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Niagara Compliance Audit July 14, 2011 Niag araa11s t , : , t) NIAGARA COMPLIANCE AUDIT COMMITTEE MEETING July 14, 2011, 4:30 p.m., Council Chambers INTRODUCTORY MATTERS CALL TO ORDER SELECTION OF CHAIR DISCLOSURES OF PECUNIARY INTEREST COMPLIANCE AUDIT REQUESTS a) Application for Compliance Audit Request by Stephen Badger for Candidate for Mayor, Jim Diodati b) Application for Compliance Audit Request by Nancy Tkachuk for Candidate for Mayor, Jim Diodati Attachments • Application for Compliance Audit Request by Stephen Badger • Application for Compliance Audit Request by Nancy Tkachuk • Candidate Financial Statement • Candidate Response • Case law Procedure 1. Presentation by Applicant (or agent) for request (a) 2. Presentation by Applicant (or agent) for request (b) 3. Presentation by Candidate (or agent) 4. Committee Consideration of Application and Determination Muni '—F°'m"" APPLICATION FOR ldDdlElsctlonlAci, 1996 • Reg. 7'.M. in CanseA. INynicl,91 World Pre. G 32. schedule, s- Bt 0) Mutt loSpy Form — PRESS FIRMLY COMPLIANCE JDIT 4.41, apkim TO THE tI CLERK OR UI SECRETARY OF Municipality or local board • , I I e. ` r tJ BY THE APPLICANT Name of applicant Moiling address r Apt. No. P Code L &V'L 770. t!�(atue, �� I- Stine location or description ofprnperty tray ialit1es the applicant as en elector in the municipality (or tide). • 5 d a boo cta ite55 REQUESTING COMPLIANCE AUDIT OF ELECTION CArv1PAIGN FINANCES OF Name of caldidata r. t iv . sue Cnndidatc for office of i / --- I Q • • a9 r G✓ _ -1 E Dab; of election thr tire office k 141 i 1 O 1 r t 1, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections 4a, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheers if necessary) Se-e, CAC, e • I believe the facts and information submitted above to be true, and I hereby request a compliance audit of the candidate's election campaign finances. r P ( 7J / . — - Date ( Signature of applicant This form contains Information . collected and maintained specifically for the, purpose - of creating-a record- available to the general public and may be inspected by any person at the clerk's office at a time when ttheofflce is bpt3rl. Subsection 88 (5). ORIGINAL — to be sent to clerk or Baer a ary COPY — to be relained by applicant Mr, Steven G. Badger 6770 Hagar Avenue, Niagara Falls, ON L2G5M4 May 24 °i . 2011 Mr. Dean Iorfida City Clerk The City of Niagara Falls 4310 Queen Street, P.O. 1023 Niagara Falls, Ontario Canada 1.,2E 6X5 Dear Mr. Iorfida, The purpose of this letter is to formally request, as an elector in the City of Niagara Falls. that a compliance audit be launched into the 2010 mayoral campaign of Mr. Jim Diodati. Mr. Diodati's apparent inability to file accurate statements and his campaign's confusion regarding campaign finance laws has lead me to believe such an investigation to be necessary to ensure the credibility of the 2010 election and that of the Office of the Mayor of the City of Niagara Falls. In order to regain the confidence and faith of the 25.578 voters who cast ballots for mayor in the election, Mr. Diodati should present all relevant information pertaining to his campaign finances to ensure he and his campaign team followed all applicable laws and regulations covering such matters. The standard to which elected office holders are hcid is high for a reason, we are entrusting them to run our public institutions on our behalf, and if out of nothing but respect they should be able to demonstrate that their election was honest, fair, and legal. If. as Mr. Diodati claims, the only discrepancy was a mere "filing error ", then such an exercise will serve to protect the legitimacy of the office to which he was elected. If there is an alternative outcome, I fully expect that the City will act on behalf of the citizens of Niagara Falls to rectify the error and .enforce the fullest extent of the applicable laws to protect our democratic processes. Respectfully Submitted, • Steven G. Badger • T i World' • Reg. APPLICATION FOR Reg. T. M. In Canada, Municipal World Inc. Municipal Elections Act, 1998 Multicopy Form — PRESS FIRMLY c. 32, Schedule, s. 81 (1) COMPLIANCE AUDIT ,,, , ' . i7 -." T ' '.. L '..'1 1 : ( TO THE g CLERK OR II SECRETARY OF Municipality or local board 1 « Cj <1 (cs . F ?x (is BY THE APPLICANT - Name of applicant lk.10 blCA !I ( Ill (k k. 1 Mailing address pt. No. Postal Code 7400 (�lo ( r ) P (ce.ce- -s 3 7 State location or description of property that qualifies the applicant as an elector in the municipality (or area). 1 a C a re:C— k u.c, ( s O ► REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate r lm D1 a dc,L4-4 Candidate for office of nil a`I Date of election for the office � kx -;)c /0 ,... , , I, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheets if necessary) r21z,cA,-. (I j n q 0rrc r r Ma t-J , ?L--/ i Z C) 11 , e - __e_ ct-t--I-ttL_ h,e_d I believe the facts and information submitted above to be true, and I hereby request a compliance audit of the candidate's election campaign finances. .:\ Ck Ill '... ( 6(L-7 ' Da / Signature of applicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open_ Subsection AA (5)_ ORIGINAL — to be sent to clerk or secretary COPY — to be retained by applicant ADDENDUM A Compliance Audit Grounds 1 - Filing Error re: March 24, 2011 The Financial Statement — Auditor's Report filed by Jim Diodati on March 24, 2011 showed that he had overspent $72.74 during the municipal campaign last year. The overspending of $ 154.00 had been attributed to an office expense which should have been a post election accounting expense for The Stamford Group. However, from Jan. 23, 2010 (after Mr. Diodati had filed his nomination papers) the address for the Stamford Group (3 -6251 O'Neil Street, Niagara Falls, ON) was used as his contact information on his website. Therefore this is an office expense as originally reported. Therefore: a) Has the Stamford Group supplied an invoice for January 23, 2010 — August 31, 2010, for office space and phone? b) Have those invoices been included in Office Expenses? (Please see attached) Addendum A - as shown on Google Contact - Jim Diodati: Campaign for Mayor of Niagara Falls, ON 3 - 6251 O'Neil Street. Campaign Hotline: (905) 356 -6555, Niagara Falls, ON. L2J 1M6. Hours: Monday to Friday 9:OOam- 6:OOpm. Saturday 9:OOam- 2:OOpm ... www.jimdiodati.ca /contact.aspx - Cached Address The Stamford Group 3 - 6251 O'Neill St., Niagara Falls ON L2J 1M6 905 - 374 -4782 . T.M. in World' • Reg APPLICATION FOR 'Reg. M. in Canada, Municipal World inc. Municipal Elections Act, 1998 o. 32, Schedule, s. 81 (1) Multicopy Forth — PRESS FIRMLY COMPLIANCE AUDIT —%, TO THE •; CLERK OR • SECRETARY OF Municipality or local board NI I C[ c((Li2& �-rrLk BY THE APPLICANT Name of applicant /� a I) . - T 7 Ka c ) c_L Mailing addre / Apt. No. Postal Code ` / State location or description of property that qualifies the applicant as an elector in the municipality (or area). REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate i 0d c ti Candidate for office of 11/1 c114 Date of election for the office 1 C' c 1. .r ( 7-C) / (1 I, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheets if necessary) cri -r akc,/ fri pc 0) lEct_c---L et-k(a Gti I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. Date' YSignature of applicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open_ Subsection RR (5). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant 2 Grounds 2 - Non - Reporting of Related Companies Per The Municipal Elections 2010 Guide Contribution Limit, page 25 states: The limit on contributions donated in money, goods or services from any individual, corporation or trade union is S750 to any one candidate, regardless of' the number of offces the candidate was nominated for during the election period. The limitation applies whether the contribution consists of one large donation or is the total ofa number of smaller contributions of money, goods; or services from the same contributor or from related companies: The following contributions are taken from Part 11 /Table 2 of the submitted Financial Statement - Auditor's Report. Canadian Niagara Hotels - Dino DiCienzo - $750.00 Music Legends Limited - Dino DiCienzo - $750.00 Pinewood Homes (Niagara) Ltd., Angie Colineri - $500.00 Cotton Inc., Mike Colineri Sr. - $750.00 Embassy Suites - Carmen Menechella - $750.00 Fallsview Plaza Hotel - Carmen Menechella - $750.00 Contribution Refunds, page 26 states: Where a candidate learns a contribution has been made or accepted in contravention of any provision of the Municipal Election Act, 1996 the candidate must return the contribution. If the contribution cannot be returned it must be paid to the clerk. Contribution refunds should be returned to the contributor or paid to the clerk, where the contribution is.. - made outside the candidate 's campaign period - from anonymous sources (except `pass the hat " collections), - from ineligible sources (e.g., individuals not residents of Ontario or from a business or organization that is not a corporation); - in excess of the $ 750 limit or the S.5;000 total limit - a cash contribution in excess of S2.5; or - from Ands not belonging to the contributor. Therefore: a) The above constitute `related companies' as per the Municipal Elections 2010Guide. b) Have these been reported by Mr. Diodati, and have these contributions been returned to the contributor? bMunicipal World* — Form 1441 • Reg. 7. M. in Canada, Municipal World lnc. APPLICATION FOR Municipal Elections Act 1998 Mutticopy Fm — PRESS FIRMLY G 32, Schedule, s. 81 (1) . r COMPLIANCE AUDIT TO THE P CLERK OR • SECRETARY OF Municipality or local board � � r BY THE APPLICANT - Name of applicant /iq a I(i 7�a i Mailing address Apt. No. Postal Code > ) 1) i 2 10C e t State location or description of property that qualifies the applicant as an elector in the municipality (or area). t\I / r': (-t.L i-ct,t is 0It) REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate ---.0 ---.0 1 al !JiddCu / Candidate for office of 1 71/ t ai., 0 K" Date of election for the office Q.. .z.,, /• I, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheets if necessary) c CCUA l cis IQ o n 14.00 1 4 - if )c 0 -- r ( ) pe ) 1 if ) c 6 1/4 peu 9 k-i i n t,/ e (7\ -1-0 r e � &u S (1,-�L��l � I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. J Cu l e_. , , -9 0 / � �- � &-‘-' Date t Sign of applicant v This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open. Subsection SA (5). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 3 - Non - Reporting of Opening Campaign Inventory The Municipal Elections 2010 Guide Campaign Inventory, page 31 paragraph 2 states: For candidates who ran in aprevious campaign, all goodsfrom the previous campaign that are brought into the current campaign must be included in the opening inventory even (/the material was not included in the closing inventory of the previous campaign According to the Financial Statement Auditor's Report, the Inventory contributed to candidates' campaign shows nil. (Schedule 3). Therefore: a) There should be a value shown here for the metal posts used for signage *Rgs T . M. in World* — 1441 cip APPLICATION FO Mt en c . 32, Sthedul Act 1996 � • Reg. T Nt in M Municipal wofid Inc. a 32, schedule, s. 81 (1) 1) Multicopy Fors — PRESS FIRMLY COMPLIANCE AUDIT TO THE 7 CLERK OR • SECRETARY OF Municipality or local board I BY THE APPLICANT Name of applicant NJ U.c (L( ' a (.1) C.. Mailing�a?r�ess Apt. No Post ode _ � LI /, L ,/,,,,,..__ z_. State location or description of property that qualifies the applicant as an elector in the municipality (or area). 0 Ai l /1 ( (., q a 1 a 1.---c-x,ds i L.-- 3 - 7 2 -/ REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate J 1 rn _ i b �C,L -� Candidate for office of i' V �� /- 1 Date of election for the office I / C C /' 20/ O 1, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach addi ional sheets if necessary) fl 'rz)Lci,, A CIS I /� On C,I�� 03-4-/1) 9 o- ) v,Ve o a 5 0 6 0 cis ayv d /V vi 6a _ ts p , 1 , i I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. I a `._l ,/,, Date Sign. ofa.plicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is on Subsection SR (6). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 4 - Under - Reporting of Inventory of Campaign Goods and Materials The Municipal Elections 2010 Guide Campaign Inventory, page 31 paragraph 3, states: In valuing these campaign materials, replacement value should be used. In all instances, proper documentation should be prepared to substantiate any opening inventory value. The inventory ofreusable campaign materials remaining on hand at the end of a campaign becomes the property ofthe candidate and must be valued and reported as closing inventory on the financial disclosure. However, a candidate should not include in the closing inventory on the financial disclosure form any materials which cannot be reused, e.g, materials which contain dates speck to the current election The value o/ any remaining inventory is not be deducted from the campaign expenses. page 32 Helpful Hints, last line - rfacquired during the campaign, value at invoice price i) Large Signs The Financial Statement — Auditor's Report Schedule 4 reports the date that these were acquired as Sept. 21, 2010. However, this date must be a subsequent order for signs as signs were being used well before this date. Therefore: a) What is the original order date / quantity and is that value shown in closing inventory? Schedule 4 also reports that the Unit Value for the large signs is shown as $ 4.00 each. However, Lakefront Graphix's website states that this type of sign and quantity would be valued at $9.99 each plus a $150.00 additional charge for photo, plus applicable sales tax. Therefore: a) Has the value of these signs been under - reported? ii) Small Signs The Financial Statement — Auditor's Report Schedule 4 reports the date that these were acquired as Sept. 21, 2010. However, this date must be a subsequent order for signs as signs were being used well before this date. Therefore: a) What is the original order date / quantity and is that value shown in closing inventory? , r Schedule 4 also reports that the Unit Value of the of the small signs as $1.50. However, Lakefront Graphix's website states that this this type of sign would be valued at $ 2.74 each, plus applicable sales tax. Therefore: a) Has the value of these signs been under - reported? iii) Posts The Financial Statement — Auditor's Report shows no listing for metal posts used during this campaign. The estimated costs of metal posts is $ 4.00 each plus tax Therefore: a) Has the Candidate failed to report a legitimate campaign expense? iv) Campaign Office Fascia Signage The Financial Statement — Auditor's Report shows no listing for or cost of the campaign office fascia signage. Therefore: a) What was the cost of the campaign office fascia signage? And where has this cost been shown in the The Financial Statement — Auditor's Report? v) Other The above inconsistencies with respect to sign expenses as reported in the Inventory and End of Campaign also raises the question as to the reported amount of $11,499.59 in the Signs category of Statement C. Therefore: a) What does the amount of $11,499.59 specifically represent? b) Where are ALL the actual invoices necessary in order to verify the above amounts? Municipal - Form APPLICATION FOR Mu Elections Act, 1 • • Reg. T.M. it it Canada. Municipal c. Schedule, al World Inc. 32, Schedull (1) e, s. 81 (1) Multicopy Form - PRESS FIRMLY COMPLIANCE AUDIT 4 TO THE f CLERK OR a SECRETARY OF Municipality or local bo: BY THE APPLICANT Name of applicant Mailing address 7 A No. Postal Code. _ Z/ State location or description of property that qualifies the applicant as an elector in the municipality (or area). lq I ct q akzL ck 0 — REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate cc/Cu-4: Candidate for office of 1 O U (— Date of election for the office C s i r l C.-% 1, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheets if necessary) GcL 5 nder expo q of 4cluevrii S•og �x �C�c�SES I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. (9 --2Oit (7./L Da ignature of applicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open. Subsection SS (S). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 5 - Under - Reporting of Advertising Expenses The Financial Statement — Auditor's Report shows the amount of $27,096.00 for advertising. However, estimated costs of Mr. Diodati's campaign advertising expenses are estimated as follows: i) Billboards - $ 16,500.00, plus applicable taxes. This is based on locations /durations /common pricing and artwork. ii) Niagara Falls Review, including ads and Review website - $ 10,000.00 plus applicable taxes from date of filing to election day. iii) Niagara This Week, including wrap and ads - $ 4500.00 plus applicable taxes. iv) Snap - $ 1,500.00, plus applicable taxes. v) Magazine — REV publications — Niagara Home Decor, fall, 2010, page 59; $2,000.00 plus applicable taxes. vi) Magazine — REV publications — Sports By Today Magazine, September, 2010. page 7; $ 1,600.00 plus applicable taxes. vii) Other — Club Italia calendar ad; Radio ads; Demon Dialers 2X on election day $ 4500.00 plus applicable taxes The total amount of these estimates is $45,878.00 Therefore: a) What does the reported Advertising expense amount of 27,096.00 specifically refer to? b) Have the expenditures for advertising been under - reported? c) Have ALL invoices and itemization for "Advertising" been accounted for and submitted from January 23, 2010, onward? d) Have all contributions of goods and services been correctly reported? •Runicipal Wane- Fo Municipal APPLICATION FOR Municipal c. Elections Act 1 • Red. T.M. in Canada. M unicrpaJ Mold td Inc. 32. Schedule, (1) e, s. 81 (1) Multicopy Form - PRESS FIRMLY t COMPLIANCE AUDIT r TO THE il CLERK OR 1111 SECRETARY OF Municipality or local board BY THE APPLICANT Name of applicant J j,. aV I a a c_1) cti_ Mailing eddies Apt No. Postal Code � C1 kio r-I-h .ali )I C/C -" , -7 State location or description of property that qualifies the applicant as an elector in the municipality (or area). NI ( 0 C1(. t 1 -cuttc Ci\ o REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate AA . • . .. . Candidate for office of I,1 iL/ • 0 - • -1 .,t • f• •ff + 1, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: attach additional sheets if necessary) I`tf A.0 G1 L c -po 4, 09, 0-( 0-17-c �-- x ,2.6 s pc:c(=._f e Q. Catch d I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. A Litile Z z • r1( z . , ,/ / i i. 646_6 (,- e o ap � . Ctate S azurplicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's effiee at a time when the office in open_ Subsection RS (S). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 6 - Under - Reporting of Office Expenses The Financial Statement — Auditor's Report shows an amount of $ 4,341.77 with regards to office expenses. However, taking into account the costs of such items as office lease, utilities, furniture, computers, photocopiers, cell phones, partitions, stamps, paper, etc., this amount appears low. Therefore: a) Have all the invoices been reported and correctly allocated in the amount of $4,241.77? b) Have all contributions of goods and services been reported? .- CMunic. M,inCan - ada,Muni ci p APPLICATION FOR Municipal . 32 , Sc h e Act, 1 e, s. 81 96 : (1) ?eg. T.M.in Cana, Municipal World Inc. a 32 Scel (1) Multicopy Form - PRESS FIRMLY ) COMPLIANCE AUDIT G TO THE 0 CLERK OR II SECRETARY OF Municipality or local I 1 C& r BY THE APPLICANT j Name of applicant /� /� / l C h r ( 'f/ 1..� C 11 C-4 Mailing addre s � t% I v� `� /9 A PLNO. P Lfrt.A N 6 114) • 0 nc'd 1 6 tf--- S7-7/ State location or description of property that qualifies the applicant as an elector in the municipality (or area). ii( a c a tc_. /__`_ 0 AI _ , ,.. - REQUESTING. COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate -, ( I iir) 4 0/ 0 d Candidate for office of Date of for the office Yli beit c - zo i 0 I, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attach additional sheets if necessary) -, rUZ A ds -7 ,tie (..ttlic,t pc.A.4 k-iec /qc.,-- _ fp . / ei,,c,,I, c, p ls - c_l ci I believe the facts and information submitted above to be true, and 1 hereby request a compliance audit of the candidate's election campaign finances. J CA.0 .€ ZZ zz// -//6*-4-, Ci/' „...--7.-...4 Date 7 Signature of applicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open_ Subsection 88 (S)_ ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 7 - Breach of the Municipal Act The distribution of support request letters sent through the restricted email of the DSBN and RCDSB is in direct violation of the Municipal Elections Guide and the individual Boards' own policies. This was brought to the attention of Kim Yielding, Manager Communications and Public Relations for the DSBN. Ms. Yielding indicated that it would be handled internally. Unfortunately this form of promoting, specifically canvassing via internal email, was not offered to other candidates as it is First Class DSBN working email. The email in question was sent from Mr. Lou Vescio, Campaign Manager for Jim Diodati, who now is retiring from the DSBN. It is of worthy note that Jim Diodati's own email address was included on the batch email. Therefore: a) Mr. Diodati was fully aware of this breach of conduct b) As this service was not offered to other candidates, a value must be attributed to it. Municipal Elections 2010 Guide page 23 Goods and Services Donated and Deemed not to be Contributions " the value of free political advertising provided it is in accordance with the Broadcasting Act (Canada) and is made available to all candidates ". Municipal Elections 2010 Guide page 24 Ineligible Contributors The/ill/owing individuals and organizations may not contribute to a municipal campaign. - a federalpolilicalparty, constituency association or a registered candidate in a federal election: - - a provincial political party, constituency association or a registered candidate or leadership contestant and - a federal or provincial government, a municipality or school board (ee 0 ea) Jim Diodati For Mayor Page 1 of? r0 N • Logout Next Unread Next in Thread History Delete Reply Reply All Reply Sender Forward Print #r`h Jim Diodati For Mayor Desktop • Mailbox • Jim Diodati For Mayor From: 4 Lou Vescio Monday, October 11, 2010 8 25 PM -0400 Subject: Jim Diodati For Mayor To: Mark Cushing 4 r Paul lbey 4 Wallie Glintz ; Michael Langlois - , Jeff Undeiiiiil 4 Jeff Detlor 4 4 Heather Bove 1 $ ERICA Bove ti Elizabeth Tulloch 4. 4 Karen Leskiw - Janvary 44 4 Genny Weerdenburg Shonda Smith 44: Cheryl Mancuso 4 Marty Mancuso 1. 4 Jennifer Reid- George y David Miller Krista Miller 4 Dawn Kidd ig 4 David Kiddl 4 Susie Palumbo 4: Jesse Palumbo 4 John Dunn - Shane McConvey L 4 Giorgio Fragnito 4 Danny Vescio 4 FRANK VESCIO 4 4 Robert Dunlop t.g 4 Donna Merante Ltg 4 Stuart Ainslie 4 Paul Brockwell James Coull CiriD 4 Sean Hilliker 4' Dean Mazzone Joe McMaster { Orla Morgan rte' 4 Susan Morgan lg 4 Jessica Folino 4 4 Michael Folino 4 Vicky Scholz -; Mary Shaw nrIT 4 Michael Simon 4 4 Nicole Steenburg Debby White d Angelo Zeffiro 4: Pat Dimond 4 Monique Deleeuw t°i Y Brad Martin 4 Bonnie Brady affr Jim Stephenson x }44 4 Todd Bright 9 Susan Bright j Bronwyn Hildebrandt 1 04 4 Liz Restivo itg 4 Rick Shields c 4 Steven Apostolos t+ Art Burley 4+ 4 Raymond Chiasson t 4 Vince Cristelli d Vito DiMartino t.Q 4 Frank DiMartino 4 Sherry Findlater ■ 4 Gina Foy 4 . Jamie French q> Don Harris 4_,m Randy Koop Rose Longley 4 Andrew Longley d Domenic Marino 4 '7:1 t . Kelly Parlatoi e 4 Srecko Polich 4 Michelle Pope Anne Rocchio L.>7114 4 Patricia Rodgers 4 Anthony Sirianni 4 4 Brittany Sirianni d Carmine Sirianni Jocelyn Sirianni 4 PATRICK Sirianni 4 Irene Wasyliw Andrea Wiggins } ' Linda McQuade 1 44 4 Della Coleman 4 Debbie Barter 1+ Anita Pietrangelo jdiodati @cogeco.ca 4 jpdiodati @cogeco.ca tiD 4 jamesdiodati @hotmail.com yt David Cockburn '- r' Betsy Elmer ,• 4 Chris Reid 4- 4 Shannon Smith t 4 Joanne Thomson t»j 4 Greg Shaubel 4 Nicole Durdan Li 4 Robert Giovannone •j Danny Vescio 4;4 FRANK VESCIO '• Lou Vescio 4 Robert Sorrenti Paul Brunet Greetings, Hope you had a great Thanksgiving week -end with your family. As everyone knows, the municipal election is just two weeks away and Jim would really appreciate your support. There is still time to volunteer your time to the campaign or to have a lawn sign delivered and set up at your home. Just visit his website at www.jimdiodati.ca to register. FYI - you can vote early by visiting one of the advance polls this week ( ie. Wednesday at the McBain Community Centre: Thursday at http : / /web.dsbn.edu.on.ca/Login/FOV 1 -00021 DB7/S02E22AB6- 02E22F91 10/ 19/:20 I 0 Jim Diodati For Mayor Page 2 of 2 the Gale Centre Arena; Friday at the Chippawa Arena; and Saturday at either Niagara Square or the Optimist Club). A strong showing at the advance polls is extremely critical for the success of our campaign, so we would really appreciate if you could find some time this week to visit the polls and cast your vote. Please visit Jim's website for times and more details regarding the advance polls. It's time to move our city from good to great, and Jim Diodati is the one candidate most capable of doing so. Jim lays out his plan for the city of Niagara Falls for the next 10 years in his 5 -point platform, which can also be found on his website. Please make your vote count in this election, and a vote for Jim will help to move our city forward and not just more of the same. Let me know if you have any questions or would like to discuss any of the issues with Jim personally. Thanks in advance for your support of Jim. Lou Lou Vescio Principal Ridgeway - Crystal Beach High School DISTRICT SCHOOL BOARD OF NIAGARA 576 Ridge Road, Box 310 Ridgeway, Ontario LOS 1N0 (905) 894-3461 (905) 894-3390 Fax lou.vescio @dsbn.edu.on.ca www.rcbhs.ca Achieving Success Together http: / /web.dsbn.edu.on.ca/Login/FOV 1 -00021 DB7/S02E22AB6- 02E22F91 10: ��r2 R orld' - Form 1441 APPLICATION FOR Municipal 32, Elections Act, • 'Reg. g. T.M. T. in Canada. Municipal World Inc. G 32, Schedull e, s. 81 1 (1) (t} Multicopy Form - PRESS FIRMLY i COMPLIANCE AUDIT \ TO THE L CLERK OR I SECRETARY OF Municipality or local board r t y BY THE APPLICANT ' Name of applicant t LiCf ` ir c,h (A Mailing a dress ` , / pt. No. Postal Code State location or description of property that qualifies the applicant as an elector in the municipality (or area). Ajj(cfiCi iL J,�� citi REQUESTING COMPLIANCE AUDIT OF ELECTION CAMPAIGN FINANCES OF Name of candidate J 1 41c1 0 CC 4 Candidate for office of yo is Date of election for the office ad , raS , C.-, 1 C.) 1, the undersigned applicant, an elector who is entitled to vote in an election, have reasonable grounds for believing that the candidate has contravened a provision of the Municipal Elections Act, 1996 relating to election campaign finances. The reasonable grounds are: (attac additional sheets if necessary) l '221 1- r '*. ` C_ nd r ,4nc/ (,O { 4 0 -_,_ 3c.