Steve Clark - Financial Statement - Auitor`s Report

..
f"'r:
Ministry of Municipal Affairs
and Housing
t?ontario
Financial Statement- Auditor's Report
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
For the campaign period from (day candidate filed nomination)
0
0
I2
0
MM
41 o 4!2
DO
YYYY
MM
DO
31 to IL-..::2--'--o__;:__4...;.......LI__:____;2::......LI--"-3~1I Primary filing reflecting finances to December 31 (or 45th day after voting day in a by-election)
Supplementary filing including finances after December 31 (or 45th 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)
CLARKE
STEVE
Name of office for which the candidate sought election
Ward name or no. (if any)
MAYOR
Name of Municipality
CITY OF ORILLIA
Spending limit issued by clerk
$26,6 17.35
D I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only)
Box B: Declaration
.·
I ,_S_T_E_~
~_C_L_~
~~~~~~~~~~~~~~~~~~~~~~~~~~~ · a~~~~ein~emunid~H~~
_T_H_E~C_I_T_Y~O_F_O~R_I_L_L_IA~~~~~~~~~~~~- , hereby declare that to the best of my knowle ge and belief that these
financial statements and attached supporting schedules are true and correct.
Declared before (clerk or commissioner)
in the
Cfh( ef
on (yyyy/mm/dd)
(J r( I\ 'ICL.
c;l..~ IS" / t) :3 ( ~
Signature
~;t~e~4-
Date Filed in the Clerk's Office (yyyy/mm/dd)
JANET A.. NYHtJF
an ex-officio Commissioner while
Deputy Clerk for the Corporation of
the City of Orillia, County of Simcoo
Province of Ontario. Canada
9503P (2013/11)
11:1 Queen's Printer for Ontario, 2013
Disponible en fran9'!is
Page 1 of 12
Box C: Statement of Campaign Income and Expenses
LOAN
Name of bank or recognized lending institution
Amount borrowed
~$
~------------------------------------------------
INCOME Total amount of all contributions (From line 1A in Schedule 1)
Refund of nomination filing fee
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) 1.
2.
3.
---------------------------------------------------
Total Campaign Income (Do not include loan)
+ $
+ $
+ $
31,234.00 200.00 + $
+ $
110.00 + $
+ $
+ $
= $
31,544.00 C1
EXPENSES (Note: include the value of contributions of goods and services)
Expenses subject to spending limit Nomination filing fee
Inventory from previous campaign used in this campaign (list details in Table 5
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
+ $
+
+
+
+
+
+
+
+
+
+
$
$
$
$
$
$
$
$
$
$
200.00
9,847.1 0
2,869.07
4415 .67
1 931.35
2,967.05
542.38
500.00
10.89
Other (provide full details)
1.
VOTER IDENTIFICATION EXPENSE
2. COMPUTER LOAN- SEE SCHED 1 TABLE 4
3.
~--------~------~~~~-------------------------
Total Expenses subject to spending limit
Expenses not subject to spending limit Accounting and audit
Cost of fund-raising events/activities (list details in Part IV of Schedule 2)
Voting day party/appreciation notices
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
+ $
+ $
+ $
= $
+ $
+ $
+ $
+ $
+ $
+ $
+ $
+ $
+ $
+ $
+ $
1 706.08
200.00
25,189.59
C2
\ ,356.00 3 972.46 9.90 Expenses related to candidate's disability (provide full details) 1.
2.
3.
--------------------------------------------------- ++
$
$
+ $
Other (provide full details)
1.
2.
3.
---------------------------------------------------
Total Expenses not subject to spending limit
Total Campaign Expenses (C2 + C3)
9503P (2013111)
+ $
+ $
+ $
= $
5,338.36
C3
= $
30,527.95
C4
Page 2 of 12
Box 0: Calculation of Surplus or Deficit
Excess (deficiency) of income over expenses (Income- Total Expenses)
(C1-C4)
+ $
Eligible deficit carried forward by the candidate from the last election
- $
=$
12016.05
- $
=$
1,000.00
16.05
Total (01 - 02)
If there is a surplus, deduct any refund of candidate's or
spouse's contributions to the campaign
Surplus (or deficit) for the campaign
1,016.05
01
02
03
If line 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$
16.05
paid to municipal clerk in the municipality of CITY OF ORILLIA
----------------~~~~~--~~----------------------
9503P (2013/11)
Page 3 of 12
Schedule 1 • Contributions
Part 1- 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 Jess (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
+_
$ _ ___::...::..!.:::..::.....:...:...:...::...
