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HomeMy WebLinkAboutGlenn-Graham, Danielr- -Ontario Ministry of Municipal Affairs Financial Statement — Auditor's Report and Housing Form 4 Municipal Elections Act, 1996 (Section 78) Instructions: 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 DD YYYY MM DD For the campaign period from (day candidate filed nomination) 2014 1 01 03 to 2014 12 31 ® Primary filing reflecting finances to December 31 (or 451h day after voting day in a by- election) ❑ Supplementary filing including finances after December 31 (or 451h day after voting day in a by- election) Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name Given Name(s) Glenn - Graham Daniel John Name of office for which the candidate sought election Ward name or no. (if any) Mayor N/A Name of Municipality City Of Kitchener Spending limit issued by clerk $132,696.50 ❑ I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only) Box B: Declaration i, Daniel Glciiti- Grahani a candidate in the municipality of the Cite ol'l {itcllener hereby declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. Declared before (clerk or commissioner) in the City- of Kitchener on (yyyylmmldd) on-�qt Sign re of Clerk or Commissioner Z-> 1 63 >/ ,/c) Date Filed in the Clerk's Office (yyyylmmldd) eels 40 411111111a ff 61WP00 f) AAagUVX ®qaj Signature of Candidate 9503P (2013/14) © Queen's Printer for Ontario, 2013 Disponible en fran0ais Page 1 of 9 Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lending institution TForonto Dominion Bank of Canada Amount borrowed $ 0 INCOME Total amount of all contributions (From line 1A in Schedule 1) + $ 61,194.00 Refund of nomination filing fee + $ 200.00_ Sign deposit refund + $ 0.00 Revenue from fund - raising events not deemed a contribution (From Part III of Schedule 2) + $ 0.00 Interest earned by campaign bank account + $ Other (provide full details) 1. _ + $ 2. + $ 3. - + $ Total Campaign Income (Do not include loan) = $ 61,394,00 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses subject to spending limit Nomination filing fee + $ 200.00 Inventory from previous campaign used in this campaign (list details in Table 5 of Schedule 1) + $ Advertising + $ _0.00 12,611.87 Brochures /flyers + $ 14,512.43 Signs (including sign deposit) + $ 8,927.00 Meetings hosted + $ 1,498.93 Office expenses incurred until voting day + $ 56.84 Phone and /or Internet expenses incurred until voting day + $ 1,375.69 Salaries, benefits, honoraria, professional fees incurred until voting day + $ 0.00 Bank charges incurred until voting day + $ 129.90 Interest charged on loan until voting day + $ 0,00 Other (provide full details) 1. + $ 2. + $ 3. + $ Total Expenses subject to spending limit = $ 39,312.66 C2 Expenses not subject to spending limit Accounting and audit + $ Cost of fund - raising even tslactiviti e s (list details in Part IV of Schedule 2) + $ Voting day party/appreciation notices + $ 836,29 Office expenses incurred after voting day + $ Phone andlor Internet expenses incurred after voting day + $ Salaries, benefits, honoraria, professional fees incurred after voting day + $ 1,800.00 Bank charges incurred after voting day + $ 10.00 Interest charged on loan after voting day + $ Expenses related to recount + $ Expenses related to controverted election + $ Expenses related to compliance audit + $ 1,500,00 Expenses related to candidate's disability (provide full details) __ 1. + $ 2. + $ mm Other (provide full details) 1. + $ 3. + $ Total Expenses not subject to spending limit = $ 41 46.29 C3 Total Campaign Expenses (C2 + C3) = $ 43,458.95 C4 9503P (2013111) Page 2 of 9 Box D: Calculation of Surplus or Deficit (Cl Excess (deficiency) of income over expenses (Income — Total Expenses) $ 17,935.05 D1 E=ligible deficit carried forward by the candidate from the last election — $ 0,00 D2 Total (D1 -- D2) = $ 17,935.05 If there is a surplus, deduct any refund of candidate's or spouse's contributions to the campaign — $ _ 17,935.05 Surplus (or deficit) for the campaign = $ 0.00 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 was responsible for the conduct of the election. Amount of $0.00 paid to municipal clerk in the municipality of