Ontario Ministry of Municipal Affairsand Housing

Financial Statement -Auditor's ReportForm 4Municipal Elections Act, 1996 (Section 78)

Instructions:

All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses beyond the nomination feemust complete Boxes C, D, Schedule 1, and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses inexcess 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 responsiblefor the conduct of the election.

YYYY MM DD YYYY MM DD

For the campaign period from (day candidate filed nomination) 12 0 l 410 l[0 =1,o1= 0 , 41, ,I

[] Primary filing reflecting finances to December 31 (or 45th day after voting day in a by-election)

[] Supplementary filing including finances after December 31 (or 45th day after voting day in a by-election)

Box A: Name of Candidate and OfficeCandidate's name as shown on the ballotLast Name Given Name(s)DUVALL SCOTTName of office for which the candidate sought election Ward name or no. (if any)COUNCILLOR WARD 7Name of MunicipalityCITY OF HAMILTONSpending limit issued by clerk$ 39,982.60

[] I did not accept any contributions or incur any expenses other than the nomination fee. (Complete Box A and B only)

Box B: Declaration

I, SCOTT DUVALL , a candidate in the municipality of

HAMILTON , 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)

on (yyyy/mm/dd) 2ÿo/ÿS !l UJ / 2ÿ

Signaturÿf/O_.derk or Commissioner

)Signature of Candidate

Date Filed in the Clerk's Office (yyyy/mm/dd)

9503P (2013/11) © Queen's Printer for Ontario, 2013 Disponible en franÿais Page 1 of 8

Box C: Statement of Campaignlncome and Expenses

LOANName of bank or recognized lending institution -

Amount borrowed $

INCOMETotal amount of all contributions (From line 1A in Schedule 1)Refund of nomination filing feeSign deposit refundRevenue from fund-raising events not deemed a contribution (From Part III ofSchedule 2)Interest earned by campaign bank accountOther (provide full details)

1.

2.

3.

Total Campaign Income (Do not include loan)

+

+

+

..I-

-I-

+

+

+

=

$$$$$

Expenses not subject to spending limitAccounting and auditCost of fund-raising events/activities (list details in Part IV of Schedule 2)Voting day party/appreciation noticesOffice expenses incurred after voting dayPhone and/or Internet expenses incurred after voting daySalaries, benefits, honoraria, professional fees incurred after voting day

Bank charges incurred after voting dayInterest charged on loan after voting dayExpenses related to recount

Expenses related to controverted election

Expenses related to compliance auditExpenses related to candidate's disability (provide full details)

1.

2.

3.

Other (provide full details)1.

2.

3.

Total Expenses not subject to spending limit

Total Campaign Expenses (C2 + 03)95039 (2013/11)

EXPENSES (Note: include the value of contributions of goods and services)Expenses subject to spending limitNomination filing feeInventory from previous campaign used in this campaign (list details in Table 5of Schedule 1)AdvertisingBrochures/flyersSigns (including sign deposit)Meetings hostedOffice expenses incurred until voting dayPhone and/or Internet expenses incurred until voting daySalaries, benefits, honoraria, professional fees incurred until voting day

Bank charges incurred until voting dayInterest charged on loan until voting dayOther (provide full details)

1. CANADA POST - MAIL OUT2. GAS & FOOD FOR VOLUNTEERS3. DOOR PRIZES

Total Expenses subject to spending limit

$$$$

16,526.25100.00

16,626.25 cl

+

+

+

+

+

+=

+ $ 100.00

+$+ $ 2,969.64+ $ 1,570.70+ $ 3,830.13+$+ $ 776.51+ $ 151.08+ $ 2,100.00+ $ 34.15+$

