The handwritten “7” was transformed with a pen into a “6” — a bit of ink that could mean a lot of trouble for those involved in the high-profile 2010 election campaign of a candidate for Toronto council.

The altered dates on seven cheques to Gus Cusimano’s Ward 9 campaign made contributions illegally received in July 2011 appear to be from June 2011 — the last month candidates could legally raise funds to pay off campaign debts, according to a forensic audit of Cusimano’s campaign finances obtained by the Star.

The cheques were provided, in altered form, to the auditors who discovered other apparent breaches of Ontario’s Municipal Elections Act while clearing Cusimano of many of the overspending allegations that helped convince a city committee to order the audit last July.

Cusimano’s lawyer told the Star his client did not alter any cheques.

READ THE AUDIT REPORT

Despite strong support from then-mayoral candidate Rob Ford before the Oct. 2010 election, Cusimano lost to Maria Augimeri by 89 votes. The insurance agency owner challenged the result in court, citing unsigned voting forms. A judge nullified the result and ordered a re-vote, but that ruling was later overturned on appeal.

Bruce Armstrong of Froese Forensic Partners (FFP) and chartered accountant Glen R. Davison found seven altered cheques, including one on which the donor put a stop-payment.

As for the others totalling $2,550, “it is apparent that the purpose of the alteration was to have the contributions appear as if they were made within the extended campaign period ... ” the audit states. Late contributions and providing altered cheques to auditors are both apparent breaches of Ontario’s Municipal Elections Act, the auditors state.

“In our opinion, we were provided with false or misleading information.”

The auditors contacted the seven donors. Three said they believed they were responsible for altering the date. One donor did not respond.

“We have not been able to identify who specifically altered the remaining cheques. When FFP asked Cusimano to provide his explanation as to why these cheques were altered, he stated he ‘can’t comment on it.’”

Jack Siegel, Cusimano’s lawyer, told the Star that Cusimano “certainly did not,” change dates on any cheques. As to the other audit findings, “we’ll have to see what transpires before the (city) committee.”

The auditors also questioned Rob Davis of Campaign Solutions Inc., hired by Cusimano on June 13, 2011 to do last-ditch fundraising. The audit says another 22 unaltered cheques were dated after the legal campaign period.

“Davis ... did not respond to all of our requests on a timely basis and did not retain or provide all documents requested by FFP ... ” the audit states.

Davis told the Star he did not change the dates and doesn’t know who did. He sent out “invoices” to potential donors, later collecting cheques worth almost $23,000, and turned them over to Cusimano’s campaign, he said, adding he asked auditors who would pay for his time retrieving records.

Dermot Coughlan, one of the donors whose cheque was altered, told the Star: “I have no idea who changed it or why.”

Another, Cecil Hawkins, said he innocently made the change himself after seeing the invoice said donations were to be made by June 30, 2011.

The city’s compliance audit committee, which ordered the audit after hearing an application from Toronto resident Donna Lynn Tucker and former councillor Howard Moscoe, will decide whether to refer the findings to the authorities for investigation.

Penalties for breaching the Municipal Elections Act range from sitting removal from office and being barred from running in two subsequent elections, to a fine of up to $25,000 and, for “corrupt practices,” imprisonment for up to six months.

According to the audit, other apparent breaches include:

• Two donations of $300 each received from businesses controlled by Peter Li Preti, another failed council candidate also facing an election financing audit, and his wife. Corporate donations are illegal.

• Cash donations over $25 accepted, against the rules, to purchase $900 in money orders that were deposited in the campaign account.

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However, the audit found that allegations the campaign did not properly include expenses for computer use, wooden sign stakes, and other items mostly unfounded or remedied in Cusimano’s final filing.

Mayor Ford, who unsuccessfully urged the city clerk not to appeal the judge’s Ward 9 byelection order, and was special guest at a May 2011 Cusimano campaign fundraiser, recently abandoned efforts in court to fight an order for an audit of his own 2010 campaign finances.

The compliance audit committee, comprised of three civilian experts including the city’s former head of elections, has also ordered audits of the campaign financing of Councillor Giorgio Mammoliti, Li Preti, and council candidates Peter Youngren and Abni Hashised.