30,234.00
$
- -- - -- - - -
Contributions paid or payable to the clerk, including contributions from
anonymous sources exceeding $1 0
Total Amount of Contributions (Record in Box C) 1,000.00
$
----- - --
=$
31,234.00
1A
Part II- List of Contributions from Each Single Contributor Totalling more than $100
Table 1: Monetary contributions from individuals other than candidate or spouse
Name
Full Address
Amount$
SEE ATIACHED SCHEDULE A
15,429.00
9503P (2013/11) Page 4 of 12
Name
0
Full Address
Amount$
Additional infonnation is listed on separate supplementary attachment
Table 2: Monetary contributions from corporations or unions
Name (Legal and Carrying on Full Address
President or
Business As)
Business Manager
SEE ATTACHED
SCHEDULE B
9503P (201 3/1 1)
15,429.00
Total
Authorized
Representative
Amount$
14,605.00
Page 5 of 12
Name (Legal and Carrying on Full Address
Business As)
0
President or
Business Manager
Additional information is listed on separate supplementary attachment
Authorized
Representative
Amount$
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
9503P (2013/11)
14,605.00
Total
Value$
Page 6 of 12
Name
0
Full Address
Additional information is listed on separate supplementary attachment
9503P (20 13/11 )
Description of Goods
or Services
Value$
Total
Page 7 of 12
Table 4: Contributions in goods or services from corporations or unions (Note: must also be recorded as expenses In Box C)
Description of
Value$
President or
Authorized
Name of Corporation
Full Address
(Legal and Carrying on
Business Manager Representative
Goods or Services
Business As)
DOWNTOWN
COMPUTER
9 503P (2013111)
53 MISSISSAGA
AL WALLACE
STREET, ORILLIA,
ONTARIO
COMPUTER
LOAN
200.00
Page 8 of 12
Name of Corporation
(Legal and Carrying on
Business As)
Full Address
President or
Business Manager
Authorized
Representative
Description of
Goods or Services
D Additional information is listed on separate supplementary attachment
Total Part II Contributions (Add Totals from Tables 1-4) (Record in Part 1- Summary)
Part Ill-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
(yyyy/mm/dd)
Value $
9503P (20 13/11)
Value$
200.00
Total
$
30,234.00 1B
Total Value $
Page 9 of 12
Description
0
Date Acquired
(yyyy/mm/dd)
Supplier
Additional information is listed on separate supplementary attachment
9503P (2013/11 )
Total Value $
Current Market Quantity
Value $
Total
Page 10 of 12
Schedule 2- Fundraising Events and Activities
Fundraising Event/Activity
Complete a separate schedule for each event or activity held
D Additional schedule(s) attached
Description of fund raising event/activity
-------- - - - - - -- - - - - - -- - - - ----------
Date of event/activity (yyyy/mm/dd) - - - - -- - - -- - - - - - - - - - -- - ­
Part 1- 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______________ 2B
2A
=
Total Ticket Revenue (2A X 2B) (Include in Schedule 1)
$
Part II- Other revenue deemed a contribution (provide details (e.g. revenue from goods sold in excess of fair market value)) 1. T-SHIRTS
FOR OPEN HOUSE
3.
+ $
+ $
+ $
4.
5.
+ $
2
·---------------------------------------­
110.00 + $
_____
= $
Total Part II Revenue (include in Schedule 1)
110.00
._.....;;;..;;...;;..;...;....;;..
Part Ill- 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 Ill Revenue (Include in Box C)
- - - - - -- - -
------- ----------
=
$
--------
Part IV- Expenses related to fundraising event or activity (provide details)
1
2.
