t('~ :> r Ontario D I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only)
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1 t('~ :> r Ontario Instructions: Ministry of Municipal Affairs and Housing Financial Statement - Auditor's Report Form4 Munlcipal Elections Act, 1996 (Section 78} All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses beyond the nomination fee 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 his or her spouse) shall be paid immediately over to the clerk who was responsible for the conduct of the election. yyyy MM OD YVYY MM DO For the campaign period from (day candidate filed nomination) I aot'-4 IOL6 I a~ I to.._i.d-:::;...o_l...:...s l.l_o(p.-l...,;i~::;...;o~i D Primary filing reflecting finances to December 31 (or 451t1 day alter voting day in a by-electron} 18 Supplementary filing including finances after December 31 (or 45lh day after voting day in a by-election). Candidate's name as shown on the ballot LastNam}n ( I. I c.. Cc::;>'"' '<.~ Box A: Name of Candidate and Office Name of~for which the can ate sought election \ I \0,. 0 ("" Ward name or no. (if any) Spending limit is ed by clerk $ lot :ao(o.si;: D I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only) Box B: Declaration 1 --~~=~~~~~~...;..~~- -~=o~~~~ au~~a~~~emu~cip~~~ -----::.-~=..::.=~ ; hereby declare that to the best ofmy knowledge and belief that these financial statements and attached supporting schedules are true and correct. Declared before (clerk or commissioner) in the C::k,,J on (yyyy/mm/dd)._."--:=;...;;;,,...;~.l..--~-0-3..;;...; P (2013/11) C Queen's Printer for Ontario, 2013 Oisponibkl en rran~'s Page 1 ol 8
2 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution Amount borrowed $ N/A INCOME Total amount of all contributions (From line 1A in Schedule 1) J(Zqc,q,,SO Refund of nomination filing fee c).oo oo Sign deposit refund Revenue from fund-raising events not deemed a contribution (From Part Ill of Schedule 2) Interest earned by campaign bank account Other (provide full details) Total Campaign Income (Do not include loan) = $ j91o'1 5D C1 EXPENSES (Note: inctude the value ofcontributions of goods and services} Expenses subject to spending limit Nomination filing fee 'd,0::),00 Inventory from previous campaign used in this campaign (list detatts in Table 5 of Schedule 1) Advertising Brochures/Ryers Signs (including sign deposit) Meetings hosted Office expenses incurred until voting day gr_. ~ Phone and/or Internet expenses incurred until voling day Salaries, benefits, honorarla, professional fees Incurred until voting day Bank charges incurred until voting day 1--f'a.q~ Interest charged on loan until voting day... Other (provide full details} 1. rl,2::a~c.. ~ ~ 2. )l1~~~ '"'5!..f~ 3. =e.. :\- '!2.r;: ~cc..,l.~,~~ ~ Oa Total Expenses subject to spending limit = $ 'lei0'2:,,.!2f1 C2 Expanses not subject to spending limit Accounting and audit 11 '3:H.Se> Cost of fund-raising eve-ntslactivities (list details in Part IV of Schedule 2) Voting day party/appreciation notices Office expenses incurred after voting day Phone andfor Internet expenses incurred after voting day Salaries, benefits, honoraria, professional fees incurred after voling day -. Bank charges incurred after voting day S.'-f,C>o - Interest charged on loan after voting day Expenses related to r&e0unt Expenses related to controverted election E,cpenses related lo compliance audit...,. Expenses related to candidate's disability (provide full detaus) Other (provide full details) Total Expenses not subject to spending limit = $ '192 So C3 Total Campaign Expenses (C2 + C3) 9503P (l013/11) = $ t~~b~. :Yl C4 Pagc2d8
3 Box D: Calculation of Surplus or Deficit Excess (deficiency) of income over expenses (Income - Total Expenses) (C1 - C4) 4'-tri. [ 3 01 Eligible deficit carried forward by the candidate from the last election _$_"T""!""..., 02 Total (01-02) = $ Li4ri, 13 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign - $ 4y,. \:3 Surplus (or deficit) for the campaign =_$ 03 Ifline 03 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who was responsible for the conduct of the election. Amount of$ N.:...:.~,...:.! paid to municipal clerk in the municipality of ---~-=...;:;;...:.~_.;cc...,_.::c~-= P (2013/11) Page 3 of e
4 Schedule 1 Contributions Part I - Summary ofcontributions Contribution from candidate (inclllde the value ofinventory tisted in Table 5) Contribution from spouse Total value of conlributrons not exceeding $100 per contributor Include ticket revenue, contributions in money, goods and services where the total contribution from a contributor is $100 or less (do not Include contributions from candidate or spouse). Total value of contributions exceedrng $100 per contributor (from line 18; list detai1s in Tables 1-4) Include ticket revenue, contributions in money, goods and services where the total contribution from a contribulor exceeds $100 (do not include contributions from candidate or spouse). l~~s oo Less: Contributions returned or payable to the contributor - $ Contributions paid or payable to the clerk, Including contributions from anonymous sources exceeding $10 $ Total Amount ofcontributions (Record In Box C) Part II -List of Contributions from Each Single Contributor Totalling more than $100 Table 1: Monetary contributions from individuals other than candldate or spouse Name Full Address Amount$ L. ~~, '51o~ ~ d. c.,.\..."'"'\»"~w ~~~, LtH '1kl.j t"\sc:>.oo '...--0\\! c,c.o"""'' o< Y'-k>S R~\<:o"-\ ~~o... L\ H!"Jkl-\ \ d-s ct> C:,~~-<. ~.~ 9.l\ \<.;e.("""->- C...,.aL~c. Lie:,.~ 'lfu co O Additional information is listed on separate supplementary attachment 9503P ( ) lotal ll-a~ oo Page1 or a
5 Table 2: Monetary contributions from corporations or unions Name (Legal and Carrying on I Full Address President or Authorized Amount$ Business As) Business Manager Representative Non(ii!.. I D Additional information is listed on separate supplementary attachment Total Table 3: 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 "" n~ Value$ I D Additional information is fisted on separate supplementary attachment Total 9503P (2013/11) Page 5 of 8
