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CAMPAIGN FINANCE STATEMENT - Tom Mrakas - 20221024Ministry of Municipal Affairs Financial Statement -Ontario\l 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) I 2 0 2 2 I O a I O 1 I to [ 2 0 2 2 i 1 2 1 3 1 I [Z] Initia l filing reflecting finances from start of campaign to December 31 (or 45 days after voting day in a by-election) D Supplementary filing reflecting finances from start of campaign to end of extended campaign pe riod Box A: Name of Candidate and Office Candidate's name as shown on the ballot Last Name or Single Name Tom Office for Which the Candidate Sought Election Mayor Municipality Town of Aurora Spending Limit Given Name(s) Mrakas Ward Name or Number (i f any) Contribution Lim it General Parties and Other Expressions of Appreciation Cont ribu tions from Candidate and Spouse $44,152.00 $4,415.20 $ 1,200 .00 D I did not accept any contributions or incur any expenses. (Complete Boxes A and B only ) Box B: Declaration I, Tom Mrakas , declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. Date Filed (yyyy/mm/dd) Time Filed I :01 /lit 9503 P (2022/04 ) © King"s Printer for Ontario , 2022. Di sp on ible en franyais Page 1 of 10 ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- Box C: Statement of Campaign Income and Expenses LOAN Name of bank or recognized lend ing institution Amount borrowed $ INCOME Total amount of all contributions (from line 1A in Schedule 1) + $ 44 ,177.14 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. + $ 2. + $ 3 . + $ ------------------------- 4. + $ 5. + $ 6. + $ Total Campaign Income (Do not include loan) = $ 44,177.14 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 $ 12,495.74 Brochures/flyers $ 5,006 .03 Signs (including sign deposit) $ 7 ,783.51 Meetings hosted $ Office expenses in curred until voting day $ 467.44 Phone and/or internet expenses incurred until voting day $ Salaries, benefits, honoraria , professional fees incurred until voting day $ Bank charges incurred until voting day 15.07 $ i'nterest charged on loan until voting day $ Other (provide full details) 1. Misc supplies expense + $ 269.50 2. + $ 3. + $ 4 . + $ 5. + $ 6. + $ Total Expenses subject to general spending limit $ 26,037.29 C2 2. Expenses subject to spending lim it for parties and other expressions of appreciation 1. Election date party + $ 2 ,990.90 9503P (2022/04) Page 2 of 10 ------------------------- ------------------------- -------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------- -------- -------- -------- 2. A ppreciatio n gift + $ 1,086 .93 3 . + $ 4. + $ 5 . + $ Total Expenses subject to spending limit for parties and other expressions of appreciation $ 4 ,077.83 C3 3 . Expenses not subject to spending limits Accounting and audit $ 2,950.00 Cost of fundra ising events/activities (list details in Part IV of Schedule 2) $ Office expenses incurred after voting day $ 45.19 Phone and/or internet expenses incurred after voting day $ Salaries, benefits, honoraria , professional fees incu rred after voting day $ Bank charges incurred after voting day $ i'n terest 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 $ 2,995.19 C4 Total Campaign Expenses (C2 + C3 + C4) = $ 33 ,110.31 C5 Box D: Calculation of Surplus or Deficit E xcess (deficiency) of income over expenses (Income minus Total Expenses) (C1 -C5) + $ 11 ,066.83 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 = $ 11 ,066.8 3 D2 If line 02 shows a surplus, the amount must be paid in trust, at the time the financial statements are file d, to t he municipal clerk who is responsible for the conduct of the election. 9503P (2022104) Page 3 of 10 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). Total va lue 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). 