·----------------------------------------------­
+ $
+ $
6.
+ $
+ $
+ $
+ $
7.
+ $
8.
+ $
3.
4.
5.
Total Part IV Expenses (include in Box C)
9503P (2013/11)
= $
--------
Page 11 of 12
Last Name
First Name
Adams
Biii/Rika
Aiken
Ingrid
Algie
RCiive
Ball
Gordon
Bates
Richard
Bissett
Mark & Sandra
Brown
lan
Brown
Robert & Diane
Brown
Peter
Bunn
Lori
Carruthers
Larry
Carter
Pam
Clarke
Wesley
Clarke
Lise
Address
2126 Abbey Rd
Orillia ON L3V 6H2
PO-Box673
()rillil=) ON L3V nK;
13 Lakeshore Rd E
Orillia ON LOK 1GO
Clarke, Steve Chris Marsh
Coker
Denise
Coleman
Hugh & Ennis
Davis
Will & Sheila
Doner
Warren
Downham
David & Cathy
Ellis
Reed
Emond
Ted
Fenton
Richard
Ford
Derek
19 Rowanwood Road
RR2 Oro-Medonte, ON LOL 2EO
32 Johnson St
Orillia ON L3V 7S4
491 Bay St
Orillia ON L3V 3X8
4428 Plum Pt Rd
Orillia ON L3V 6H7
8 Maple Dr
Orillia ON L3V 3W2
65 Jarvis St
Orillia ON L3V 2A2
4350 Plum Pt Rd
Orillia ON L3V 6H7
411 Forest AveS
Orillia ON L3V 3Z7
308 Moffat St
Orillia ON L3V 4G1
38884 Desert Greens Dr E
Palm Desert, CA USA 92260
38884 Desert Greens Dr E
Palm Desert CA USA 92260
4 77 Regent St
Orillia ON L3V 5Y1
PO Box 82
Cumberland Beach ON LOK 1GO
32 Maple Dr
Orillia ON L3V 3W2
68 Jarvis St
Orillia ON L3V 2A 1
330 Brewery Lane #208
Orillia ON L3V 4V3
30 Museum Dr Unit 313
Orillia On L3V 7T9
425-40 Museum Dr
Orilli ON L3V 7T9
205 Cedar Island Rd # 1
Orillia ON L3V 1T2
110 Cedar St
Orillia ON L3V 2C7
187 Cedar Island Rd
..._Orilli~. ON L3V 1T2
____ __
Donation
$100
$100
$750
$200
$100
$150
$250
$200
$150
$100
$200
$100
$700
$700
$1 ,000
$100
$200
$200
$100
$200
$100
$505
$250
$400
Fo urnier
Leslie
G ordon
Michael
Graham
Karen
Graham
Jim
Gulmen
Tony
Hadley
Brenda
Havill
Monique & David
Hawes
Gerry
Hehn
Patricia
Hewett
Geoff
Hewitt
Donna
Hewitt
Dave
Jarvis
Tom
Jewitt
Brian
Johnston
Doug
Ken net
David
Larsen
Fred
Lemaire
Adele
Leroux
Richard
Lynch
Dale & Jerome
MacMillan
Hugh
Mallon
Helen
Maxwell
James & Jennifer
Mayo
Marg
McCaughey
Greg
90 Boland St E
Orillia ON L3V 2B8
159 Peter St N
Orillia ON L3V 4Z4
171 Matchedash Street N
Orillia ON L3V 4V3
#14-5 lnvermara Crt
Orillia ON L3V 8B4
98 York St
Orillia ON L3V 7G9
520 Harvie Settlement Rd
