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HomeMy WebLinkAbout1554 Jacobs In Re: Linda Jacobs, : File Docket: 09-013 Respondent : X-ref: Order No. 1554 : Date Decided: 3/25/10 : Date Mailed: 4/9/10 Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Donald M. McCurdy Raquel K. Bergen Nicholas A. Colafella Mark Volk This is a final adjudication of the State Ethics Commission. Procedurally, the Investigative Division of the State Ethics Commission conducted an investigation regarding possible violation(s) of the Public Official and Employee Ethics Act (“Ethics Act”), 65 Pa.C.S. § 1101 et seq., by the above-named Respondent. At the commencement of its investigation, the Investigative Division served upon Respondent written notice of the specific allegations. Upon completion of its investigation, the Investigative Division issued and served upon Respondent a Findings Report identified as an “Investigative Complaint.” A Stipulation of Findings and a Consent Agreement waiving an evidentiary hearing were subsequently submitted by the parties to the Commission for consideration. The Stipulated Findings are set forth as the Findings in this Order. The Consent Agreement has been approved. This adjudication of the State Ethics Commission is issued under the Ethics Act and will be made available as a public document thirty days after the mailing date noted above. However, reconsideration may be requested. Any reconsideration request must be received at this Commission within thirty days of the mailing date and must include a detailed explanation of the reasons as to why reconsideration should be granted in conformity with 51 Pa. Code § 21.29(b). A request for reconsideration will not affect the finality of this adjudication but will defer its public release pending action on the request by the Commission. The files in this case will remain confidential in accordance with the Ethics Act. Jacobs, 09-013 Page 2 I.ALLEGATIONS: That Linda Jacobs, a public official/public employee in her capacity as a Member of the School Board of Directors of the Sto-Rox School District, Allegheny County, violated Section 1103(a) of the State Ethics Act (Act 93 of 1998), 65 Pa.C.S. §1103(a), when she used the authority of her public position for private pecuniary benefit, including but not limited to claiming and receiving expenses for travel to conventions which included expenses of a personal nature not related to any official Board function. II.FINDINGS: 1. Linda Jacobs served consecutively as a member of the Sto-Rox School District (hereafter SRSD) Board of Directors from July 25, 1996, to December 7, 2009. a. Jacobs served as the Vice-President of the board from December 3, 2001, through December 4, 2002, and from December 8, 2004, through December 4, 2005. b. Jacobs served as the President of the board from December 5, 2002, through December 2, 2003, and from December 5, 2005, through December 8, 2006. c. Jacobs previously served as a voting member of the board from December 4, 1989, until June 11, 1992. 1. The SRSD Board of Directors lost governing rights regarding the district as of June 11, 1992, due to the implementation of a three member Board of Control. 2. The Board of Control was dissolved on February 11, 1999. 2. SRSD is governed by a nine member board of directors. a. SRSD currently holds committee meetings, workshop meetings, and legislative meetings on the second, third, and fourth Thursday of each month respectively. 1. Voting occurs only at the legislative meeting unless specifically advertised otherwise. 2. Meetings were most recently held on the first, second, and third Thursday of each month until approximately January 2009. b. Special meetings are held as necessary. 3. Voting at SRSD meetings occurs via individual roll call vote or group “aye/nay” vote depending on the subject for which the vote is occurring. a. Roll call votes are utilized to address matters involving the expenditure of district funds, personnel issues, or important/controversial issues. 1. Each individual board member’s vote, including abstentions or objections cast, is recorded in the meeting minutes. b. Group “aye/nay” votes are utilized to address routine issues. Jacobs, 09-013 Page 3 1. Any abstentions cast during the group vote are specifically noted in the minutes. c. Minutes of all meetings held are approved for accuracy by the board at subsequent board meetings. 4. The SRSD board of directors receives informational packets as early as Friday and as late as Wednesday before each meeting held regarding situations, issues, events, etc. which have occurred at the district during the prior week. a. The packets are developed by the superintendent with input from the board president, vice-president, and business manager (a/k/a Director of Administrative Services). 1. The information is compiled and organized by the superintendent’s secretary. b. Information provided in the packets is based on the specific meeting held as shown below: 1. The packet for the committee meeting consists of the administrative team agenda and work plans; 2. The packet for the workshop meeting is composed of board tabs, prior month’s minutes (if prepared and available), listings of the monthly bills (if prepared and available), supporting documentation, and the monthly travel matrix. aa. The travel matrix notes potential travel by district representatives, the date and time of travel, the specific conference/training to be attended, the estimated cost, the conference/training location, and the fund from which payment will occur. bb. The travel matrix is to be voted on and approved by the board in order for the travel to occur. 1. The registration process for attendance at conferences/training may be initiated prior to the approval of the travel matrix. 2. Travel not documented on the matrix may occur if last minute in nature. 3. The packet for the legislative meeting is composed of the meeting agenda and any applicable updates. 5. The SRSD bill listing is composed of the ratified bill listing and the actual bill listing. a. The ratified bill listing represents all those bills which have been paid since the last legislative meeting. 1. Ratified bills represent those which are paid prior to actual board approval due to the necessity for timeliness, opportunity for discount, the avoidance of late fees, etc. Jacobs, 09-013 Page 4 2. Bills on the ratified bill listing routinely are normal recurring bills. b. The actual bill listing represents bills received to be paid the day following the board’s approval. 1. Actual bills are considered atypical bills or those with no urgency to be paid. 6. The ratified bills and actual bills are voted on in one encompassing motion by the board. a. Reimbursements received by district representatives for travel related expenses appear on either the listing of ratified bills or the listing of actual bills. 1. Reimbursement received for travel expenses which are documented on the list of ratified bills are approved by the board after the fact. 7. Signature authority over SRSD accounts rests with the board president, board secretary, and board treasurer. a. SRSD checks require the signature of any two of the three authorized signatories. b. Atypical checks or “spur of the moment” checks are normally signed live by two of the three authorized signatories. c. Routine checks are typically generated automatically with computer generated signatures. 8. SRSD maintains and utilizes a policy manual in association with the day-to-day operation of the district. a. The existing policy manual was created with the assistance of the Pennsylvania School Board Association (PSBA). 9. All SRSD board members are to receive a policy manual and policy updates as they occur. a. Policy manuals are also available for review at each district school building. 10. As a member of the SRSD board of directors, Jacobs was subject to the policies set forth in the policy manual. a. Jacobs was issued a SRSD policy manual in her position as a member of the board of directors. 11. Policy No. 331 of the “Administrative Employees” section of the manual, adopted on March 16, 1995, is titled “Job Related Expenses” and mandates, in part, the following: a. Subsection 1 of the policy addresses the purpose of the policy and states, “Payment of the actual and necessary expenses, including travel expenses, of any administrator of the District that are incurred in the course of performing services for the district whether within or outside the district, shall be reimbursed in accordance with this policy.” Jacobs, 09-013 Page 5 b. Subsection 2 of the policy addresses guidelines to be followed in accordance with the policy and includes, in part, the following, “Those on travel status shall exercise the same care in incurring expenses that they would in traveling on personal business.” 12. Accompanying Policy No. 331 was a Memorandum approved by the board on May 11, 1995, authored by then Director of Administrative Services Paul Imig, which addressed the subject of “Meal Expense Guidelines.” a. Although not employees of the district, board members were subject to restrictions established by Policy Number 331 and the attached memorandum. b. The Memorandum documented per diem rates and guidelines for meal costs incurred by district employees and board members traveling on approved school business as shown below: Description National State/Local Travel Conference Breakfast $5.00 $5.00 Lunch $10.00 $7.50 Dinner $30.00 $22.50 Daily Total $45.00 $35.00 c. The memorandum notes handwritten increases for each meal description for national conferences as well as state/local travel along with the word “reasonable.” 1. The increased rates were not approved by the board prior to March 2004. 13. Per diem expense reimbursement rates at SRSD for district representatives in travel status remained constant at $45.00 per day until approximately March 2004. a. The board discussed the possibility of increasing the daily per diem to $70.00 for district representatives in travel status at or about the March 18, 2004, board meeting. 1. The board could not come to a consensus regarding raising the daily per diem for district representatives in travel status. b. The board ultimately approved reimbursement for employees and board members for reasonable expenses supported by receipts while on school district business to be effective retroactive to March 1, 2004. 1. Minutes of the March 18, 2004, board meeting document the motion to establish the reimbursement guideline as passing unanimously. 2. Minutes document Jacobs’s presence at the meeting. 3. “Reasonable expenses” were never specifically defined in the minutes. 14. SRSD subsequently revised the travel expense procedure and presented the new procedure at the July 20, 2006, legislative board meeting. Jacobs, 09-013 Page 6 a. The procedure included the incorporation of several forms to document board expenses. b. The procedure instituted a set per diem amount for standardized reimbursement based on the Internal Revenue Service LOW Rate City/HIGH Rate City method for computing per diem meals and incidental expenses. c. The district travel expense reimbursement policy was changed as a result of perceived reimbursement abuse by various board members. 15. The National School Board Association (hereafter NSBA) is a non-profit federation of state associations of school boards across the United States. a. The mission of the NSBA is to foster excellence and equity in public education through school board leadership. 16. The NSBA holds an Annual Conference and Exposition for the purpose of providing educational and informational opportunities to educators and school board members through various seminars, workshops, exhibit halls, speakers, etc. a. The NSBA annual conference officially begins on Saturday and concludes on or about noon the following Tuesday. 1. Although the conference officially begins on Saturday, “early bird” workshops, pre-conference workshops, and other sessions as well as registration are available the Friday prior to the start of the Conference. b. The location of the NSBA annual conference varies from year to year. 17. The NSBA provides information via the United States Postal Service to school districts as well as individual board members of those districts regarding the annual conference. a. Information is sent out by the NSBA in late summer/early fall annually. 18. Individuals desiring to attend the NSBA annual conference must pre-register for the event which includes payment of a registration fee. a. Individuals desiring to attend any of the “early bird” workshops the Friday prior to the start of the conference must pre-register for the workshops which includes payment of a registration fee separate and apart from the conference registration fee. b. Registration fees for both the conference and “early bird” workshops are reduced if the individual attending is a NSBA member. 19. The registration procedures for the NSBA annual conference are outlined in the conference brochure provided by the NSBA and document the following steps: a. Completion of the registration form located at the end of the brochure provided; 1. Instructions document that all participants, speakers, spouses, and children must be registered. Jacobs, 09-013 Page 7 2. The board member’s registration fee includes attendance for his/her spouse and children. b. Selection of optional events including “early bird” workshops, meal functions, and other social events and addition of the required fees to the board member’s total; c. Submission of registration information either on-line, via telephone, via facsimile transmission, or via the United States Postal Service; d. Reservation of a hotel room through the NSBA Housing Bureau: 1. Select hotels offering special conference rates are documented in the brochure provided. 2. The conference brochure documents the hotel name and address and room rates and provides a general map noting the hotel locations in relation to the NSBA conference site. 3. Individuals must register for the conference prior to reserving a room through the NSBA Housing Bureau. e. Arranging of travel accommodations either through an official travel agency named by the NSBA, by a travel agency utilized by the registered individual’s district or via specified vendors directly. 1. Specific vendors are listed in the brochure along with specific ID numbers for cost savings opportunities. 20. Individuals registering for housing through the NSBA Housing Bureau are to provide information including their registration confirmation ID number; contact information; number and identification of occupants; arrival date, departure date, and room type; guarantee and deposit information; and first five choices of hotels. a. Rooms may be reserved on-line, via telephone, via facsimile transmission, or via the United States Postal Service. 