Financial Statement - Auditor s Report Candidate - Form 4 Municipal Elections Act, 7996 (Section 88.25)

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1 General Ward Instructions Ministry of Municipal Affairs Financial Statement - Auditor s Report Candidate - Form 4 Municipal Elections Act, 7996 (Section 88.25) All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses must complete Boxes C, D, Schedule 1 and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor s Report. All surplus funds (after any refund to the candidate or their spouse) shall be paid immediately over to the clerk who is responsible for the conduct of the election. YYYY For the campaign period from (day candidate filed nomination) MM DD YYYY MM DD H H Initial filing reflecting finances to December 31 (or 45 days after voting day in a by-election) Supplementary flhng including finances after December 31 (or 45 days after voting day in a by-election) Box A: Name of Candidate and Office Candidates name as shown on the ballot Last Name or Single Name FYFE-MILLAR Office for which the candidate sought election - Given Name(s) JOHN CITY COUNCILLOR WARD 13 Municipality LONDON Spending Limit - $ 17, name or no. (if any) I did not accept any contributions or incur any expenses. (Complete Boxes A and 8 only) Box B: Declaration Spending Limit - Parties and Other Expressions of Appreciation L I, JOHN FYFEMILLAR declare that to the best of my knowledge and belief that these financial statements Date yyy/mmldd) Date Filed (yyyylmm/dd) Time Filed Initial of Candid te or t(if filed in person) S natu e of Cler or Designate U Sarah Cormn, commissioner for taking Affidavits and Oaths, Middlesex County, while a deputized Clerk of The Corporaon of the City of London. 9503P (2018/04) Queens Printer tor Ontario, 2018 Disponible en francais Page 1 ot B

2 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 lain Schedule 1) Revenue from items $25 or less Sign deposit refund Revenue from fundraising events not deemed a contribution (from Part Ill of Schedule 2) Interest earned by campaign bank account Other (provide full details) 1. Total Campaign Income (Do not include loan) + $ 13, = $ 13,6587 ci EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to general spending limit Inventory from previous campaign used in this campaign (list details in Table 4 of Schedule 1) Advertising Brochures/flyers Signs (including sign deposit) Meetings hosted Office expenses incurred until voting day Phone and/or internet expenses incurred until voting day Salaries, benefits, honoraria, professional fees incurred until voting day Bank charges incurred until voting day Interest charged on loan until voting day Other (provide full details) 1. CONSULTANT - BLACKRIDGE STRETEGY Total Expenses subject to general spending limit + $ 1, $ 1, $ 3, $ $ 1, $ 2, $ -+ $ -+ $ -= $ 11,5050 EXPENSES Expenses subject to spending limit for parties and other expressions of appreciation 1. VOLUNTEER APPRECIATION 1- $ 1, WRAP UP - TOBOGGAN + $ Total Expenses subject to spending limit for parties and other expressions of appreciation = $ 1,5636 C3 9503P (2018/04) Page 2 of 8

3 Expenses not subject to spending limits Accounting and audit $ 5600 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 S Bank charges incurred after voting day 1- $ Interest charged on loan after voting day Expenses related to recount + $ Expenses related to controverted election + $ Expenses related to compliance audit + $ Expenses related to candidates disability (provide full details) 1. Other (provide full details) , Total Expenses not subject to spending limits 5600 C4 Total Campaign Expenses (C2 C3 C4) 13,6386 C5 Box 0: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income minus Total Expenses) (C1 C5) Dl Eligible deficit carried forward by the candidate from the last election (applies to 2018 regular election only) $ D2 Total(Dl D2) = $ If there is a surplus, deduct any refund of candidates or spouse s contributions to the campaign $ Surplus (or deficit) for the campaign = $ D3 If line D3 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who is responsible for the conduct of the election. 95o3P (2018/04) Page 3 Of 8