Orillia ON L3V 6H2
659 Laclie St
Orillia ON L3V 7M3
5 Edna Street
Orillia ON L3V 6G3
11 Tecumseth St
Orillia ON L3V 1X7
701 Broadview Ave
Orillia ON L3V 6P1
4455 12th Cone
Orillia ON L3V 6H6
317 Franklin St
Orillia_L ON L3V 1K5
27 Coldwater St E
Orillia ON L3V 1W4
701 Broadview Ave
Orillia ON L3V 6P1
448 West St N
Orillia ON L3V 5E8
343 Bay St
Orillia ON L3V 3X5
1130 Old Barrie Rd E
Oro-Medonte ON LOL 1TO
252 Cedarmere Rd
Orillia ON L3V 7H2
194 Collier St
Barrie ON L4M 1H7
8-492 Laclie St
Orillia ON L3V 7V2
20 Brant St E
Orillia ON L3V 1Y8
153 Parkview Ave
Orillia ON L3V 4M2
PO Box485
Coldwater ON L6K 1EO
357 Highland Ave
Orillia ON L3V 4E5
110 Windrush Trail
Kitchener ON N2P 2_B3
$250 $200 $300 $300 $750 $100 $100 $250 $250 $200 $99 $100 $400 $100 $100 $100 $200 $100 $225 $200 $100 $200 $100 $500
$100
_j
\'
McKechnie
Micks
Middleton
Nicolle
Novosky
O'Coin
Osborne
Reid
Rovinelli
Russell
Sayle
Scanlon
Scheirich
Skalosky
Stringer
Taylor
Till mann
Trinier
Valle
Wagg
Waite
Ward
Whitefield
128 Heyden Ave
Orillia ON L3V 6H1
203 Rosslyn Rd
Roy & Mary
Orillia ON L3V 5W2
PO Box494
Doris
Washaoo ON LOK 2BO
1 Boyd Cres Box 21
Jack & Helen
Moonstone ON LOK 1NO
333 Old Muskoka Rd
Ed
Orillia ON L3V 4G5
4286 Wilson Pt Rd
Karen
Orillia ON L3V 6H3
327 Forest Ave N
David
Orillia ON L3V 6Y2
225 Matchedash St N
Robert
Orillia ON L3V 4V5
1163 Old Post Dr
Kenneth
Oakville ON L6M 1A5
2 Southwood Circle
Wharton & Catherint
Orillia ON L3V 2H8
9 Maple Dr,
Eric & Catherine
Orillia ON L3V 3W3
332 Mississaga St W
Wayne & Gloria
Orillia ON L3V 3C1
1895 Kensington PI
Irene
Orillia ON L3V 7J5
54 Jarvis St
Tosh & Elaine
Orillia ON L3V 2A 1
444 West St S
Gini
Orillia ON L3V 5H3
127 Shannon St
Charlene
Orillia ON L3V 1G3
221 Belmoral Drive
Gill& Bill
Orillia ON L3V 5R2
40 Orchard Pt Rd
Wes
Orillia ON L3V 1C6
379 Mary St
Ralph
Orillia ON L3V 3G2
24 Ontario St
Kirby
Orillia ON L3V 6H1
4519 Fern Resort Rd
Susan
Orillia ON L3V 6H5
15 Jarvis St
Martin
Orillia ON L3V 1Z8
700 Broadview Ave
Cliffton
Orillia ON L3V 6P3
Total
Sue
o
$100
$200
$50
$50
$100
$250
$100
$100 $250 $200 $150 $200 $200 $200 $500 $50 $500 $350 $200 $100 $200 $100 $100 $16,429 - .,.
