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Ministry of Municipal Affairs
and Housing
Financial Statement = Auditor's Report
Form 4
Municipal Elections Act, 1996 (Section 78)
Instructions:
All candidates must complete Boxes A and B. Candidates who receive contributions or incur expenses beyond the nomination fee must
complete Boxes C, D, Schedule 1, and Schedule 2 as appropriate. Candidates who receive contributions or incur expenses in excess
of $10,000 must also attach an Auditor's Report.
All surplus funds (after any refund to the candidate or his or her spouse) shall be paid immediately over to the clerk who was responsible
for the conduct of the election.
YYYY
MM
DD
YYYY
MM
DD
Forthecampaignperiodfrom(daycandidatefilednomination) 120 1 4Jo llo 31to12 0 1 411 213 II
[] 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)
BoxA: Name of Candidate andOffice,, : ", '
Candidate's name as shown on the ballot
Last Name
Merulla
, Sam
Name of office for which the candidate sought election
Ward name or no. (if any)
City Councillor
4 - Hamilton East
I Ward
Given Name(s)
Name of Municipality
Hamilton
Spending limit issued by clerk
$ 25,206.20
[] I did not accept any contributions or incur any expenses other than the nomination fee. (Complete BoxAand B only)
I, Sam Merulla
, a candidate in the municl
Hamilton
, hereby declare that to the best of my
of
these
financial statements and attached supporting schedules are true and correct.
Declared before (clerk or commissioner)
in the municipality of Hamilton
on (yyyy/mm/dd) ÿ [
Signature of Clerk or Commissioner lÿvÿ 0f 0ÿ0
late
Expÿ ÿne 12, 2015.
Date1Filed in |he Clerk s Office (yyyy/mm/dd)
9503P (2013/11)
© Queen's Printer for Ontario, 2013
Disponible en franc,.ais
Page 1 of 10
=,i=_._ÿ_,
Box C: Statement of Campaign Income and Expenses
LOAN
Name of bank or recognized lending institution
Amount borrowed
$
INCOME
Total amount of all contributions (From line 1A in Schedule 1)
Refund of nomination filing fee
Sign deposit refund
Revenue from fund-raising events not deemed a contribution (From Part III of
Schedule 2)
Interest earned by campaign bank account
+$
+$
+$
38,047.50
+$
+$
Other (provide full details)
+$
+$
+$
1.
2.
3.
=$
38,047.50 cl
+$
100.00
of Schedule 1)
+ $
747.50
Advertising
Brochures/flyers
Signs (including sign deposit)
Meetings hosted
Office expenses incurred until voting day
Phone and/or Internet expenses incurred until voting day
Salaries, benefits, honoraria, professional fees incurred until voting day
Bank charges incurred until voting day
Interest charged on loan until voting day
+$
1,166.73
+$
11,985.27
+$
+$
+$
+$
1,847.55
Total Campaign Income (Do not include loan)
EXPENSES (Note: include the value of contributions of goods and services)
Expenses subject to spending limit
Nomination filing fee
Inventory from previous campaign used in this campaign (list details in Table 5
+$
+$
+$
1,378.70
4,006.25
13.03
Other (provide full details)
1.
+
2.
+
3.
+
Total Expenses subject to spending limit
Expenses not subject to spending limit
Accounting and audit
Cost of fund-raising events/activities (list details in Part IV of Schedule 2)
Voting day party/appreciation notices
Office expenses incurred after voting day
Phone and/or Internet expenses incurred after voting day
Salaries, benefits, honoraria, professional fees incurred after voting day
Bank charges incurred after voting day
Interest charged on loan after voting day
Expenses related to recount
Expenses related to controverted election
Expenses related to compliance audit
Expenses related to candidate's disability (provide full details)
$
$
$
$
+$
+$
+$
21,245.03 C2
500.00
6,221.79
+$
+$
+$
+$
+$
+$
+$
+$
1.
+
2.
+
3.
+
75.18
$
$
$
Other (provide full details)
1.
+
2.
+
3.