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) Part II -Contributions from candidate or spouse Table 1: Contributions in goods or services + $ + $ 427 .14 $ 350.00 $ 43,400 .00 -$ $ = $ 44,177.14 1A / Description of Goods or Services Date Received (yyyy/mm/dd) Value ($) Sign material purchased from Home Hardware 2018 /09/06 427 .14 Total 427.14 D Additional information is listed on separate supplementary attachment, if completed manually. Table 2: Inventory of campaign goods and materials from previous municipal campaign used in this campaign (Note: Value must be recorded as a contribution from the candidate and as an expense.) Description Date Acquired (yyyy/mm/dd) Supplier Quantity Current Market Value($) Total D Additional information is listed on separate supplementary attachment, if completed manually. Part Ill -Contributions exceeding $100 per contributor-individuals other than candidate or spouse 9503P (2022 /04 ) Pag e 4 of 10 Table 3: Monetary contributions from individuals other than candidate or spouse Name DAN BARUCH MARILYN WEISZ Full Address 69 ALDERSHOT CRES TORONTO ON M2P 1 L 7 50 FLEMING DR TORONTO ON M2K 2N9 Date Received (yyyy/mm/dd) 2022/09 /08 Amount Received ($) 1,000.00 Amount Returned to Contributor or Paid to Clerk ($) 2022/09/08 1,000.00 STEVEN L WEISZ MICHAEL F RONCO DAVID STEWART 2 ST CLAIR AVE EAST TORONTO ON M4T 2V4 15 Hawthorne Lane Aurora, ON L4G 3KB 1792 GROSVENOR PLACE MISSISSAGUA ON L5L 3V8 2022/09/08 2022/09/09 2022/09 /08 1,000.00 1,000.00 1,000.00 LORA BOTTONI 7 COL YTON CRT AURORA ON L4H 6Z6 2022/09 /12 1 ,200 .00 THOMAS A CARR 295 MILVERTON BLVD TORONTO ON M4J 1 VB 2022/09 /08 1,000 .00 JASON BOTTONI 7 COLYTON CRT AURORA ON L4H 6Z6 2022/09 /12 1 ,200.00 MARVIN ALEXANDER 23 Dodie Street Aurora , ON L4G 2L 1 2022/09 /12 600.00 RHONDA ALEXANDER 23 Dodie Street Aurora , ON L4G 2L 1 2022/09 /12 600 .00 FRANK KLEES 119 WINDHAM TRAIL AURORA ON L4G 5L6 2022/09/14 1,200.00 QIANQING GUO JUN LU HONG HU 910 16TH SIDEROAD KING ON L7B 1K5 62 MATTHEW BOYD CRES NEWMARKET ON L3X 3C5 62 MATTHEW BOYD CR ES NEWMARKET ON L3X 3C5 2022/08 /28 1,200 .00 2022/08 /30 2022/08 /30 1,200 .0 0 1,200.00 C HI MA CHRISTOPHER MCDOWELL 910 16TH SIDEROAD KING ON L7B 1K5 123 MANORHEIGHTS ST RICHMOND HILL ON L4S 2S5 2022/08/28 1,200.00 2022/08 /28 1 ,20 0 .00 9503P (2022/04) Page 5 of 10 Name Full Address Dat e Received (yyyy/mm /dd) Amount Received ($) Amount Returned to Contributor or Paid to Cle rk ($) CLIFFORD H MCDOWELL HELEN TOPOS 99 ALOE AVE RICHMOND HILL L4E 4N2 302 745 DANFORTH AVE TORONTO ON M4J 1 L4 2022/08/28 2022/08/23 1,200 .00 1,200 .00 TERRY TOPOS 302 745 DANFORTH AVE TORONTO ON M4J 1 L4 2022/08/23 1,200.00 COLETTE NEMNI JACK LAURION 14929 BATHURST ST AURORA ON L4G 7 AS 14929 BATHURST ST AURORA ON L4G 7 AS 2022/08/24 2022/08 /24 600 .00 60 0.0 0 D MANGAT 27 ADENA MEADOWS WAY AURORA ON L4G 7Y6 2022/08 /22 250 .00 G MANGAT 27 ADENA MEADOWS WAY AURORA ON L4G 7Y6 2022/08/22 250 .00 MARTIN F VAN ZON 46-3045 NEW ST BURLINGTON ON L7N 3V9 2022/08/23 1 ,000 .00 STEVE ARMES 78 CENFRE ST AURORA 2022/08 /25 200 .00 PAUL ANTHONY DIIULIO 52 MIKE BOSNEVSKI CRT AURORA ON L4G 3G 2022/09 /06 1,200 .00 SANGEETA RAM SINGHAN I 352 HEWITT CIR NEWMARKET ON L3X 2H1 2022/09 /06 500 .00 RAJDHAM ROY COHEN 352 HEWITT CIR NEWMARKET ON L3X 2H1 14264 YONG ST AURORA ON L4G OPS 2022/09 /06 2022/09 /22 500 .0 0 1,00 0.00 MARC NEEB 36 EDEN VALE DRIVE KING ON L7B 1LB 2022/09 /0 7 250.00 ANN MARIE NEEB 36 EDEN VALE DRIVE KING ON L7B 1LB 2022/09/07 250 .00 BRIAN CORBETT 180 JOHN WEST WAY APT 506 AURORA ON L4G OR3 2022/09/06 500 .0 0 9503P (2022 /04) Page 6 of 10 Name Full Address Date Received (yyyy/mm/dd) Amount Received ($) Amount Returned to Contributor or Paid to Clerk ($) ROCHELLE DI IULIO FRANK DAMICO 52 MIKE BOSNEVSKI CRT AURORA ON L4G 3G 1 GILBCRT DR AURORA ON L4G 6W8 2022/09 /06 2022/09 /02 1,200 .00 1,000 .00 MARTIN BERNHOL TZ 26 SANIBEL GRES THORNHILL ON L4J8G9 2022/09 /29 1,200.00 RENZO FABBRO 