~Cih(J Wt--~ A
n
Legal Business Name
Audia Roofing Systems Ltd
Elite Technical Assistance Service
1719493 Ontario Inc
Brewery Bay Food Company
Eric Cockburn Refrigeration Ltd
Orillia Wine Experience Inc
Country Produce (Orillia) Ltd
Davenport Subaru
The Madison County Coffee Company Co
11 01 967 Ontario Inc
Terry Hehn Professional Corp
1134999 Ontario Ltd
c t? (1- f
'&7
(1+1-rJ -
Business Name
r-1
{;t<?fV·-r'/1-; (ll~
Name
f'l--
1- /
.s. .,..,-­
Address
PO Box 914
Orillia ON L3V 6K8
20West St S
Arts Clothing & Shoes
Mario Tulipano
Orillia ON L3V 5G3
388 West St S Unit 3
Rob Attridge
Elite Technical
Orillia ON L3V 5H3
441 Peter St
Chris Bell
Orillia ON L3V 5A 7
7307 Campeau Dr Apt1001
Bam Consultants Ltd
Chris Faquier
Kanata ON K2K 3M3
26 Colbome St E
Bremner Orthopaedic Bracing Heather Bremner
Orillia ON L3V 1T3
117 Mississaga St E
Steve Clarke /Chris Marsh
Orillia ON L3V 11v6
PO Box 792
Dale Cockburn
Orillia ON L3V 6K7
117 Norweld Dr
Don Corrick
Orillia ON L3V 7Z2
301 Westmount Dr N
John Ward
Orillia ON L3V 6Y4
385 West St S
Mike Davenport
Orillia ON L3V 5A2
43 Ontario St
Dykes
Jim Dykes
Orillia ON L3V 6H1
315 Memorial Ave
East Side Marias
John Epstein
Orilllia ON L3V 5Y1
4328 Orkney Beach Rd
Gillespie Jones Ltd
WRohman
Orillia ON L3V 6H7
3-200 Memorial Ave Suite 133
GSW Logistics/933870 Ontario I Gord Wiles
Orillia ON L3V 5X6
11 Tecumseth St
Terry Hehn
Orillia ON L3V 1X7
#10-400 Laclie St
Robert Hipwell & Associates
Robert Hipwell
Orillia ON L3V 4P5
5 King St
Home Hardware Bid Centre
John Locke
Orillia ON L3V 1R2
A&G Roofing
Brian Audia
Donation
$500
$200
$200
$200
$100
$100
$750
$500
$200
$500
$500
$505
$300
$500
$500
$100
$500
$750
Legal Business Name
Business Name
Jim Wilson Chevrolet, Pontiac, Buick, GMC, In Jim W ilson Chevrolet
Joe's Car Connection
1862056 Ontario Inc
Name
Jim Wilson
Joe Caputo
Doug Johnston
Kirby Law Barrister, Solicitor
Dan Kirby
1558832 Ontario Ltd
Jed Levene
MacLang Orillia
K McKechnie Architectural
Orillia Volkswagen
Marty Jenkins
Kristi McKechnie
Mundell Funerai!Home
John Mundell
Orillia VW
Chris Leavens
Dapper Depot
Steve Orr
Roy E Pearn Enterprises Ltd
Roy Pearn
Thomas J Shoniker, Barrister, Solicitior
Thomas Shoniker
670444 Ontario Inc
Snap on Tools
Don Goddard
527533 Ontario Ltd
Speedy Glass
Bill Farewell
The Multicare Group INC
Adam Lewis
982788 Ontario Inc
Thee's Eatery
John Tselikis
1157228 Ontario Ltd
Bob Torella Plumbing
Bob Torella
Robert Town Optometry Corp
Robert Town
Address
20 Mulcahy Crt PO Box 69
Orillia ON L3V 6H9
388 West St S
Orillia ON L3V 5H3
448 West St N
Orillia ON L3V 5E8
6 Frederick St
Orillia ON L3V 5W4
19 Maple Dr
Orillia ON L3V 3W3
450 Memorial Ave
Orillia ON L3V 6V7
7772 Birch Dr
Box 570
79 West St N
Orillia ON L3V 5A2
345 West St S
Orillia ON L3V 5H 1
39 Mississaga St E
Orillia ON L3V 1V4
320 Memorial Ave
Orillia ON L3V 5X6
PO Box2204
Orillia ON L3V 6S1
423 Bay St
Orillia ON L3V 3X5
PO Box 2089 -315 West St S
Orillia ON L3V 6R9
200 Memorial Ave Suite 211
Orillia ON L3V 5H3
214 Memorial Ave
Orillia ON L3V 5X6
PO Box 2201
Orillia ON L3V 6S1
62 Colborne St E
Orillia ON L3V 1T6
Donation
$500
$200
$300
$250
$500
$500
$200
$150
$500
$750
$500
$250
$100
$350
$500
$400
$200
$250
I
Legal Business Name
True North Wealth & Estate Management
Business Name
True North Wealth
1339102 Ontario Inc
516017 Ontario Ltd
Roderick H Young Architect
Paul Vallee Auto Sales
Name
Dave North
Mariano Tulipano
Paul Valle
Rod Young
Address
Donation
1616 Osprey Lane RR 2
Orillia ON L3V 6H2
121 Peter Street North
Orillia ON L3V 4Z3
388 West St S
Orillia ON L3V 5H3
PO Box 10 (1 02 Laclie St)
Orillia ON L3V 6H9
-r0"(/.J l­
$100
$200
$500
$500
$14,605
Auditor's 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 Designation of Auditor
CHARTERED PROFESSIONAL ACCOUNTANT, LICENSED PUBLIC ACCOUNTANT
Municipality
Date (yyyy/mm/dd)
CITY OF ORILLIA
20 15/03/05
Contact Information
Last Name
First Name
Licence Number
WHITE
NICOLE
1-18472
Address
Suite/Unit No.
