcao@lcaaccounting.com 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 fled 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 cleric'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. S503P (2022104) - Page 8 of 8 LCA Independent Auditor's Report To Joe Neal (the "Candidate") Opinion LCA Professional Corporation 455 Cochrane Drive, Suite 18 Markham ON UR 9R3 Tel: 905-604-1570 www.Icaaccounting.com We have audited the accompanying Form 4 Statement of Campaign Income and Expenses of the Joe Neal Mayor Campaign 2022 (the "Campaign'o for the period from May 18, 2022 to December 31, 2022 (the "financial statements'o. The financial statements have been prepared by the Candidate based on the financial reporting provisions of the Municipal Elections Act, 1996 and guidance issued by the Ministry of Municipal Affairs. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the results of the Campaign's operations for the period from May 18, 2022 to December 31, 2022 in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and guidance issued by the Ministry of Municipal Affa i rs. Basis for Qualified Opinion Due to the nature of the transactions inherent in organizations of this type, the completeness of various categories of income and expenses is not susceptible of satisfactory audit verification. Accordingly, our audit verification of income and expenses was limited to the amounts recorded in the records of the Joe Neal Mayor Campaign 2022 for the period from May 18, 2022 to December 31, 2022. Consequently, we were not able to determine whether any adjustments might be necessary to income, expenses, assets, liabilities or deficit. 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 guidance issued by the Ministry of Municipal Affairs, 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 Responsibilities for the Audit of the Financial Statements Our 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 Page 1 that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Campaign's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • 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. Basis of Accounting and Restriction on Use We draw attention to the fact that the financial statements are prepared in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and guidance issued by the Ministry of Municipal Affairs, which describe the basis of accounting. The financial statements are prepared to assist the management of the Campaign to comply with the financial reporting provisions of the Municipal Elections Act, 1996 and guidance issued by the Ministry of Municipal Affairs. As a result, the financial statements may not be suitable for another purpose. Our report is intended solely for the management of the Campaign, the Candidate and the Ministry of Municipal Affairs and should not be used by parties other than the management of the Campaign, the Candidate and the Ministry of Municipal Affairs. LCA 54�,� ,.,. Chartered Professional Accountant Authorized to practise public accounting by the Chartered Professional Accountants of Ontario March 27, 2023 Markham, Ontario Page 2 Ontario O 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 DD YYYY MM DD For the campaign period from (day clerk received nomination) l 2 0 2 2 1 0 8 1 1 9 I to 1 2 0 2 2 1 1 2 13 1 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) Traill Corinna Office for Which the Candidate Sought Election Ward Name or Number (if any) Local Councillor Ward 3 Ward 3 Municipality Clarington Spending Limit Contribution Limit General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $16.698.55 $1,669.85 $7,752.60 did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I, Corinna Traill declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. C� / 2023/03/28 Signature of Candidate Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) Time Filed Initial of Candidate or Agent (if filed in person) Signature f Clerk or Designate aUR3/03/� � / D:,57r4.r. C A _ n�, 9503P (2022/04) 0 King's Printer for Ontario, 2022. Disponible en frangais Page 1 of 7 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed NA $ INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 14,347.20 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. Bank account promotional rebate + $ 400.00 2. + $ 3. + $ 4. + $ 5. + $ 6. + $ Total Campaign Income (Do not include loan) _ $ 14,747.20 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) + $ 1,325.00 Advertising + $ 7,142.14 Brochures/flyers + $ 1,729.41 Signs (including sign deposit) + $ 425.00 Meetings hosted + $ Office expenses incurred until