Compliance Audit Committee
The full agenda, as filed
All 8 items in the clerk’s order. Each carries the city’s own words: the staff recommendation, what the body decided, and its status. Nothing below is written by us.
EA14.1amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Chayanika Dutta as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Chayanika Dutta.    1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.1 - Chayanika Dutta - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-lection who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9. Further, section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.    3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200.    4. The report dated November 20, 2024, from the City Clerk identified Chayanika Dutta as a Contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Alamgir Hussain (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Chayanika Dutta to have contributed $1,250.    5. The auditor, BDO Canada LLP, explained in their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to Chayanika Dutta (the "Contributor").     6. The Contributor attended virtually and provided an oral submission. The Contributor explained that the alleged overage that caused the contravention of the contribution limit was due to her mistaken belief that she was within the permitted Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996. She expressed her remorse and desire to rectify the situation.    7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of section 88.9 of the Municipal Elections Act, 1996.     8. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, however due to its minimal amount, it is not in the public interest to commence a proceeding against the Contributor. 9. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.         10. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Chayanika Dutta for an apparent over-contribution.
EA14.2amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Zakia R Tabassum Fariha as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Zakia R Tabassum Fariha.    1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.2 - Zakia R Tabassum Fariha - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.    3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200.    4. The report dated November 20, 2024, from the City Clerk identified Zakia R Tabassum Fariha as a Contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Alamgir Hussain (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Zakia R Tabassum Fariha to have contributed $1,250.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to Zakia R Tabassum Fariha (the "Contributor").  6. The Contributor did not attend nor provide written submissions. The participation of the Contributor in this proceeding would have been very helpful to the process and would have assisted in ensuring transparency and openness in understanding the circumstances of the apparent contravention. Indeed, the Contributor could have provided answers to questions raised by the Committee, and which remain unanswered.     7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     8. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, however due to its minimal amount, the Committee has determined it is not in the public interest to commence a proceeding against the Contributor.  9. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.         10. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Zakia R Tabassum Fariha for an apparent over-contribution.
EA14.3amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Mohammad Ziaul Haque as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Mohammad Ziaul Haque.   1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.3 - Mohammad Ziaul Haque - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under section 88.9. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.    3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200.    4. The report dated November 20, 2024, from the City Clerk identified Mohammad Ziaul Haque as a Contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Alamgir Hussain (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Mohammad Ziaul Haque to have contributed $1,250.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to Mohammad Ziaul Haque (the "Contributor").     6. The Contributor did not attend nor provide written submissions. The participation of the Contributor in this proceeding would have been very helpful to the process and would have assisted in ensuring transparency and openness in understanding the circumstances of the apparent contravention. Indeed, the Contributor could have provided answers to questions raised by the Committee, and which remain unanswered.     7. For the reasons stated below, the Compliance Audit Committee decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     8. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, however due to its minimal amount, it is not in the public interest to commence a proceeding against the Contributor. 9. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.         10. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Mohammad Ziaul Haque for an apparent over-contribution.
EA14.4amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Khandaker M A Hossain as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Khandaker M A Hossain.   1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.4 - Khandaker M A Hossain - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.    3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200.    4. The report dated November 20, 2024, from the City Clerk identified Khandaker M A Hossain as a Contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Alamgir Hussain (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Khandaker M A Hossain to have contributed $1,250.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to Khandaker M A Hossain (the "Contributor").     6. The Contributor appeared virtually and provided an oral submission. The Contributor explained that the alleged overage that caused the contravention of the contribution limit was due to his mistaken belief about the permitted contribution amount. The Contributor expressed that he was unfamiliar with the policies surrounding permitted contribution limits. The Contributor expressed his remorse and desire to rectify the error.    7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     8. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, however due to its minimal amount, it is not in the public interest to commence a proceeding against the Contributor. 9. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.         10. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Khandaker M A Hossain for an apparent over-contribution.
EA14.5amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Atiq Rahman as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Atiq Rahman.   1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.5 - Atiq Rahman - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.    3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200.    4. The report dated November 20, 2024, from the City Clerk identified Atiq Rahman as a Contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Alamgir Hussain (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Atiq Rahman to have contributed $1,250.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to Atiq Rahman (the "Contributor").     6. The Contributor did not attend nor provide written submissions. The participation of the Contributor in this proceeding would have been very helpful to the process and would have assisted in ensuring transparency and openness in understanding the circumstances of the apparent contravention. Indeed, the Contributor could have provided answers to questions raised by the Committee, and which remain unanswered.     7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     8. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, however due to its minimal amount, it is not in the public interest to commence a proceeding against the Contributor.  9. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.         10. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Atiq Rahman for an apparent over-contribution.