+ $ 1,690.14+ $ 147.62+ $ 270.00= $ 13ÿ639.97 02

+ $ 1,695.00+ $ 80.56+ $ 1,084.80+$+ $ 67.80+$+ $ 58.12+$+$+$+$

$$$

$$$$ 2ÿ986.28 C3

=$ 16ÿ626.25 04Page 2 of 8

Box D: Calculation of Surplus or Deficit

Excess (deficiency) of income over expenses (Income - Total Expenses)(C1 - C4)

Eligible deficit carried forward by the candidate from the last election

Total (D1 - D2)If there is a surplus, deduct any refund of candidate's orspouse's contributions to the campaign

Surplus (or deficit) for the campaign

+ $ 0.00 DI- $ D2= $ 0.00

-$

= $ 0.00 D3

If line D3 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who wasresponsible for the conduct of the election.

Amount of $ paid to municipal clerk in the municipality of

9503P (2013/11) Page 3 of 8

Schedule 1 - Contributions

Part I - Summary of ContributionsContribution from candidate (include the value of inventory listed in Table 5) + $Contribution from spouse + $

- $

Part II - List of Contributions from Each Single Contributor Totalling more than $t00Table 1: Monetary contributions from individuals other than candidate or spouse

Name Full Address

Cÿrÿs b nc CAÿI bÿ

U,-7o 4.S ro 79i tJ.wÿ }ÿv,ÿ tfÿ. ÿ,'IIÿ

Sq 0o,1¢-. ÿ.i'voll iÿ-r. -JCvm;, 1ÿ

'ÿAdditional information is listed on separate supplementary attachment

S:x_ % 5ÿ.

.ÿ fCoc, u,., Jca,,-, -f:>ÿlc 1@ÿ.- I-lm,ÿ'l bq bÿ v) ) ÿ I

Amount $

goo. oo

100.<ooÿ

)ÿoO.oo

) O0.'oO

/2.-0 o, oO

b'O O. O'O "/

x.i/

&oo, oO

Total value of contributions not exceeding $100 per contributoro Include ticket revenue, contributions in money, goods and services

where the total contribution from a contributor is $t00 or less (do notinclude contributions from candidate or spouse).

Total value of contributions exceeding $100 per contributor (from line 1B; listdetails in Tables 1 - 4)• Include ticket revenue, contributions in money, goods and services where

the total contribution from a contributor exceeds $100 (do not includecontributions from candidate or spouse).

Less: Contributions returned or payable to the contributor

Contributions paid or payable to the clerk, including contributions fromanonymous sources exceeding $10

Total Amount of Contributions (Record in Box C)

+ $ y--, ÿ>9o,°°

+

- $

9503P (2013/11) Page 4 of 8

Part II - List of Contributions from Each Single Contributor Totalling more than $t00Table I: Monetary contributions from individuals other than candidate or spouse

Name Full Address

>)Amount $

WAdditional information is listed on separate supplementary attachment

7f¢

L.oÿ ic.o

LeF_zl-lÿ

Total

£'O.gD "/

2.ÿo .oc.) "/

//t o0.1)0

,/

lloO,oO

9503P (2013/I 1) Page 4 of 8

Table 2: Monetary contributions from corporations or unions

Name (Legal and Carrying on Full AddressBurliness As) "

Boÿsqlÿÿs Iÿ.

Locÿ! Io;z

President orBusiness Manager

tÿahkÿ

AuthorizedRepresentative '

Amount $

q IÿlHcÿ ,3P

, ,XAfÿ co¢ Sbÿ \Q% @. ,West-

pgo ÿÿ Sÿ.

IM,4,.t 9.i-cÿ o

Jÿ'FT)

JoknPo l )"4o<o

,3asOha ho, I

Additional information is listed on separate supplementary attachment

U3 ÿ,0bÿs -ÿc.k b £ ÿ,.c.