voting day + $ 394.76 Phone and/or internet expenses incurred until voting day + $ Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 7.50 Interest charged on loan until voting day + $ Other (provide full details) 1. Voter contact + $ 1,097.50 2. Washers and screws + $ 90.20 3. Flyer delivery + $ 1,400.00 4. + $ 5. + $ 6. + $ Total Expenses subject to general spending limit = $ 13,611.51 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Victory Meal/Party/Appreciation + $ 589.47 9503P (2022/04) Page 2 of 7 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 589.47 C3 3. Expenses not subject to spending limits Accounting and audit + $ 393.52 Cost of fundraising events/activities (list details in Part IV of Schedule 2) + $ Office expenses incurred after voting day + $ 60.00 Phone and/or internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ Bank charges incurred after voting day + $ 31.51 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. Travel + $ 61.19 2. + $ 3. + $ 4. + $ 5. + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Expenses not subject to spending limits = $ 546.22 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 14,747.20 C5 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 —05) + $ D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ Surplus (or deficit) for the campaign = $ 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 Date Acquired (yyyy/mm/dd) Part I - Summary of Contributions Quantity Contributions in money from candidate and spouse + $ 2.00 Contributions in goods and services from candidate and spouse (include value listed in Table 1 and Table 2) + $ 1,415.20 Total value of contributions not exceeding $100 per contributor 2018/12/31 • Include ticket revenue, contributions in money, goods and services where the total contribution from a contributor is $100 or less T -Shirts (do not include contributions from candidate or spouse). + $ Total value of contributions exceeding $100 per contributor 75.00 (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). + $ 13,430.00 Less: Ineligible contributions paid or payable to the contributor — $ 500.00 Contributions paid or payable to the clerk, including contributions 1,325.00 from anonymous sources exceeding $25 — $ Total Amount of Contributions (record under Income in Box C) = $ 14,347.20 1A Part II — Contributions from candidate or spouse Table 1: Contributions in goods or services Description of Goods or ServicesI Date Received Value ($) 4 (yyyy/mm/dd) Washers and screws 1 2022/09/10 90.20 Total I 90.20 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired (yyyy/mm/dd) Supplier Quantity Current Market Value ($) Signs 2018/12/31 1,000.00 Posts 2018/12/31 250.00 T -Shirts 2018/12/31 75.00 Total 1,325.00 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Part III — Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2022104) Page 4 of 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received (yyyy/mm/dd) Amount Received ($) Amount Returned to Contributor or Paid to Clerk ($) See attached listing See attached listing 13,430.00 500.00 Total 13,430.00 ❑ 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.) 0 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) $ 13,430.00 1B 9503P (2022/04) Page 5 of 7 Contribution Listing Name Full Address Amount Received Amount Returned KIRK KEMP 4553 MIDDLE ROAD BOWMANVILLE, ON, L1C3K2 $1000.00 0 FERD LONGO 15 BARRINGTON PLACE COURTICE, ON, L1E2K8 $200.00 0 DAVID GRAY 318516 TH SIDEROAD KING CITY, ON, L7B1A3 $250.00 0 KENNETH B ROVINELLI 1163 OLD POST DRIVE OAKVILLE, ON, L6M1A5 $300.00 0 EVELYN ANDREWS 1371 DOBBIN AVE PETERBOROUGH, ON, K91 6131 $200.00 0 JAY STRASSER 207 WESTON ROAD, TORONTO, ON, M6N 4Z3 $600.00 0 LAWSON GAY 55 KING ST E, BOWMANVILLE ON L1C1N4 $250.00 0 STEVE HENNESSEY 2265 BOWNAMNVILLE AVE BOWMANVILLE, ON, L1C6W9 $400.00 0 JOHN DONALD BARBER 19 REAN DRIVE SUITE 704 NORTH YORK ON M 2 KOA4 $500.00 0 EMILY MOULTON 5337 KNOXVILLE RD PORTHOPE, ON, L1A 3V8 $1200.00 0 PAT FLETCHER 112 DUKE ST BOWMANVILLE, ON L1C2W2 $1200.00 0 JOHN MUTTON 112 DUKE ST BOWMANVILLE, ON L1C 2W2 $1200.00 0 JILLIAN MAYHEW 85 BROOKING ST. BOWMANVILLE, ON, LIC 51-4 $30.00 0 AL LIBFELD 1815 IRONSTONE MANOR UNIT 1, PICKERING,ON, L1W3W9 $500.00 0 ROBERT SCHICKEDANZ 61 LAMBERT ROAD THORNHILL,ON, L3T7E5 $1200.00 0 ANTHONY VALELA 406-56 THE ESPLANADE TORONTO,ON, M5E1A7 $1200.00 0 STEVEN LIBFELD 12 KEREVEN ST TORONTO, ON, M51VI 4.18 $500.00 0 JAMES HALE 4349 CONCESSION RD 4 ORONO, ON LOB 1MO $1200.00 LARISA TRAILL 2280 IVY HILL DRIVE, COMMERCE TOWNSHIP, MICHIGAN, 48382-5122, USA (returned) $500.00 $500.00 