21. The NSBA offers complimentary all-day shuttles between conference hotels and the conference site. a. The registrant’s conference badge is the ticket for the registrant, his/her spouse or guest, and his/her children to ride the shuttle. 22. The NSBA keeps no attendance records regarding individuals actually attending the conference and/or “early bird” workshops in comparison with individuals registered to attend the conference and/or “early bird” workshops. a. No documentation exists to validate the attendance of individuals registered for the conference in comparison with those individuals actually attending the conference. 23. A specific line item exists in the SRSD budget for board member travel under Account No. 2310, Object No. 580. a. Specific amounts are budgeted each year for board member travel to various Jacobs, 09-013 Page 8 training classes, including the NSBA annual conference, among other travel. b. Board members are encouraged to attend such events in order to assist in board member development and education. 24. Board members interested in attending the NSBA annual conference inform the superintendent’s secretary upon their receipt of the annual NSBA conference information. a. The superintendent’s secretary documents interested board members’ names on the travel matrix to be approved at the next legislative meeting. 25. The superintendent’s secretary typically registers the interested board members for the NSBA annual conference after notification by those interested in attending. a. Registration is routinely completed on-line by the superintendent’s secretary. 26. Registration by the superintendent’s secretary includes submission of hotel choices for the attending board members once their registration is confirmed. a. Each board member provides [his or her] specific hotel choices to the superintendent’s secretary for submission. b. The NSBA Housing Bureau subsequently notifies the superintendent’s secretary of the hotels with which board member reservations have been made. 27. Once registered, the superintendent’s secretary or the individual board members make flight arrangements for board member travel regarding the NSBA annual conference. a. Although at times completed by the superintendent’s secretary, board members can opt to make their own flight arrangements. 28. Payment for hotel and airfare expenses can be paid in advance by SRSD, paid by district check upon arrival (hotel expenses only), or paid personally by the traveling board member for subsequent reimbursement by the district. a. Payment in advance requires documentation from the hotel and/or travel agency/airline to verify the amount due. 29. SRSD board members were permitted to request advances from the district for other travel related expenses such as subsistence, transportation, etc., prior to the adoption of new travel procedures in June 2006. a. Amounts expended while in travel status in excess of the advance could be reimbursed if reasonable and supported by receipts. b. Any advance monies issued which were not utilized were required to be returned to the district upon return. 30. SRSD board members traveling on district related business are required to submit an expense report upon return detailing the specific amount of expense reimbursement requested. a. The report utilized by SRSD from at least 2004 to June 2006 was titled Jacobs, 09-013 Page 9 SRSD Professional Development Expense Report. b. The report utilized by SRSD in 2008 was titled SRSD Travel Expense Report Form. c. The report documented the individual claiming reimbursement, travel information (dates, conference name and location, etc.), specific expenses incurred, and total reimbursement claimed. 1. Any advances issued were subtracted from the total amount due. d. The report was processed through the business office and required the signature of the individual submitting the report as well as review by the district business manager and/or the district superintendent. 1. Once reviewed, the reimbursement was coded and a reimbursement check was issued. 2. The expense reimbursement check was included on one of the two bill lists to be approved at the next legislative board meeting. 31. SRSD has no written policy regarding the number of days board members may arrive in advance of a conference start date or the number of days board members may remain after a conference close date. a. It has been understood by the board that board members may travel one day in advance of the start of an out-of-state conference. b. It has been understood by the board that board members may remain on site at the conference location after the close of the conference depending on the time of day that the conference concludes. 1. Board members are expected to return the day that the conference closes if the conference concludes by or about mid-day. 32. The NSBA held its 2004 annual conference at the Orange County Convention Center (OCCC) in Orlando, FL, spanning the dates of March 27, 2004, to March 30, 2004. a. The brochure for the conference notes that the conference officially began on Saturday, March 27, 2004, at 8:00 a.m. 1. The brochure notes that registration and the conference bookstore were open as of 7:00 a.m. b. The brochure for the conference notes that the conference officially concluded on Tuesday, March 30, 2004, at 10:30 a.m. c. The brochure for the conference documents registration, various pre- conference workshops, and “early bird” workshops available on Friday, March 26, 2004. 1. Attendance at various “early bird” and pre-conference workshops required pre-registration and payment of additional fees to attend. 2. Pre-conference workshops which did not require prior registration or Jacobs, 09-013 Page 10 additional fees primarily addressed conference orientation, board clerks/assistants, National Affiliates, and networking. 33. Jacobs’s registration for the 2004 NSBA annual conference was processed by the NSBA on or about September 23, 2003. a. Jacob’s actual registration form could not be located at SRSD for review. 1. Invoice number 0000410124 from the NSBA documenting Jacobs’s registration fee is dated September 23, 2003. b. Jacobs was not officially approved to attend the 2004 NSBA annual conference until the travel matrix which documented Jacobs’s travel was approved by the board. 1. Jacobs’s travel to the 2004 NSBA annual conference was documented on the November 2003 travel matrix. 2. The November 2003 travel matrix documented the date and time of Jacobs’s travel to be approved as “March 27, 28, 29, 30 2004.” 34. The travel matrix documenting Jacobs’s travel to the 2004 NSBA annual conference was approved by the SRSD board of directors at the November 20, 2003, regular board meeting via 6-0 unanimous vote. a. Jacobs was present at the meeting and participated in the unanimous vote to approve conference attendance as listed on the travel matrix. 35. Jacobs was assigned lodging for the 2004 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Hard Rock Hotel located at 5800 Universal Boulevard, Orlando, FL 32819. a. The room rate at the Hard Rock Hotel for a double occupancy room was $185.00 per night plus applicable taxes in the amount of $21.28 per night for a total cost of $206.28 per night. 1. The 2004 NSBA conference brochure provided a listing of twenty- three hotels with conference rates from which conference attendees could choose. 2. Only four hotels documented higher conference rates than the Hard Rock Hotel for double occupancy rooms. b. Jacobs was scheduled to arrive on March 25, 2004, two days prior to the start of the conference, and depart on March 29, 2004. c. The Hard Rock Hotel was Jacobs’s first choice regarding hotel options. 1. Nineteen other hotels were available with rates less [expensive] than the Hard Rock. d. The Hard Rock Hotel is located approximately five miles from the OCCC. 36. The fee associated with Jacobs’s registration for the 2004 NSBA annual conference totaled $585.00. Jacobs, 09-013 Page 11 a. SRSD received a discount on Jacobs’s registration fee as a result of the district being a National Affiliate of the NSBA. b. No additional fees were incurred regarding registration for Jacobs. 1. Jacobs did not register for any pre-conference workshops for the 2004 NSBA annual conference. 37. Jacobs’s registration fee was paid via the issuance of SRSD General Fund check number 034774, dated October 31, 2003, in the amount of $1,755.00 payable to the NSBA. a. Check number 034774 accounted for the registration fees of Jacobs and two additional SRSD board members ($1,755.00 ÷ 3 = $585.00). b. Check number 034774 was documented on the register of bills presented for approval at the November 20, 2003, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 6-0 unanimous vote with no objections or abstentions. 38. Jacobs was approved for travel to the 2004 NSBA annual conference in Orlando, FL, at the November 20, 2003, board meeting. a. Jacobs and three additional board members were approved for travel to the NSBA annual conference from March 27-30, 2004, at a total anticipated cost of $7,900.00 ($1,975.00 apiece). b. Jacobs was present and participated in the unanimous vote to approve the November 2003 travel matrix. 39. Jacobs obtained airline tickets for transportation to the 2004 NSBA annual conference through US Airways. a. Jacobs’s travel itinerary, dated October 13, 2003, documented the following: Airline Flight Ticket No. Date Depart Arrive No. US Airways 1199 0372181869412 March 25, 2004 Pittsburgh, Pa---7:55a Orlando, Fl---10:09a US Airways 340 0372181869412 March 29, 2004 Orlando, Fl---12:35p Pittsburgh, Pa---2:45p b. The cost associated with Jacobs’s air fare totaled $277.64. 40. SRSD issued General Fund check number 035011, dated November 26, 2003, in the amount of $277.64 to Jacobs as reimbursement for the cost of Jacobs’s 2004 NSBA conference air fare. a. Check number 035011 was documented on the register of bills presented for approval at the January 22, 2004, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 6-0 Jacobs, 09-013 Page 12 unanimous vote with no objections or abstentions. b. Jacobs deposited check number 035011 into her personal account at Parkvale Bank (account number XXXX3770) on December 13, 2003. c. SRSD did not issue payment for Martin Jacobs’s airfare. 41. On or about March 15, 2004, Jacobs received a travel advance from SRSD for her upcoming travel to the 2004 NSBA annual convention. a. The actual travel advance request form documenting the request could not be located at SRSD for review. 42. Jacobs received SRSD General Fund check number 035618, dated March 15, 2004, in the amount of $922.50 as a travel advance for her attendance at the 2004 NSBA annual conference. a. Check number 035618 was documented on the register of bills presented for approval at the April 22, 2004, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 7-0 unanimous vote with no objections or abstentions. b. Jacobs deposited check number 035618 into her personal checking account at Parkvale Bank (account number XXXX3770) on or about March 20, 2004. 43. Jacobs traveled to the 2004 NSBA annual conference with SRSD board member John Karpa and his spouse (Lenora Karpa). a. The Jacobses and Karpas both flew to Orlando, FL, via US Airways Flight No. 1199. 44. Upon arrival in Orlando, FL, Karpa rented a vehicle at Hertz for transportation purposes. a. The vehicle rental was charged to Karpa’s personal Visa Credit Card. 45. Jacobs’s hotel folio for the Hard Rock Hotel documents a check-in date of March 25, 2004, and a departure date of March 29, 2004. a. Jacobs checked into the hotel two days prior to the official start of the conference. 1. No specific check-in or check-out time is noted on the folio. b. Jacobs was assigned Room Number 4089. c. Jacobs’s Hard Rock Hotel account number was 362731. 46. In addition to the nightly room rate and applicable taxes, Jacobs incurred additional charges at the Hard Rock Hotel including valet parking fees regarding Karpa’s rented vehicle. a. The complete cost for Jacobs’s lodging and additional expenses Jacobs, 09-013 Page 13 documented on her folio totaled $922.52. 47. Although Jacobs did not independently rent a vehicle for transportation purposes at the 2004 NSBA conference, Jacobs utilized the vehicle rented by Karpa on a consistent basis for convenience and personal purposes. a. The vehicle was rented on March 25, 2004, at 11:06 a.m. and returned on March 29, 2004, at 9:54 a.m. 1. Jacobs returned the vehicle to Hertz at Orlando International Airport prior to her departure. b. The vehicle was driven two hundred five miles between March 25, 2004, and March 29, 2004. c. The total cost of the vehicle rental was $604.84. 48. On April 5, 2004, Jacobs completed and submitted for approval a SRSD Professional Development Expense Report requesting reimbursement totaling $180.70 in association with the 2004 NSBA annual conference. a. Jacobs signed the form as the individual requesting reimbursement. 49. The report documented expenses of $1,103.20 less the $922.50 advance for a total of $180.70 claimed by Jacobs. a. The reimbursement request was approved by Anthony Skender, SRSD Superintendent at that time. 50. Jacobs was issued SRSD General Fund check number 035929, dated April 26, 2004, in the amount of $180.70 for reimbursement claimed as a result of traveling to Orlando, FL, for the 2004 NSBA annual convention. a. Check number 035929 appeared on the bill list presented for approval at the May 20, 2004, regular board meeting. b. The motion to approve the monthly bills passed unanimously. 1. Jacobs was present and participated in the vote to approve bills presented at the May 20, 2004, meeting. 51. Although attending the 2004 NSBA annual conference as a representative of SRSD, Jacobs traveled to Orlando, FL, two days in advance of the official conference start date and charged expenses incurred to SRSD. a. SRSD board members in travel status are permitted to travel to out-of-state conferences only one day in advance. 1. One day advance travel applies to the official start of the conference or to any pre-conference workshops that board members have been pre-registered to attend. 2. Jacobs was not registered for any pre-conference workshops regarding the 2004 NSBA annual conference. aa. NSBA invoice number 0000410124, dated September 23, Jacobs, 09-013 Page 14 2003, documents Jacobs as having been registered for only the annual conference. b. Jacobs was cognizant of her early arrival as her hotel reservations and flight arrangements documented an arrival date of March 25, 2004. 52. The SRSD incurred an unnecessary expense of $239.84 as a result of paying for Jacobs’s hotel expenses, subsistence expenses, and parking expenses for March 25, 2004. a. Jacobs’s room expense totaled $206.28 per night ($185.00 nightly rate + $21.28 in applicable taxes). b. Jacobs submitted and received reimbursement for subsistence totaling a minimum of $24.06 for March 25, 2004. 