-_=‘ ci_.4x.c1A,a I believe the facts and information submitted above to be true, and I hereby request a compliance audit of the candidate's election campaign finances. /6 N , L t. 1 Z 35 _E I fte ,. / , 4_, ‘. ./cl_ D /te ature of applicant This form contains information collected and maintained specifically for the purpose of creating a record available to the general public and may be inspected by any person at the clerk's office at a time when the office is open. Subsection 88 (S). ORIGINAL - to be sent to clerk or secretary COPY - to be retained by applicant Grounds 8 — Under Reporting of Website set up and hosting The Financial Statement — Auditor's Report shows an amount of $1,467.78. For this amount to cover domain name, hosting and website development to the elaborate nature of the jimdiodati.ca/com is under valued. Therefore: a) Have all invoices pertaining to website set up and hosting been accounted for? b) Have all in kind contributions been correctly allocated? c) Request that Ridgepoint Solutions provide comparable costs of similar sites ra Ontario Ministry of Municipal Affairs Financial Statement — Auditor's Re port and Housing p Form 4 Municipal Elections Act, 1996 (Section 78) Instructions Ail candidates must complete Boxes A, B, C, D E and F and Schedule 1. All candidates must complete Schedules 2, 3 and 4 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) , 2010 01 21 l to 2010 12 31 E Primary filing reflecting finances to December 31 (or 45` day after voting day in a by- election) LI Supplementary filing including finances after December 31 (or 45 day after voting day in a by- election) Box A: Name of Candidate and Office Name of Candidate Last Name I First Name Middle Initial Diodati James Mailing Address Suite /Unit No. Street No. Street Name 6542 January Drive City/Town Province Postal Code Niagara Falls ON L2J 4J4 Telephone No. (incL area code) Fax No. Email Address Business Home (905) 358 -6023 (905) 358 -6023 (905) 358 -9062 jdiodati @cogeco.ca Name of office for which the candidate sought election Ward Name or No. (if any) Mayor Name of Municipality Niagara Falls Box B: Summary of Campaign Income and Expenses 1 . My spending limit (as issued by clerk) was $ 60,946.30 2. Surplus (or deficit) from previous election [$ 0.00 3. Total contributions received (from Schedule 1) $ 71,173.39 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - $ 61,019.04 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - - $ 10,154.67 6. Total of all campaign expenses (from Box C) $ 71,173.71 7. Election campaign surplus /deficit from current election (from Box E) $ 0.00 8. Contributions refunded to candidate or spouse (from Box E) I $ 0.00 9. Amount paid to clerk (from Box E) $ 0.00 9503P (2010/01) ® Queen's Printer for Ontario, 2010 Disponible en frangais Page 1 of 8 Box C: Statement of Campaign Period Income and Expenses From To For Candidate YYYY MM DD I YYYY MM DD 2010 I 01 21 2010 i 12 31 James Diodati INCOME Candidate's surplus from immediately preceding election released by the clerk + $ Contributions from candidate + $ 1,378.39 Contributions from spouse of candidate + $ All other contributions + $ 69,795.32 Revenue from fund - raising functions not deemed a contribution (from Schedule 2, Part III) + Interest income + $ Other (provide full details) 1. 3. + $ Total Campaign Period Income = 1$ 71,173.71 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising + $ 27,096.55 Bank charges + $ 1,569.97 Brochures + $ 12,801.53 Interest on loan + $ Inventory contributed to candidate's campaign (Schedule 3) + !$ Meetings hosted + $ 1,215.22 Nomination filing fee + $ 200.00 Office expenses + $ 4,341.77 Phone and /or Internet + $ 527.79 Salaries and benefits /honoraria /professional fees + $ _— Signs + $ 11,499.59 Other (provide full details) 1. Website setup and hosting + $ 1,467.78 2. Travel reimbursement + $ 298.84 3. + $ Subtotal = $ 61,019.04 C2 Expenses Not Subject to Spending Limit Accounting and audit + $ 3,160.50 Costs of fund - raising function (from Schedule 2, Part IV) + $ Expenses related to compliance audit + $ Expenses related to controverted elections + $ Expenses related to recounts + $ Voting day party / appreciation notices + $ 6,994.17 Expenses related to candidate's disability (provide details) 1 -- + $ I 2. . + $ 3. + $ Other (provide full details) 1. +($ 2. + $ 3. + $ Subtotal = $ 10,154.67 C3 Total Campaign Period Expenses (C2) + (C3) _ $ 71,173.71 C4 Excess (Deficiency) of Income over Expenses (C1) – (C4) _ $ 9503P (2010101) Page 2 of 8 Box D: Statement of Assets and Liabilities as at December 31 , 2010 Assets Cash + $ Accounts receivable + $ Value of inventory retained (from Schedule 4) + $ 3,546.00 Other (provide full details) 1. + $ 2. + is 3. + $ Total Assets = $ 3,546.00 Liabilities and Excess (Deficiency) of income over Expenses Accounts payable + $ Borrowings, overdraft + L$ Other (provide full details) + $ 2. — — + $ — -- 3. + $ Total Liabilities _. _ $ Box E: Statement of Determination of Surplus or Deficit and Disposition of Surplus Part 1 - Determination of Surplus or Deficit Amount of excess (deficiency) of income over expenses (from Box C) + $ El Deduct: Any deficit carried forward by the candidate from immediately preceding election 1. if the offices are with respect to the same jurisdiction - $ j E2 Surplus (or deficit) for the campaign period (El) - (E2) _ I $ Deduct: Any refund of contributions to the candidate or spouse (only if there is a surplus) - $ Total Determination = $ E3 Part 11 Disposition of Surplus If line E3 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. Surplus paid to the municipal clerk of the municipality of Box F: Declaration I, James Diodati , a candidate in the municipality of Niagara Falls , 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) ,� q i n the li TY 0f / ( PAW on (yyyy /mm /dd) ,1 T / 03/ / I joi L._ } ( >4_ Signa ure of Clerk or Co missioner OA. F Signature of Candidate GI 1 0 3 //l 9 1 " % s O 9,o Date Filed in the Clerk's Office (yyyy /mm /dd °-;) 0; s °' . O, fd o '9 ,9 s /o7 ® 9503P (2010/01) Page 3 of 8 Schedule 1 — Contributions Part I - Contribution Contribution from candidate + $ 1,378.39 Contribution from spouse + $ Total from each single contributor totalling more than $100 • include all ticket revenue where ticket price exceeds $100 • include all goods and services where value exceeds $100* • do not include contributions from candidate or spouse + $ 65,605.00 1 Total from each single contributor totalling $100 or less • include all ticket revenue where ticket price is $100 or less • include all goods and services where value is $100 or less` • do not include contributions from candidate or spouse + $ 4,190.00 *Note: Goods and services must also be reported as expenses in Box C Less: Contribution returned or payable to the contributor Contribution paid or payable to the clerk — $ 1A Total Amount of Contribution = $ 71,173.39 Total contribution from anonymous sources $ 1B Amount of contributions paid or payable to the clerk (IA) + (1 B) _ $ 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 Address Amount $ I$ $ $ $ $ $ $ I$ ® Additional information is listed on separate supplementary attachment Total $ 15,275.00 9503P (2010/01) Page 4 of 8 Table 2: Monetary contributions from unions or corporations Name (Legal and Carrying on Address President or Cheque Signatory ' Amount Business As) Business Manager $ $ $ $ I $ j$ ® Additional information is listed on separate supplementary attachment Total is 48,830.00 Table 3: Contributions in goods or services (Note: must also be reported as expenses in Box C) Name Address Goods or Services J Amount 6452 Doreen Drive Niagara Joan Crawford Falls, ON L2E 51(2 marketing and promotional ideas $ 750.00 Pizza Pizza Limited 500 Kipling Avenue, Toronto, meals $ 750.00 ON M8Z 5E5 i $ ; $ ❑ Additional information is listed on separate supplementary attachment Total $ 1,500.00 Total Part 11 Contributions $ 65,605.00 9503P (2010/01) Page 5 of 8 . . Schedule 2— Fund-Raising Function El Additional schedule for each even or acvity held isfare Iisted on separate supplementary attachmert(s) Date Descriptior, of event or activity YYYY MM DD | | ! � Admission charge (per person)* (may not exceed individual contribution Umit) $ 2A *If admission charge per person is not consistent, attach complete breakdown of all ticket sales. Number of tickets sold ---- 2B Part — TickwtRevenuw Lines: (2A) x (2B) (include in Schedule 1) =)s PartU— QtherRevwnueDeemwdACmntdbut|mn Provide full details (e.g., revenue from goods sold in excess of fair marke value) 1. _ _ _ + F�-- z. ' - - + $ u. ' ' - + $ - - - + $ 5 - -- — --'--- �� -- / ' - ' + �� 7. ' ' - + � 8. __ - ' ' ' + $ Total Part U Revenue (include in Scheriule 1) = $ PartU| — Other Revenue Not Deemed AContribution Provide full details (o.g., contributions of $10 or less; revenue from refreshment sold at cost) t ' ' ' + |$ 2. - - + $ 3. ' ' - + $ _ | 4. - - ' + $ 5. - - - + $ 6. ' - - + $ 7. - ' + $ 8. - ' + $ Total Part 111 Revenue (include in Box C) =| Part IV — Expenses Related to Fund-Raising Function Venue + ( Event advertising + Food and drink + Entertainment + $ Other (provide full details) 1. - + | $ 2. ' ' ' + $ —�--- ---- 3. _-__-- -- __ ' - - + $ 4. ' - - + $ 5. ' - - + $ 6. _ ' - - + $ 7. - - . + $ 8. ' - - + $ Total Part IV Expenses (include in Box C) = $ 9503P (2010/01) Page 6 of 8 Schedule 3 — Inventory of Campaign Goods and Materials (from Previous Campaign) Used In Candidate's Campaign Description Date Acquired Supplier Unit Value Quantity ' Total Value (yyyy/mm/dd) $ 1 $ 1 $ $ $ $ $ $ $ $ i$ I$ $ $ L --- I $ 1 d , Total Value of Inventory from Previous Campaign Used in Candidate's Campaign $ Schedule 4 — Inventory of Campaign Goods and Materials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (yyyy /mm /dd) Large signs 2010/09/21 Lakefront Graphix 1$ 4.00 a 290 $ 1,160.00 Small signs 2010/09/21 Lakefront Graphix $ 1.501 1,220 $ 1,830.00 Posts 2010/10/08 Home Depot $ 1.00 ` 556 � $ 556.00 T ------- - -- $ $ $ $ $ $ $ $ $ $ $ 1 $ Total Value of Inventory of Campaign Goods and Materials $ 3,546.00 9503P (2010/01) Page 7 of 8 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. 