ALAN GREENBERG 3901-2181 YONGE STREET, TORONTO, ONTARIO, M4S 3H7 $1000.00 CORINNA TRAILL 4012 HIGHWAY 2, NEWCASTLE, ON, L1B OP6 $82.00 $80.00 TOTAL 1 1 $12932.00 r(�L `-ice' 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 213) (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 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) 2A `U 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, LPA Municipality Date (yyyy/mm/dd) Ajax 2023/03/28 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 Municipality Province Postal Code Ajax Ontario UT 3A3 Telephone Number Email Address 905-404-9316 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 Corinna Traill, Municipal Election Candidate We have audited the accompanying financial statements of the campaign for Corinna Traill, Municipal Election Candidate, which comprise the Statement of campaign income and expenses and calculation of Surplus or Deficit for the period from August 19, 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 procedures to determine that the accounting records include all donations of goods and services, and receipts and Quadri & Smith LLP CPA's Independent Audit Report (Continued) disbursements. Accordingly, my verification of these transactions was limited to ensuring that the financial statement reflect the amount recorded in the accounting records of the 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 August 19, 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, 1996 does not require me to report, nor was it practicable for me to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. Quadri & Smith LLP CPA's Licensed Public Accountants Ajax ON. March 28, 2023 LLP Ontario 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 DD YYYY MM DD For the campaign period from (day clerk received nomination) 2 0 2 2 1 0 6 1 1 5 1 to L2 0 2 2 1 1 2 1 3 1 0 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) Woo Willie Office for Which the Candidate Sought Election Ward Name or Number (if any) Regional Councillor Wards 3 & 4 Municipality Clarington Spending Limit% 7�1v. f (g Contribution Limit Q`3�/60 General Parties and Other Expressions of Appreciation ontributions from Candidate and Spouse $5,215.32 $1,279.80 $1,655.32 711 did not ccept any contributions or incur a4 expenses. (Complete Boxes A and B only) Box B: Declaration 1, Willie Woo declare that to the best of my knowledge and belief that these fins I statements and attached supporting schedules are true and correct. A3 _3 Signature of Candidate Date (yyyylmmldd) Date Filed (yyyy/mm/dd) Time Filed Initial of Can ",_ate te. ' ge (if filed in person)Signa ure of Clerk or Designs e 8oa3/03/31 �,�� s 9503P (2022104) ® King's Printer for Ontario, 2022. Dispornibfe en frangais Page 1 of 7 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) + $ 4,255.32 Revenue from items $25 or less + $ 960.00 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) + $ 655.32 Advertising + $ 1,999.32 Brochures/flyers + $ 600.62 Signs (including sign deposit) + $ Meetings hosted + $ 235.80 Office expenses incurred until voting day + $ 45.13 Phone and/or intemet expenses incurred until voting day + $ Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 6.75 Interest charged on loan until voting day + $ Other (provide full details) 1, + $ 2. + $ 3. + $ 4. + $ 5. + $ 6_ + $ Total Expenses subject to general spending limit = $ 3,542.94 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Expression of Appreciation Post Election + $ 1,279.80 5.215.32 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 = $ 1,279.80 C3 3. 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 internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ Sank charges incurred after voting day + $ 4.50 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 = $ 4.50 C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 4,827.24 C5 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (Cl — C5) + $ 388.08 D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ 388.08 Surplus (or deficit) for the campaign = $ 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 (2022104) Page 3 of 7 Schedule 1 — Contributions Part I — Summary of Contributions Date Acquired (yyyy/mm/dd) Contributions in money from candidate and spouse + $ 1,000.00 Contributions in goods and services from candidate and spouse Lawn Signs (include value listed in Table 1 and Table 2) + $ 655.32 Total value of contributions not exceeding $100 per contributor 655.32 • 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 113; 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). + $ 2,600.00 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) = $ 4,255.32 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 (yyyy/mm/dd) Supplier Quantity Current Market Value ($) Lawn Signs 2010/08/04 Lakefront Graphics 2679 Lake Shore Blvd. W. Etobicoke, ON M8V 1G6 129 655.32 Total 655.32 ❑ Additional information is listed on separate supplementary attachment, if completed manually. 