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.
EA6.1amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Matthew Cook 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence legal proceedings against Matthew Cook. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.1 - Matthew Cook - A contributor in the 2022 Municipal 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 for the office of Councillor in the City of Toronto is $1,200. 4. The report dated February 13, 2024, from the City Clerk identified Matthew Cook as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Amber Morley. The report (February 13, 2024) from the City Clerk identified Matthew Cook to have contributed $1,209.27. 5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Matthew Cook. 6. The contributor, Matthew Cook, appeared in-person, and provided information to the Committee. The contributor explained that the alleged overage that caused the contravention of the contribution limit was due to an external electronic processing fee that the contributor chose to pay. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Matthew Cook for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was a contravention of the contribution limit because the individual made a contribution of $1,209.27 which exceeded the applicable limit of $1,200 due to a processing fee and appears to have been made inadvertently due to an external electronic processing fee that was included in the total contribution. The contributor, from their submission, appears to be remorseful. 9. The Committee is also aware of the absurdity or "de minimus" principle recognized by the Court (for example: Ontario v. Canadian Pacific Ltd., [1995] 2 SCR 1031). In short, it is the view of the Committee that the legislature did not intend to attach penal consequences to extremely minor breaches, done inadvertently, and that doing so would be inflexibly severe. 10. 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 Matthew Cook for an apparent over-contribution.
EA6.2amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Jasmin Dooh 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence legal proceedings against Jasmin Dooh. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.2 - Jasmin Dooh - A Contributor in the 2022 Municipal 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 for the office of Councillor in the City of Toronto is $1,200. 4. The report dated February 13, 2024, from the City Clerk identified Jasmin Dooh as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Amber Morley. The report (February 13, 2024) from the City Clerk identified Jasmin Dooh to have contributed $1,236.15. 5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Jasmin Dooh. 6. The contributor did not appear but did provide written comments. However, Matthew Cook appeared and spoke to the matter. The contributor in their written submission explained that the alleged overage that caused the contravention of the contribution limit was due to an external electronic processing fee that the contributor chose to pay. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Jasmin Dooh for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was a contravention of the contribution limit because the individual made a contribution of $1,236.15 which exceeded the applicable limit of $1,200 due to a processing fee and appears to have been made inadvertently due to an external electronic processing fee that was included in the total contribution. The contributor, from their submission, appears to be remorseful. 9. The Committee is also aware of the absurdity or "de minimus" principle recognized by the Court (for example: Ontario v. Canadian Pacific Ltd., [1995] 2 SCR 1031). In short, it is the view of the Committee that the legislature did not intend to attach penal consequences to extremely minor breaches, done inadvertently, and that doing so would be inflexibly severe. 10. 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 Jasmin Dooh for an apparent over-contribution.
EA6.3amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Janet Swim 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence legal proceedings against Janet Swim. 1. As a preliminary matter, the Compliance Audit Committee considered the request and approved the request to redact personal information of the contributor Janet Swim contained in the contributor's written submission. 2. The Committee has a strong interest in ensuring that hearings are open to the public. However, the principle of open hearings must be balanced with the competing interest of protecting privacy and security of any person. In this matter, removal of the information in the final paragraph of the contributor's submissions protects the contributor's personal information and causes no prejudice to the public. 3. In accordance with section 9 of the Statutory Powers Procedure Act the Committee has determined that the final paragraph of the contributor's written submission be redacted from any hearing document and kept confidential. 4. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.3 - Janet Swim - A Contributor in the 2022 Municipal Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act, 1996. 5. 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. 6. Section 88.9(1) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to a candidate for the office of Councillor in the City of Toronto is $1,200. 7. The report dated February 13, 2024, from the City Clerk identified Janet Swim as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Amber Morley. The report (February 13, 2024) from the City Clerk identified Janet Swim to have contributed $1,236.15. 8. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Janet Swim. 9. The contributor, Janet Swim, appeared in-person and provided information to the Committee. The contributor explained that the alleged overage that caused the contravention of the contribution limit was due to an external electronic processing fee on the candidate's donation website. 10. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Janet Swim for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 11. There was a contravention of the contribution limit because the contributor made a contribution of $1,236.15 which exceeded the applicable limit of $1,200 due to a processing fee and appears to have been made inadvertently due to an external electronic processing fee that was included in the total contribution. The contributor, from their submission, appears to be remorseful. 12. The Committee is also aware of the absurdity or "de minimus" principle recognized by the Court (for example: Ontario v. Canadian Pacific Ltd., [1995] 2 SCR 1031). In short, it is the view of the Committee that the legislature did not intend to attach penal consequences to extremely minor breaches, done inadvertently, and that doing so would be inflexibly severe. 13. 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 Janet Swim for an apparent over-contribution.