1. Jacobs submitted reimbursement for funds expended at TGI Friday’s on March 25, 2004, at 6:45 a.m. in the amount of $9.22. 2. Jacobs submitted reimbursement for funds expended at the Hard Rock Hotel on March 25, 2004, at 2:02 p.m. in the amount of $14.84. c. Jacobs submitted and received reimbursement for parking fees in the amount of $9.50 for March 25, 2004. 1. Pittsburgh International Airport long term parking fees are charged at the rate of $1.50 per hour up to a maximum of $9.50 per day. 53. SRSD board members are permitted to rent vehicles at the expense of the district while in travel status if the rental is necessary and can be justified. a. If a rental vehicle is not necessary, the district will reimburse board members for fees incurred regarding necessary public transportation (i.e. taxis, etc.). 54. Karpa rented a vehicle for convenience purposes while in Orlando, FL, attending the 2004 NSBA conference (see, Finding No. 53). a. The total cost of the rental vehicle was $604.84. b. A total of two SRSD board members (Jacobs and Karpa) and their spouses utilized the vehicle. 55. Jacobs realized a private pecuniary benefit of $302.42 ($604.84 cost ÷ 2 board members) as a result of utilizing a rental vehicle which was not necessary for transportation purposes in association with the 2004 NSBA annual conference. a. The Hard Rock Hotel is located approximately fifteen and one-half miles from Orlando International Airport. b. The Hard Rock Hotel is located approximately five miles from the OCCC. 1. Free shuttle busses traveled from the OCCC to conference hotels, including the Hard Rock Hotel, continuously throughout the days of the NSBA conference. c. Jacobs and Karpa utilized a rental vehicle out of convenience rather than Jacobs, 09-013 Page 15 necessity. 56. SRSD incurred additional expenses totaling $48.00 which were reimbursed to Jacobs in association with Karpa’s vehicle rental via the accumulation of parking fees at the Hard Rock Hotel. a. Fees for valet parking at the Hard Rock Hotel totaled $12.00 per night. b. Jacobs realized a financial gain of $24.00 ($48.00 ÷ 2 = $12.00 [sic]) in relation to valet parking fees incurred at the Hard Rock Hotel during her attendance at the 2004 NSBA annual conference. 57. Incidental expenses of a personal nature incurred by Jacobs for which Jacobs ultimately claimed and received reimbursement from SRSD included reimbursement for tips given totaling $25.00. a. The expense report submitted by Jacobs detailed tips given at Orlando International Airport and the Hard Rock Hotel in the amount of $25.00. 58. Jacobs realized a private pecuniary benefit of $591.26 as a result of traveling one day earlier than permitted, utilizing a rental vehicle in association with her attendance at the 2004 NSBA Annual Convention, and being advanced or reimbursed district funds for expenses associated with personal travel as shown below: Description Financial Gain Hard Rock Hotel (Night of March 25, 2004) $206.28 Subsistence 24.06 Parking--Pittsburgh Int. Airport 9.50 Vehicle Rental 302.42 Valet Parking (Hard Rock Hotel) 24.00 Reimbursement For Tips 25.00 Total $591.26 THE FOLLOWING FINDINGS RELATE TO SRSD PAYMENT/REIMBURSEMENT FOR EXPENSES OF A PERSONAL NATURE IN ASSOCIATION WITH JACOBS’S TRAVEL TO THE 2005 NSBA ANNUAL CONVENTION. 59. The NSBA held its 2005 annual conference at the San Diego Convention Center (SDCC) in San Diego, CA, spanning the dates of April 16, 2005, to April 19, 2005. a. The brochure for the conference notes that the conference officially began on Saturday, April 16, 2005, at 8:00 a.m. 1. The brochure notes that registration and the conference bookstore were open as of 7:00 a.m. b. The brochure for the conference notes that the conference officially concluded on Tuesday, April 19, 2005, at 11:00 a.m. c. The brochure for the conference documents registration, various pre- conference workshops, and “early bird” workshops available on Friday, April 15, 2005. 1. Attendance at various “early bird” and pre-conference workshops Jacobs, 09-013 Page 16 required pre-registration and payment of additional fees to attend. 2. Pre-conference workshops which did not require prior registration or additional fees primarily addressed conference orientation, board clerks/assistants, National Affiliates, and networking. 60. Jacobs’s registration for the 2005 NSBA annual conference was processed by the NSBA on or about September 18, 2004. a. Jacob’s actual registration form could not be located at SRSD for review. 1. Invoice number 0000441183 from the NSBA documenting Jacobs’s registration fee is dated September 18, 2004. b. Jacobs was not officially approved to attend the 2005 NSBA annual conference until the travel matrix which documented Jacobs’s travel was approved by the board. 1. Jacobs’s travel to the 2005 NSBA annual conference was documented on the October 2004 travel matrix. 2. The October 2004 travel matrix documented the date and time of Jacobs’s travel to be approved as “April 14, 15, 16, 17, 18, 19, 20, 2005.” 61. The travel matrix documenting Jacobs’s travel to the 2005 NSBA annual conference was approved by the SRSD board of directors at the October 21, 2004, regular board meeting via 7-0 unanimous vote. a. Jacobs was present at the meeting. b. Jacobs seconded the motion and participated in the board’s vote to approve conference attendance as listed on the travel matrix. 62. Jacobs was assigned lodging for the 2005 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Sheraton San Diego Hotel & Marina located at 1380 Harbor Island Drive, San Diego, CA 92101. a. The room rate at the Sheraton San Diego Hotel & Marina for a double occupancy room was $184.00 per night plus applicable taxes in the amount of $19.40 per night for a total cost of $203.40 per night. 1. The 2005 NSBA conference brochure provided a listing of twenty- eight hotels with conference rates from which conference attendees could choose. 2. Only nine hotels documented higher conference rates than the Hard Rock Hotel for double occupancy rooms. b. Jacobs was scheduled to arrive on April 14, 2005, two days prior to the start of the conference, and depart on April 19, 2005. c. The Sheraton San Diego Hotel & Marina was Jacobs’s first choice regarding hotel options. 1. Eighteen other hotels were available with rates less expensive than Jacobs, 09-013 Page 17 the Sheraton San Diego Hotel & Marina. d. The Sheraton San Diego Hotel & Marina is located approximately four miles from the SDCC. 63. The fee associated with Jacobs’s registration for the 2005 NSBA annual conference totaled $610.00. a. SRSD received a discount on Jacobs’s registration fee as a result of the district being a National Affiliate of the NSBA. b. No additional fees were incurred regarding registration for Jacobs. 1. Jacobs did not register for any pre-conference workshops for the 2005 NSBA annual conference. 64. Jacobs’s registration fee was paid via the issuance of SRSD General Fund check number 037789, dated February 17, 2005, in the amount of $1,445.00 payable to the NSBA. a. Check number 037789 accounted for the registration fees of Jacobs and Karpa ($1,220.00 ÷ 2 = 610.00 each) and registration cancellation fees for three additional SRSD board members ($225.00 ÷ 3 = $75.00 each). b. Check number 037789 was documented on the register of bills presented for approval at the February 17, 2005, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 8-0 unanimous vote with no objections or abstentions. 65. Jacobs was approved for travel to the 2005 NSBA annual conference in San Diego, CA, at the October 21, 2004, board meeting. a. Jacobs and four additional board members were approved for travel to the NSBA annual conference from April 14-20, 2005, at a total anticipated cost of $12,055.00 ($2,411.00 each) plus car rentals and meals. b. Jacobs was present and participated in the unanimous vote to approve the October 2004 travel matrix. 66. Jacobs obtained airline tickets for transportation to the 2005 NSBA annual conference through US Airways. a. Jacobs’s US Airways Passenger Name Record (PNR) documents Jacobs’s travel itinerary as follows: Airline Flight Ticket No. Date Depart Arrive No. US Airways 151 2188652266 April 14, 2005 Pittsburgh, Pa---6:05p San Diego, Ca---8:07p US Airways 154 2188652266 April 19, 2005 San Diego, CA---7:30a Pittsburgh, Pa---2:54p b. Jacobs’s airfare to the 2005 NSBA annual convention totaled $332.80. Jacobs, 09-013 Page 18 67. SRSD issued General Fund check number 036869, dated October 15, 2004, in the amount of $332.80 to Jacobs as reimbursement for the cost of Jacobs’s 2005 NSBA conference air fare. a. Check number 036869 was documented on the register of bills presented for approval at the October 21, 2004, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 7-0 unanimous vote with no objections or abstentions. b. Jacobs deposited check number 036869 into her personal account at Parkvale Bank (account number XXXX3770) on October 18, 2004. c. SRSD did not issue payment for Martin Jacobs’s airfare. 68. On or about March 30, 2005, Jacobs received a travel advance from SRSD for her upcoming travel to the 2005 NSBA annual convention. a. Jacobs requested an advance in the amount of $1,016.60 for anticipated hotel fees. b. Jacobs requested an additional advance for cab fares, tips, etc. in an unspecified amount. c. The actual travel advance request form documenting the request could not be located at SRSD for review. 1. Email transmission from Jacobs to SRSD Accounts Payable/Maintenance Secretary Sophie Shuhilo dated March 30, 2005, outlined Jacobs’s request. 69. Jacobs received SRSD General Fund check number 038062, dated March 31, 2005, in the amount of $1,016.60 as a travel advance for her anticipated hotel expenses and check number 038063 dated March 31, 2005, in the amount of $300.00 as a general advance regarding her attendance at the 2005 NSBA annual conference. a. Check number 038062 and 038063 were documented on the register of bills presented for approval at the April 21, 2005, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 8-0 unanimous vote with no objections or abstentions. b. Jacobs provided check number 038062 to the Sheraton San Diego Hotel & Marina upon check in. c. Jacobs deposited check number 038063 into her personal checking account at Citizens Bank (account number XXXXXX8962) on or about April 7, 2005. 70. Jacobs’s hotel folio for the Sheraton San Diego Hotel & Marina documents a check- in date of April 14, 2005, and a departure date of April 19, 2005. Jacobs, 09-013 Page 19 a. Jacobs checked into the hotel two days prior to the official start of the conference. 1. Jacobs’s hotel folio documents a check in time of 8:40 p.m. 2. No check out time is documented on Jacobs’s folio. b. Jacobs was assigned Room Number 1081. c. Jacobs’s Sheraton San Diego Hotel & Marina folio number was 2255639. 71. In addition to the nightly room rate and applicable taxes, Jacobs incurred one additional charge at the Sheraton San Diego Hotel & Marina. a. Jacobs’s folio documented a telephone call to (412) 771-3213 in the amount of $18.19 on April 18, 2005. 1. Telephone number (412) 771-3213 is assigned to SRSD. 2. Handwritten on the folio by the fee is, “Phone call to Mr. Skender.” b. The complete cost for Jacobs’s lodging and additional expense documented on her folio totaled $1,035.19. 72. Jacobs provided the Sheraton San Diego Hotel & Marina with payment of $19.19 via personal credit card upon check-out for outstanding fees due associated with her lodging. a. The payment made by Jacobs covered the telephone call placed to SRSD in the amount of $18.19 and a $1.00 balance owed on her room not covered by check number 038062. 73. Jacobs traveled to and from the 2005 NSBA annual conference with Karpa and his spouse (Lenora Karpa). a. The Jacobses and Karpas both flew to San Diego, CA, from Pittsburgh, PA, via US Airways Flight No. 151. b. The Jacobses and Karpas both flew from San Diego, CA, to Pittsburgh, PA, via US Airways Flight No. 154. 74. Neither Jacobs nor Karpa rented a vehicle for transportation purposes in relation to the 2005 NSBA annual conference. a. Jacobs and Karpa routinely utilized public transportation (taxis) for transportation purposes. b. Jacobs and Karpa typically traveled together in taxis utilized. 1. Jacobs and Karpa routinely alternated payment of taxi fares incurred (one paid for the trip from the hotel to the applicable destination and the other paid for the trip from the destination back to the hotel). 75. On April 21, 2005, Jacobs completed and submitted for approval a SRSD Professional Development Expense Report requesting reimbursement totaling $111.15 in association with the 2005 NSBA annual conference. Jacobs, 09-013 Page 20 a. Jacobs signed the form as the individual requesting reimbursement. b. Jacobs initially miscalculated expenses as $1,427.15. 1. Actual expenses were determined to total $1,428.26 by SRSD personnel. 2. The mathematical error was corrected by SRSD personnel upon processing the report. 76. The corrected report documented expenses of $1,428.26 less the advances of $1,016.00 for hotel charges and $300.00 for general expenses for a total of $112.26 claimed by Jacobs. a. The reimbursement request was approved by Skender and Director of Administrative Affairs, Charles Lanna. 77. Jacobs was issued SRSD General Fund check number 038213, dated April 25, 2005, in the amount of $112.26 for reimbursement claimed as a result of traveling to San Diego, CA, for the 2005 NSBA annual convention. a. Check number 038213 appeared on the bill list presented for approval at the May 26, 2005, regular board meeting. b. The motion to approve the monthly bills passed unanimously (7-0). 1. Jacobs was present and participated in the unanimous vote to approve bills presented at the May 26, 2005, meeting. c. Jacobs cashed check number 038213 on or about April 27, 2005. 78. Although attending the 2005 NSBA annual conference as a representative of SRSD, Jacobs traveled to San Diego, CA, two days in advance of the official conference start and charged expenses incurred to SRSD. a. SRSD board members in travel status are permitted to travel to out-of-state conferences only one day in advance. 1. One day advance travel applies to the official start of the conference or to any pre-conference workshops that board members have been pre-registered to attend. 2. Jacobs was not registered for any pre-conference workshops regarding the 2005 NSBA annual conference. aa. NSBA invoice number 0000441183, dated September 18, 2004, documents Jacobs as having been registered for only the annual conference. b. Jacobs was cognizant of her early arrival as her hotel reservations and flight arrangements documented an arrival date of April 14, 2005. 