77 RIVERSIDE DR TORONTO ON M9L 1J2 2022/09 /29 600 .00 ERSILIA DANGE LO M ITCHELL GOLDHAR 77 RIVERSIDE DR TORONTO ON M9L 1J2 26 Forest Glen Drive Toronto, ON M4N 2E8 2022/09 /29 2022/09 /26 600 .00 1,200.00 LORNE UDASKIN 46 PURDON DRIVE TORONTO ON M3H 4X1 2022/09 /09 1 ,200.00 AVIVA EISENBERGER OR 111 HILLMOUNT AVE TORONTO ON M6B 1 X7 2022/09/07 1,20 0.00 SEYEDARASH AMINI 100 UPPER MADISON AVE APT 1009 TORONTO ON M2N 6M4 2022/09/16 1,2 0 0.00 MOHAMMAD REZA ESMAEILI 150 HIGHLAND CRES TORONTO ON M2L 1 H3 2022/09/16 1 ,200.00 JACK EISENBERGER 111 HILLMOUNT AVE TORONTO ON M6B 1 X7 2022/09/07 1 ,200.00 W JAMES HERDER 88 WELL ST AURORA ON L4G 1T1 2022/09/15 250 .00 G l en huber ROBERT CALLOW 484 douglas ave TORONTO ON M5M 1H5 66 OWLS FOOT GRES AURORA ON L4G 5Z8 2022/09 /14 2022/10 /02 1,000 .00 500 .00 DOUGLAS SKEFFINGTON 95 TIAGO AVE TORONTO ON M4B 2A4 2022/09/23 1 ,000.00 9503P (2022/04) Page 7 of 10 Name KARAN BENNETT MCHENRY Full Address 15800 YONGE ST AURORA ON L4G 6K2 Date Received (yyyy/mm /dd) 2022/09 /23 Amount Received ($) 150.00 Amount Returned to Contributor or Paid to Clerk ($) BELINDA STRONACH 14875 BAYVIEW AVE AURORA ON L4G OKS 2022/09 /15 1,200.00 Total 43,400.00 D Additional information is listed on separate supplementary attachment, if completed manuall y . Table 4 : Contributions in goods or services from individuals other than candidate or spouse (Note: Must also be recorded as Expenses in Box C.) Name Full Address Description of Goods I Date Received or Services (y yyy/mm /dd) Total Value($) D Additional information is listed on separate supplementary attachment, if completed manually. Total for Part Ill -Contributions exceeding $100 per contributor (Add totals from Table 3 and Table 4 and record the total in Part 1 -Summary of Contributions) $ 43,400.00 18 9503P (2022/04 ) Page B of 10 ------------------------------ ------- -------------------------------- ------- ------- ------- ------- ------- -------------------------------- ------- ------- -------------------------------- ------- ------- ------- Schedule 2 -Fundraising Events and Activities Complete a separate schedule for each event or activity held. D Additional schedule(s) attached, if completed manually. Fundraising Event/Activity 1 Description of fund raising evenUactivity 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 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 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 Ill (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 9 of 10 Auditor's Report-Municipal Elections Act, 1996 (Section 88.25) A candidate who has recei v ed contributio ns o r incurred expenses in e xcess of $10 ,000 must attac h an a udito r's report. Professional Designation of Auditor Chartered Professional Accountants and Licensed Pub li c Accountants Municipality Da te (yyyy/mm/dd ) Town of Aurora Contact Information Last Name or Single Name Given Name(s) Licence Num ber Gilli att Paul 1-1 8763 Address Suite/Unit Number Street Number Street Name 6335 Main Street Municipality Province P ostal C ode Stouffvi ll e ON L 4A 1G5 Telephone Number Email Add r ess 905-640-1991 pau l@turack.ca The report must be done in accordance w ith generally accepted auditing standard s and mu st: set out the scope of the ex amination provide an opinion as to the completeness and accuracy of the financial statement and w hether it is free of mate ri al misstatement [Z] Report is attached Personal information, if any, collected on this form is obtained under the authority of sectio ns 88.25 and 95 of t h e Municipal Electio ns A ct, 1996. Under section 88 of the Municipal E lections Ac t, 1996 (and despite anyth ing in t he Mun icipa l Freedom of Inform ation and Protectio n of Privacy A ct ) documents and materials filed w ith or prepared by the clerk or an y ot her elect ion official under the Municipal Ele ct io ns A ct, 1996 are public records and , until their destruct io n, m ay be in spected by any perso n at the clerk 's office at a time when the office is open. Campaign financial statements shall also be made av ailabl e by t h e cle rk in an electronic format free of charge upon request. 