4 9503P (2018/D4). Page 4 of 8 11, I SEE ATTACHED LISTING the total contribution from a contributor exceeds $100 (do not include or Paid to Clerk Table I: Monetary contributions from individuals other than candidate or spouse Less: Contributions returned or payable to the contributor Part II Contributions exceeding $100 per contributor individuals other than candidate or spouse list details in Table 1 and Table 2) where the total contribution from a contributor is $100 or less (do not anonymous sources exceeding $25 Total Amount of Contributions (record under Income in Box C) Include ticket revenue, contributions in money, goods and services Include ticket revenue, contributions in money, goods and services where Total value of contributions not exceeding $100 per contributor Total value of contributions exceeding $100 per contributor (from line lb on page 5; (include value listed in Table 3 and Table 4) include contributions from candidate or spouse). Contributions in money from candidate and spouse Contributions in goods and services from candidate and spouse contributions from candidate or spouse). Contributions paid or payable to the clerk, including contributions from Part I Summary of Contributions Schedule I - Contributions 1, , $ Additional information is listed on separate supplementary attachment Total Name Full Address Date Received Amount Received $ Returned to Contributor I Amount$ 13,6400 IA $ 11,9600

5 Table 2: Contributions in goods or services from individuals other than candidate or spouse (Note: must also be recorded as Expenses in Box C) Name Full Address Description of Goods Date Received Value $ or Services (yyyy/mm/dd) Amy White Waterloo St, AUDIT 2019/02/ Additional information is listed on separate supplementary attachment Total 5600 Total for Part II - Contributions exceeding $100 per contributor (Add totals from Table 1 and Table 2 and record the total in Part I - Summary of Contributions) $ 11,9600 lb Part Ill Contributions from candidate or spouse Table 3: Contributions in goods or services Description of Goods or Services Date Received Value $ (yyyylmmldd) 95n3P (2018/04) Page 5 of 8

6 Description of Goods or Services Date Received Value $ (yyyy/mm/dd) Additional information is listed on separate supplementary attachment Total Table 4: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: value must be recorded as a contribution from the candidate and as an expense) Description Date Acquired Supplier Quantity Current Market (yyyy/mm/dd) Value $ Additional information is listed on separate supplementary attachment Total 9503P (2018/04) PageS of 8

7 Schedule 2 Fundraising Events and Activities Fundraising Event/Activity Complete a separate schedule for each event or activity held Additional schedule(s) attached Description of tundraising 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 $ 2A x 25 Total Part I (2A X 25) (include in Part I of Schedule 1) Part II Other revenue deemed a contribution (e.g. revenue from goods sold in excess of fair market value) Provide details 1. Total Part II (include in Part I of Schedule I) Part Ill Other revenue not deemed a contribution (e.g. contribution of $25 or less goods or services sold for $25 or less) Provide details Total Part Ill (include under Income in Box C) Part IV Expenses related to fundraising event or activity Provide details Total Part IV Expenses (include under Expenses in Box C).1-s 9503P (2018/04) Page 7 of 8

8 Auditors Report Municipal Elections Act, 7996 (Section 88.25) A candidate who has received contributions or incurred expenses in excess of $1 0,000 must attach an auditor s report. Professional Designation of Auditor CPA, CA, LPA Municipality Date (yyyy/mm/dd) London, Ontario 2019/01/19 Contact Information Last Name or Single Name Given Name(s) Licence Number White Amy Address Suite/Unit No. Street No. Street Name WATERLOO Municipality ince Postal Code LONDON ONTARIO N6B 3R7 Telephone No. (including area code) Address jamy@arnykwhite.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 and 95 of the Municipal Elections Act, Under section 88 of the MtinicipalElectionsAct, 1996 (and despite anything in the Mcinicipal 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 (2018/04) Page 8 of 8