79. The SRSD incurred an unnecessary expense of $223.85 as a result of paying for Jacobs’s hotel expenses and subsistence expenses for April 14, 2005. Jacobs, 09-013 Page 21 a. Jacobs’s room expense totaled $203.40 per night ($184.00 nightly rate + $19.40 in applicable taxes). b. Jacobs claimed and received reimbursement for subsistence totaling a minimum of $20.45 for April 14, 2005. 1. No receipts for Jacobs’s subsistence expenses incurred on April 14, 2005, were submitted with Jacobs’s travel expense report. 2. A handwritten expense sheet created by SRSD personnel documents expenses of $20.45 claimed by Jacobs on April 14, 2005, for “Meals.” 80. SRSD board members in travel status are permitted to be reimbursed for actual expenses incurred in relation to the utilization of public transportation, including taxis. a. Board members are not permitted to inflate the amount of reimbursement claimed. 1. Reimbursement amounts permitted are limited to the expense amount actually incurred. 81. The Metropolitan Transit System (MTS) Taxicab Administration is responsible for the licensing and regulation of taxicabs, jitneys, and other private for-hire passenger transportation services by contract with the city of San Diego as well as six additional cities. a. The MTS is the body responsible for establishing taxicab rates within San Diego and other cities under contract. 82. Taxicab rates in effect in San Diego, CA, during the approximate time frame of the 2005 NSBA annual convention were in the process of being changed. a. From June 2003 into April 2005 taxicab rates were as follows: th 1. $2.10 flag drop for first 1/11 mile. th 2. $2.20 per mile at the rate of $0.20 for each additional 1/11 mile. 3. $18.00 per hour waiting time/traffic delay. b. From April 2005 through 2007 taxicab rates were as follows: rd 1. $2.20 flag drop for the first 1/23 mile. rd 2. $2.30 per mile at the rate of $0.20 for each additional 1/23 mile. 3. $19.00 per hour waiting time/traffic delay. 83. Jacobs’s SRSD Professional Development Expense Report associated with her travel to the 2005 NSBA annual conference documented $210.00 due in reimbursement for “Other” expenses. a. “Other” on the expense report is defined as, “airfare, tolls, cab, transfers, etc.” Jacobs, 09-013 Page 22 84. Jacobs submitted documentation with her SRSD Professional Development Expense Report in relation to cab fare claimed by way of five separate receipts. a. Five Yellow cab receipts totaling $120.00 were submitted with Jacobs’s expense report. 1. All five of the receipts bear the same handwriting. b. Three receipts (one U.S.A Cab LTD. and two generic) totaling $90.00 relating to cab fare claimed by Jacobs were submitted with the expense report submitted by Karpa. 1. All three of the receipts bear the same handwriting. 85. Of the eight cab fare receipts for which Jacobs ultimately received reimbursement, four of the receipts were inflated over the actual fares incurred resulting in a financial gain of approximately $66.52 to Jacobs as shown in the chart below: Date Cab Co. From To Distance Estimated Amt. Difference (Miles) Amt. Due Claimed 4/15/05 Unknown* Sheraton Convention Ctr. 4.09 $11.61 $25.00 $13.39 4/16/05 Yellow Cab Sheraton Convention Ctr. 4.09 $11.61 $21.00 $9.39 4/17/05 Yellow Cab Sheraton Convention Ctr. 4.09 $11.61 $21.00 $9.39 4/19/05 USA Cab Sheraton Airport 1.05 $5.65 $40.00 $34.35 TOTAL: $40.48 $107.00 $66.52 *=Generic Receipt a. Jacobs’s four remaining receipts documented individual differences of less than $5.00 between actual amounts due and amounts claimed. 1. Estimated amounts due have a margin of error of approximately +/- $5.00. 86. Incidental expenses of a personal nature incurred by Jacobs for which Jacobs ultimately claimed and received reimbursement from SRSD included charges for tips given totaling $12.00. a. The expense report submitted by Jacobs detailed tips given at San Diego International Airport and the Sheraton San Diego Hotel & Marina in the amount of $12.00. 87. Jacobs realized a private pecuniary benefit of $302.37 as a result of traveling one day earlier than permitted, submitting cab receipts in excess of that actually incurred in association with her attendance at the 2005 NSBA Annual Convention, and being advanced or reimbursed district funds for expenses associated with personal travel as shown below: Description Financial Gain Jacobs, 09-013 Page 23 Description Financial Gain Sheraton San Diego Hotel & Marina (Night of April 14, 2005) $203.40 Subsistence 20.45 Excess Cab Fare Reimbursement 66.52 Reimbursement For Tips 12.00 Total $302.37 THE FOLLOWING FINDINGS RELATE TO SRSD PAYMENT/REIMBURSEMENT FOR EXPENSES OF A PERSONAL NATURE IN ASSOCIATION WITH JACOBS’S TRAVEL TO THE 2006 NSBA ANNUAL CONVENTION. 88. The NSBA held its 2006 annual conference at the Lakeside Center at McCormick Place, Chicago, IL, spanning the dates of April 8, 2006, to April 11, 2006. a. The brochure for the conference notes that the conference officially began on Saturday, April 8, 2006, at 8:00 a.m. 1. The brochure notes that registration and the conference bookstore were open as of 7:00 a.m. b. The brochure for the conference notes that the conference officially concluded on Tuesday, April 11, 2006, at 11:00 a.m. c. The brochure documents registration and various pre-conference and “early bird” workshops available on Friday, April 7, 2006. 1. Attendance at various “early bird” workshops required pre-registration and payment of additional fees to attend. 2. Pre-conference workshops which did not require prior registration or additional fees primarily addressed briefing for board members, National Affiliates, board member “boot camp,” board support professionals, and conference orientation. 89. Jacobs’s registration for the 2006 NSBA annual conference was processed by the NSBA on or about November 14, 2005. a. Jacob’s actual registration form submitted to the NSBA for the 2006 annual convention was not dated. 1. Invoice number 0000477810 from the NSBA documenting Jacobs’s registration fee is dated November 14, 2005. b. Jacobs was not officially approved to attend the 2006 NSBA annual conference until the travel matrix which documented Jacobs’s travel was approved by the board. 1. Jacobs’s travel to the 2006 NSBA annual conference was documented on the November 2005 travel matrix. 2. The November 2005 travel matrix documented the date and time of Jacobs’s travel to be approved as “April 8, 9, 10, 11, 2006” from “8:00-5:00.” Jacobs, 09-013 Page 24 90. The travel matrix documenting Jacobs’s travel to the 2006 NSBA annual conference was approved by the SRSD board of directors at the November 17, 2005, regular board meeting via 6-0 unanimous vote. a. Jacobs was present at the meeting. b. Jacobs seconded the motion and participated in the board vote to approve conference attendance as listed on the travel matrix. 91. Jacobs was assigned lodging for the 2006 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Marriott Chicago Downtown Magnificent Mile located at 540 North Michigan Avenue, Chicago, IL 60611. a. The room rate at the Marriott Chicago Downtown Magnificent Mile for a double occupancy room was $199.00 per night plus applicable taxes in the amount of $30.64 per night for a total cost of $229.64 per night. 1. The 2006 NSBA conference brochure provided a listing of forty-five hotels with conference rates from which conference attendees could choose. 2. Nineteen of the forty-five hotels documented lower conference rates than the Marriott Chicago Downtown Magnificent Mile for double occupancy rooms. aa. Five additional hotels documented the same conference rate as the Marriott Chicago Downtown Magnificent Mile. b. Jacobs was scheduled to arrive on April 6, 2006, two days prior to the start of the conference, and depart on April 10, 2006. c. The Marriott Chicago Downtown Magnificent Mile is located approximately five and one-half miles from the Lakeside Center at McCormick Place. 92. The fee associated with Jacobs’s initial registration for the 2006 NSBA annual conference totaled $620.00. a. SRSD received a discount on Jacobs’s registration fee as a result of being a National Affiliate of the NSBA. b. No additional fees were incurred regarding registration for Jacobs. 1. Jacobs did not register for any pre-conference workshops for the 2006 NSBA annual conference. 93. Jacobs’s registration fee was paid via the issuance of SRSD General Fund check number 040380, dated December 15, 2005, in the amount of $1,860.00 payable to the NSBA. a. Check number 040380 accounted for the registration fees of Jacobs, Karpa, and one additional SRSD board member ($1,860.00 ÷ 3 = 620.00 each). b. Check number 040380 was documented on the register of bills presented for approval at the January 19, 2006, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. Jacobs, 09-013 Page 25 2. The motion to approve and ratify bills presented passed via 9-0 unanimous vote with no objections or abstentions. 94. Jacobs was approved for travel to the 2006 NSBA annual conference in Chicago, IL, at the November 17, 2005, board meeting. a. Jacobs and two additional board members were approved for travel to the NSBA annual conference from April 8-11, 2006, at a total anticipated cost of $6,000.00 ($2,000.00 each). b. Jacobs was present and participated in the unanimous vote to approve the November 2005 travel matrix. 95. Jacobs obtained airline reservations for transportation to the 2006 NSBA annual conference through US Airways. a. Ticket number 2179638357 issued in Jacobs’s name was processed on October 6, 2005. 1. The price of the ticket was $130.40. 2. The cost of the ticket posted to Jacobs’s PNC Bank account on October 6, 2005. b. Jacobs subsequently exchanged her original ticket for ticket number 2161253597. 1. The exchange was processed during or about February 2006. 96. SRSD issued reimbursement to Jacobs via check number 040269 dated November 21, 2005, in the amount of $130.40 for personal funds expended in relation to air fare costs for travel to the 2006 NSBA annual convention. a. Check number 040269 was documented on lists of bills presented for approval at that January 19, 2006, board meeting. 1. Jacobs was present at the January 19, 2006, board meeting and participated in the vote to approve the bills presented. 2. The vote to approve the bills presented passed unanimously (9-0). b. SRSD did not issue payment for Martin Jacobs’s airfare. 97. Jacobs’s flight itinerary to Chicago, IL, from Pittsburgh, PA, and back regarding attendance at the 2006 NSBA annual conference is documented below: Airline Flight No. Ticket No. Date Depart Arrive US Airways 105 2161253597 April 6, 2006 Pittsburgh, Pa---8:30am Chicago, Il---9:00am US Airways 1625 2161253597 April 10, 2006 Chicago, Il---10:10am Pittsburgh, Pa---12:36pm NOTE: All times shown represent local time at their respective locations. 98. On March 22, 2006, Jacobs requested and subsequently received a travel advance totaling $300.00 via the receipt of SRSD General Fund check number 041142 dated March 31, 2006, for her attendance at the 2006 NSBA Conference. Jacobs, 09-013 Page 26 a. Check number 041142 was documented on the register of bills presented for approval at the April 20, 2006, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 9-0 unanimous vote with no objections or abstentions. b. Jacobs signed the back of check number 041142 effectively endorsing the check. c. The $300.00 represented an advance of $250.00 for subsistence and $50.00 for cab fare. 99. Jacobs’s hotel folio (account number 15778) for the Marriott Chicago Downtown Magnificent Mile documents a check-in date of April 6, 2006, and a departure date of April 10, 2006. a. Jacobs checked into the hotel two days prior to the official start of the conference. 1. Jacobs checked-in to the hotel at 10:12 a.m. local time and departed at 12:00 p.m. local time. b. Jacobs was assigned Room Number 3412. 100. Jacobs incurred no additional expenses at the Marriott Chicago Downtown Magnificent Mile in relation to her stay for the 2006 NSBA annual convention. a. The complete cost for Jacobs’s lodging totaled $918.56. b. Jacobs issued payment to the Marriott Chicago Downtown Magnificent Mile via personal credit card for lodging expenses. 101. Jacobs traveled to and from the 2006 NSBA annual convention with Karpa and his spouse (Lenora Karpa). a. The Jacobses and Karpas both flew to Chicago, IL, from Pittsburgh, PA, via US Airways Flight No. 105. b. The Jacobses and Karpas both flew from Chicago, IL, to Pittsburgh, PA, via US Airways Flight No. 1625. 102. Neither Jacobs nor Karpa rented a vehicle for transportation purposes in relation to the 2006 NSBA annual conference. a. Jacobs and Karpa routinely utilized public transportation (taxis) for transportation purposes. b. Jacobs and Karpa typically traveled together in taxis utilized. 1. Jacobs and Karpa routinely alternated payment of taxi fares incurred (one paid for the trip from the hotel to the applicable destination while the other paid for the trip from the destination back to the hotel). Jacobs, 09-013 Page 27 103. On April 17, 2006, Jacobs completed and submitted for approval a SRSD Professional Development Expense Report requesting reimbursement totaling $917.89 in association with the 2006 NSBA annual conference. a. Jacobs signed the form as the individual requesting reimbursement. b. The reimbursement request was approved by Lanna. c. The report documented expenses of $1,217.89 less the $300.00 advance for a total of $917.89 claimed by Jacobs. 1. Additionally noted on the expense report was Jacobs’s receipt of $130.40 on November 11, 2005. 2. The $130.40 was issued to Jacobs as reimbursement for personal funds expended for her air fare to the convention (see, Finding No. 104). 104. Jacobs was issued SRSD General Fund check number 041365, dated April 28, 2006, in the amount of $917.89 for reimbursement claimed as a result of traveling to Chicago, IL, for the 2006 NSBA annual convention. a. Check number 041365 appeared on the bill list presented for approval at the May 18, 2006, regular board meeting. b. The motion to approve the monthly bills passed unanimously (9-0). 1. Jacobs was present at the May 18, 2006, meeting and participated in the unanimous vote. c. Jacobs deposited check number 041365 into her personal checking account at Parkvale Bank (account number XXXX3770) on April 29, 2006. 105. Although attending the 2006 NSBA annual conference as a representative of SRSD, Jacobs traveled to Chicago, IL, two days in advance of the official conference start and charged expenses incurred to SRSD. a. SRSD board members in travel status are permitted to travel to out-of-state conferences only one day in advance of the conference and are expected to return dependent upon the time that the conference closes. 1. One day advance travel applies to the official start of the conference or to any pre-conference workshops that board members have been pre-registered to attend. 