+
Total Expenses not subject to spending limit
6,796.97 c3
28,042.00 C4
Total Campaign Expenses (C2 + C3)
9503P (2013/11) © Queen's Printer for Ontado, 2013
$
$
$
$
Disponible en franq, ais
vage z of 10
Box D: Calculation of Surplus or Deficit
,-
•
"
Excess (deficiency) of income over expenses (Income - Total Expenses)
(Cl - C4)
+$
Eligible deficit carried forward by the candidate from the last election
- $
Total (D1 - D2)
=$
10,005.50
-$
= $
10,000.00
5.50 D3
If there is a surplus, deduct any refund of candidate's or
spouse's contributions to the campaign
Surplus (or deficit) for the campaign
10,005.50 D1
D2
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 was
responsible for the conduct of the election.
Amount of $ 5.50
9503P (2013/11)
paid to municipal clerk in the municipality of Hamilton
© Queen's Printer for Ontario, 2013
Disponible en franrÿtais
Page 3 of 10
Schedule t - Contributions
Part I - Summary of Contributions
Contribution from candidate (include the value of inventory listed in Table 5)
Contribution from spouse
+$
+$
10,847.50
+$
50.00
+$
27,150.00
Total value of contributions not exceeding $100 per contributor
• Include ticket revenue, contributions in money, goods and services
where the total contribution from a contributor is $100 or less (do not
include contributions from candidate or spouse).
Total value of contributions exceeding $100 per contributor (from line 1B; list details
in Tables 1 - 4)
• include ticket revenue, contributions in money, goods and services where
the total contribution from a contributor exceeds $100 (do not include
contributions from candidate or spouse).
Less: Contributions returned or payable to the contributor
Contributions paid or payable to the clerk, including contributions from
anonymous sources exceeding $10
-$
-$
Total Amount of Contributions (Record in Box C)
=$
38,047.50 tA
Part II - List of Contributions from Each Single Contributor Totalling more than $t00
Table 1: Monetary contributions from individuals other than candidate or spouse
Name
See attachment.
Full Address
Amount $
See attachment.
9,400.00
9503P (2013111)
Page 4 of 10
[] Additional information is listed on separate supplementary attachment
Total
Table 2: Monetary contributions from corporations or unions
Name (Legal and Carrying on Full Address
President or
Authorized
Business As)
Business Manager
Representative
See attachment.
See attachment.
See attachment.
F
9,400.00
Amount $
See attachment.
[] Additional information is listed on separate supplementary attachment
Table 3: Contributions in goods or services from individuals other than candidate or spouse
(Note: must also be recorded as expenses in Box C)
Name
Full Address
Description of Goods
17,750.00
Total
17,750.00
Value $
or Services
9503P (2013111)
Page 5 of 10
[] Additional information is listed on separate supplementary attachment
9503P (2013/11)
Total
I
Page 6 of 10
Table 4: Contributions in goods or services from corporations or unions (Note: must also be recorded as expenses in Box C)
Name of
Full Address
President or
Authorized
Description of
Value $
Corporation(Legal and
Business Manager Representative
Goods or Services
Carrying on Business As)
[] Additional information is listed on separate supplementary attachment
.Total
Total Part II Contributions (Add Totals from Tables !--4) (Record in Part I - Summary)
$ 27,150.00 IB
Part III - Inventory
Table 5: Inventory of Campaign Goods and Materials from Previous Campaign used in this Campaign
(Note: value must be recorded as a contribution from the candidate and as an expense)
Description
Date Acquired Supplier
Current Market Quantity
Total Value $
(yyyy/mm/dd)
Signs
Lakefront
2010/07/23
Signs that were discarded
Graphix
Technology
2.99 250
747.50
Lakefront
2010/07/23
9503P (2013/11)
Value $
Graphix
Technology
0.00 50
0.00
Page 7 of 10
[] Additional information is listed on separate supplementary attachment
9503P (2013/11)
Total I
74"7.50
Page 8 of 10
Schedule 2 - Fundraising Events and Activities
Fundraising Event/Activity
Complete a separate schedule for each event or activity held
[] Additional schedule(s) attached
Description of fundraising event/activity
Date of event/activity (yyyy/mm/dd)
Part I - Ticket Revenue
Admission charge (per person)
(If there are a range of ticket prices, attach complete breakdown of all ticket
sales)
+$
Number of tickets sold
x
2A
2B
= $
Total Ticket Revenue (2A X 2B) (Include in Schedule 1)
Part II - Other revenue deemed a contribution
(provide details (e.g. revenue from goods sold in excess of fair market value))
1.