.J ÿf'yy"ÿ

Pol,ÿoÿo

" gÿ'oon ,'On

C,h cÿ ha )'ÿ VCWÿ Total

@Luÿ

Prÿrÿ

"ÿr,4 s ÿMe_.

uJ<%x;b-o cO

Table 3: Contributions in goods or services from individuals other than candidate or spouseÿy 2. "'ÿ$ÿ..G,(Note: must also be recorded as expenses in Box C)

Name

4/00 . oo"

Full Address Description of Goods Value $or Services

D_oo ,gO

Uÿt4 ÿuÿ

• g,ÿum,ÿh fJÿ 6 .ÿ14sflqÿ ÿl,ÿxÿ,,ÿ. ÿ.

'boo,( @oz.6 -

Sÿof qac

boo,' @,'>-ÿ-

Ld ÿne_-

[] Additional information is listed on separate supplementary attachment Total

<>owe ÿbl< L,iÿ

S 0(ÿ, PO

700 .PC) <

3o. 0o

,,t

2.ÿ-O. cro

,7

9503P (2013/11) Page 5 of 8

r-ÿ Additional information is iisted on separate supplementary attachment

AuthorizedRepresenÿtive

@ÿo..r-,.I

@4 ÿson

.-p.ÿ

_5,' ) ÿ/eSMo

bOvTÿf',Jo,..,J,'dc

C__,,ÿ bq

C&u.ÿ

J Amount $

J7 ÿ%.oo/'

7 50, oD

S']90,ÿ0 "/

,- i O0,.VO -/.'

JSOP. 99

-Eoo,oD

t,.

Table 4: Contributions in goods or services from corporations or union:

Name of Corporation Full Address(Legal and Carrying onBusiness As)

(Note: must also be recorded as expenses in Box C)President orBusiness Manager

AuthorizedRepresentative

[] Additional information is listed on separate supplementary attachment

Total Part II Contributions (Add Totals from Tables 1-4) (Record in Part I - Summary)

Description ofGoods or Services

Value $

Total 706.25

$ 14,726.251B

Part III - InventoryTable 5: Inventory of Campaign Goods and Materials from Previous Campaign used in this Campaign

(Note: value must be recorded as a contribution from the candidate and as an expense)Description Date Acquired Supplier Current Market Quantity Total Value $

(yyyy/mm/dd) Value $

[] Additional information is listed on separate supplementary attachment Total

t'Page 6 of 89503P (2013/11)

Schedule 2 - Fundraising Events and Activities

Fundraising Event/ActivityComplete a separate schedule for each event or activity held

[] Additional schedule(s) attached

Description of fundraising event/activity ]V[EET & GREET FUNDRAISER

Date of event/activity (yyyy/mm/dd) 2014/10/04

Part I - Ticket Revenue

Admission charge (per person)(If there are a range of ticket prices, attach complete breakdown of all ticketsales)Number of tickets sold

+$x

10.00 2A180 2B

Total Ticket Revenue (2A X 2B) (Include in Schedule 1) = $ 1ÿ800.00

Part II - 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 Revenue (include in Schedule t) = $

Part III - Other revenue not deemed a contribution

(provide details (e.g. contributions of $10 or less; market value of goods or services sold))

1. + $

2. +$

3. +$

4. + $

5. +$

Total Part III Revenue (include in Box C)

Part IV - Expenses related to fundraising event or activity (provide details)

1. DOORPRIZES + $2. +$

3, +$4. +$

5. +$

6. +$

7. +$

8. +$

Total Part IV Expenses (include in Box C)

80.56

80.56

9503P (2013/11) Page 7 of 8

Auditor's ReportMunicipal Elections Act, 1996 (Section 78)

A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report.

Professional Designation of AuditorCHARTERED PROFESSIONAL ACCOUNTANTMunicipality Date (yyyy/mm/dd)HAMILTON 2015/03/20Contact Information

Last Name [ First NameINGRAUDO[ GINOAddressSuite/Unit No. Street No.