2. Jacobs was not registered for any pre-conference workshops regarding the 2006 NSBA annual conference. aa. NSBA invoice number 0000477810, dated November 14, 2005, documents Jacobs as having been registered for only the annual conference. b. Jacobs was cognizant of her early arrival as her hotel reservations and flight arrangements documented an arrival date of April 6, 2006. 106. Receipts submitted by Jacobs for reimbursement for the day of April 7, 2006, Jacobs, 09-013 Page 28 document Jacobs’s presence in Chicago, IL, as well as the fact that Jacobs spent no significant amount of time at the convention center on that day. a. Receipts submitted by Jacobs for reimbursement for April 7, 2006, document Jacobs’s presence outside of the convention center as shown below: Time Location Address Activity 8:06am Ventoso 540 N. Michigan Ave Dining 11:21am Hot Diggity Dogs 251 E. Ohio St. Dining 1:25pm Jewel-Osco 550 N. State St. Dining/Subsistence 2:09p Gourmet Bean 540 N. Michigan Ave Dining/Subsistence 1. Handwritten on the Jewel-Osco receipt is, “Early session for breakfast on Sat 4/8.” 107. The SRSD incurred an unnecessary expense of $300.45 as a result of paying for Jacobs’s hotel expenses, subsistence expenses, and parking expenses for April 6, 2006. a. Jacobs’s room expense totaled $229.64 per night ($199.00 nightly rate + $30.64 in applicable taxes). b. Jacobs submitted and received reimbursement for subsistence totaling a minimum of $64.86. 1. Jacobs submitted reimbursement for funds expended at TGI Friday’s on April 6, 2006, at 6:50 a.m. in the amount of $11.83. 2. Jacobs submitted reimbursement for funds expended at the Grand Lux Cafe on April 6, 2006, at 11:39 a.m. in the amount of $16.83. 3. Jacobs submitted reimbursement for funds expended at the Grand Lux Cafe on April 6, 2006, at 6:56 p.m. in the amount of $36.20. c. Jacobs submitted and received reimbursement from SRSD for parking fees in the approximate amount of $5.95 for April 6, 2006. 1. Martin Jacobs issued payment to Pit Stop Airport Valet Parking via personal credit card totaling $29.75 (not including sales tax) for five days parking ($29.75 ÷ 5 = $5.95). 108. SRSD board members in travel status are permitted to be reimbursed for actual expenses incurred in relation to the utilization of public transportation, including taxis. a. Board members are not permitted to inflate the amount of reimbursement claimed. 1. Reimbursement amounts permitted are limited to the expense amount actually incurred. 109. Taxi meter rates/fares are regulated by the City of Chicago through the Department Consumer Services. a. All taxi businesses within the city are to charge meter rates/fares as established by the Department of Consumer Services. Jacobs, 09-013 Page 29 b. Current information available through the Department of Consumer Services documents cab fare rates for the City of Chicago as of May 11, 2005. 110. Taxicab rates in effect in Chicago, IL, during the time frame of the 2006 NSBA annual convention were as follows: a. Flag pull or initial charge = $2.25 for the first 1/9 mile or less (approximately 581 feet). b. $.20 per each additional 1/9 mile (or $1.80 per mile after the first mile). c. $.20 per each 36 seconds of time elapsed. d. $1.00 flat fee for first additional passenger and $0.50 flat fee for each additional passenger after the first additional passenger. e. Optional tipping. 111. Jacobs’s SRSD Professional Development Expense Report associated with her travel to the 2006 NSBA annual conference documented $95.00 due in reimbursement for “Other” expenses. a. “Other” on the expense report is defined as, “airfare, tolls, cab, transfers, etc.” 112. Jacobs submitted documentation with her SRSD Professional Development Expense Report in relation to cab fare claimed by way of five separate receipts. a. Five cab receipts totaling $95.00 were submitted with Jacobs’s expense report. 1. All five of the receipts bear the same handwriting. b. Of the five receipts submitted only one identified the actual taxi company providing the service. 1. One receipt from City Service Taxi Association was submitted for services performed on April 8, 2006. 2. The four remaining receipts were generic in nature and did not identify the taxi company utilized. 113. All five of the receipts submitted for reimbursement by Jacobs were inflated over the actual fares incurred which resulted in a financial gain of approximately $69.17 to Jacobs as shown in the chart below: Jacobs, 09-013 Page 30 *=Generic Receipt AMOUNT AMOUNT DATE CAB CO. FROM TO DISTANCE TIME DUE PER CLAIMED TAXIFINDER 4/6/06 Unknown* 540 N. Michigan 600 N. Michigan 0.1 Mile One $4.30 $10.00 Ave., Chicago, IL Ave., Chicago, IL Minute 60611 60611 4/7/06 Unknown* 540 N. Michigan 100 E. Chestnut 0.7 Mile Four $5.80 $25.00 Ave., Chicago, IL St. Minutes 60611 Chicago, IL, 60611 4/8/06 City 540 N. Michigan 230 N. Michigan 0.4 Mile One $5.31 $25.00 Service Ave., Chicago, IL Ave., Chicago, IL Minute 60611 60601 4/9/06 Unknown* 540 N. Michigan 160 East Pearson 0.6 Mile Three $5.62 $25.00 Ave., Chicago IL St. Minutes 60611 Chicago, IL, 60611 4/9/06 Unknown* 540 N. Michigan 600 N. Michigan 0.1 Mile One $4.80 $10.00 Ave., Chicago, IL Ave., Chicago, IL Minute 60611 60611 TOTAL $25.83 $95.00 a. Amounts due per taxifinder were obtained from http://www.taxifinder.com. b. All amounts due include fare increases for extra passengers. 1. Receipts submitted by Jacobs document the individuals utilizing the taxi per individual date. c. Time estimates were obtained from directions per taxifinder.com. d. Jacobs’s financial gain was the difference between the total amount claimed and the actual amount due ($95.00 - $25.83 = $69.17). 114. Incidental expenses of a personal nature incurred by Jacobs for which Jacobs ultimately claimed and received reimbursement from SRSD included charges for tips given totaling $14.00. a. No documentation was present in expense documentation submitted by Jacobs to substantiate or justify the reimbursement. 115. Jacobs realized a private pecuniary benefit of $383.62 as a result of traveling one day earlier than permitted, submitting cab receipts in excess of that actually incurred in association with her attendance at the 2006 NSBA Annual Convention, and being advanced or reimbursed district funds for expenses associated with personal travel as shown below: Description Financial Gain Marriott Chicago Downtown Magnificent Mile (Night of April 6, 2006) $229.64 Subsistence 64.86 Parking 5.95 Excess Cab Fare Reimbursement 69.17 Reimbursement For Tips 14.00 Total $383.62 THE FOLLOWING FINDINGS RELATE TO SRSD PAYMENT/REIMBURSEMENT FOR EXPENSES OF A PERSONAL NATURE IN ASSOCIATION WITH JACOBS’S TRAVEL TO THE 2008 NSBA ANNUAL CONVENTION. 116. The NSBA held its 2008 annual conference at the Orange County Convention Jacobs, 09-013 Page 31 Center (OCCC) in Orlando, FL, spanning the dates of March 29, 2008, to April 1, 2008. a. The brochure for the conference notes that the conference officially began on Saturday, March 29, 2008, at 8:00 a.m. 1. The brochure notes that registration was open at 7:00 a.m. and the conference bookstore was open as of 8:00 a.m. b. The brochure for the conference notes that the conference officially concluded on Tuesday, April 1, 2008, at 11:00 a.m. c. The brochure documents registration and various pre-conference and “early bird” workshops available on Friday, March 28, 2008. 1. Attendance at various “early bird” workshops required pre-registration and payment of additional fees to attend. 2. Pre-conference workshops which did not require prior registration or additional fees primarily addressed National Affiliates, board member “boot camp,” board support professionals, and conference orientation. 117. Jacobs’s registration for the 2008 NSBA annual conference was processed by the NSBA on or about January 8, 2008. a. Jacob’s actual registration form was submitted online to the NSBA for the 2008 annual convention on January 8, 2008. 1. Invoice number 0000547423 from the NSBA documenting Jacobs’s registration fee is dated January 8, 2008. b. Jacobs was not officially approved to attend the 2008 NSBA annual conference until the travel matrix which documented Jacobs’s travel was approved by the board. 1. Jacobs’s travel to the 2008 NSBA annual conference was documented on the out-of-state 2007-2008 travel matrix. 2. The out-of-state 2007-2008 travel matrix documented the date and time of Jacobs’s travel to be approved as “March 28, 29, 30, 31” and “April 1, 2, 2008.” 118. The travel matrix documenting Jacobs’s travel to the 2008 NSBA annual conference was approved by the SRSD board of directors at the January 24, 2008, regular board meeting. a. Jacobs was present at the meeting. b. The matrix was approved via 5-2-1 vote of the eight board members present. 1. Jacobs voted in favor of approving the travel matrix. 2. Board members Elizabeth Smith and Jeannie Hughes voted in opposition to out-of-state travel by board members as documented on the travel matrix. Jacobs, 09-013 Page 32 3. Board member Ed Maritz abstained from the vote. 119. Jacobs was assigned lodging for the 2008 NSBA annual conference for herself and her spouse (Martin Jacobs) at the La Quinta Inn & Suites located at 8504 Universal Blvd., Orlando, FL 32819. a. The room rate at the La Quinta Inn & Suites for a double occupancy room was $102.00 per night. 1. The 2008 NSBA conference brochure provided a listing of twenty- seven hotels with conference rates from which conference attendees could choose. 2. Only one hotel offered a conference rate less than that offered through La Quinta Inn & Suites. b. Jacobs was scheduled to arrive on March 28, 2008, and depart on April 1, 2008. c. The La Quinta Inn & Suites is located approximately one mile from the OCCC. 120. The fee associated with Jacobs’s initial registration for the 2008 NSBA annual conference totaled $685.00. a. SRSD received a discount on Jacobs’s registration fee as a result of being a National Affiliate of the NSBA. b. No additional fees were incurred regarding registration for Jacobs. 1. Jacobs did not register for any pre-conference workshops for the 2008 NSBA annual conference. 121. Jacobs’s registration fee was paid via the issuance of SRSD General Fund check number 046893, dated March 14, 2008, in the amount of $3,350.00 payable to the NSBA. a. Check number 046893 accounted for the registration fees of Jacobs, Lenora Karpa, and three additional SRSD board members. 1. Three board members were charged registration rates of $660.00 while two were charged registration rates of $685.00. aa. The actual registration fee was determined, in part, by the date that the registration occurred. b. Check number 046893 was documented on the register of bills presented for approval at the April 24, 2008, regular board meeting. 1. Minutes document Jacobs’s presence at the meeting. 2. The motion to approve and ratify bills presented passed via 7-0 unanimous vote with no objections or abstentions. c. Check number 046893 was signed by members Luanne Schipani and John Karpa. Jacobs, 09-013 Page 33 122. Jacobs was approved for travel to the 2008 NSBA annual conference in Orlando, FL, at the January 24, 2008, board meeting. a. Jacobs and three additional board members were approved for travel to the NSBA annual conference from March 28, 2008-April 1, 2008, at a total anticipated cost of $1,200.00 each. b. Jacobs was present at the January 24, 2008, meeting and voted affirmatively to approve the out-of-state 2007-2008 travel matrix. 123. Jacobs obtained airline reservations for transportation to the 2008 NSBA annual conference through Southwest Airlines via payment by personal credit card (Visa). a. Ticket number 526-2356825253-3, issued in Jacobs’s name, was processed on January 12, 2008. 1. The price of the ticket was $201.00. 124. SRSD issued reimbursement to Jacobs via check number 046839 dated February 29, 2008, in the amount of $201.00 for personal funds expended in relation to air fare costs for travel to the 2008 NSBA annual convention. a. Check number 046839 was documented on lists of bills presented for approval at that March 20, 2008, board meeting. 1. Jacobs participated in the March 20, 2008, board meeting via telephone. 2. The vote to approve the bills presented passed unanimously (8-0) with no objections or abstentions. b. SRSD did not issue payment for Martin Jacobs’s airfare. 125. Jacobs’s flight itinerary to Orlando, FL, from Pittsburgh, PA, and back regarding attendance at the 2008 NSBA annual conference is documented below: Airline Flight No. Ticket No. Date Depart Arrive SW Airlines 509 526-2356825253-3 March 28, 2008 Pittsburgh, Pa---7:10am Orlando, FL---9:20am SW Airlines 975 526-2356825253-3 April 1, 2008 Orlando, FL---1:15pm Pittsburgh, Pa---3:35pm NOTE: All times shown represent local time at their respective locations. 126. On March 25, 2008, Jacobs requested and subsequently received a travel advance totaling $180.00 via the receipt of SRSD General Fund check number 047011 dated March 25, 2008, for her attendance at the 2008 NSBA Conference. a. Jacobs’s signature is present on the back of check number 047011 effectively endorsing the check. b. Check number 047011 was documented on lists of bills presented for approval at the April 24, 2008, board meeting. 1. Jacobs was present at and participated in the April 24, 2008, board meeting. 2. The vote to approve the bills presented passed unanimously (7-0) Jacobs, 09-013 Page 34 with no objections or abstentions. c. The $180.00 represented an advance of $45.00 per day for meals per the revised travel policy. d. The request was approved by Lanna on March 25, 2008. 127. Jacobs’s hotel folio (folio number 01821412) for the La Quinta Inn & Suites documents a check-in date of March 28, 2008, and a departure date of April 1, 2008. a. No check in or check out time is noted on the folio. b. Jacobs was assigned Room Number 327. 128. Jacobs incurred no additional expenses at the La Quinta Inn & Suites in relation to her stay for the 2008 NSBA annual convention. a. The complete cost for Jacobs’s lodging totaled $408.00. b. Jacobs issued payment to the La Quinta Inn & Suites via personal credit card for lodging expenses. 129. Upon arrival in Orlando, Jacobs rented a vehicle at Alamo for transportation purposes which was ultimately utilized by Jacobs and board members Kevin Kochirkaand Jean Mayesfor convenience and personal purposes. a. The vehicle was rented on March 28, 2008, at 9:58 a.m. and returned on April 1, 2008, at 10:04 a.m. b. The vehicle was driven one hundred forty-five miles between March 28, 2008, and April 1, 2008. 1. The La Quinta Inn & Suites is located approximately 0.96 mile from the OCCC. 2. The La Quinta Inn & Suites is located approximately 14.83 miles from Orlando International Airport. c. The vehicle rental was charged to Martin Jacobs’s Visa Credit Card in the amount of $364.00. 130. On or about April 17, 2008, Jacobs completed and submitted for approval a SRSD Travel Expense Report Form requesting reimbursement totaling $724.04 in association with the 2008 NSBA annual conference. a. Jacobs signed the form as the individual requesting reimbursement. 