+ $
2.
+ $
3.
+ $
4.
+ $
5.
+ $
= $
Total Part II Revenue (include in Schedule 1)
Part lU - 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.
+ $
2.
+ $
3.
+ $
4.
+$
5.
+$
6.
+$
7.
+ $
8.
+$
Total Part IV Expenses (include in Box C)
9503P (2013/11)
= $
Page 9 of 10
Auditor's Report
Municipal Elections Act, 1996 (Section 78)
A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report.
Professional Designation of Auditor
CPA, CA
Municipality
Date (yyyy/mm/dd)
Hamilton
2015/02/12
Contact Information
Last Name
First Name
Licence Number
Pettinelli
Gene
8963
Address
Suite/Unit No.
Street No.
Street Name
6th FI
One
James Street South
City/Town
Province Postal Code
Hamilton
ON
L8P 4R5
Telephone No. (including area code)
Fax No.
Email Address
905 522-6555
905 522-6574
genep@petmas.ca
ext.223
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
[] Report is attached
Personal information, if any, collected on this form is obtained under the authority of sections 78 and 95 of the Municipal Elections Act,
9ÿRÿ(2bJradn!" section 88 of the Municipal Elections Act, 1996 (and despite anything in the Municipal Freedom of Information and Page lO of 1 o
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• •
MONETARY CONTRIBUTIONS FROM INDIVIDUALS OTHER THAN THE CANDIDATE OR THE CANDIDATE'S SPOUSE TOTALING MORE THAN $I00
Name
Elisa Fmcassi
Louisa Spÿlacci
Sundra Spallacei
Rudi Spallacci
Gwenn Victor
Richard Pollock
Assunta Burns
Dun Daly
Keiflÿ Munt
David Surwatuk
Thomas Weisz
Sasha Weisz
Dr Janet Weisz
Gerald Asa
Riceardo Persi
Samuel Aquino
Marten Spedalieri
Bob Slattery
Pat Almonte
David Ippolito
Joel Ippolito
Gina Piedimonte
Paul Miller
Nicholas Zaffiro
Address
1087 Old Mohawk Rd, Anc;tster ON L9G 3K9
27 Rousseaux St, Ancaster ON L9G 2W6
63 Rousseanx St, Anca.ster ON L9G 2W6
338 Mountain Brow Blvd, Hamilton ON L8T IA6
647 Armour Rd, Peterborungh, ON K9HIZ3
40H-32 King St W, Stoney Creek, ON L8G IH5
14 Peppertree Cres, Ancaster ON L9G 4L8
731 Fiddlers Green Rd, Ancaster ON L9G 3L 1
16 Freelund Crt, Hamilton ON L8S 3R5
7 Lake Pointe PI, Hamilton ON L8E 4P8
78 Mayfair Cres, Hamilton ON L8S 4E7
78 Mayfair Cres, Hamilton ON L8S 4E7
23 Lantern Lane, Dundas ON L9H 6N9
23 Lantern Lane, Dundas ON L9H 6N9
35 Elmhurst dr, Hamilton ON L8T IC5
248 North Service Rd, Grimbsy ON L3M 4E8
142 Watercrest Dr, Winona ON L8E 5C7
97 King St E, Stoney Creek ON L8G ICI
251 Albright Rd, Hamilton ON L8K 6P9
22 Chancery Drive, Ancÿster ON L9G 4L7
I I Oak Knoll Dr, Hamilton ON L8S 4C2
105 Templemead Dr, Hamilton ON L8W3G4
16 Gadngcr Cres, Binbrook ON LOR ICO
I 1 Foÿythe Place, Hamilton ON L8S ,IE5
Amount
750.(g)
750.00
750.00
750.00
750.00
750.00
700.00
500.00
500.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
200.00
200.00
200.(ÿ0
200.00
200,00
200.00
150.00
I00.00
9,400.00
MONETARY CONTRIBUTIONS FROM CORPORATIONS OR UNIONS
Nan'ÿ
Cole Carriers Corp.