9503P (20 22/04) Page 10 of 10 6335 Ma in Street T URACK RAGUSEO Stouffville, Ontario L4A 1G5 L ESTI GILLIATT LLP Phone: (905) 640 -1991 Fax: (905) 640 -1998 Chartered Profess ional Accounta nts FREDERICK D. TURACK, C.A. email : info@tu rack.ca 1950-2007 INDEPENDENT AUDITOR'S REPORT To the Town of Aurora: Opinion We have audited the financial statements for the 2022 mayoral campaign of Tom Mrakas -Candidate, whic h comprise the Statement of Campa ign Income and Expens es and t he Ca l cu lat ion of Surplus or Deficit for the period ended December 3 1, 2022. In our op ini on, the accompanying financia l statements are prepared, in all material respects, in acco rdance with the prov is ions of section 66 through 68, and section 79 of the Municipal Elections Act , 1996. Basis for Opinion We cond ucted our aud it in accordance with Canad ian generall y accepted audi ti ng standa rds. Our responsibi liti es under those standards are further described in the Auditor's Resp onsibilities for the Audit of the Financial Statements section of our report . We are independent of the Candidate in acco rdan ce with the ethical requirements that are relevant to our aud it of the financial sta t emen t s in Canada, and we have fulfilled our other ethica l responsibilities in accordance with these requirements. We believ e t hat the audit evidence we have obtained is sufficient and app rop riat e to pro v ide a basis for ou r op inion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of the financial statements in ac cordance w it h the provisions of section 66 through 68, and section 79 of the Municipal Electio ns Act, 1996. and for such int ernal con trol as management determines is necessary to enab le the prepa ration of fi n ancia l statements that are free from material misstatement , wheth er due to fra ud or erro r . Auditor's Responsibilities for the Audit of the Financial Statements Ou r objectives are to ob t ain reasonable assurance about whether the f inancia l sta t ements as a whol e are free from material misstatement, whether due to fraud or error, and to issue an aud it or's report th at incl ud es ou r op inion . Reasonable assu r ance is a high level of assura nce but is not a guarantee that an audit conducted in accordance wi t h Canad ia n generally accepted aud it ing standards w ill always detect a material misstatement when it exists. Misstatements can ari se from fra u d or error and are considered mater ia l if, in div idual ly or in the aggregate, they cou ld reasonably be ex pe cted to influenc e th e econo mic decisions of users taken on the bas is of these financial statements. As part of an aud it in accordance with Canad ian generally accepted aud iting standards , we exercise profess ional judgment and maintain professiona l skepticism throughout the audit. We also : • Id enti f y and assess the risks of ma terial misstatement of t he finan ci al sta temen t s, wh et her d ue t o fraud or error , design and perform audit procedu res responsive to those risks, and obtain audi t evidence that is sufficient and appropriate to provide a basis for our o pin io n. Th e ri sk of not de tec tin g A. RAGUSEO P. LEST/ P.W. GILLIAIT PROFESSIONAL CORPORATION PROFESSIONAL CORPORATION PROFESSIONAL CORPORATION 2 of 2 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 Company's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. We 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. '1\tnllt~latlGlf(l0;tt !.Ll TURACK RAGUSEO LESTI GILLIATT LLP CHARTERED PROFESSIONAL ACCOUNTANTS LICENSED PUBLIC ACCOUNTANTS Stouffville, Canada March 17, 2023