131. The report documented expenses of $1,790.04 less the $1,066.00 previously paid by the district (for registration fees, airfare, and per diem advance) for a total of $724.04 claimed by Jacobs. a. The reimbursement request was approved by Lanna. 132. Jacobs was issued SRSD General Fund check number 047244, dated April 30, 2008, in the amount of $724.04 for reimbursement claimed as a result of traveling to Jacobs, 09-013 Page 35 Orlando, FL, for the 2008 NSBA annual convention. a. Check number 047244 appeared on the bill list presented for approval at the May 22, 2008, regular board meeting. b. The motion to approve the monthly bills passed unanimously (8-0). 1. Jacobs was present and voted in favor of approving the bills presented at the May 22, 2008, meeting. c. Jacobs deposited check number 047244 into her personal checking account at Parkvale Bank (account number XXXX3770) on May 2, 2008. 133. SRSD board members are permitted to rent vehicles at the expense of the district while in travel status and receive reimbursement if the rental is necessary and can be justified. a. If a rental vehicle is not necessary, the district will reimburse board members for fees incurred regarding necessary public transportation (i.e. taxis, etc.). 134. Jacobs rented a vehicle for convenience purposes while in Orlando attending the 2008 NSBA conference. a. The total cost of the rental vehicle was $364.00. 1. Jacobs submitted for reimbursement in the amount of only $316.04 for the vehicle rental. b. A total of three SRSD board members (Jacobs, Kochirka, and Mayes) utilized the vehicle. 135. Jacobs realized a private pecuniary benefit of $105.35 ($316.04 cost ÷ 3 board members) as a result of utilizing a rental vehicle which was not necessary for transportation purposes in association with the 2008 NSBA annual conference. a. The La Quinta Hotel & Suites is located approximately 14.83 miles from Orlando International Airport. b. The La Quinta Hotel & Suites is located approximately 0.96 mile from the OCCC. 1. Free shuttle busses traveled from the OCCC to conference hotels, including the La Quinta Hotel & Suites, continuously throughout the days of the NSBA conference. c. Jacobs and the two remaining board members rented the vehicle out of convenience rather than necessity. 136. Incidental expenses of a personal nature incurred by Jacobs for which Jacobs ultimately claimed but did not receive reimbursement from SRSD included charges for parking and tips given totaling $54.45. a. Jacobs submitted a receipt from Pit Stop Airport Valet Parking in Pittsburgh, PA, for parking fees incurred on behalf of herself and two additional board members (Schipani and Mayes). Jacobs, 09-013 Page 36 1. Although documented on Jacobs’s Travel expense Report Form, Jacobs was not issued reimbursement by SRSD for the expense. b. Jacobs claimed reimbursement in the amount of $10.00 for “tips for luggage at airport.” 1. Although documented on Jacobs’s Travel Expense Report Form, Jacobs was not issued reimbursement by SRSD for the expense. 137. Jacobs realized a private pecuniary benefit of $105.35 as a result of utilizing a rental vehicle in association with her attendance at the 2008 NSBA Annual Convention which was unnecessary and being reimbursed district funds for expenses associated with said rental as shown below: Description Financial Gain Vehicle Rental 105.35 Total $105.35 138. Travel expenses (including applicable registration fees, pre-paid items, reimbursements, etc.) claimed by Jacobs in association with her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences totaled $8,095.83. a. Jacobs’s expenses for the 2004 NSBA conference totaled $1,965.84. b. Jacobs’s expenses for the 2005 NSBA conference totaled $2,371.66. c. Jacobs’s expenses for the 2006 NSBA conference totaled $1,968.29. d. Jacobs’s expenses for the 2008 NSBA conference totaled $1,790.04. 139. In a sworn statement provided to Commission investigators on February 4, 2010, Jacobs stated the following: a. The official start day of NSBA conferences is Saturday. b. Pre-conference workshops (a/k/a early bird workshops) are available Friday before the official start day. 1. Pre-conference workshops which charge a fee required pre- registration. 2. Pre-conference workshops provided at no cost are primarily conferences for new board members, directors, etc. aa. Jacobs did not register for or attend any type of pre- conference workshops in relation to the 2004, 2005, 2006, and/or 2008 NSBA conferences. bb. Jacobs had no official reason to arrive two days prior to the official start of the NSBA conferences in 2004, 2005, and 2006. c. Jacobs utilized rental vehicles at the 2004 and 2008 NSBA conferences primarily for convenience reasons. 1. Board members attempted to minimize transportation related costs at Jacobs, 09-013 Page 37 the annual conferences by sharing rental vehicles. d. Jacobs did not abstain from any bill lists documenting either payment on her behalf or reimbursement for expenses related to NSBA annual conferences. e. Jacobs was aware of no official or written policy which dictated the number of days board members could arrive or depart prior to the official start of out- of-state conferences. f. Jacobs did not inflate taxi receipts submitted for reimbursement. g. Jacobs was willing to make restitution to SRSD regarding expenses paid/reimbursements received in association with NSBA annual conferences. 140. Jacobs maintains that her actions were unintentional; nonetheless she acknowledges the legal and factual conclusions which are supported by the Stipulated Findings. 141. Jacobs realized a total private pecuniary gain of at least $1,382.60 as a result of submitting expenses, accepting payment by/reimbursement from SRSD for submitted expenses, and voting to approve bill lists on which payments/reimbursement[s] were documented for expenses of a personal nature in association with her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences as shown below: Year/Conference Personal Expenses Paid/Reimbursed By SRSD 2004 NSBA Annual Conference $591.26 2005 NSBA Annual Conference $302.37 2006 NSBA Annual Conference $383.62 2008 NSBA Annual Conference $105.35 Total $1,382.60 III.DISCUSSION: As a Member of the Sto-Rox School District (“School District’) Board of Directors (“Board”) from July 25, 1996, to December 7, 2009, Respondent Linda Jacobs, hereinafter also referred to as “Respondent,” “Respondent Jacobs,” and “Jacobs,” has been a public official subject to the provisions of the Public Official and Employee Ethics Act (“Ethics Act”), now codified at 65 Pa.C.S. § 1101 et seq. The allegations are that Jacobs violated Section 1103(a) of the Ethics Act when she used the authority of her public position for private pecuniary benefit, including but not limited to claiming and receiving expenses for travel to conventions which included expenses of a personal nature not related to any official Board function. Pursuant to Section 1103(a) of the Ethics Act, a public official/public employee is prohibited from engaging in conduct that constitutes a conflict of interest: § 1103. Restricted activities (a)Conflict of interest.— No public official or public employee shall engage in conduct that constitutes a conflict of interest. Jacobs, 09-013 Page 38 65 Pa.C.S. § 1103(a). The term "conflict of interest" is defined in the Ethics Act as follows: § 1102. Definitions "Conflict" or "conflict of interest." Use by a public official or public employee of the authority of his office or employment or any confidential information received through his holding public office or employment for the private pecuniary benefit of himself, a member of his immediate family or a business with which he or a member of his immediate family is associated. The term does not include an action having a de minimis economic impact or which affects to the same degree a class consisting of the general public or a subclass consisting of an industry, occupation or other group which includes the public official or public employee, a member of his immediate family or a business with which he or a member of his immediate family is associated. 65 Pa.C.S. § 1102. Section 1103(a) of the Ethics Act prohibits a public official/public employee from using the authority of public office/employment or confidential information received by holding such a public position for the private pecuniary benefit of the public official/public employee himself, any member of his immediate family, or a business with which he or a member of his immediate family is associated. As noted above, the parties have submitted a Consent Agreement and Stipulation of Findings. The parties' Stipulated Findings are set forth above as the Findings of this Commission. We shall now summarize the relevant facts as contained therein. Background Respondent Jacobs served as a Member of the Board from July 25, 1996, to December 7, 2009. Jacobs previously served as a Member of the Board from December 4, 1989, until June 11, 1992. Respondent has served as President and Vice-President of the Board, most recently serving as President from December 5, 2005, through December 8, 2006. The Board consists of nine Members. Signature authority over School District accounts rests with the Board President, Board Secretary, and Board Treasurer. School District checks require the signatures of any two of the three authorized signatories. The Board receives informational packets before each meeting. The packets are developed by the superintendent with input from the Board President, Vice-President, and Business Manager (a/k/a Director of Administrative Services) and include the monthly travel matrix. The travel matrix notes potential travel by district representatives, the date and time of travel, the specific conference/training to be attended, the estimated cost, the conference/training location, and the fund from which payment will occur. The travel matrix is to be voted on and approved by the Board in order for the travel to occur. The registration process for attendance at conferences/training may be initiated prior to the approval of the travel matrix. Travel not documented on the matrix may occur if last minute in nature. From March 2004 until July 2006, School District employees and Board Members Jacobs, 09-013 Page 39 were authorized to receive reimbursement for reasonable expenses supported by receipts while on School District business. In July 2006 the School District changed the travel expense reimbursement policy as a result of perceived reimbursement abuse by various Board Members. Board Members are encouraged to attend training events including conferences. Board Members in travel status are permitted to travel to out-of-state conferences only one day in advance. One day advance travel applies to the official start of the conference or to any pre-conference workshops that Board Members have been pre-registered to attend. Board Members in travel status are permitted to remain on site at the conference location after the close of the conference depending on the time of day that the conference concludes. Board Members are expected to return the same day that the conference closes if the conference concludes by or about mid-day. Board Members are permitted to rent vehicles at the expense of the School District while in travel status if the rental is necessary and can be justified. If a rental vehicle is not necessary, the School District will reimburse Board Members for fees incurred regarding necessary public transportation such as the use of taxis. Board Members traveling on School District related business are required to submit a written expense report (“Expense Report”) upon return, detailing the specific amount of expense reimbursement requested. During the time period relevant to this case, the Expense Report documented the individual claiming reimbursement, travel information (dates, conference name and location, etc.), specific expenses incurred, and total reimbursement claimed. Any advances issued were subtracted from the total amount due. The report was processed through the business office and required the signature of the individual submitting the report as well as review by the School District Business Manager and/or Superintendent. Once reviewed, the reimbursement was coded and a reimbursement check was issued. The expense reimbursement check was included on one of the two bill lists to be approved at the next legislative Board meeting. The National School Board Association Annual Conferences The National School Board Association (“NSBA”) holds an Annual Conference and Exposition for the purpose of providing educational and informational opportunities to educators and school board members. The NSBA annual conference officially begins on Saturday and concludes on or about noon the following Tuesday. “Early bird” workshops, pre-conference workshops, and other sessions as well as registration are available the Friday prior to the start of the Conference. Individuals desiring to attend the NSBA annual conference must pre-register for the event, which includes payment of a registration fee for the conference and additional registration fee(s) for any “early bird” workshop(s) the individual plans to attend. Registration procedures for the conference include reservation of a hotel room through the NSBA Housing Bureau. The conference brochure identifies hotels offering special conference rates. Individuals registering for housing through the NSBA Housing Bureau are to provide their first five choices of hotels. The NSBA offers complimentary all-day shuttles between conference hotels and the conference site. The registrant’s conference badge is the ticket for the registrant, his/her spouse or guest, and his/her children to ride the shuttle. Board Members interested in attending the NSBA annual conference inform the Superintendent’s secretary, who lists their names on a “travel matrix” to be approved at the next legislative Board meeting. The Superintendent’s secretary typically registers the interested Board Members for the NSBA annual conference and submits hotel choices for Jacobs, 09-013 Page 40 the attending Board Members once registration is confirmed. Each Board Member provides his or her specific hotel choices to the Superintendent’s secretary for submission. The NSBA Housing Bureau subsequently notifies the Superintendent’s secretary of the hotels with which Board Member reservations have been made. The 2004 NSBA Annual Conference The NSBA held its 2004 annual conference at the Orange County Convention Center (“OCCC”) in Orlando, Florida. The conference officially began on Saturday, March 27, 2004, at 8:00 a.m. and officially concluded on Tuesday, March 30, 2004, at 10:30 a.m. At the November 20, 2003, Board meeting, Respondent and three additional