Spallaccl & Sons Limited
Spallacci Construction Ltd
UFCW Local 102
Sumlra Inc,
1766479 Ontario Ltd
Global Organizing Strategies
S.T.E+U. Local 777
Ancaster Self Storaga
Dundas Self Storage
Hamilton Pmfessicr,al Ftm Fighters
7865309 Canada Inc.
Royal LÿPnge State Realty
Baresa Kitchem
Aldo Desantis Realty lv.,e
LIUNA Local 837
Dean D, Paquette Professional Corporation
Urban Core Developments
Hamilton Cab
Vrancor Hospitality Corporation
DCR Holdings Inc,
T. Valeri Comtmctlon Ltd
Carpenters Hamihon-Niagara
Jairÿ Stepheson Assÿtate
Haranga*s/852850 Ontario Inc.
Carstar AutonXÿive Canada Inc.
Vrancor Hospitality Corporation
1892474 Ontario Ltd
794803 Ontario Inc.
ATU - Local 107
Hamilton-Brantford Ontario Building & ComtmOlon Trades Counci!
IBEa, V Local 105
Spencer Creek Estates Ltd
Adisco Limited
Your Hair Salon
Addrÿ
89 Glow Ave, Hamilton ON LSH 3V7
85 Laming Drive, Unit Q, Hamilton ON LSW 2Z9
85 Lancing Drive, Unit Q, Hamilton ON LSW 2Z9
149 Mahÿ St E, Hamilton ON LSN IG4
14 Como PI, Hamilton ON L9B 2W5
4675 Qucÿn St, Niagara Falls ON L2E 2L6
149 Main St E, Hamilton ON L8N IG4
149 Main St E, Hamilton ON LSN IG4
1147 Garner Rd W, Amaster ON LgG 310
1147 Garter Rd W, Ancaster ON LgG 310
9 Weds Lane, Dundas ON LgH 5E3
143 Main St E. Hamthon ON I.SN IG4
115 Highway 8, Stoney Creek ON L80 ICI
9 Hillyard St, Hamilton ON LSL 6B2
10÷301 Froilhed Rd, Stoney Creek ON LSE 5Ml
44 Hugh3on St S, Hamilton ON LSN 2A7
21 King St W, Suite 305, Hamilton ON L8P 4W7
1147 Garner Rd W, Am'aster ON LgG 3K9
430 Cannon St E. Hamilton ON L8L 2C8
366 King St W, Hamilton ON LSP tB3
c/o 120 King St W, Suite 780, Hamilton ON LSP 4V2
2140 King St E, Hamilton ON L8K t W6
1342 Stone Church Rd E, Hamilton ON L8W 2C8
8 Main St E, Suite 208, Hamilton ON L8N IE8
380 Van Wagner's Beach Rd, Hamilton ON L8rt 3L8
1460 Stone Chuv,:h Rd E, Hamilton ON LSW 3V3
366 King St W, Hamilton ON L8P 1 B3
65 Lancing Dri',% Hamilton ON LSW 2Z9
629 Safari Rd RRI, Millgrove ON LORIV0
1005 King St E, Hamilton ON L8M IC6
1104 Feraÿl Axe E. Hamilton ON LST IR9
RR. #2, 685 Nebo Rd, Harmon ON L0R IP0
188 Queen Street South, Hamilton ON LSP 2S7
161 Rebecca St, Hamilton ON LSR IB9
1530 Barton St. E., Hamilton ON L8H 2X6
Pres.hlent or Business Manager
Philip Fracassl
Rudi, Frank& Loren Spalinoci
Addano Spallaoei
Dominic Musltano
Sandra Sergio
Tony Losak
Dominic Mnaitano
Gwen Victor
Marlo Nesci
Lan Medeiÿs
L Henry Watson
Melissa Felic¢
Tony Chinrdla
Nick Haresa
Aldo Desantis
Joseph Maminelll
Dean Paquette
Sergio Manchia
Ron Vankleef
Darko Vranich
Risa Freeman
Ted Vakd
Garry Baverstock
Jairnc Stcphenson
Alex Tsangarnkis
Sam Mercanti
Darko Vranich
Javld Mh'za
Paramjit Singh
Eric Tuck
Tony Dimaria
Phil Brown
N, Ramaciefi
Tony DiSilvestro
Liansi Tan
Authorized Representative
P, Fracassi/D. Bmnowieki
Frank Spallaoei
Frank Spallacci
Lydia Orsurkÿ/Gv,'enn Vktor
Sandra Serglo
Dominic MusitarÿGv,ÿena Victor
Dominic Musitarÿ
Dominic Musitano/Gwenn Vktor
Sergio Marÿhin
Lea Medaims
Jim Rankin/L Henry Watson
Meliÿsa Felic=
Joe Fen'ante
Teresa Clarezio
AIdo Desantis
M. Bastos/R. Persl
Dean Paquette
Sergio Manchla
Jagtar Singh Chahal/Ron Vankleef
Darko Vranloh
Rha Freeman
Ted Valeri
Matthew Crcary/Garry Bavemtock
Jahne Step]lemon
Alex Tsangarakis
Michael Macaloso/MaryJane Marshall
Darko Vranlch
Javid MirTa
Paramjlt Singh
Eric Tuck/Paul Doucette
Joseph Beattle./Tony Dimaria
Tony Oliviero/ÿil Brown
N, Raraacieri
Tony DiSilvestro
Liansi Tan
Amount
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.00
750.(ÿO
750.00
700.00
500+00
500.00
500+00
500.00
500.00
500.09
500.00
500.00
450.00