Waterloo, City of Kitchener 9503P (2013111) Page 3 of 9 Schedule 1 - Contributions Part I — Summary of Contributions Contribution from candidate (include the value of inventory listed in Table 5) Contribution from spouse 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). Total value of contributions exceeding $100 per contributor (from line 1 B; list details in Tables 1 — 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). Less: Contributions returned or payable to the contributor Contributions paid or payable to the clerk, including contributions from anonymous sources exceeding $10 Total Amount of Contributions (Record in Box C) + $ + $ 55,000.00 + $ 394.00 + $ 5,$00.00 _ �61,194.00 1A Part II — List of Contributions from Each Single Contributor Totalling more than $100 Table 1: Monetary contributions from individuals other than candidate or spouse Name Full Address Amount $ Stephen Kidd 305 Kin- Street West Kitchener N2G 2139 500.00 .loan Lazarski 463 Duke Street West. Kitchener ON N21 -1 3Y7 100.00 Louis Marvros 303 Krug Street Kitchener ON N2H 2Y9 600.00 Patil Briton 540 Bingetnan's Centre Drive Kitchener ON N213 150.00 Jacob Buht' 167 Shnh Avenue Kitchener ON N2A 1 H4 200.00 ❑ Additional information is listed on separate supplementary attachment Total 1550.00 9503P (2013/11) Page 4 of 9 Table 2: Monetary contributions from corporations or unions Name (Legal and Carrying on Business As ) Full Address President or Business Manager Authorized Representative Amount $ Cupe 1750 737- Bramalea Road Rd Unit 32 MkSkSaUge ON Harry Goslin Harry Gosli„ 500.00 i USIOn 1- 1011les - 1266304 Owario Inc 500 Hanlon Creek Blvd Guelph ON N l C OA l harry Kotseff Larry Kotseff 250.00 Reitzel Bros. Asbestos Removal 262 Woolwich St S. Breslau ON NOB I MO Bill Reitzel Bill Reitzel 500.00 Queensgate Developments 3800 Steeles Avenue West West Building, Suite 400 Woodbridge ON 1,41,4G9 Sail DeCaria Sam DeCaria 750.00 7ayn1a Realty Holdings London HL11'011 Mall 55 King Street West Suite 801 Kitchener ON N2G 4W I Amin Vlsram Amin Visram 750.00 Flaherty Dow Elliot & McCarthy UP 132 Dundas Street West Whitby ON L1N 21-9 "Todd McCarthy Todd McCalilly 750.00 ❑ Additional information is listed on separate supplementary attachment Total 3,500.00 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 Value $ or Services 9503P (2013111) Page 5 of 9 ❑ Additional information is listed on separate supplementary attachment Total 9503P (2013111) Page 6 of 9 Table 4: Contributions in Qoods or services from corporations or unions (Note: must also be recorded as expenses in Box C) Name of Corporation (Legal and Carrying on Business As Full Address President or Business Manager Authorized Representative Description of Goods or Services Value $ Moser Landscaping 495 Dotzert Court Waterloo ON N21J 6A7 Chris Moser Chris Moser 300 112 lengths rebar for large Campaign signs $750.00 ❑ Additional information is listed on separate supplementary attachment Total I 750.00 Total Part II Contributions (Add Totals from Tables 1-4) (Record in Part I - Summary) 750,001 B Part III - Inventory Table 5: Inventory of Campaign 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 Total Value $ 1IVVV /MM1 ddl Value $ ❑ Additional information is listed on separate supplementary attachment Total 9503P (2013111) Page 7 of 9 Schedule 2 — Fundraising Events and Activities Fundraising EventlActivity Complete a separate schedule for each event or activity held ❑ Additional schedule(s) attached 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) + $ 0.00 2A Number of tickets sold X 0.00 2B Total Ticket Revenue (2A x 213) (Include in Schedule 1) — $ 0 Part II — Other revenue deemed a contribution (provide details (e.g. revenue from goods sold in excess of fair market value)) 2. 