Board Members were approved for travel to the 2004 NSBA annual conference for the specified dates of March 27-30, 2004. Respondent was present and participated in the unanimous 6-0 vote to approve the November 2003 travel matrix authorizing the aforesaid travel. Respondent’s registration fee for the 2004 NSBA annual conference was paid via School District General Fund check number 034774, dated October 31, 2003. Check number 034774 was approved by the Board on November 20, 2003, with Respondent present and participating in the unanimous vote of approval. Respondent obtained airline tickets for travel to the 2004 NSBA annual conference. Respondent’s travel itinerary provided for travel to Orlando, Florida, on March 25, 2004, and return from Orlando to Pittsburgh, Pennsylvania, on March 29, 2004. Respondent’s travel itinerary included one extra day in advance of the conference beyond what was permitted by the School District. School District General Fund check number 035011 dated November 26, 2003, was issued to Respondent as reimbursement for the cost of her 2004 NSBA conference air fare. Check number 035011 was approved by the Board on January 22, 2004, with Respondent present and participating in the unanimous vote of approval. In March 2004 Respondent received School District General Fund check number 035618, dated March 15, 2004, in the amount of $922.50 as a travel advance for travel to the 2004 NSBA Annual Conference. Check number 035618 was approved by the Board on April 22, 2004, with Respondent present and participating in the unanimous vote of approval. Respondent traveled to Orlando, Florida, for the 2004 NSBA annual conference on March 25, 2004, two days in advance of the official conference start. Respondent was not registered for any pre-conference workshops at the 2004 NSBA annual conference. Respondent was assigned lodging for the 2004 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Hard Rock Hotel located at 5800 Universal Boulevard, Orlando, Florida, approximately five miles from the OCCC. The room rate at the Hard Rock Hotel for a double occupancy room was $185.00 per night plus taxes of $21.28 per night for a total cost of $206.28 per night. Respondent was scheduled to arrive on March 25, 2004, two days prior to the start of the conference, and depart on March 29, 2004. Free shuttle busses traveled from the OCCC to conference hotels, including the Hard Rock Hotel, continuously throughout the days of the NSBA conference. However, upon arrival in Orlando, Board Member John Karpa (“Karpa”) rented a vehicle for convenience purposes while in Orlando, Florida, attending the 2004 NSBA conference. The vehicle was rented from March 25, 2004, at 11:06 a.m. to March 29, 2004, at 9:54 a.m., at a total cost of $604.84. Respondent used the vehicle rented by Karpa on a consistent basis for convenience and personal purposes. The parties have stipulated that Jacobs, 09-013 Page 41 Respondent realized a private pecuniary benefit of $302.42 ($604.84 cost ÷ 2 Board Members) as a result of utilizing a rental vehicle that was not necessary for transportation purposes in association with the 2004 NSBA annual conference. Respondent and Karpa utilized a rental vehicle out of convenience rather than necessity. Respondent checked-in to the Hard Rock Hotel on March 25, 2004, and checked- out on March 29, 2004. The complete cost for Respondent’s lodging and additional expenses documented on her folio totaled $922.52. Respondent incurred charges at the Hard Rock Hotel for valet parking fees totaling $48.00. The parties have stipulated that Respondent realized a financial gain of $24.00 ($48.00 ÷ 2 Board Members) in relation to valet parking fees incurred at the Hard Rock Hotel during her attendance at the 2004 NSBA annual conference. Respondent’s lodging expense for March 25, 2004--the extra night Respondent spent in Orlando--totaled $206.28 ($185.00 nightly rate plus $21.28 in taxes). Respondent’s expenses for subsistence for March 25, 2004, totaled a minimum of $24.06. Respondent also claimed and received reimbursement from the School District for parking fees in the amount of $9.50 for March 25, 2004. On April 5, 2004, Respondent completed, signed and submitted for approval an Expense Report for the 2004 NSBA annual conference requesting reimbursement totaling $180.70 in addition to the travel advance she had already received. The Expense Report documented expenses of $1,103.20 less the $922.50 advance for a total of $180.70 claimed by Respondent. The reimbursement request was approved by School District Superintendent Skender. Respondent was issued School District General Fund check number 035929, dated April 26, 2004, in the amount of $180.70 for reimbursement claimed as a result of traveling to Orlando, Florida, for the 2004 NSBA annual conference. Check number 035929 was on a bill list that was approved for payment at the May 20, 2004, regular Board meeting. Respondent was present and participated in the vote to approve bills presented at the May 20, 2004, Board meeting. Incidental expenses of a personal nature incurred by Respondent for which Respondent claimed and received reimbursement from the School District included tips totaling $25.00. The parties have stipulated that Respondent received a private pecuniary benefit in the amount of $591.26 by claiming and receiving reimbursement from the School District for the following personal expenses relative to the 2004 NSBA annual conference: (1) $206.28 for one extra night of lodging at the Hard Rock Hotel on March 25, 2004 ($185.00 nightly rate plus taxes of $21.28); (2) $24.06 for subsistence for March 25, 2004; (3) $9.50 for airport parking fees on March 25, 2004; (4) $302.42 for vehicle rental; (5) $24.00 for valet parking of the rented vehicle at the Hard Rock Hotel; and (6) $25.00 for claimed tips. Fact Findings 58, 141. The 2005 NSBA Annual Conference The NSBA held its 2005 annual conference at the San Diego Convention Center (“SDCC”) in San Diego, California. The conference officially began on Saturday, April 16, 2005, at 8:00 a.m. and officially concluded on Tuesday, April 19, 2005, at 11:00 a.m. At the October 21, 2004, Board meeting, Respondent and four additional Board Members were approved for travel to the 2005 NSBA annual conference for the specified dates of April 14-20, 2005. Respondent was present and participated in the unanimous Jacobs, 09-013 Page 42 vote to approve the October 2004 travel matrix authorizing the aforesaid travel. Respondent’s registration fee for the 2005 NSBA annual conference was paid via School District General Fund check number 037789, dated February 17, 2005. Check number 037789 was approved by the Board on February 17, 2005, with Respondent present and participating in the unanimous vote of approval. Respondent obtained airline tickets for travel to the 2005 NSBA annual conference. Respondent’s travel itinerary provided for travel to San Diego, California, on April 14, 2005, and return from San Diego, California, to Pittsburgh, Pennsylvania, on April 19, 2005. Respondent’s travel itinerary included one extra day in advance of the conference beyond what was permitted by the School District. School District General Fund check number 036869 dated October 15, 2004, was issued to Respondent as reimbursement for the cost of her 2005 NSBA conference air fare. Check number 036869 was approved by the Board on October 21, 2004, with Respondent present and participating in the unanimous vote of approval. In or about March 2005 Respondent received School District General Fund check number 038062, dated March 31, 2005, in the amount of $1,016.60, and check number 038063 dated March 31, 2005, in the amount of $300.00, as travel advances for travel to the 2005 NSBA Annual Conference. Both of these checks were approved by the Board on April 21, 2005, with Respondent present and participating in the unanimous vote of approval. Respondent traveled to San Diego, California, for the 2005 NSBA annual conference on April 14, 2005, two days in advance of the official conference start. Respondent was not registered for any pre-conference workshops at the 2005 NSBA annual conference. Respondent was assigned lodging for the 2005 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Sheraton San Diego Hotel & Marina located at 1380 Harbor Island Drive, San Diego, California, approximately four miles from the SDCC. The room rate at the Sheraton San Diego Hotel & Marina for a double occupancy room was $184.00 per night plus taxes of $19.40 per night for a total cost of $203.40 per night. Respondent was scheduled to arrive on April 14, 2005, two days prior to the start of the conference, and depart on April 19, 2005. Neither Respondent nor Karpa rented a vehicle for transportation purposes in relation to the 2005 NSBA annual conference. Respondent and Karpa routinely utilized public transportation (taxis) for transportation purposes. Respondent checked-in to the Sheraton San Diego Hotel & Marina on April 14, 2005, and checked-out on April 19, 2005. The complete cost for Respondent’s lodging plus an additional telephone expense for a call to the School District, as documented on her folio, totaled $1,035.19. Respondent’s lodging expense for April 14, 2005--the extra night Respondent spent in San Diego--totaled $203.40 ($184.00 nightly rate plus $19.40 in taxes). Respondent’s expenses for subsistence for April 14, 2005, totaled a minimum of $20.45. Respondent also claimed and received reimbursement from the School District for inflated taxi expenses. Of the eight cab fare receipts for which Respondent ultimately received reimbursement, four of the receipts were inflated over the actual fares incurred, resulting in a financial gain of approximately $66.52 to Jacobs as shown in the chart at Fact Finding 85. Board Members are not permitted to inflate the amount of reimbursement claimed and are limited to the expense amount actually incurred. Jacobs, 09-013 Page 43 On April 21, 2005, Respondent completed, signed and submitted for approval an Expense Report for the 2005 NSBA annual conference requesting reimbursement totaling $111.15 in addition to the travel advances she had already received. A miscalculation in the Expense Report was corrected by School District personnel upon processing the Expense Report. The corrected Expense Report documented expenses of $1,428.26 less $1,316.00 for advances for a total of $112.26 claimed by Respondent. The reimbursement request was approved by School District Superintendent Skender and Director of Administrative Affairs Charles Lanna. Respondent was issued School District General Fund check number 038213, dated April 25, 2005, in the amount of $112.26 for reimbursement claimed as a result of traveling to San Diego, California, for the 2005 NSBA annual conference. Check number 038213 was on a bill list that was approved for payment at the May 26, 2005, regular Board meeting. Respondent was present and participated in the unanimous vote to approve bills presented at the May 26, 2005, Board meeting. Incidental expenses of a personal nature incurred by Respondent for which Respondent claimed and received reimbursement from the School District included tips totaling $12.00. The parties have stipulated that Respondent received a private pecuniary benefit in the amount of $302.37 by claiming and receiving reimbursement from the School District for the following personal expenses relative to the 2005 NSBA annual conference: (1) $203.40 for one extra night of lodging at the San Diego Hotel & Marina on April 14, 2005 ($184.00 nightly rate plus taxes of $19.40); (2) $20.45 for subsistence for April 14, 2005; (3) $66.52 for excess cab fare reimbursement; and (4) $12.00 for claimed tips. Fact Findings 87, 141. The 2006 NSBA Annual Conference The NSBA held its 2006 annual conference at the Lakeside Center at McCormick Place in Chicago, Illinois. The conference officially began on Saturday, April 8, 2006, at 8:00 a.m. and officially concluded on Tuesday, April 11, 2006, at 11:00 a.m. At the November 17, 2005, Board meeting, Respondent and two additional Board Members were approved for travel to the 2006 NSBA annual conference for the specified dates of April 8-11, 2006. Respondent was present and seconded the motion and participated in the unanimous vote to approve the November 2005 travel matrix authorizing the aforesaid travel. Respondent’s registration fee for the 2006 NSBA annual conference was paid via School District General Fund check number 040380, dated December 15, 2005. Check number 040380 was approved by the Board on January 19, 2006, with Respondent present and participating in the unanimous vote of approval. Respondent obtained airline tickets for travel to the 2006 NSBA annual conference. Respondent’s travel itinerary provided for travel to Chicago, Illinois, on April 6, 2006, and return from Chicago, Illinois, to Pittsburgh, Pennsylvania, on April 10, 2006. Respondent’s travel itinerary included one extra day in advance of the conference beyond what was permitted by the School District. School District check number 040269 dated November 21, 2005, was issued to Respondent as reimbursement for the cost of her 2006 NSBA conference air fare. Check number 040269 was approved by the Board on January 19, 2006, with Respondent present and participating in the unanimous vote of approval. In or about March 2006 Respondent received School District General Fund check Jacobs, 09-013 Page 44 number 041142, dated March 31, 2006, in the amount of $300.00 as a travel advance for subsistence and cab fare in relation to travel to the 2006 NSBA Annual Conference. Check number 041142 was approved by the Board on April 20, 2006, with Respondent present and participating in the unanimous vote of approval. Respondent traveled to Chicago, Illinois, for the 2006 NSBA annual conference on April 6, 2006, two days in advance of the official conference start. Respondent was not registered for any pre-conference workshops at the 2006 NSBA annual conference. Respondent was assigned lodging for the 2006 NSBA annual conference for herself and her spouse (Martin Jacobs) at the Marriott Chicago Downtown Magnificent Mile located at 540 North Michigan Avenue, Chicago, Illinois, approximately five and one-half miles from the Lakeside Center at McCormick Place. The room rate at the Marriott Chicago Downtown Magnificent Mile for a double occupancy room was $199.00 per night plus taxes of $30.64 per night for a total cost of $229.64 per night. Respondent was scheduled to arrive on April 6, 2006, two days prior to the start of the conference, and depart on April 10, 2006. Neither Respondent nor Karpa rented a vehicle for transportation purposes in relation to the 2006 NSBA annual conference. Respondent and Karpa routinely utilized public transportation (taxis) for transportation purposes. Respondent checked-in to the Marriott Chicago Downtown Magnificent