350.00
300.00
250.00
250.,00
250.00
250.00
250.00
200.00
200.00
200.00
200.00
150.00
17,750A'10
PM
T 905 522 6555 F 905 522 6574 6th Floor, One James Street South Hamilton ON L8P 4R5
February 12, 2015
Independent Auditor's Report
To Sam Merulla, Candidate and Rose Caterini, City Clerk,
We have audited the accompanying campaign period financial statements (the "financial statements") of Sam
Merulla (the "Candidate"), which comprise the statement of campaign income and expenses, calculation of
surplus or deficit and all related schedules for the period January 3, 2014 to December 31, 2014. The
financial statements have been prepared by the Candidate in accordance with the Municipal Elections Act,
1996 (the "Act").
Management's Responsibility for the Financial Statements
The Candidate is responsible for the preparation and fair presentation of these financial statements in
accordance with the Act and for such internal controls 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.
Auditor's 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 auditor's judgment, 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 controls relevant to the entity'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 the entity's internal
controls. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, 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.
PETTINELLI ÿ/ÿASTROLUISILLP
CHARTERED ACCOUNTANTS
l
T 905 522 6555 F 905 522 6574 6th Floor, One James Street South Hamilton ON L8P 4R5
Independent Auditor's Report, continued
Basis for Qualified Opinion
Due to the nature of the types of transactions inherent in an election campaign, the completeness of campaign
income and expenses is not susceptible to satisfactory audit verification. Accordingly, our verification of campaign
income and expenses was limited to the amounts recorded in the accounting records of the Candidate and we were
not able to determine whether any adjustments might be necessary to the statement of campaign income and
expenses, calculation of surplus or deficit and all related schedules for the period January 3, 2014 to December 31,
2014.
Qualified Opinion
In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph,
these financial statements present fairly, in all material respects, the campaign income, expenses and surplus for the
period January 3, 2014 to December 31, 2014 in accordance with the Act.
Basis of Accounting and Restriction on Distribution
Without modifying our opinion, we draw attention to the Note to the financial statements, which describes the basis of
accounting. The financial statements have been prepared to assist the Candidate to meet the requirements of the
Act. As a result, the financial statements may not be suitable for another purpose. Our Report is intended solely for
the use of the Candidate and the municipality of Hamilton and should not be distributed to parties other than the
Candidate and the municipality of Hamilton.
Chartered Accountants
Licensed Public Accountants
Hamilton, Ontario
Note to Financial Statements
The campaign period financial statements (the "financial statements") have been prepared in accordance with the
Election Campaign Finances provisions contained in the Municipal Elections Act, 1996 (the "Act").
The financial statements have been prepared to assist Sam Merulla (the "Candidate") to meet the requirements of
the Act. The financial statements are intended solely for the use of the Candidate and the municipality of Hamilton.
As a result, the financial statements may not be suitable for another purpose.