EA6.4amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Simon Tran 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence legal proceedings against Simon Tran. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.4 - Simon Tran - A Contributor in the 2022 Municipal 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 for the office of Councillor in the City of Toronto is $1,200. 4. The report dated February 13, 2024, from the City Clerk identified Simon Tran as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Amber Morley. The report (February 13, 2024) from the City Clerk identified Simon Tran to have contributed $1,236.46. 5. The auditor, BDO Canada LLP, explained their report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Simon Tran. 6. The contributor did not appear but did provide written comments. However, Matthew Cook appeared and spoke to the matter. The contributor in their written submission explained that the alleged overage that caused the contravention of the contribution limit was due to an external electronic processing fee that the contributor chose to pay. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Simon Tran for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was a contravention of the contribution limit because the individual made a contribution of $1,236.46 which exceeded the applicable limit of $1,200 due to a processing fee and appears to have been made inadvertently due to an external electronic processing fee that was included in the total contribution. The contributor, from their submission, appears to be remorseful. 9. The Committee is also aware of the absurdity or "de minimus" principle recognized by the Court (for example: Ontario v. Canadian Pacific Ltd., [1995] 2 SCR 1031). In short, it is the view of the Committee that the legislature did not intend to attach penal consequences to extremely minor breaches, done inadvertently, and that doing so would be inflexibly severe. 10. 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 Simon Tran for an apparent over-contribution.
EA6.5amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Sol Orwell 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence a legal proceeding against Sol Orwell. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.5 - Sol Orwell - A Contributor in the 2022 Municipal 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(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for the office of Councillor in the City of Toronto is $5,000. 4. The report dated February 13, 2024, from the City Clerk identified Sol Orwell as a contributor that appeared to have exceeded the $5,000 contribution limit to the election campaigns of Alejandra Bravo, Norm Di Pasquale, Ausma Malik, Chris Moise, Amber Morley, Evan Sambasivam, Dianne Saxe, Sheena Sharp. The report from the City Clerk identified Sol Orwell to have contributed $7,239.32. 5. The auditor, BDO Canada LLP, explained their February 12, 2024 report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Sol Orwell. 6. The contributor attended the meeting online via the web portal and provided written information to the Committee. The contributor explained that the over contributions that caused the contravention of the contribution limit was due to human error. He explained that his assistant recorded the contributions and did not notice the warning about the contribution limits displayed on the Candidates' websites. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Sol Orwell for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was an apparent contravention of the contribution limit because the contributor made contributions of $7,239.32 which exceeded the applicable limit of $5,000 per s.88.9(4) of the Municipal Elections Act, 1996. 9. The explanation provided by the contributor demonstrates carelessness. Indeed, the contributor acknowledges that these circumstances were not acceptable and the contributor accepted responsibility for failing to comply with the legislation. 10. After considering the entirety of the circumstances, the Committee has discretion to determine whether to commence a proceeding even in circumstances where there are reasonable grounds that a breach has occurred. This has been recognized by the courts in Lancaster v. Compliance Audit Committee et al., 2012 ONSC 5629. In that case, after consideration of the evidence provided, the Committee concluded that there were breaches of the Act but exercised discretion not to proceed. 11. The basis of the contribution limits contained in the Municipal Elections Act, 1996 is to ensure fairness and a level playing field between candidates and participants in the electoral process. Consequently, breaches of this nature cannot be taken lightly, and the apparent contravention exceeds any concept of a breach that would be considered "de minimus". Nonetheless, the Committee has considered the explanation provided by the contributor and carefully weighed the factors that would determine whether or not commencing a proceeding would be in the public interest. Based on the evidence provided, it is not in the public interest to commence a proceeding against the contributor. 12. In the Committee's view, the responsibility rests with the contributor to monitor the contribution limits. The contributor was provided with information on the Candidates' websites outlining the contribution limits. The Contributor has ultimate responsibility over their employees and agents and in the future should endeavor to supervise and monitor these actions in serious matters such as elections.
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 Sol Orwell for an apparent over-contribution.