EA14.6amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Rahman Russell as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Rahman Russell.   1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.6 - Rahman Russell - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have contravened contribution limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9.     3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.   4. The report dated November 20, 2024, from the City Clerk identified Rahman Russell as a contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Malika Ghous (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Rahman Russell (the "Contributor") to have contributed $2,240 in the form of a fundraising event held on November 15, 2023.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to the Contributor.     6. The Contributor submitted a written statement along with payment documentation explaining that he and his spouse covered all expenses for the November 15, 2023 fundraising event. The Contributor explained that they take pride in giving back to their community and supporting causes that are important to them. However, the written submission did not address or justify the alleged overage that led to the contravention of the contribution limit. 7. The Contributor also attended virtually and provided an oral submission. The Contributor explained that his desire was to help the Candidate. The Contributor expressed that it was not his intent to exceed the contribution limits. He expressed remorse and his desire to rectify the situation. 8. The Candidate attended virtually and provided an oral submission. The Candidate explained that the Contributor and his spouse generously helped with her campaign. She stated that she believes this was an honest mistake and expressed her remorse. The Candidate previously ran for elected office. 9. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     10. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit. However, it appears that the contravention was not intentional. 11. The Candidate had previously run for office, and this is the second time. Accordingly, the Candidate should have been better informed about the process. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. The Contributor explained that the contribution had been made between his spouse and himself. Had the accounting been more accurate, the overall contribution would have been allocated between the Contributor and his spouse and would not have been an over-contribution. 12. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.    13. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.  14. Consequently, the Committee has determined it is not in the public interest to commence a proceeding against the Contributor. 
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Rahman Russell for an apparent over-contribution.
EA14.7amended
The Municipal Elections Act, 1996 requires the City Clerk to review all contributions reported in financial statements submitted by candidates and registered third party advertisers in the 2023 Councillor Ward 20, Scarborough Southwest By-Election and to prepare a separate report for each contributor who appears to have exceeded any of the contribution limits. The City Clerk retained an external auditor, BDO Canada LLP, through a competitive procurement process to review all candidates and registered third party advertisers' financial statements and to report on each apparent over-contribution. This report transmits a report from the external auditor to the Compliance Audit Committee for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2023 Councillor Ward 20, Scarborough Southwest By-Election and identified Kara Randell as a contributor who appears to have exceeded the contribution limits in the Municipal Elections Act, 1996. Within 30 days of receiving this report, the Compliance Audit Committee is required to decide whether to: (1) commence legal proceedings against the contributor for an apparent contravention; or (2) not to commence legal proceedings against the contributor. The Committee must also provide brief written reasons for its decision.
The Compliance Audit Committee:     Has decided not to commence legal proceedings against Kara Randall (or Kara "Randell", as the name appeared on the Candidate's Financial Statement, filed on February 13, 2024).   1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA 14.7 - Kara Randall - A contributor in the 2023 Councillor Ward 20, Scarborough Southwest By-Election who appears to have contravened contribution limits under Section 88.9 of the Municipal Elections Act, 1996.     2. Section 88.34(2) of the Municipal Elections Act, 1996 requires the City Clerk to prepare a report identifying each contributor to a candidate for office on a council who appears to have contravened any of the contribution limits under Section 88.9.     3. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate in an election is $1,200. Further, Section 88.9(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for office on the same council or local board is $5,000.   4. The report dated November 20, 2024, from the City Clerk identified Kara Randall as a contributor who appeared to have exceeded the $1,200 contribution limit to the election campaign of Jessica Hines (the "Candidate"). The report (November 20, 2024) from the auditor, BDO Canada LLP, identified Kara Randall (the "Contributor") to have contributed $1,500 in the form of a website received by the Candidate on September 28, 2023.    5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report from the City Clerk, dated November 20, 2024, setting out the audit process and the findings with respect to the Contributor.     6. The Contributor attended virtually and provided an oral submission. The Contributor explained that the alleged overage that caused the contravention of the contribution limit was due to an unintentional oversight. The Contributor explained that she was unaware that there were limits for in-kind contributions. The Contributor stated she is now familiar with the contribution limits and expressed her remorse. 7. The Candidate provided a written submission. In her written submission, the Candidate explained she ran this campaign with the help of a small volunteer team, including a volunteer bookkeeper tracking her finances. The Candidate also explained that she was overwhelmed with the volume of her responsibilities, especially given this was her first time running in a municipal election. Accordingly, the Candidate acknowledged that she should have exercised greater due diligence in managing her campaign finances and took full responsibility for her oversight. The Candidate stated that neither parties realized that this would contravene the Municipal Elections Act, 1996 and that the Contributor made an honest mistake when trying to help her friend, with no intention to disregard or undermine the law. 8. The Candidate also appeared virtually and provided an oral submission. The Candidate expressed that she and the Candidate did not intend to contravene the contribution limits in the Municipal Elections Act, 1996. The Candidate explained that she was not clear on the rules pertaining to in-kind contributions, but moving forward, she will be more meticulous about following the rules relating to contribution limits. 9. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against the Contributor for the contravention of Section 88.9 of the Municipal Elections Act, 1996.     10. There was a contravention of the contribution limit because the Contributor exceeded the contribution limit, notwithstanding the contravention was unintentional. Further, the Committee has determined it is not in the public interest to commence a proceeding against the Contributor. 11. The Committee is not bound to commence proceedings in the face of a breach or contravention of the Municipal Elections Act, 1996. The Committee is entitled to consider all of the circumstances to determine whether legal proceedings should be commenced. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629.  12. In accordance with Section 88.22(1)(r)(i) of the Municipal Elections Act, 1996, it is the candidate's obligation to ensure that each contributor is informed of the total maximum of $1,200 to any one candidate in an election. In the Committee's view, the responsibility rests with the candidate to fully understand their legal obligations with respect to the receipt of contributions and contribution limits. When a candidate chooses to seek office, they accept that they must understand and comply with the rules including campaign finance rules. A candidate should seek professional or legal advice in order to ensure that they meet their obligations in the Municipal Elections Act, 1996.
