Compliance Audits

The City of Burlington and the Towns of Halton Hills, Milton and Oakville are partnering to establish a Joint Compliance Audit Committee for the upcoming election term. Under the Municipal Elections Act, 1996, the Committee will consider applications from eligible electors who believe, on reasonable grounds, that a municipal election candidate or third-party advertiser has contravened a provision of the Act relating to campaign finances.

The Committee may also be required to appoint auditors and determine if legal proceedings are required as a result of the auditors’ reports, or reports from the Clerk.

Joint Municipal Election Compliance Audit Committee

This Committee is required by the Municipal Elections Act, 1996 (the Act) to:

Consider applications for compliance audits of the campaign finances of Candidates and/or Registered Third Parties and decide whether they should be granted or rejected. If an application is granted, appoint an Auditor to conduct a compliance audit of the Candidate’s and/or Registered Third Party’s election campaign finances
Consider the Auditor’s report and if the report contains a conclusion of apparent contravention of the Act, decide whether to commence a legal proceeding against the Candidate and/or Registered Third Party for the apparent contravention
Receive and consider reports from the Clerk identifying any contributors to a Candidate and/or Registered Third Party who appear to have contravened established contribution limits and decide whether to commence a legal proceeding against the contributor for the apparent contravention.

The Committee will serve for the same term as the term of office of Council, from November 15, 2026 to November 14, 2030. The Committee will serve for any by-election that may take place during that time.

Applying for a Compliance Audit

To file an application for a compliance audit request of a Candidate's and/or Registered Third Party's election campaign finances:

An elector who is entitled to vote in an election and believes on reasonable grounds that a Candidate and/or Registered Third Party has contravened a provision of the Act relating to election campaign finances is required to complete the application for Election Compliance Audit, providing reasons and supporting documentation.

The application for a compliance audit for a Candidate and/or Registered Third Party and any supporting documentation must be filed with the Clerk at:
- Town of Halton Hills, Town Clerk, 1 Halton Hills Drive, Halton Hills, Ontario, L7G 5G2

The Act provides that an application for a compliance audit for the October 2026 election must be made within 90 days after the latest of the following dates:
- The filing date under section 88.30 – Friday, March 24, 2027, by 2:00 p.m.
- The date the Candidate and/or Registered Third Party filed a financial statement, if the statement was filed within 30 days after the March 24, 2027 filing date

The Candidate and/or Registered Third Party's supplementary filing date, if any, under section 88.30 – Friday, September 24, 2027, by 2:00 p.m.

The date on which the Candidate and/or Registered Third Party's extension, if any, under subsection 88.23(6) or 88.27(3) expires.

Dates and details on the filing of financial statements, including grace periods and extensions, can be found on the Ministry of Municipal Affairs and Housing website.

Requests for audits for school board candidates must be filed with the applicable school board.

Audit process

Within 30 days after receiving the application, the Compliance Audit Committee will consider the application and determine if an audit is required or if the application is rejected.

The decision of the Committee regarding whether an audit is required or if the application is rejected may be appealed to the Ontario Court of Justice within 15 days after the decision is made.

If the Committee grants the audit, the auditor will conduct the audit to determine if the Candidate or Registered Third Party has complied with the requirements of the Municipal Elections Act with regard to election campaign finances.

The auditor will provide a report to the Clerk, the Candidate, the Registered Third Party and the Applicant.

The committee will consider the report within 30 days of receiving it and determine whether legal proceedings should be commenced against the Candidate or Registered Third Party.

Application Form – Compliance Audit
Staff Report LPS44-18 – dated May 23, 2018, re: Update to the Terms of Reference for the Joint Compliance Audit Committee (Report approving the creation of the Committee)
Attachment #1 – Terms of Reference for the Joint Compliance Audit Committee (Structure of the Committee, including its mandate and requirements)

Compliance Audit Committee Meetings

The Joint Compliance Audit Committee meets as required to review applications and consider audit matters.

Meeting information may include:

Agendas and supporting materials
Decisions and outcomes

Committee proceedings follow legislated requirements.

Decisions & Outcomes

Following a review, the Committee may:

Approve or deny a compliance audit request
Appoint an external auditor
Review audit findings
Determine whether further action is required under the Act

Decisions are made in accordance with legislative requirements and available evidence.

Legislative Authority

The Committee operates under the authority of the:

Municipal Elections Act, 1996

This legislation outlines:

Eligibility to apply
Application timelines
Committee powers and responsibilities
Audit and reporting requirements