EA6.6amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Sean Brown 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence a legal proceeding against Sean Brown. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.6 - Sean Brown - A Contributor in the 2022 Municipal 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(4) of the Municipal Elections Act, 1996 states that the maximum total contribution that a contributor may make to multiple candidates for the office of Councillor in the City of Toronto is $5,000. 4. The report dated February 13, 2024, from the City Clerk identified Sean Brown as a contributor that appeared to have exceeded the $5,000 contribution limit to the election campaigns of Siri Agrell, Robin Buxton Potts, Mike Colle, Gary Crawford, Jennifer McKelvie, and David Ricci. The report (February 13, 2024) from the City Clerk identified Sean Brown to have contributed $5,500. 5. The auditor, BDO Canada LLP, explained their February 12, 2024 report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Sean Brown. 6. Neither the contributor nor the Candidates attended. No written submissions were provided. The failure of the Contributor to provide information to the Committee and the nature of the alleged breaches raises concerns. The participation of the Contributor or Candidates 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 contributor Sean Brown for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was an apparent contravention of the contribution limit because the Contributor made a contribution of $5,500 which exceeded the applicable limit of $5,000. There is no additional information before the Committee to assist in coming to a decision. In balancing the public interest, the Committee has decided not to commence a legal 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 Sean Brown for an apparent over-contribution.
EA6.7amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Swatiben Patel 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence a legal proceeding against Swatiben Patel. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.7 - Swatiben Patel - A Contributor in the 2022 Municipal Election who appears to have Contravened Contribution Limits under Section 88.9 of the Municipal Elections Act. 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 for the office of Councillor in the City of Toronto is $1,200. 4. The report dated February 13, 2024, from the City Clerk identified Swatiben Patel as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Subhash Chand. The report from the City Clerk identified Swatiben Patel to have contributed $1,600. 5. The auditor, BDO Canada LLP, explained their February 12, 2024 report, attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Swatiben Patel. 6. The candidate attended the meeting via web portal and provided written information to the Committee. The Candidate explained there was an error on his part in recording the contributions received. It was recorded that Swatiben Patel contributed twice in the amount of $800 however, the Candidate's statement is that one of these amounts should be attributed to Archana Thakur. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Swatiben Patel for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was no apparent contravention of the contribution limit. Swatiben Patel contributed a one-time amount of $800. The other contribution that caused the alleged over contribution, based on the Candidate's evidence, attributed to Swatiben Patel was made by Archana Thakur. This appears to be a data entry error on the part of the Candidate. 9. The Committee reminds the Candidate of their responsibility to correctly record contributions.
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 Swatiben Patel for an apparent over-contribution.
EA6.8amended
This report transmits the external auditor's report for consideration. The external auditor completed its review of initial and supplementary financial statements filed for the 2022 municipal election and identified Hasina Jamal 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 for an apparent contravention. The Committee must also provide brief written reasons for its decision. 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 2022 municipal 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.
The Compliance Audit Committee: Has decided not to commence a legal proceeding against Hasina Jamal. 1. The Compliance Audit Committee met on February 28, 2024, to hear Item EA6.8 - Hasina Jamal - A Contributor in the 2022 Municipal 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 for the office of Councillor in the City of Toronto is $1,200. 4. The report dated February 13, 2024, from the City Clerk identified Hasina Jamal as a contributor that appeared to have exceeded the $1,200 contribution limit to the election campaign of Shaker Jamal. The report (February 13, 2024) from the City Clerk identified Hasina Jamal to have contributed $1,226. 5. The auditor, BDO Canada LLP, explained their February 12, 2024, report attached as Attachment 1 to the report (February 13, 2024) from the City Clerk, setting out the audit process and the findings with respect to Hasina Jamal. 6. The candidate and contributor attended via web portal and provided written information to the Committee. The contributor and candidate explained that the alleged overage that caused the contravention of the contribution limit was due to human error. An original $26 test contribution was made when the Candidate's website first launched, around 4 months later the contributor then made another contribution of $1,200. 7. For the reasons stated below, the Compliance Audit Committee has decided not to commence a legal proceeding against contributor Hasina Jamal for the contravention of Section 88.9 of the Municipal Elections Act, 1996. 8. There was an apparent contravention of the contribution limit because the contributor made a contribution of $1,226 which exceeded the applicable limit of $1,200 due to human error. This appears to have been an inadvertent overcontribution due to two separate donations made by the contributor with the first being a test contribution. The contributor is remorseful. 9. The Committee is also aware of the absurdity or "de minimus" principle recognized by the Court (for example: Ontario v. Canadian Pacific Ltd., [1995] 2 SCR 1031). In short, it is the view of the Committee that the legislature did not intend to attach penal consequences to extremely minor breaches, done inadvertently, and that doing so would be inflexibly severe. 10. 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 Hasina Jamal for an apparent over-contribution.