6 Table 4: Contributions in goods or services from corporations or unions (Note: must also be recorded as expens(ls In Box C) Name of Corporation (Legal and Carrying on Business As) Full Address President or Business Manager Authorized Representative Description or Goods or Services Value$ f\\ Or"\e. O Additional lnrormation is listed on separate suppr.ementary attachment Total - Total Part II Contributions (Add Totals from Tables 1-4) (Record in Part 1-Summary) Part Ill - Inventory Table 5: Inventory ofcampaign Goods and Materials from Previous Campaign used in this Campaign (Note: value must be recorded as a contribution from the candidate and as an expense) Description Date Acquired Supplier Current Market Quantity {yyyy/mm/dd) Value $ Total Value$ '"'Or.~ i O Additional infonnatlon is listed on separate supplementary attachment Total 9503P ( ) Page6 ot e
7 Schedule 2 - Fundraising Events and Activities Fundralslng Event/Activity Complete a separate schedule for each event or activity held O Additional schedule{s) attached ~o_e_~_~_-_\_~/_c_~-~_1_u_-~-~---- ~~cl~~~~w ~ Date of event/activity (yyyy/mm/dd) iL. Part I - Ticket Revenue Admission charge (per person) (If there are a range of ticket prices. attach complete breakdown of all ticket sales) 2A Number of tickets sold X 28 Total Ticket Revenue (2A X 26) (Include In Schedule 1) "' $ Part II - Other revenue deemed a contribution (provide delails (e.g. revenue from goods sold in excess of fair market value)) Total Part II Revenue (Include In Schedule 1) "' $ Part Ill - Other revenue not deemed a contribution (provide details (e.g. contributions of $10 or less; market value of goods or services sold)) 2. ~ w Total Part Ill Revenue {Include In Box C) = $ - Part IV- Expenses related to fundralslng event or activity (provide details) _$ 5. + _$ a TotaI Part IV Expenses (Include In Box C) = $ 9503P (2013/11) Page7 or 8
8 Auditors Report Municipal Elections Act, 1996 (Section 78} A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report Professional Deslgna~ offa!ditor \ \ C.h~~ t',o\-~ <-'"-~ r-k..~v..~c _; Municipality -r-, () Date (yyyy/mm/dd), Ovl,-, C>~, W ~ =1\... eo,i;/oo Contact lnfonnatlon Last Name Address Suite/Unit No. Street No. Street Name F cc.. Telephone No. (induding are qo; 4d-f.~t exl l -,3 de) Fax No. ~~S\. First Name S\, Province Address C\:::J; L..{cH ~'1 "5 <='.::,' The report must be done b, accordance with generally accepted auditing standards and must: set out the scope of the examination licence Number \ ~ \ 0'5'-t4 Postal Code L\N $-LS c,.. e. ':::>~ow\o~ c..c c::..o..._ provide an opinion as to the completeness and accuracy of the financial statement and whether it rs free of material misstatement S Report is attached Personal inrorrnation, ifany. collected on this form is obtained under the authority of sections 78 and 95 ofthe Municipal Elections Act, Under section BB of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom oflnfonnation and Protection ofprivacy Act) documents and materials filed with or prepared by the clerk or any other election official under the Municipal Elections Act, 1996are pubfic records and, until their destructfon, 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 (20131'11 ) Pag&8of8
9 .. STEPHEN RowLANDs Cil:\RTERED PROFESSIONAL.\CC<>UNTANT LICENSED PUBLIC A C C O U N T A N T 1913 Dundas St., East, Whitby, Ont. LIN 2L5 INDEPENDENT AUDITOR'S REPORT Tel Fax To Sandra Krane - City Clerk & Returning Officer I have audited the Statement ofcampaign Income and Expenses and the Calculation of Surplus or Deficit of Rosemary Mcconkey, candidate, for the campaign period from August 25, 2014 to December 31, 2014 relating to the election held on October 27, 2014 and including the supplementary period January I, 2015 to June 30, These financial statements have been prepared by Rosemary McConkey, candidate, based on the financial reporting provisions ofthe Municipal Elections Act, Candidate's Responsibility for the Financial Statements Rosemary Mcconkey, candidate, is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Municipal Elections Act, 1996 and for such internal control as the candidate detennines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perfonn the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of tht: 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 ofthe 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 ofthe candidate's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness ofaccounting estimates made by the candidate, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Basis of Qualified Opinion Due to the nature of the types of transactions inherent in an election campaign, it is impracticable through auditing procedures to determine that the accounting records include all donations ofgoods 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 Rosemary Mcconkey, candidate, in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and I was not able to detennine whether any adjustments might be necessary to income and expenses, assets or liabilities, and surplus/deficit. Qualified Opinion In my opinion, except for the effects ofmaners described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the income and expenses for the campaign period from August 25, 2014 to December 3 I including the supplementary period January I, 2015 to June 30, 2015 and the calculation ofsurplus or deficit in accordance with the financial reporting provisions prescribed by the Municipal Elections Act, Emphasis of Matter The Municipal Eleclions Act, 1996 does not require me to report, nor was it practicable for me to detennine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, Ah-~~ ~...J.o C..A. ~;art\red Professional Accountant August 26, 2015 Whitby, Ontario
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