Auditor's Report - City of Pickering

enaud
utland
CHARTERED ACCOUNTANTS
AUDITOR S R
PORT
10e
David Pickles
Municipal Elections Act 1996 Section 78
We have audited the Statements of Campaign Period Income and Expenses Disposition of Surplus and
Asascts and Liabilities of David Pickles candidate for the campaign period ofJanuag 6 2010 to
December 31 2010 for the election held on October 25 2010 These financial statennents are the
responsibility of David Pickles andidate Our responsibility is to xpress an opinion
on these financial
statements based upon out audit
Except as explained in the tOilowing paragraph
generally accepted auditing standards Those standards require that we
plan and perform
we conducted our audit in accordance with Canadian
an audit to obtain
reasonable assurance that the financial statermits are free of material misstateanent An audit includes
exanlining on a test basis evidence supporting the amounts and diclosures in the financial statement An
audit also includes assessing the accourlting principles used and significant estimates made by the
candidate as well as evaluating lie overall presentation of thz financial statement
Due to the inherent nature of the iransictioils inherent in an election canlpain it is innpracti al through
auditing procedures to determine that the accounting cords include all donations of goods lnd services
and receipts and disbursements Accordingly
our verifl ation ofthe se amounts vas limited to ensuring the
the finarcial statements reflect lie amous ts recorded 101 candidate s accountln
records in aceordancs
with the accolnlting procedureseiabiished by the Munic paifIectic iis Act 1976 and we wereiti io
d terrrtr
vdiether any ad ustn ients rinl
Surplus
ht be necessary t7 Inco nis and expenses assets and ha tt ltit ai i
iii Jir rp alOneCept fiCtcfl ect o allyaJ istrients if ally wlnlCii we mli lnt have determined to o
n
cslry h4ad we been able to satisfy ourselves as to the corrpleterncss of the records as described in the
g
paragraphtlese financialsi atements present fairly ir all material respects the financial position
cndidat s election campaign as A December 31 2010 and their conne and cxpeliscs for the
c
vipal
period from January 6 2010 to December 31 2010 lid the deiert ninationof surplusdc vit
at 411 disposition of Surplus in accordance with the accountlna treatment prescribed b Lhe Nluil
it ipal
rt
CIP Isi 1 Act 11996
Eic MunicipalElcticr is A 1996 do a notIcquire lls to report nor was it prai cal fit us to deterrnitne
qfitCSht7t tCtinS epo ted include only tho e t hih may he troj7 rly retained in aci ordarl c willi tire
pro 1tons oftn Mirli irgdfiec tions Act 1996
Zf
D KIY LAND C1tAN ERF AtCi lidtAN 14 cSED PUBLICACCOLYNTANTS
Pick rine
ntario
201 I
Marc A Renaud
Edward Rutland
307 High Street Whitby Ontario LIN 5H7 1024 Rouge Valley Drive Pickering Ontario Ll V 4N7
Tel905 666 2720 Fax 905 666 1042 Tel905 3023 509 Fax905 6895 509
mai
c@renaudrutiand com
ed@renaudrutland com