Mile on April 6, 2006, and checked-out on April 10, 2006. The complete cost for Respondent’s lodging totaled $918.56. Respondent’s lodging expense for April 6, 2006--the extra night Respondent spent in Chicago--totaled $229.64 ($199.00 nightly rate + $30.64 in applicable taxes). Respondent’s expenses for subsistence for April 6, 2006, totaled a minimum of $64.86. Respondent also claimed and received reimbursement from the School District for parking fees in the approximate amount of $5.95 for April 6, 2006. Receipts submitted by Respondent for reimbursement for the day of April 7, 2006, document Respondent’s presence in Chicago, Illinois, as well as the fact that Respondent spent no significant amount of time at the convention center on that day. Respondent also claimed and received reimbursement from the School District for inflated taxi expenses. All five of the cab fare receipts that Respondent submitted for reimbursement were inflated over the actual fares incurred, resulting in a financial gain of approximately $69.17 to Respondent as shown in the chart at Fact Finding 113. Board Members are not permitted to inflate the amount of reimbursement claimed and are limited to the expense amount actually incurred. On April 17, 2006, Respondent completed, signed and submitted for approval an Expense Report for the 2006 NSBA annual conference requesting reimbursement totaling $917.89 in addition to the travel advance she had already received. The Expense Report documented expenses of $1,217.89 less the $300.00 advance for a total of $917.89 claimed by Respondent. The reimbursement request was approved by Lanna. Respondent was issued School District General Fund check number 041365, dated April 28, 2006, in the amount of $917.89 for reimbursement claimed as a result of traveling to Chicago, Illinois, for the 2006 NSBA annual conference. Check number 041365 was on a bill list that was approved for payment at the May 18, 2006, regular Board meeting. Respondent was present and participated in the unanimous vote to approve bills presented at the May 18, 2006, Board meeting. Jacobs, 09-013 Page 45 Incidental expenses of a personal nature incurred by Respondent for which Respondent claimed and received reimbursement from the School District included tips totaling $14.00. The parties have stipulated that Respondent received a private pecuniary benefit in the amount of $383.62 by claiming and receiving reimbursement from the School District for the following personal expenses relative to the 2006 NSBA annual conference: (1) $229.64 for one extra night of lodging at the Marriott Chicago Downtown Magnificent Mile on April 6, 2006 ($199.00 nightly rate + $30.64 in applicable taxes); (2) $64.86 for subsistence for April 6, 2006; (3) $5.95 for parking expenses on April 6, 2006; (4) $69.17 for excess cab fare reimbursement; and (5) $14.00 for claimed tips. Fact Findings 115, 141. The 2008 NSBA Annual Conference The NSBA held its 2008 annual conference at the OCCC in Orlando, Florida. The conference officially began on Saturday, March 29, 2008, at 8:00 a.m. and officially concluded on Tuesday, April 1, 2008, at 11:00 a.m. At the January 24, 2008, Board meeting, Respondent and three additional Board Members were approved for travel to the 2008 NSBA annual conference for the specified dates of March 28-31 and April 1-2, 2008. Respondent was present and voted in favor of approving the out-of-state 2007-2008 travel matrix authorizing the aforesaid travel. Respondent’s registration fee for the 2008 NSBA annual conference was paid via School District General Fund check number 046893, dated March 14, 2008. Check number 046893 was approved by the Board on April 24, 2008, with Respondent present and participating in the unanimous vote of approval. Respondent obtained airline tickets for travel to the 2008 NSBA annual conference. Respondent’s travel itinerary provided for travel to Orlando, Florida, on March 28, 2008, and return from Orlando, Florida, to Pittsburgh, Pennsylvania, on April 1, 2008. School District check number 046839 dated February 29, 2008, was issued to Respondent as reimbursement for the cost of her 2008 NSBA conference air fare. Check number 046839 was approved by the Board on March 20, 2008, with Respondent participating in the unanimous vote of approval. In or about March 2008 Respondent received School District General Fund check number 047011, dated March 25, 2008, in the amount of $180.00 as a travel advance for meals in relation to travel to the 2008 NSBA Annual Conference. Check number 047011 was approved by the Board on April 24, 2008, with Respondent present and participating in the unanimous vote of approval. Respondent was assigned lodging for the 2008 NSBA annual conference for herself and her spouse (Martin Jacobs) at the La Quinta Inn & Suites located at 8504 Universal Blvd., Orlando, Florida, approximately one mile from the OCCC. The room rate at the La Quinta Inn & Suites for a double occupancy room was $102.00 per night. Respondent was scheduled to arrive on March 28, 2008, and depart on April 1, 2008. Free shuttle busses traveled from the OCCC to conference hotels, including the La Quinta Inn & Suites, continuously throughout the days of the NSBA conference. However, Respondent rented a vehicle for convenience purposes while in Orlando, Florida, attending the 2008 NSBA conference. The total cost of the rental vehicle was $364.00. Respondent and two other Board Members used the rental vehicle. Respondent submitted for reimbursement in the amount of only $316.04 for the vehicle rental. The parties have Jacobs, 09-013 Page 46 stipulated that Respondent realized a private pecuniary benefit of $105.35 ($316.04 cost ÷ 3 Board Members) as a result of utilizing a rental vehicle that was not necessary for transportation purposes in association with the 2008 NSBA annual conference. The vehicle was rented out of convenience rather than necessity. Respondent checked-in to the La Quinta Inn & Suites on March 28, 2008, and checked-out on April 1, 2008. The complete cost for Respondent’s lodging totaled $408.00. On or about April 17, 2008, Respondent completed, signed and submitted for approval an Expense Report for the 2008 NSBA annual conference requesting reimbursement totaling $724.04 in addition to the travel advance she had already received. The Expense Report documented expenses of $1,790.04 less the $1,066.00 paid by the School District for items including the advance to Respondent, for a total of $724.04 claimed by Respondent. The reimbursement request was approved by Lanna. Respondent was issued School District General Fund check number 047244, dated April 30, 2008, in the amount of $724.04 for reimbursement claimed as a result of traveling to Orlando, Florida, for the 2008 NSBA annual conference. Check number 047244 was on a bill list that was approved for payment at the May 22, 2008, regular Board meeting. Respondent was present and participated in the unanimous vote to approve the bills presented at the May 22, 2008, Board meeting. Respondent claimed but did not receive reimbursement from the School District for tips and parking fees. The parties have stipulated that Respondent received a private pecuniary benefit in the amount of $105.35 by claiming and receiving reimbursement from the School District for the aforesaid vehicle rental expense relative to the 2008 NSBA annual conference. Fact Findings 137, 141. In a sworn statement provided to Commission investigators on February 4, 2010, Respondent stated, inter alia, that: (1) she did not register for or attend any type of pre- conference workshops in relation to the 2004, 2005, 2006, and/or 2008 NSBA conferences; (2) she had no official reason to arrive two days prior to the official start of the NSBA conferences in 2004, 2005, and 2006; (3) she utilized rental vehicles at the 2004 and 2008 NSBA conferences primarily for convenience reasons; (4) she did not abstain from any bill lists documenting either payment on her behalf or reimbursement for expenses related to NSBA annual conferences; and (5) that she was willing to make restitution to the School District regarding expenses paid/reimbursements received in association with NSBA annual conferences. Respondent maintains that her actions were unintentional. Nonetheless, she acknowledges the legal and factual conclusions which are supported by the Stipulated Findings. Respondent realized a total private pecuniary gain of at least $1,382.60 as a result of submitting expenses, accepting payment by/reimbursement from the School District for submitted expenses, and voting to approve bill lists on which payments/reimbursements were documented for expenses of a personal nature in association with her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences. Fact Finding 141. Having highlighted the Stipulated Findings and issues before us, we shall now apply the Ethics Act to determine the proper disposition of this case. The parties' Consent Agreement sets forth a proposed resolution of the allegations as follows: Jacobs, 09-013 Page 47 3. The Investigative Division will recommend the following in relation to the above allegations: a. That a violation of Section 1103(a) of the Public Official and Employee Ethics Act, 65 Pa.C.S. §1103(a) occurred in relation to Jacobs’s receipt of personal expenses and travel to conventions not related to any official Board function. 4. Jacobs agrees to make payment in the amount of $1,382.60 in settlement of this matter payable to the Sto-Rox School District and forwarded to the Pennsylvania State Ethics Commission within thirty (30) days of the issuance of the final adjudication in this matter. 5. The Investigative Division will recommend that the State Ethics Commission take no further action in this matter; and make no specific recommendations to any law enforcement or other authority to take action in this matter. Such, however, does not prohibit the Commission from initiating appropriate enforcement actions in the event of Respondent's failure to comply with this agreement or the Commission's order or cooperating with any other authority who may so choose to review this matter further. Consent Agreement, at 1-2. In considering the Consent Agreement of the parties, we agree that a violation of Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), occurred when Respondent received reimbursement from the School District for expenses of a personal nature claimed as to her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences. Cf., Maritz, Order 1525; Regola, Order 1517; Melenia, Order 1516; Hopkin, Order 1515; Matta, Order 1439; Tancredi, Order 1434; Hoover, Order 1348; Sullivan, Order 1245; Choura, Order 942. Respondent realized a total private pecuniary gain of at least $1,382.60 as a result of submitting expenses, accepting payment by/reimbursement from the School District for submitted expenses, and voting to approve bill lists on which payments/reimbursements were documented for expenses of a personal nature in association with her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences, as calculated at Fact Finding 141. Such personal expenses included lodging and subsistence for unauthorized extra days spent at conference sites prior to conferences, unnecessary vehicle rental expenses, excess cab fare reimbursement, valet parking and other personal parking expenses, and tips. Respondent used the authority of office by claiming and accepting payments/reimbursements for such personal expenses and by voting to approve bill lists that included payments/reimbursements for such personal expenses. Accordingly, we hold that a violation of Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), occurred in relation to Respondent’s receipt of a private pecuniary benefit consisting of payments/reimbursements by the School District for personal expenses as to her attendance at the 2004, 2005, 2006, and 2008 NSBA annual conferences, which expenses were not related to any official Board function. As part of the Consent Agreement, Respondent has agreed to make payment in the Jacobs, 09-013 Page 48 amount of $1,382.60 payable to the Sto-Rox School District and forwarded to this Commission within thirty (30) days of the issuance of the final adjudication in this matter. We determine that the Consent Agreement submitted by the parties sets forth the proper disposition for this case, based upon our review as reflected in the above analysis and the totality of the facts and circumstances. Accordingly, per the Consent Agreement of the parties, Respondent is directed to make payment in the amount of $1,382.60 payable to the Sto-Rox School District and th forwarded to this Commission by no later than the thirtieth (30) day after the mailing date of this adjudication and Order. Compliance with the foregoing will result in the closing of this case with no further action by this Commission. Noncompliance will result in the institution of an order enforcement action. IV.CONCLUSIONS OF LAW: 1. As a Member of the Sto-Rox School District (“School District’) Board of Directors from July 25, 1996, to December 7, 2009, Respondent Linda Jacobs (“Jacobs”) has been a public official subject to the provisions of the Public Official and Employee Ethics Act (“Ethics Act”), now codified at 65 Pa.C.S. § 1101 et seq. 2. Jacobs violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), in relation to her receipt of a private pecuniary benefit consisting of payments/reimbursements by the School District for personal expenses as to her attendance at the 2004, 2005, 2006, and 2008 National School Board Association (“NSBA”) annual conferences, which expenses were not related to any official Board function. In Re: Linda Jacobs, : File Docket: 09-013 Respondent : Date Decided: 3/25/10 : Date Mailed: 4/9/10 ORDER NO. 1554 1. As a Member of the Sto-Rox School District (“School District’) Board of Directors, Linda Jacobs (“Jacobs”) violated Section 1103(a) of the Public Official and Employee Ethics Act (“Ethics Act”), 65 Pa.C.S. § 1103(a), in relation to her receipt of a private pecuniary benefit consisting of payments/reimbursements by the School District for personal expenses as to her attendance at the 2004, 2005, 2006, and 2008 National School Board Association (“NSBA”) annual conferences, which expenses were not related to any official Board function. 2. Per the Consent Agreement of the parties, Jacobs is directed to make payment in the amount of $1,382.60 payable to the Sto-Rox School District and forwarded to th the Pennsylvania State Ethics Commission by no later than the thirtieth (30) day after the mailing date of this Order. 3. Compliance with Paragraph 2 of this Order will result in the closing of this case with no further action by this Commission. a. Non-compliance will result in the institution of an order enforcement action. BY THE COMMISSION, ___________________________ Louis W. Fryman, Chair