Street No.
Street Name
19
FRONT STREET NORTH
City/Town
Province
Postal Code
ORlLLIA
ON
L3V 6K5
Telephone No. (including area code)
705 325-1386
ext.
Fax No.
Email Address
705 325-6649
NWHITE@ BDO.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
0
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, 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 (2013/11)
Page 12 of 12
IBDO
OFFICE COPY
Tel: 705 325 1386
BDO Canada LLP 19 Front Street N PO Box 670
Ori l lia ON L3V 6K5 Canada
Fax: 705 325 6649
www.bdo.ca
INDEPENDENT AUDITOR'S REPORT To Gayle Jackson, Chief Administrative Officer/City Clerk, City of Orillia
We have audited the accompanying Financial Statement - Auditor's Report Form 4 ("Financial
Information") of Steve Clarke ("candidate"), which comprise the Statement of Campaign Income
and Expenses and the Calculation of Surplus or Deficit for the period from April 23, 2014 to
December 31 , 2014 (relating to the election held on October 27, 2014), and other explanatory
information. The Financial Information has been prepared by the candidate based on the
requirements of Section 78 of the Municipal Elections Act, 1996.
Candidate's Responsibility for the Financial Information
The candidate is responsible for the preparation of the Financial Information in accordance with
Section 78 of the Municipal Elections Act, 1996 and for such internal control as the candidate
determines is necessary to enable the preparation of Financial Information that is free from
material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on the Financial Information 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 Information is free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the Financial Information. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the Financial
Information, 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 Information in
order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressi ng 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 accounti ng estimates made by the candidate, if any, as well as evaluating the
overall presentation of the Financial Information.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our qualified audit opinion.
BOO Canada LLP, a Canad1an hm1ted hab1hty partnership, 1s a member of BOO International L1m1ted, a UK company l1m1ted by guarantee, and forms part of the international BOO
network of mdependent member firms.
IBDO Basis for Qualified Opinion
Due to the nature of the types of transactions inherent in an election campaign, the
completeness of donations of goods and services and receipts and disbursements is not
susceptible to satisfactory audit verification. Accordingly, our verification of these transactions
was limited to the amounts recorded in the accounting records of the candidate, and we were
not able to determine whether any adjustments might be necessary to campaign income and
expenses and surplus/ deficit.
Qualified Opinion
In our opinion, except for the possible effects of the matter described in the Basis for Qualified
Opinion paragraph, the Financial Information of the candidate for the period from April 23, 2014
to December 31, 2014 (relating to the election held on October 27, 2014) is prepared, in all
material respects, in accordance with the requirements of Section 78 of the Municipal Elections
Act, 1996.
Basis of Accounting and Restriction on Distribution and Use
The Financial Information is prepared to assist the candidate in meeting the requirements of
Section 78 of the Municipal Elections Act, 1996. As a result, the Financial Information may not
be suitable for another purpose. Our report is intended solely for the candidate and Gayle
Jackson, Chief Administrative Officer/City Clerk, City of Orillia and should not be distributed to
or used by parties other than the candidate and the Ministry of Municipal Affairs and Housing.
Chartered Professional Accountants, Licensed Public Accountants
Orillia, Ontario
March 25, 2015