9503€' (2022104) Page 4 of 7 Part iii — Contributions exceeding $100 per contributor — individuals other than candidate or spouse Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received (yyyy/mmldd) Amount Received ($) Amount Returned to Contributor or Paid to Clerk ($} Tom & Helen Simpson 2250 Brownsville Court Newcastle, ON., LIB 1 L9 2022/07/03 200.00 James Stephen/ Joan Kimball 3090 Mearns Ave. Bowmanville, ON., L1 C 6N7 2022/08/23 400.00 Kirk Kemp/ Sheila Kemp 3626 Lakeshore Rd. Newcastle, ON., L1 B 1 L9 2022/09/20 500.00 Stephen Libfeld 1815 Ironstone Manor, Unit 1 Pickering, ON., L1 W 3W9 2022/09/22 500.00 Eric Kemp 4553 Middle Rd. Sowmanville, ON., L1 C 3K2 2022/09/27 500.00 Al Libfeld 1815 Ironstone Manor, Unit 1 Pickering, ON., L1 W 3W9 2022/09/28 500.00 Total 2,600.00 ❑ 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.) ❑ 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) $ 2,600.00 1 B 9503P (2022104) Page 5 of 7 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 eventtactivity (yyyy/mmldd) 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) 2A 2B Part 11-- 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 Ill — Other revenue not deemed a contribution Provide details (e.g., contribution of $25 or less; goods or services sold for $25 or less) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ Total Part 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) = $ 9503P (2022104) Page 6 of 7 Auditor's Report — Municipal Elections Act, 1,996 (Section 88.25) A candidate who has received contributions or incurred expenses in excess of $40,000 must attach an auditor's report. Professional Designation of Auditor Municipality Date (yyyy/mm/dd) Contact Information Last Name or Single Name Given Name(s) Licence Number Address Suite/Unit Number Street Number Street Name Municipality Province Postal Code Telephone Number 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 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. 9503P (2022104) Page 7 of 7 Ontario O 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 DD YYYY MM DD For the campaign period from (day clerk received nomination) 2 0 2 2 1 0 7 1 2 6 to 1 2 0 2 3 1 0 1 1 1 ❑ 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) Zwart Margaret Office for Which the Candidate Sought Election Ward Name or Number (if any) Local Councillor 4 Municipality Clarington Spending Limit Contribution Limit General Parties and Other Expressions of Appreciation Contributions from Candidate and Spouse $16,088.25 $ 324.69 $7,374.60 ❑ I did not accept any contributions or incur any expenses. (Complete Boxes A and B only) Box B: Declaration I,arc�ar��Q ri� declare that to the best of my knowledge and belief that fqese financial statements and attached supporting schedules are true and correct. w�,,C� do a3 )oa l6 3 Signature of Candidate Date (yyyy/mm/dd) Date Filed (yyyy/mm/dd) Time Filed Initial of Candidate or Agent (if filed in person) Sign atu o Clerk esignate 90 93100103 i o. I g o M wv 22- 9503P (2022/04) 0 King's Printer for Ontario, 2022. Disponible an frangais Page 1 of 7 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 8,554.13 Revenue from items $25 or less + $ Sign deposit refund + $ 250.00 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) 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) + $ 2,309.85 Advertising + $ 1,466.74 Brochures/flyers + $ 1,568.44 Signs (including sign deposit) + $ 2,760.34 Meetings hosted + $ Office expenses incurred until voting day + $ 53.97 Phone and/or internet expenses incurred until voting day + $ 292.10 Salaries, benefits, honoraria, professional fees incurred until voting day + $ Bank charges incurred until voting day + $ 28.00 Interest charged on loan until voting day + $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. + $ 5. + $ 6. + $ Total Expenses subject to general spending limit = $ 8,479.44 C2 2. Expenses subject to spending limit for parties and other expressions of appreciation 1. Election Day Party + $ 324.69 Amount borrowed 8.804.13 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 = $ 324.69 C3 3. 