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 Professional Designation of Auditor Chartered Accountant Municipality Date (yyyy /mm /dd) Niagara Falls 2011/03/14 Contact Person Licence No. Last Name First Name Chehowski Richard J ' 11 S 33 Address Suite /Unit No. Street No. Street Name Unit 1 6100 Thorold Stone Road City/Town Province Postal Code Niagara Falls ON L2E 6V6 Telephone No. (Incl. area code) Fax No. Email Address (905) 357 -5711 ext. 302 (905) 357 -7932 rchehowski@djb.com 9503P (2010 /01) Page 8 of 8 Part 11 • List of Contributions from Each Single Contributor Totalling More than $100 Table 1 ame Address Contact Donation Amount Amold, Jim 100 -4838 Dorchester Road Niagara Falls, ON L2E 6N9 Jim Arnold 200 Bickles Hardware PO Box 57, Station Main Niagara Falls, ON L2E 688 Victor DeCarla 750 Boyce, J. Randal PO Box 698 Niagara on the Lake, ON LOS 1J0 J Randal Boyce 200 Carlesso, John 79 Glencaim Avenue Toronto, ON M4R 1M7 A John Carlesso 500 Cascella, Natalie 3509 Aquinas Avenue Mississauga, ON L5M 7N8 Natalie Cascella 750 Cocov, Zoran 30 Eglinton Ave. W. Unit 12 Mississauga, ON L5R 3E7 Cocov, Zoran 750 Dargavel, Dr Dan 6518 January Drive Nlagara Falls, ON L2J 4J4 Dr Dan Dargavei 250 Delorenzo, Donald 14659 Niagara River Parkway, RRI Niagara -on- the -Lake, ON LOS 1J0 Donald Delorenzo 200 DelVecchio, Dr. Vitale 3526 Matthews Drive, Niagara Falls, ON L2H 2Z4 Dr. Vitale DelVecchio 200 Di Giacomo, Anthony 6467 Rockcliffe Estates Niagara Falls, ON L2J 4K7 Anthony Di Giacomo 500 DIBelionla, Tish 8444 Lundy's Lane Niagara Falls, ON L2H 1H4 Tish DiBellonla 530 Diodati, Julie 2840 Olden Ave., Niagara Falls, ON L2J 4E2 Julie Diodati 200 Diodati, Ryan & Jody 6709 Topaz Cres., Niagara Falls, ON L2J 31-42 Ryan or Jody 500 Dobbin, Dr. Stafford 4421 Queen Street Niagara Falls, ON L2E 2L2 Dr. Stafford Dobbin 500 Duffus, Peter 121 County Road 6 RR2 Lakefleld ON KOL 2H0 Peter Duffus 750 Focus Eyewear 4025 Dorchester Road Nlagara Falls, ON L2E 6N1 Shaun Fani 250 Hang -Ups 4424 Montrose Road, Niagara Falls, ON L2H 1K2 Buddy Lowe 150 Holer, John 7885 Stanley Avenue Niagara Falls, ON L2E 6X8 John Holer 500 ll Carpaccio 6840 Lundy's Lane Niagara Falls, ON L2G 1V6 Ron Herkimer 125 Jackiewicz, Dr Allan 4256 Portage Road, Suite103 Niagara Falls, ON 1.28 6A6 Dr Allan Jackiewicz 250 Maloney, Michael 9145 Ridge Road, RR$ Welland, ON L38 5N7 Michael P Maloney 150 Matovlc, Dragan 3626 Matthews Dnve Niagara Falls, ON L2H 2Z1 Dragan Matovlc 250 McDonald, Daniel J 4683 Queen St., PO Box 726, Niagara Falls, ON L2E 6V5 Daniel J. McDonald 200 Merani, Ashak 4 McClure Crescent Thorold, ON L2V 4B6 Ashak Merani 750 Muller, Henry 482 Ontario St, Ancaster, Ontario L9G 3E1 Muller, Henry 200 Nightmares Fear Factory 5631 Victoria Avenue, Niagara Falls, ON L2G 3L5 Frank LaPenna 200 Nowak, David 242 Rosedale Heights Drive Toronto, ON M4T 1E1 Davld Nowak 500 Overs, Ian Overs, Ian 221 Ellis Ave Toronto, ON M6S 2X4 Ian Overs 750 Fellow, Brian 2707 Mountaincrest Avenue Niagara Falls, ON L2J 4H8 Brian Pellow 500 PS DeLuca Investments 154 Margaret Ave Stoney Creek, ON L8G 3G8 Pat DeLuca 250 Rocca, James 3449 Cardinal Drive Nlagara Falls, ON L2H 2X3 James Rocca 200 Schram, David 4701 St. Clair Ave, Suite 301 Niagara Falls, ON L2E 3S9 Schram, David 300 Sheppard, Mrs Dianne 8111 Forest Glen Drive Niagara Falls, ON L21-I 2Y7 Dianne Sheppard 150 Taylor, Dr. Andrew 5400 Portage Road, Suite 504 Nlagara Falls, ON L2G 5X7 Dr. Andrew W. Taylor 500 Thistlewalte Yardworks 7652 Wayne Street Niagara Falls, ON L2H 1G6 Harry & Cyndi Thistlewaite 500 Vacca, Rocco 8873 Joseph Crt. Niagara Falls, ON L2H 3P1 Rocco Vacca 200 Visentin, Louis & Mary 20 -5070 Drummond Road Niagara Falls, ON L2E 6E4 Lou Visentin 200 Vuksan, Ranko 7959 Oakrldge Drive Niagara Falls, ON L2H 2W2 Ranko Vuksan 250 Walker, George F 4786 Queen St., P.O. Box 868, Niagara Falls, ON L2E 6V6 George F. Walker 5C0 Waters, Meredith, MacRae & Tchang, !.LP 4607 Huron Street, Niagara Falls, ON L2E 2H6 George 6 Waters 200 Zarafonitis, Julian 3634 Cardlnal Dnve Nlagara Falls, ON L2H 2Y1 Julian Zarafonitis 500 15,275 O O O 0 0 0 0 0 0 0 0 0 0 0 0 LA 0 0 0 0 O 0 0 0 0 0 0 0 O 0 0 0 0 a. 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'5 sx c 7 m U J U = - a _. 3 7 Q 'u • rn o ) m ca rn co 0) as 0 •C 0 P co 5 .j .o a) E E E m 0 0 0 V 2 - cn O to f0 al c0 c0 c0 = C O O 0> O O O O O 7 co C.c L L L 0 0 0 Cn 7 O 2 2 2 2 2 z 2 2 2 2 2 2 .cu .co CO z ca E 0 o_ a F a a CC CC CC X CC cC rY Ct m F- F- I- i- E- 0 o o 0 �n Ln o N. N I. 6 m w o a O t9 t . c ii ° m 0 X Z 0 of m o Z rn › u co g Z • 0 c o o z O o c'n o .a T 0 • ti a 0 m m o x O O O a- m = o O 0 0 a r u� 0 0 0 0 0 tot§ • e C y Y CO C CD N • q M. DJ13 CHARTERED ACCOUNTANTS DURWARD JONES BARKWELL & COMPANY LLP 6100 Thorold Stone Road, Unit 1, P.O. Box 873 INDEPENDENT AUDITORS' REPORT Niagara Falls, Ontario L2E 6V6 905.357.5711 866.223.8459 Fax 905.357.7932 To Dean lorfida, Clerk of the Corporation of the nfalls @djb.com www.djb.com City of Niagara Falls in the Region of Niagara: We have audited the financial statements of James Diodati Mayoral Campaign, which consists of the Statement of Assets and Liabilities as at December 31, 2010 and the Statements of Campaign Period Income and Expenses and of Determination of Surplus or Deficit and the Disposition of Surplus for the campaign period from January 21, 2010 to December 31, 2010 relating to the election held on October 25, 2010. Candidate's Responsibility for Financial Statements James Diodati, candidate, is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian generally accepted accounting principles and for such internal control as the candidate 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 auditors' judgement, 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 James Diodati Mayoral Campaign'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 James Diodati Mayoral Campaign's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the candidate, 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 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 of goods and services, and receipts and disbursements. Accordingly, our verification of these transactions was limited to ensuring that the financial statements reflect the amounts recorded in the accounting records of James Diodati Mayoral Campaign in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and we were not able to determine whether any adjustments might be necessary to income and expenses, assets and liabilities, and surplus /deficit. As a result, these financial statements are intended solely for the Clerk of the Corporation of the City of Niagara Falls in the Region of Niagara and should not be distributed to, or relied upon by other parties. Qualified Opinion In our opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of the James Diodati Mayoral Campaign as at December 31, 2010 and the income and expenses for the campaign period from January 21, 2010 to December 31, 2010 and the determination of surplus or deficit and the disposition of surplus in accordance Canadian generally accepted accounting principals as prescribed by the Municipal Elections Act, 1996. The Municipal Elections Act, 1996 does not require us to report, nor was it practicable for us to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. alle,Jaf1at crht,0 Van k God, C Itevyt. 