28O

Licence Number

1-14901

City/TownHAMILTON

Street NameKING STREET WEST

Province

ONTelephone No. (including area code) ] Fax No. Email Address

905 522-2100 ext.] 905 522-3100 gingraudo@bellnet.ca

The report must be done in accordance with generally accepted auditing standards and must:

I Postal CodeL8P 1B1

• 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 materialmisstatement

I-ÿReportis attached

Personal information, if any, collected on this form is obtained under the authority of sections 78 and 95 of the Municipal Elections Act,1996. Under section 88 of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom of Information andProtection of Privacy Act) documents and materials filed with or prepared by the clerk or any other election official under the MunicipalElections Act, 1996 are public records and, until their destruction, may be inspected by any person at the clerk's office at a time whenthe office is open. Campaign financial statements shall also be made available by the clerk in an electronic format free of charge uponrequest.

9503P (2013/11) Page 8 of 8

IU .-

INDEPENDENT AUDITOR'S REPORT

To the City Clerk of the City of Hamilton

I have audited the accompanying Financial Statements - Auditor's Report Form 4 ("FinancialStatements") of Scott Duval ("candidate"), which comprises the Statement of Campaign Period Incomeand Expenses and the Statement of Determination of Surplus or Deficit and Disposition of Surplus for theperiod from January 7, 2014 to December 31, 2014 (relating to the election held on October 27, 2014),and other explanatory information. These financial statements have been prepared by the candidatebased on Section 78 of the Municipal Elections Act, 1996.

Candidate's Responsibility for the Financial StatementsThe candidate is responsible for the preparation of the Financial Statements in accordance with Section78 of the Municipal Elections Act, 1996 and for such internal control as the candidate determines isnecessary to enable the preparation of Financial Statements that are free from material misstatement,whether due to fraud or error.

Auditor's ResponsibilityMy responsibility is to express an opinion on the Financial Statements based on my audit. I conducted myaudit in accordance with Canadian generally accepted auditing standards. Those standards require thatwe comply with the ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether the Financial Statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe Financial Statements. The procedures selected depend on the auditor's judgment, including theassessment of the risks of material misstatement of the Financial Statements, whether due to fraud orerror. In making those risk assessments, the auditor considers internal control relevant to the candidate'spreparation of the Financial Statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of the candidate'sinternal control. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of accounting estimates made by the candidate, as well as evaluating the overallpresentation of the Financial Statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for myqualified audit opinion.

Basis for Qualified OpinionDue to the nature of the types of transactions inherent in an election campaign, the completeness ofdonations of goods and services and receipts and disbursements is not susceptible to satisfactory auditverification. Accordingly, my verification of these transactions was limited to the amounts recorded in theaccounting records of the candidate, and we were not able to determine whether any adjustments mightbe necessary to income and expenses, assets or liabilities, and surplus/deficit.

Qualified OpinionIn my opinion, except for the possible effects of the matter described in the Basis for Qualified Opinionparagraph, the financial position of the candidate's election campaign as at December 31, 2014 and theincome and expenses for the campaign period from January 7, 2014 to December 31, 2014 and thedetermination of the surplus or deficit and the disposition of the surplus are prepared, in all materialrespects, in accordance with Section 78 of the Municipal Elections Act, 1996.

Basis of Accounting and Restriction on Distribution and UseWithout modifying my opinion, I draw attention to the basis of accounting, The Municipal Elections Act,1996 does not require me to report, nor was it practical for me to determine, that contributions reportedinclude only those which may be properly retained in accordance with the provisions of the MunicipalElections Act, 1996. This financial information, which has not been, and was not intended to be, preparedin accordance with Canadian generally accepted accounting principles are solely for the information anduse of Rose Caterini, City Clerk, Hamilton, for complying with the Municipal Elections Act, 1996. Thisfinancial information is not intended to be, and should not be, used by anyone other than the specifieduser or for any other purpose.

Hamilton, OntarioMarch 20, 2015

Gino Ingraudo Professional Corporation"Authorized to practice accounting by theInstitute of Chartered Accountants of Ontario"