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 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 = $ C4 Total Campaign Expenses (C2 + C3 + C4) _ $ 8,804.13 C5 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses VK (Income minus Total Expenses) (Cl - C5) + $ ,-- D1 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign - $ C'�- Surplus (or deficit) for the campaign = $ 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 Date Acquired (yyyy/mm/dd) Contributions in money from candidate and spouse + $ 1,161.72 Contributions in goods and services from candidate and spouse Small Signs (include value listed in Table 1 and Table 2) + $ 2,309.85 Total value of contributions not exceeding $100 per contributor 1,962.00 • Include ticket revenue, contributions in money, goods and services 2018/08/27 where the total contribution from a contributor is $100 or less 9 (do not include contributions from candidate or spouse). + $ 50.00 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). + $ 5,032.56 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) = $ 8,554.13 1A Part II — Contributions from candidate or spouse Table 1: Contributions in goods or services Description of Goods or Services Date Received Value ($) (yyyy/mm/dd) Total Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired (yyyy/mm/dd) Supplier Quantity Current Market Value ($) Small Signs 2018/08/27 Abstract Graphics 225 1,962.00 Large Signs 2018/08/27 Abstract Graphics 9 347.85 Total 2,309.85 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Part III — Contributions exceeding $100 per contributor — individuals other than candidate or spouse 9503P (2022/04) Page 4 of 7 Table 3: Monetary contributions from individuals other than candidate or spouse Name Full Address Date Received Amount Amount Returned Collis. Ron 11 Burk Crt., Bowmanville, ON L1C 3V7 (yyyy/mm/dd) Received ($) to Contributor or McArthur, Rod 625 Mill St. S., Newcastle, ON L1B OJ1 Stakes 2022/09/06 Paid to Clerk ($) Simpson, Helen & Tom 2249 Brownsdale Rd. 2022/08/26 200.00 Newcastle, ON L1 B 1 L9 Kemp, Kirk 3647 Lakeshore Rd., 2022/08/26 1,000.00 Newcastle, ON L1 B1 L9 Richardson, Jill 4-365 Lakebreeze, Dr., 2022/08/30 300.00 Newcastle, ON L1 B 1 C3 Eastman, Dave 323 Mill St., Newcastle, ON 2022/09/01 100.00 LIB 1C3 Kufta, Joyce 208 Shipway Ave., Newcastle, 2022/09/08 200.00 ON L1 B 1 M9 Ward, Richard 37 Monck St., Kendal, ON 2022/09/27 750.00 LOA 1 EO Bracken, Wendy 41 Lillian Cr. Newcastle, ON 2022/09/27 100.00 L1B 1G3 Total from Attachment 1 1,650.00 Total 4,300.00 ❑ Additional information is listed on separate supplementary attachment, if completed manually. Table 4: Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Address Description of Goods or Services Date Received (yyyy/mm/dd) Value ($) Collis. Ron 11 Burk Crt., Bowmanville, ON L1C 3V7 Website 2022/08/25 593.25 McArthur, Rod 625 Mill St. S., Newcastle, ON L1B OJ1 Stakes 2022/09/06 139.31 Total 732.56 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) $ 5,032.56 1B 9503P (2022/04) Page 5 of 7 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) $ 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 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) 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 Municipality Date (yyyy/mm/dd) Contact Information Last Name or Single Name I Given Name(s) I Licence Number Address Suite/Unit Number Street Number Street Name Municipality Province Postal Code Telephone Number 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 Fj 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 Part II Table 1 Cont'd: Khaliq, Abdul 1725 Thornton Rd. N Oshawa, ON UL OP7 2022/10/17 $500.00 Hale, Jim 4579 Conc. Rd. 3 Newtonville, ON LOA 1J0 2022/10/24 300.00 McKenzie, Maria 4555 Conc. Rd. 4 Newtonville, ON LOA 1J0 2022/09/29 250.00 McKenzie, Brian 4555 Conc. Rd. 4 Newtonville, ON LOA 1J0 2022/09/29 500.00 Hosin, Ron 41 Lillian Cr Newcastle, ON LIB 1G3 2022/09/27 100.00 Total Contributions from individuals other than candidate or spouse 1 650.00 0 0 E C N o 0 Q O J O ao C N v C � q Q O £ � O d p V N R, MIS � C eq rq fl g; ? ' :o � o _ nom$ 4 �I� �.... ,ti. ' O� �h � W _ tom( } v! 0 $ � � f �V w Fj '. > g� E .� a N : 4 %[Q1 � m Cq m G � e .� 6 ,:� W N _ Gi II Q � ' a I � q ' I -�� � �,� a�� �� � �� Q � Z Z � � Q Z d a o E N Qo �o y O Y N � O A N R1 y p C O L � � 3 U w F � d A c C N O O Q O f r Y V N y O Y f r 6- Y. S T . ru IN r Y�i E JIm c U g ^w oa M1 a Q Q Z �o `a ry C o E C N 60 �o y O Q � O d N Y] Q O d O � M Vw r> 6 � O V at Qt V N S f r \ L� @i yg Q M s N Q d O �J v to Q Z a` 1 N C ry C O E C N 60 �o y O U N � O d N Y] Q O d O d N Vw r> I S O @i t61 M O a` P i Q Q Z Z