9 JOHN PYFE-MILLAR CAMPAIGN SCHEDULES Contributions EreaEer than 100 Date Amount Name Addrets 5/21/18 $ Norman & Sheila Sproule 441 Pall Mall Street, London On NSY 2Z3 S/3D/lB Barbara McArthrrr Pall Mall Street, London ON N6A 5K3 S/3D/lB $ Patty Crawford Picton Street, London ON NED 3RS 7/30/ Morris Della Costa Ridoat Street, London ON NBA 0A2 7/30/18 $ Dennis Winkler 18 Cadeas Terrace Ut 31, London ON NSK 401 7/30/18 $ Bob DiPratcia 83 Wharncliffe Rd S - Ut 5, London ON NSJ 2N4 7/30/38 $ Kevin Kelly 82 Oardeavale Cres., London ON NSJ 4B9 7/31/18 $ Steve Paabert 472 tast Mile Road, London ON NSH 3K5 8/20/18 $ Barney & Cathy Lawn Poplar Hill Road, Ilterton, ON NoM 2A0 8/27/18 $ Sherri Laidlaw 611 Uper Qaeena Street, London ON NBC 3T8 8/27/18 $ Jamie Crich 560 Wellington Street Ste 200, London ON N6A 3R4 8/26/18 $ Michael Smith 307 Sarnia Road, London ON N6G 1N4 9/28/18 $ Jeffrey Pease 4 Cherry Street, London ON NSH 1H6 9/26/18 $ Mike Coon 38 Medway Crea, London ON NSX SSS 9/25/18 $ Dr.Tyrrell De Langley 601 Telhot Street, London ON NSA 2T2 9/26/18 $ S00.00 Adrienne Howe Wellington SI, London ON NSR 258 9/26/18 $ Oregory Sierbeaw 4S3 Richwnnd St Apt 600, London ON NSA SP3 9/26/18 1, Anthony Oraat 260 Sydenhaw St - Ste 601, London ON SEA SS1 10/09/18 $ Joseph Carapella 3800 Colonel Talhnt Rd, London ON NSP IHS 10/09/18 $ Adam Carapella 3800 Colonel Talbnt Rd, London ON NSP SHS 10/17/18 S Patricia & Scott Pisher 1579 Westdel Boarne, London ON N6K /17/18 $ Julie McOiarmid 4388 Lakeshore Rd, Burlington ON L7L /17/18 $ Tnler R McOrarmid 4388 Lakeshore Rd, Burlington ON L7L /17/18 $ John W White PD Soc 56, Ama ON NOM SCO 10/17/18 $ Christopher Craigan 230 Ridgewood Crescent, London ON NSJ /17/18 $ 4S0,00 Antonio J. Memme 100 Jewie Road, Thornhrll ON L4J SAS 10/18/18 $ Michael Johntton 6629 Egrem 995, Komoka ON NOL /22/18 $ 1,20000 Karem Sawer Soafan 303 Richmond Street - Ste 201, London ON NSB 2H8 $ 11, Total Donations greater than $100

10 Auditor s Form Amy K. White Chartered Accountant Professional Corporation London, ON P: (519) aniy@amykwhite.ca INDEPENDENT AUDITOR S REPORT To Cathy Saunders, City Clerk, City of London I have audited the accompanying Financial Statement Report Candidate 4 ( Financial Statement ) of John Fyfe-Millar ( Candidate ), which comprise the Statement of Campaign Income and Expenses, Calculation of Surplus or Deficit, and related schedules for the period May 7, 2018 to December 31, The Financial Statement has been prepared by the candidate based on Section 88 of the Municipal Elections Act, CANDIDATE S RESPONSIBILITY FOR THE FINANCIAL STATEMENT The candidate is responsible for the preparation of the Financial Statement in accordance with Section 88 of the Municipal Elections Act, 1996 and for such internal control as the candidate determines is necessary to enable the preparation of a Financial Statement that is free from material misstatement, whether due to fraud or error. AUDITOR S RESPONSIBILITY My responsibility is to express an opinion on the Financial Statement based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statement. The procedures selected depend on the auditor s judgement, including the assessment of the risks of material misstatement of the financial Statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the candidate s preparation of the Financial Statement 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 the candidate, if any, as well as evaluating the overall presentation of the Financial Statement. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion.

11 income and expenses and surplus (deficit). records of the candidate, and I was not able to determine whether any adjustments might be necessary to Accordingly, my verification of these transactions was limited to the amounts recorded in the accounting of goods and services and receipts and disbursements is not susceptible to satisfactory audit verification. Due to the nature of the types of transactions inherent in an election campaign, the completeness of donations BASIS FOR QUALIFIED OPINION London, ON Chartered Professional Accountants of Ontario February 19, 2019 Authorized to practice public accounting by the 1] ( distributed to or used by parties other than the candidate and the Ministry of Municipal Affairs and Housing. report is intended solely for the candidate and Cathy Saunders, City Clerk, City of London and should not be Municipal Elections Act, As a result, the Financial Statement may not be suitable for another purpose. My The Financial Statement is prepared to assist the candidate to meet the requirements of Section 88 of the (relating to the election held on October 22, 2018) is prepared, in all material respects, in accordance with Section 88 of the Municipal Elections Act, paragraph, the Financial Statement of the candidate for the period from May 7, 2018 to December 31, 2018 QUALIFIED OPINION In my opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion BASIS OF ACCOUNTING AND RESTRICTION ON DISTRIBUTION AND USE.2