Staff recommendation as filed
The City Clerk recommends that: 1. The Compliance Audit Committee consider the auditor's report from BDO Canada LLP, attached as Attachment 1 to this report, and determine whether to commence a legal proceeding against Kara Randell for an apparent over-contribution.
EA14.8amended
Compliance Audit Report for the City of Toronto Re: Giorgio Mammoliti
Final Compliance Audit Report (November 26, 2024) from Delta Consulting Group for candidate Giorgio Mammoliti.
The Compliance Audit Committee considered the apparent contraventions identified in the audit report prepared by Delta Consulting Group ("the Auditor's Report"), of the election campaign finances of Giorgio Mammoliti and has unanimously decided to commence a legal proceeding against the candidate for the apparent contraventions. 1. The Compliance Audit Committee (the "Committee") met on December 13, 2024, to hear Item EA14.8 - Compliance Audit Report for the City of Toronto Re: Giorgio Mammoliti. Giorgio Mammoliti (the "Candidate") was a candidate in the City of Toronto's 2023 Mayoral By-Election that took place on June 26, 2023.   2. Section 88.33(12) of the Municipal Elections Act, 1996 requires the Auditor to promptly conduct an audit of the Candidate's election campaign finances to determine whether they have complied with the provisions of the Municipal Elections Act, 1996 relating to election campaign finances and shall prepare a report outlining any apparent contraventions by the candidate.   3. The Auditor's Report, dated November 26, 2024, identified a number of apparent contraventions of the Municipal Elections Act, 1996, including, but not limited to, the following: - the Candidate did not file an Audited Financial Statement by the required filing deadline of August 10, 2023, or by the extended filing deadline of December 10, 2023, as set out in Section 88.25 of the Municipal Elections Act, 1996; - the Candidate exceeded the maximum contribution of $25,000 that a candidate may make to their own campaign by contributing $60,646.57, in contravention of Section 88.9.1(1) of the Municipal Elections Act, 1996; - the Candidate contributed $4,900 in cash to his campaign, which exceeds the maximum cash contribution limit of $25, in contravention of the requirements of Section 88.8(8) of the Municipal Elections Act, 1996; and - the Candidate did not reimburse himself from the campaign bank account for campaign expenses, and made two payments related to the campaign from his personal account, one for $6.200.14 and another for $9,040, totaling $15,240.14, in contravention of Section 88.22(1)(d) of the Municipal Elections Act, 1996, which requires that all expenses be paid from the campaign bank account. 4. The Applicant, Kevin Weiner, (the "Applicant") appeared virtually and provided an oral submission, to the Committee, which it considered. 5. The Candidate provided a written submission to the Committee, which it considered, where he responded to the auditor's findings. 6. The Candidate also appeared virtually and provided an oral submission, reaffirming his position in his written submission. The Candidate expressed it was always his intention to file an audited financial statement. He provided logistical and personal reasons, which the Committee considered. 7. The Committee accepts that the Auditor's Report outlines apparent contraventions of the Municipal Elections Act, 1996 and has unanimously decided to commence a legal proceeding against the Candidate for the contraventions thereof. The Committee is of the view that it is of fundamental importance that public confidence in the electoral process is maintained. The Committee is of the opinion that it is in the public interest to commence a legal proceeding against the Candidate. 8. Considering the apparent contraventions of the Municipal Elections Act, 1996 identified by the auditor, the Committee has determined that this matter should be referred to counsel to commence a legal proceeding against the Candidate; and the appointed prosecutor shall have all of the usual power and authority of a prosecutor.