4 _ ^+ $ Total Part II Revenue (include in Schedule 1) _ g Part III — Other revenue not deemed a contribution (provide details (e.g. contributions of $10 or less; market value of goods or services sold)) 1. _ + $ 2. + $ 3. + $ 4. + $ 5. + $ -- Total Part III Revenue (include in Box C) _ $ Part IV — Expenses related to fundraising event or activity (provide details) 1. + $ 2. + $ 3. + $ 5. _ + $ 6. + $ --+ S. + $ Total Part IV Expenses (include in Box C) = g 9503P (2013111) Page 8 of 9 Auditor's Report Municipal Electrons Act, 9996 (Section 78) 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 municipality Date (yyyytmmldd) Region of Waterloo 2015/03/09 Contact Information Name Licence Number Last dame First Name Lindsay John 1 -11691 Address Suite /Unit No. Street No. Street Name 228 1 I Frederick St CityfCown Province Postal Code Kitchener Oil N2H 2M8 Telephone No. (including area code) Fax No. Email Address 519- 746 -4401 ext.231 519 - 883 -1023 ioliii (it'i-nilleratidcofnpany.ci 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 N Report is attached Personal information, if any, collected on this form is obtained under the authority of sections 78 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, 9996 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 (2013/11) Page 9 of 9 228 Frederick Street, rd John M Lindsay Professional Corp Kitchener, ON N211 2N48 Cha),fei,ed Pio Tel: (519) 746-4401 fessional Accountant Fax: (519) 883-1023 Etiiail::,iohoi((�7iiiillcrandcotiipaiiy.ea To:Chief Financial Officer Of Dan Glenn - Graham and Chief Electoral Officer of the City of Kitchener We have audited the accompanying campaign period statement of income and expenses and related schedules of Dan Glenn-Graham, which comprise the statement of campaign income and expenses and related schedules for the period from January 3, 2014 to December 31, 2014. The financial statements have been prepared by the Chief Financial Officer of Dan Glenn- Graham based on the financial reporting provisions of Section 42 of the Ontario Election Finances Act and guidelines issued by the Chief Electoral officer. Management's Responsibility for the Financial Statements The Chief Financial Officer is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of Section 42 of the Ontario Elections Finance Act, and guidelines issued by the Chief Electoral Officer and for such internal control as the Chief Financial Officer 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 auditor's 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 entity'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 entity'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 t o the inherent nature of the transactions of organizations of this type, the completeness of various categories of income and expenses is not susceptible to satisfactory audit verification.. Accordingly, our verification of income and expenses was limited to the amounts recorded in the records of Dan Glenn- Graham and we were not able to determine whether any adjustments might be necessary to income, expenses and period surplus /deficit for the campaign period January 3, 2014 to December 31, 2014. Qualified Opinion In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, these financial statements present fairly, in all material respects, the income and expenses of Dan Glenn- Graham for the campaign period January 3, 2014 to December 31, 2014 in accordance with the financial reporting provisions of Section 42 of the Ontario Election Finances Act and the guidelines issued by the Chief Electoral Officer. Basis of Accounting Without modifying our opinion we draw attention to the Notes to the financial; statements which describe the basis of accounting. The financial statements are prepared to assist the Chief Financial Officer of Dan Glenn- Graham meet the requirements of the Ontario Election Finances Act and the guidelines issued by the Chief Electoral Officer. As a result, the financial statements may not be suitable for another purpose. John M Lindsay, CPA,CA John M Lindsay Professional Corporation Licensed Public Accountant March 10, 2015 DAN GLENN - GRAHAM NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 These financial statements have been prepared in accordance with the financial reporting provisions of Section 41 of the Ontario Election Finances Act and the guidelines issued by the Chief Electoral Officer The most significant polices are as follows: Contributions Contributions of goods and services are recorded at their fair commercial value. Contributions are considered accepted when deposited. Expenses All expenses are recorded at their fair commercial value.