1, 1-. P Big enough to know t Durward Jones Barkwell & Company LLP SMALL ENOUGH TO CARE Licensed Public Accountants BURLINGTA arch 1140111 EIE • GRIMSBY HAMILTON • NIAGARA FALLS • ST. CATHARINES • STONEY CREEK • WELLAND DJB CHARTERED ACCOUNTANTS DURWARD JONES BARKWELL & COMPANY LLP 6100 Thorold Stone Road, Unit 1, P.0. Box 873 Niagara Falls, Ontario L2E 6V6 905.357.5711 866.223.8459 Fax 905.357.7932 nfalls @djb.com www.djb.com Mr. Dean lorfida, Clerk March 25, 2011 Corporation of the City of Niagara Falls 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X5 Dear Mr. lorfida: Re: Financial Statement — Auditor's Report Form 4 Under Municipal Elections Act, 1996 For Mayor Candidate James Diodati Please find enclosed an amended Financial Statement — Auditor's Report Form 4 for Mayoral Candidate James Diodati for the 2010 Municipal election. Upon reviewing the original Form 4 which was previously submitted to you, we discovered that an expense paid to The Stamford Group for accounting fees in the amount of $154.81 had been incorrectly reported as office expenses, rather than accounting fees. The attached amended Form 4 reflects the correct allocation of these accounting fees. We trust you will accept this corrected Form 4 as the true filing for Mr. Diodati. We apologize for any issues or concerns the initial filing of the Form 4, and the fact that it had to be amended, may have caused. If you would like to discuss our revision, or any other matter related to this filing, please contact our office. Yours very truly, DURWARD JONES BARKWELL & COMPANY LLP did' Richard N. Chehowski, C.A. Partner Big enough to know t SMALL ENOUGH TO CARE BURLINGTON • FORT ERIE • GRIMSBY • HAMILTON • NIAGARA FALLS • ST. CATHARINES STONEY CREEK • WELLAND • r • t X'Ontario Mry of M unic p al Affairs Financial Statement - Auditor's Report Form 4 , , i -- Municipal Elections Act, 1996 (Section 78) 1 y Instructions All candidates must complete Boxes A, B, C, D, E and F and Schedule 1. All candidates must complete Schedules 2, 3 and 4 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) 2010 01 21 to 2010 12 31 Primary filing reflecting finances to December 31 (or 45 day after voting day in a by- election) ❑ Supplementary filing including finances after December 31 (or 45 day after voting day in a by- election) Box A: Name of Candidate and Office Name of Candidate Last Name First Name Middle Initial Diodati James Mailing Address Suite /Unit No. Street No. Street Name 6542 January Drive City/Town Province Postal Code Niagara Falls ON L2J 4J4 Telephone No. (incl. area code) Fax No. Email Address Business Home (905) 358 -6023 (905) 358 -6023 (905) 358 -9062 jdiodati @cogeco.ca Name of office for which the candidate sought election ; Ward Name or No. (if any) Mayor Name of Municipality Niagara Falls Box B: Summary of Campaign Income and Expenses 1. My spending limit (as issued by clerk) was $ 60,946.30 2. Surplus (or deficit) from previous election $ 0.00 3. Total contributions received (from Schedule 1) $ 71,173.71 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - $ , 60,864.23 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - - $ 10,309.48 6. Total of all campaign expenses (from Box C) $ 71,173.71 7. Election campaign surplus/deficit from current election (from Box E) t $ 0.00 8. Contributions refunded to candidate or spouse (from Box E) $ 0.00 9. Amount paid to clerk (from Box E) $ 0.00 95C3P (2010/01) 0 Queen's Printer for Ontario, 2010 Disponible en frangais Page 1 of 8 Box C Statement of Campaign Period Income and Expenses From To For Candidate YYYY MM , CM YYYY , MM DO 2010 1 01 21 l 2010 1 12 ; 31 James Diodati INCOME Candidate's surplus from immediately preceding election released by the clerk + I $ — Contributions from candidate + $ 1,378.39 Contributions from spouse of candidate + $ All other contributions + $ 69,795.32 Revenue from fund - raising functions not deemed a contribution r (from Schedule 2, Part III) + s l-=-- Interest income + 1 $ Other (provide full details) 1 + $ 2. + $ 3. + $ Total Campaign Period Income = $ 71,173.71 . C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising + 1$ 27,096.55 1 Bank charges + I $ 1,569.97 Brochures + 1$ 12,801.53 Interest on loan + $ Inventory contributed to candidate's campaign (Schedule 3) + $ Meetings hosted + $ 1,215.22 Nomination filing fee + $ 200.00 Office expenses + 1$ 4,186.96 Phone and/or Internet + $ 527.79 Salaries and benefits /honoraria /professional fees + $ I Signs + $ 11,499.59 1 Other (provide full details) _ 1 1. Website setup and hosting + 1$ 1,467.78 2. Travel reimbursement + 1$ 298.84 3. Subtotal = $ 60,864.23 C2 Expenses Not Subject to Spending Limit Accounting and audit + 1 $ 3,315.31 Costs of fund - raising function (from Schedule 2, Part IV) + $ Expenses related to compliance audit + $ _______ Expenses related to controverted elections + ' $ Expenses related to recounts + $ Voting day party / appreciation notices + $ 6,994.17 Expenses related to candidate's disability (provide details) 1. + $ 2. + $ 3. + $ Other (provide full details) -- 1. + $ 2. + !$ 3. + $ Subtotal = $ 10,309.48 C3 Total Campaign Period Expenses (C2) + (C3) _ $ 71,173.71 C4 Excess (Deficiency) of Income over Expenses (C1) – (C4) _ $ 9503P (2010/01) Page 2 of 5 Box D: Statement of Assets and Liabilities as at December 31 , 2010 Assets Cash + 1$ Accounts receivable + I $ Value of inventory retained (from Schedule 4) + I $ 3,546.00 1 Other (provide full details) 1. + I$ 2 3, + $ - Total Assets _ $ 3,546.00 Liabilities and Excess (Deficiency) of Income over Expenses L . Accounts payable + $- 0 Borrowings, overdraft + I $ -- Other (provide full details) — ----1 Li - ---- - - - - + Total Liabilities _ - IS Box E: Statement of Determination of Surplus or Deficit and Disposition of Surplus Part I - Determination of Surplus or Deficit Amount of excess (deficiency) of income over expenses (from Box C) + 1 $ El Deduct: Any deficit carried forward by the candidate from immediately preceding election - $ E2 if the offices are with respect to the same jurisdiction - Surplus (or deficit) for the campaign period (El) - (E2) _ $ - - - - -- Deduct: Any refund of contributions to the candidate or spouse (only if there is a surplus) - � $ Total Determination = $ E3 Part II - Disposition of Surplus If line E3 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. Surplus paid to the municipal clerk of the municipality of Box F: Declaration 1, James Diodati , a candidate in the municipality of Niagara Falls , 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) �1' in the e (-(``{ o /i (46 MA - 41 - 1, on (yyyy /mm /dd) 2 0 I I / 03 z.. OF I 4,1 . (:-- } . . Signature of Clerk •' omm sioner Signature of Candidate 01, J z� % 2 q +/o • Date Filed in the Clerk's Office (yyyy /mm ‘0 + ''oi 4t a� Q' e l c � Q 0 cy -*/ Ot, ,. Page 3of8 9503P (2010!01) Schedule 1 — Contributions Part I — Contribution Contribution from candidate + $ 1,378.39 Contribution from spouse + $ Total from each single contributor totalling more than $100 • include all ticket revenue where ticket price exceeds $100 • include all goods and services where value exceeds $100* • do not include contributions from candidate or spouse + L$ 65,605.00] Total from each single contributor totalling $100 or less • include all ticket revenue where ticket price is $100 or less • include all goods and services where value is $100 or less* + $ 4,190.00 • do not include contributions from candidate or spouse *Note: Goods and services must also be reported as expenses in Box C Less: Contribution returned or payable to the contributor — 1$ I 1A Contribution paid or payable to the clerk — $ Total Amount of Contribution = $ 71,173.39 Total contribution from anonymous sources ($ 0.32 1B Amount of contributions paid or payable to the clerk (1A) + (1B) _ !$ 0.32 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 Address Amount • I $ $ $ $ $ Additional information is listed on separate supplementary attachment Total $ 15,275.00 9503P (2010/01) Page 4 of 8 Table 2: Monetary contributions from unions or corporations Name (Legal and Carrying on Address President or Cheque Signatory Amount Business As) Business Manager $ $ i ! -- ------- - - - - -- ? $ ® Additional information is listed on separate supplementary attachment T otal I $ 48,830.00 Table 3: Contributions in goods or services (Note: must also be reported as expenses in Box C) Name [Address Goods or Services Amount 6452 Doreen Drive, Niagara marketing and promotional ideas $ 750.00 Joan Crawford Falls, ON L2E 5K2 g p Pizza Pizza Limited 500 Kipling Avenue, Toronto, meals $ 750.00 ON M8Z 5E5 $ $ ❑ Additional information is listed on separate supplementary attachment Total $ 1,500.00 Total Part 11 Contributions $ 65,605.00 9503P (2010/01) Page 5 of 8 Schedule 2 - Fund-Raising Function El Additional schedule for each event or activity held is/are listed onseparate supplementary attachment(s) Date Description of event or activity yyYy MM DD � / | Adm�s�nohar��erpe�on> (may not exceed ind��mgcon�budunhm� /� 2A *If admission charge per person is not consistent, attach complete breakdown of all ticket sales. 2B Number of§oke�mdd / / Port| - Ticket Revenue = Uned: �A)x(3B) Vn�uue|na� � 1) | | Schedule PmrtU- OtherRovenuuDeemedAContdbution Provide full detalls (e.g., revenue from goods sold in excess of fair market value) 1. ' ' - + $ --- | 2. __-___ ' ' ' + $ 3. __ - ' ' ' + $ 4. — ' - + 5. _-- �_- __- - ' ' + $ a -__ -__-_ __ - - - + }� � 7. -''+$ 8. _ ' ' ' + $ Total Part 11 Revenue (include In Schedule 1) = $ PortU| - Otbe,RwvenueNotDwwmmdACunthbutipn Provide full details (e.g., contributions af $1O orless: revenue from refreshment sold atcost) 1. — ' ' ' ° --- � — - l 2. - ' ' + $ 3. ' - ' ' 4 . '_--__ -------- - - - ' = 5. ' - - + |$ 6. __ — ' ' +$ 7. ' ' - + - -------- | O. - - - + !