Election Compliance Audit Committee

The Township is required by the Municipal Elections Act, 1996, to establish an Election Compliance Audit Committee. This Committee must be appointed before October 1st of an election year and will complete its work after dealing with all compliance audit applications received from the previous Municipal Election. The Committee will be in place for any by-elections that occur during the term.

June 25, 2015 is the last date for a compliance audit to be requested for the December 31, 2014 reporting period.

Authority of the Committee

The Committee has the authority:

  • To grant or reject a compliance audit application
  • To appoint an auditor to conduct the audit where the application is granted and receive the results
  • To commence legal proceedings against the candidate for any apparent contravention within 30 days of receiving the auditor's report
  • To make a finding whether or not there was reasonable grounds for making the application if the auditor's report concludes that the candidate did not appear to have contravened a provision of the Municipal Elections Act, 1996, relating to election campaign finances.

Who Can Request a Compliance Audit?

An elector, who:

  • Is entitled to voting in an election
  • Believes on reasonable grounds that a candidate has contravened the Municipal Elections Act, 1996, relating to election campaign finances

How Does Someone Request a Compliance Audit?

By filing a written application (setting out the reasons for the elector's belief) with the Clerk of the municipality within 90 days after the latest of:

  • The statutory filing for the candidate's financial statement (December 31, 2010) as defined by s.77
  • The candidate's supplementary filing date, if any
  • The filing date for the final financial statement under s. 79.1
  • The end of a candidate's extenstion (provided by the Courts) for filing granted under s.80(4)

Next Steps for Compliance Audit Request

The Clerk shall forward the application to the Compliance Audit Committee within ten (10) days of receipt and provide a copy to Council. The Committee must consider the application and make a decision within thirty (3) days after receiving the application from the Clerk as to whether the application for a compliance audit should be granted or rejected. The decision may be appealed to the Ontario Court of Justice within fifteen (15) days after the decision is made by the Committee.

Approved Applications

Where the application for a compliance audit has been approved, the Committee shall, by resolution, appoint an auditor to conduct a compliance audit (as per the purchasing policies of the Township). Only auditors licensed under the Public Accounting Act, 2004, or other "prescribed persons" may be appointed as auditors.
Role of the Auditor

The auditor shall:

  • Promptly conduct an audit
  • Have access at all reasonable hours to all relevant books, papers, receipts, vouchers or other things of the candidate
  • Have the powers of a Commission under Part II of the Public Inquiries Act
  • Determine whether the candidate has complied with the provisions of the Act as they relate to election campaign finances
  • Prepare a report outlining any apparent contraventions of the Act and submit report
  • Auditor's Report

Within 10 days of receiving the auditor's report, the Clerk shall forward the report to the compliance audit committee. Within 30 days, the compliance audit committee shall consider the report and may:

  • Commence legal proceedings against the candidate
  • Make a finding as to whether there are reasonable grounds for the application if the report concludes that the candidate did not appear to contravene a provision

Cost of the Audit

The municipality shall pay the auditor's costs of performing the audit. However, these costs may be recovered (from the applicant) where no reasonable grounds for application were found - as determined by the Compliance Audit Committee.

Financial Reporting Requirements

Forms are prescribed by Municipal Affairs and Housing (MMAH) to file financial contributions and expenses. Financial statements are required to be audited if expenses or contributions exceed $10, 000. All contributors of more than $100 must be reported on the financial statement. Financial statements for the 2010 Municipal Election must be filed with the Clerk by 2:00 pm on Friday, March 25, 2011.

What is a Campaign Expense?

Any expense incurred for goods and services in relation to an election. Includes the replacement value of any goods held in inventory from a previous session. Includes equivalent values of any contribution of goods and services for use in whole or in part. Nomination filing fee is expense.

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