� = Total Part III Revenue (include (include m Bo de $ Part IV - Expenses Related to Fund-Raising Function Venue + $ -- Event advertising + $ Food and drink + � Entertainment + |$ Other (provide full details) 1. ' - + $ 2. ' ' - + $ 3. - ' + 4. - - - + $ 5. ' ' ' + $ 6. - ' + $ 7. -- ' ' ' + $ 8. '''+$ � Total Part IV Expenses (include in Box C) = $ 9503P (2010/01) Page oofo . . Schedule 3 — Inventory of Campaign Goods and Materials (from Previous Campaign) Used in Candldate's Campaign Description Date Acquired Supplier Unit Value Quantity Total Value �yyyhnm/dd) 1 ' ' | $ $ � | 1$ $ L_- $ 1 1 $ $ i$ $ $ 1 $ 1 |$ | '$ — -----� ' | $ |$ $ � � | | -_- _�__- _-___ . _____'_ __ _ __-_ Total Value of Inveritory from Previous Campaign Used in Candidate's Campaign $ Schedule 4 — Inventory of Campaign Goods and Materials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value } (y�yy��m/d) | / Large signs 2010/09/21 Lakefront Graphix $ 1,160.00 Small signs 10/00/21 Lakefront Graphix $ 1.50 1,220 |$ 1,830.00 Posts | 2010/10/08 Home Depot 1.00 556 $ 556.00 $ $ ---- --- T | $ $ I $ $ l $ $ $ $ � $ $ |$ $ ! � Total Campaign Goods and Materials $ 3,546.00 9503P (2010/01) Page rofo 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. 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 Professional Designation of Auditor Chartered Accountant Municipality Date (yyyy /mm /dd) Niagara Falls 2011/03/14 Contact Person Licence No. Last Name First Name Chehowski Richard 1-11833 Address Suite /Unit No. Street No. I Street Name Unit 1 6100 Thorold Stone Road City/Town Province Postal Code Niagara Falls ON L2E 6V6 Telephone No. (Incl. area code) Fax No. Email Address (905) 357 -5711 ext. 302 I (905) 357 -7932 rhehowski@djb.com 9503P (2010/01) Page B of 8 Part II - List of Contributions from Each Single Contributor Totalling More than $100 Table 1 Name Address Contact Donation Amount Arnold, Jim 100 -4838 Dorchester Road Niagara Falls, ON L2E 6N9 Jim Arnold 200 Sickles Hardware PO Box 57, Station Main Niagara Fells, ON L2E 6S8 Victor DeCara 750 Boyce, J. Randal PO Box 698 Niagara on the Lake, ON LOS 1J0 J Randal Boyce 200 Carlesso, Johr 79 Glencaim Avenue Toronto, ON M4R 1M7 A John Carlesso 500 Cascella, Natalie 3509 Aquinas Avenue Mississauga, ON L5M 7N8 Natalie Cascella 750 Cocov. Zoran 30 Eglinlon Ave. W. Unit 12 Mississauga, ON L5R 3E7 Cocov, Zoran 750 Dargavel, Dr Dan 6518 January Drive Niagara Falls, ON L2J 4J4 Dr Dan Dargavel 250 Delorenzo, Donald 14659 Niagara River Parkway. RR! Niagara -on- the -Lake, CN LOS 1J0 Donald Delorenzo 200 De'Vecchio, Dr. Vitale 3526 Matthews Drive, Niagara Falls, ON L2H 2Z4 Dr. Vitale DetVecchio 200 Di Giacomo, Anthony 6467 Rockcliffe Estates Niagara Falls, ON L2J 4K7 Anthony Di Giacomo 500 DiBellonia, Tish 8444 Luray's Lane Niagara Falls, ON L2H 1 H4 Tish DiBellon''a 500 Diodati, Julie 2840 Olden Ave., Niagara Falls, ON L2J 4E2 Julie Diodati 200 Ciodati, Ryan & Jody 6709 Topaz Gres., Niagara Falls, ON L2,, 3H2 Ryan or Jody 500 Coobin, Dr. Stafford 4421 Queen Street Niagara Falls, ON L2E 2L2 Dr. Stafford Dobbin 500 Cuffus, Peter 121 County Road 6 RR2 Lakefield ON KOL 2H0 Peter Duffus 750 Focus Eyewear 4025 Dorchester Road Niagara Palls, ON ..2E 6N1 Shaun Fani 250 Fang -Ups 4424 Montrose Road, Niagara Falls, ON L2H 1 K2 Buddy Lowe 150 Holer, John 7885 Stanley Avenue Niagara Falls, ON L2E 6X8 John Holer 500 II Carpaccio 6840 '_undy's Lane Niagara Falls, ON L2G 1V6 Ron Hark mer 125 Jackiewicz, Dr Allan 4256 Portage Road, Suite103 Niagara Falls, ON L2E 6A6 Dr Allan Jackiewicz 250 Maloney Micnael 9145 Ridge Road, RR$ Welland, ON L36 5N7 Michael P Maloney 150 Matovic, Dragan 3626 Matthews Drive Niagara Falls, ON L2H 2Z1 Dragan Matovic 250 McDonald, Darnel J 4683 Queen St., PO Box 726, Niagara Falls, ON L2E 6V5 Daniel J. McDonald 200 Merani. Ashak 4 McClure Crescent Thorold, ON L2V 4B6 Ashak Merani 750 Muller, Henry 482 Ontario S. Ancaster. Ontario L9G 3E' Muller Henry 200 Nightmares Fear Factory 5631 Victoria Avenue, Niagara Falls, CN L2G 3L5 Frank LaPenna 200 Nowak, David 242 Rosedale Heights Drive Toronto, ON M4T 1E1 David Nowak 500 Cvers, Ian Overs, Ian 221 Ellis Ave Toronto, ON M6S 2X4 Ian Overs 750 Pel ow, Brian 2707 Mountaincrest Avenue Niagara Falls, ON L2J 4H8 Brian Pellow 500 PS DeLuca Investments 154 Margaret Ave Stoney Creek, ON L9G 3G8 Pat DeLuca 250 Rocca, James 3449 Cardinal Drive Niagara Fails, ON L2H 2X3 James Rocca 200 Schram, David 4701 St. Clair Ave, Suite 301 Niagara Falls, ON L2E 3S9 Schram, David 30C Sheppard, Mrs Dianne 8111 Forest Glen Drive Niagara Falls, ON L2H 2Y7 Dianre Sheppard 150 Taylor, Dr. Andrew 5400 Portage Road, Suite 504 Niagara Falls, ON L2G 5X7 Dr, Andrew W. Taylor 500 Tnistlewaite Yardworks 7652 Wayne Street Niagara Falls, ON L2H 1G6 Harry & Cyndi Thistlewaite 500 Vacca, Rocco 8873 Joseph Crt. Niagara Falls, ON L21-I 3P1 Rocco Vacca 200 Visentin, Louis & Mary 20 -5070 Drummond Road Niagara Falls, ON L2E 6E4 Lou Visentir 200 Vuksan, Ranko 7959 Oaxrdge Drve Niagara Falls, ON L2H 2W2 Ranko Vuksan 250 Walker, George F 4706 Queen St., P.O. Box 868, Niagara Falls, ON L2E 6V6 George F. Walker 500 Waters, Meredith, MacRae & Tchang, LLP 4607 Huron Street, Niagara Falls, ON L2E 2H6 George S Waters 200 Zarafonitis Julian 3634 Cardinal Drve Niagara Falls, ON L2H 2Y1 Julian Zarafonitis 500 15,275.00 o o o o 0 0 0 0 0 0 0 0 0 0 0 cr) 0 0 0 0 0 o o o 0 0 0 0 0 0 0 0 0 }, t) u) O uo O 1.0 0 to L() 0 0 V) 0 in O N I() 0 co 0 0 0 co 0 UC) u) co L() in in to 0 C N N c` ti L() N to N N N LO (V LC) e- M e- N N- N in I) fV NI. N N h N. ti N N CV C0 7 O E Q 'GI no ro C co H 03 CU C • C _ N U 7 0 0 m Q m y lb 0 — c 1 0 C -' U VJ C CI (0 y 7 0 7 O> . 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B P o o .-a 0 E CO 7 E E> > v o c a) U o 3 2 2 2 2 z Z Z Z Z Z Z Z Z Z O a d a n`- a cc cc Le cc cc cc cc cc cc co ' H 1-- H H 1 ° - 6 ° 0 0 C ' M CO 00 N @ E c N H 0 _c 0 m X z 0 @ f0 � z z r @ } f0 Z • z O CO z O c O O F- @ m i O H O 0) O iq 0 L M = O O � • N- c 0 O 2- O 0 o3? H 0 O 2 O 2 (1) b JB • , CHARTERED ACCOUNTANTS II IT: FR Ls Ltlyf,L_ - titrktif DURWARI) JONES BARKWELL INDEPENDENT AUDITORS' REPORT & COMPANY LLP 6100Thorold Stone Road, Unit 1, P.O. Box 873 Niagara Falls, Ontario L2E 6V6 To Dean Iodide, Clerk of the Corporation of the 905.357.5711 866.223.8459 Fax 905.357.7932 City of Niagara Falls in the Region of Niagara: nfalls @djb.com www.djb.com We have audited the financial statements of James Diodati Mayoral Campaign, which consists of the Statement of Assets and Liabilities as at December 31, 2010 and the Statements of Campaign Period Income and Expenses and of Determination of Surplus or Deficit and the Disposition of Surplus for the campaign period from January 21, 2010 to December 31, 2010 relating to the election held on October 25, 2010. Candidate's Responsibility for Financial Statements James Diodati, candidate, is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian generally accepted accounting principles and for such internal control as the candidate 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 auditors' judgement, 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 James Diodati Mayoral Campaign'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 James Diodati Mayoral Campaign's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the candidate, 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 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 of goods and services, and receipts and disbursements. Accordingly, our verification of these transactions was limited to ensuring that the financial statements reflect the amounts recorded in the accounting records of James Diodati Mayoral Campaign in accordance with the accounting procedures established by the Municipal Elections Act, 1996 and we were not able to determine whether any adjustments might be necessary to income and expenses, assets and liabilities, and surplus /deficit. As a result, these financial statements are intended solely for the Clerk of the Corporation of the City of Niagara Falls in the Region of Niagara and should not be distributed to, or relied upon by other parties. Qualified Opinion In our opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of the James Diodati Mayoral Campaign as at December 31, 2010 and the income and expenses for the campaign period from January 21, 2010 to December 31, 2010 and the determination of surplus or deficit and the disposition of surplus in accordance Canadian generally accepted accounting principals as prescribed by the Municipal Elections Act, 1996. The Municipal Elections Act, 1996 does not require us to report, nor was it practicable for us to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. ) Ottp Vallkod, ohi k f Durward Jones Barkwell & Company LLP Big enough to know k Licensed Public Accountants SMALL ENOUGH TO CARE • March 14, 2011 BURLINGTON • FORT ERIE • GRIMSBY • HAMILTON NIAGARA FALLS • ST. CATHARINES STONEY CREEK WELLAND James Diodati 6542 January Drive, Niagara Falls, ON L2J 4J4 Niagara Compliance Audit Committee C/o Office of the City Clerk The City of Niagara Falls, City Hall, PO Box 1023 Niagara Falls, Ontario L2E 6X5 Dear Committee Members: Please accept this as our official response to the various Applications for Compliance Audit with respect to my Financial Statements and Auditor's Report from the 2010 Municipal Elections. Application from Mr. S. Badger. Section 81(1) of the Municipal Elections Act 1996 (the Act) states An elector who is entitled to vote in an election and believes on reasonable grounds that a candidate has contravened a provision of this Act relating to election campaign finances may apply for a compliance audit of the candidate's election campaign finances. There are no such reasonable grounds provided within this application. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 1. This application addresses whether the use of the Financial Officer's office for official correspondence constitutes a contribution to the campaign. It is our contention that it does not. All campaigns must have an official address for the campaign. Regardless of whether we use the Candidate's address, the Campaign Manager's address or the Financial Officer's address, there is no contributory value. The Financial Officer's address was used to ensure that all Campaign Contributions were received and properly accounted for and that all supplier and vendor invoices were received and paid and properly accounted for. The above tasks are the responsibility of the Financial Officer and therefore use of his address does not constitute a contribution to the campaign. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 2. With respect to contribution limits, The Municipal Elections 2010 Guide (the Guide) states, The limitation applies whether the contribution consists of one large donation or is the total of a number of smaller contributions of money, goods or services from the same contributor or from related companies. No definition of related companies is provided. However Section 72 of the Act actually states, for the purposes of sections 66 to 82, corporations that are associated with one another under section 256 of the Income Tax Act (Canada) shall be deemed to be a single corporation. Section 69(1)(m) of the Act states that a candidate shall ensure that a contribution of money made or received in contravention of this Act is returned to the contributor as soon as possible after the candidate becomes aware of the contravention; (emphasis added). It would appear that we may have accepted contributions in contravention of the Act. As recent reports in local media would indicate, we are not alone in this regard. If this be the case, it was not done with any willful or knowing intention to contravene the Act. We did not become aware of this possible contravention until this Application for Compliance Audit was received. Upon learning of this possible contravention, we acted swiftly to remedy it by returning the contributions as required by the Act (see attached). We submit to you that we are in fact in compliance with the Act as it states the contribution is to be returned "as soon as possible after the candidate becomes aware of the contravention" and we did not become aware of the possible contravention until the Application for Compliance Audit was received. We respectfully submit to you that this Application for Compliance Audit should therefore be rejected as we are in compliance with the Act. Application from Mrs. N. Tkachuk — Grounds 3. Section 76(2)(1.) states that expenses include The replacement value of goods retained by the person from any previous election and used in the current election. There was no inventory of metal posts from any previous election campaign. Therefore there is no inventory to include in the current campaign. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 4. This application refers to the valuation of the closing inventory. While the Guide offers Helpful Hints as to the valuation of closing inventory, the Act clearly indicates the sections that govern Election Campaign Finances are Sections 66 through 82. These sections are silent as to the valuation of closing inventory. An application for a Compliance Audit is valid when an elector believes on reasonable grounds that a candidate has contravened a provision of this Act relating to election campaign finances (emphasis added). As valuation of inventory is not covered by any provision of the Act relating to campaign finances, this Application is not a valid application. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 5. In this application, the applicant purports to challenge specific actual campaign expenses incurred by comparing them with estimates provided by the applicant that are based upon unsupported suppositions. In his decision in Difrancesca v.Vaughn (City), Justice H.I. Chisvin states "The obligation by (this committee) then is to determine if the elector is acting on mere conjecture or suspicion. Is this just a fishing expedition? If the elector is acting on conjecture, suspicion or merely proceeding on a fishing expedition, then that would not constitute reasonable grounds." Similarly, in Chapman v. Hamilton (City), Justice Culver accepted the following consideration from Justice Hill in R. v. Sanchez and Sanchez which stated "Mere suspicion, conjecture, hypotheses or "fishing expeditions" fall short of the minimally acceptable standard from both a common law and constitutional perspective." We suggest these challenges do indeed represent a "fishing expedition" and therefore do not constitute reasonable grounds. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 6. As in Grounds 5, the applicant offers a similar unsupported challenge to the actual campaign expenses incurred. Applying the standard established by Justice Chisvin in Difrancesca v.Vaughn (City), we suggest this again represents mere conjecture and speculation and does not constitute reasonable grounds. We respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 7. The applicant alleges that the use by Mr. Lou Vescio of an e- mail account that is his by way of office as Principal at Ridgeway Crystal Beach constitutes a contribution to the campaign by the District School Board of Niagara (DSBN) which is strictly prohibited by the Act. This is the only e-mail address that Mr. Vescio has or uses. It was used by him as a method of electronic communication in his capacity as Campaign Manager. As the date and time of this message clearly indicates, it was sent from his home, on Thanksgiving Day and therefore outside school hours, to known friends and acquaintances. In no way does it constitute a contribution by the DSBN nor does it represent any sort of endorsement by the DSBN. This challenge is unfounded and we respectfully submit that this Application for Compliance Audit should be rejected. Application from Mrs. N. Tkachuk — Grounds 8. In allegations similar to those in Applications - Grounds 5 and 6, the applicant speculates that the costs of setting up and maintaining the campaign website are too low. Again applying the standard established by Justice Chisvin in Difrancesca v. Vaughn (City), we suggest this again represents more speculation and conjecture. Such a "fishing expedition" does not constitute reasonable grounds. We respectfully submit that this Application for Compliance Audit should be rejected. In conclusion, we believe we have satisfactorily addressed all Applications for Compliance Audit and that we have successfully proven that they are either not within the scope of a Compliance Audit or do not constitute reasonable grounds to order a Compliance Audit. Therefore all the Applications should be rejected. We trust the Committee agrees with us and thank you for your time today. Sincerely urs, James Diodati, Candidate for the Office of Mayor, Election Campaign 2010 THE BACK OF THIS DOCUMENT CONTAINS A TD LOGO WATERMARK - DOCUMENT VOID IF MISSING The Toronto - Dominion Bank 56360205 I © Town & C'ountry' Plaza DATE 3643 Portage Road YYYYMMDD Niagara Falls, ON L2J 2K8 Transit - Serial No. r4 Pay to the + 8 Order of i t , � P - y 11) S in 0 0 1, w64/ T L';wT . w I 1 Canadian Dollars Authorized signature required for amounts ov> CAD, Re Cer-Zs fro. --j0 " 'Y'_z -t.-+� /.� � / `` Authorized Officer Number s The , Ontario mton Bank L` •� Toronto, Ontario E Canada M5K 1A2 Countersigned OUTSIDE CANADA NEGOTIABLE BY CORRESPONDENTS AT THEIR BUYING RATE FOR DEMAND DRAFTS ON CANADA II 56 36020SP 1:096L2...0041: •..380811' THE BACK OF THIS DOCUMENT CONTAINS A TD LOGO WATERMARK - DOCUMENT VOID IF MISSING The Toronto - Dominion Bank 56360206 I r l ° Town & Country Plaza DATE 3643 Portage Road YYYYMMDD Niagara Falls, ON L2J 2K8 Transit - Serial No. L , t., i , Pay to the + Order of f .. _ '.1 , I TD � 1 �, ;put IAA T ( 11,--,1 7 5 0.0 , It • Canadian Dollars Authoriz ••i signature required for amounts ov r CAD $5.000.00 i = Re L t1 1p i 'bt • Author Officer � r The Tor to -Do ten on k Number •`- ' Toronto, Ontario .r,,..411./ E Canada M5K 1A2 Countersigned / OUTSIDE CANADA NEGOTIABLE BY CORRESPONDENTS AT THEIR BUYING RATE FOR DEMAND DRAFTS ON CANADA 0' 56 3602060 1:096L21.'0041: •1.380811' THE BACK OF THIS DOCUMENT CONTAINS A TD LOGO WATERMARK - DOCUMENT VOID IF MISSING The Toronto - Dominion Bank 56360208 I �"� = Town & Country Plaza 3643 Portage Road DATE YYYYMMDD Niagara Falls, ON L.2J 2K8 Transit Serial No. Pay to the + E Order of _ $ . , , CANAD H US 7 o 5 ' 0 ! : " � . c ?. 1 * 1 � Canadian Dollars Authorized signature required for amounts ovv.CAD 55,000.00 1 - Re c' -r ti4em -7 y1 bG 4. G .":,/ The Toronto- Dommion Bank Authorized Officer — N b 45 Toronto, Ontario Canada M5K IA2 Countersigned OUTSIDE CANADA NEGOTIABLE BY CORRESPONDENTS AT THEIR BUYING RATE FOR DEMAND DRAFTS ON CANADA 0 ' 5 6 360 20130 1 :0 9 6 L 21 1.■ 3808u' •