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HomeMy WebLinkAbout1686 GibbsIn Re: Susan Gibbs, File Docket: 14 -025 Respondent X -ref: Order No. 1686 Date Decided: 1/20/16 Date Mailed: 1/29/16 Before: Nicholas A. Colafella, Chair Mark R. Corrigan, Vice Chair Roger Nick Kathryn Streeter Lewis Maria Feeley Melanie DePalma 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." An Answer was filed and a hearing was requested. A Stipulation of Findings and a Consent Agreement 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. ALLEGATIONS: That Susan Gibbs, a public official /public employee in her capacity as Tax Collector for Coopersburg Borough, Lehigh County, violated [Sections 1103(a), 1104(a), 1105(b)(1), 1105(b)(5), 1105(b)(8), and 1105(b)(9)] of the State Ethics Act (Act 93 of 19988 when she used the authority of her public position to increase her compensation as Tax ollector by charging real estate tax certification fees, which were not approved by the Coopersburg Borough Council; and when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer, she failed to file a Statement of Financial Interests ( "SFI ") form by May 1, 2011, reporting information for the 2010 calendar year; failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014; failed to report her office, directorship, oremployment in Miller& Gibbs on SFIs filed for calendar years 2009 through 2013; failed to report her financial interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013; failed to identify the correct calendar year (box #7) and her "Status" (box #3) on an SFI dated 01/10/2015; and when she failed to include complete and accurate information for "Public Position or Public Office" (box #4) and "Governmental Entity" (box #5) on SFIs filed for calendar years 2009 through 2014. II. FINDINGS: Susan Gibbs ( "Gibbs ") has served as the elected tax collector for Coopersburg Borough ( "Borough ") since approximately 1994. Gibbs, 14 -025 Page 2 a. The Borough is located in Lehigh County, Pennsylvania, and as of the 2010 U.S. Census, it maintained a population of approximately 2,400. b. As the Borough Tax Collector, Gibbs is responsible forcollecting Boroughand Southern Lehigh School District real estate taxes from Borough residents. C. Gibbs does not collect county taxes, as Lehigh County performs tax collection services for county owed taxes. d. As Tax Collector, Gibbs has performed her duties from her residence 2. Gibbs' responsibilities as Tax Collector are limited to the collection of real estate taxes due from Borough residents for the Borough and the Southern Lehigh School District, forwarding said collections to the appropriate taxing body, and reporting del inquentaccounts. 3. In addition to being Tax Collector, Gibbs also was employed as the Treasurerfor the Coopersburg Borough Municipal Authority ( "Borough Municipal Authority ") from at least 2008 through 2014. a. Gibbs received compensation from the Borough Municipal Authority in the amount of $450.00 per annual quarter. 4. In addition to being the elected Tax Collector for the Borough and the Treasurer for the Borough Municipal Authority, Gibbs was also a 50% partner in the accounting firm of Miller & Gibbs. a. Miller & Gibbs maintained a principal location of business of 3037 South Pike Avenue, Allentown, Pennsylvania 18103, and operated as a partnership between Gibbs and Robert C. Miller, Jr. b. The Miller & Gibbs partnership existed from approximately February 8, 1993, until October2013, when ownership was sold to StoudtPoole, PLLC. C. Gibbs provided bookkeeping functions while at Miller & Gibbs. 5. Gibbs received compensation from the Borough as Tax Collector, which was annually set by Borough Council through a Salary Ordinance. Since 2009, this compensation was set at $13,905.00 annually. a. The annual Salary Ordinances did not provide for the receipt of fees for the issuance of real estate tax certifications. b. Compensation approved by annual Salary Ordinance is as follows: Year Ordinance # Term Amount 2009 608 of 2008 01/01/09 — 12/31/09 $13,905.00 2010 617 of 2009 01/01/10 — 12/31/10 $13,905.00 2011 627 of 2010 01/01/11 — 12/31 /11 $13,905.00 2012 634 of 2011 01/01/12 — 12/31/12 $13,905.00 2013 638 of 2012 01/01/13 — 12/31/13 $13,905.00 2014 644 of 2013 01/01/14 — 12/31/14 $13,905.00 2015 647 of 2014 01/01/15 — 12/31/15 $13,905.00. 6. Gibbs' compensation from the Southern Lehigh School District was based on a Gibbs, 14 -025 Page 3 fixed rate per bill sent. a. The annual rate per tax bill, up to the first 2000 bills, is as follows: 2009: $2.00 perbill 2010. $2.25 perbill 2011. $2.32 perbill 2012. $2.39 perbill 2013. $2.46 perbill 2014. $2.56 perbill 2015. $2.64 perbill. b. Gibbs' compensation from the Southern Lehigh School District, as detailed above, was approved by the Southern Lehigh School District Board of School Directors on January 26, 2009, and again on January 27, 2014. C. The January 26, 2009, approval established compensation for calendar years 2010 through 2013. d. The January 27, 2014, approval established compensation for calendar years 2014 through 2017. 7. In addition to the compensation authorized as outlined above, Gibbs was authorized to collect a $10.00 fee per real estate tax certification issued pursuant to Borough Resolution #1 -92. a. During the course of the investigation of this matter, the Investigative Division of the State Ethics Commission was not provided with a copy of Borough Resolution #1 -92, despite requests for any documentation authorizing collection of a real estate tax certification fee. 8. Gibbs annually collected tax payments due the Southern Lehigh School District from approximately 900 Borough residents. a. At no time did Gibbs exceed the 2000 bill mailing threshold to receive a higher per bill compensation rate from the Southern Lehigh School District. 9. Real estate tax certifications are generally required by title /abstract companies as partof real estate settlements. a. Closing companies generally pay the fees charged by tax collectors for real estate tax certifications as a cost of doing business. b. Closing companies often pass these fees along to their customers as partof settlement costs. 10. Since at least 2009, Gibbs, in her capacity as the Borough Tax Collector, has charged and collected real estate tax certification fees in varying amounts that at times exceeded the fee of $10.00 per real estate tax certification authorized by Borough Resolution #1 -92. a. Instead, Gibbs charged a fee of $15.00 per real estate tax certification. 11. During an interview with an investigator from the State Ethics Commission on August 27, 2014, Gibbs confirmed that she generally charged a fee in the amount of Gibbs, 14 -025 Page 4 fifteen dollars ($15.00) per real estate tax certification issued by her a. Gibbs further confirmed that she did not receive any verbal or written approval to charge a $15.00 fee from Borough Council, the governmental entity she is the elected Tax Collector for, during the past five (5) years. b. Gibbs represented that she did not maintain any records detailing the actual number of real estate tax certifications issued by her, or the total compensation she received and retained as a result of [issuing such certifications]. 12. Deed transfer and mortgage filing records for properties located within the geographical boundaries of Coopersburg Borough, Lehigh County, are maintained by the Lehigh County Clerk of Judicial Records, Recorder of Deeds Division. 13. Prior to 2015, Gibbs did not provide the Borough or the Southern Lehigh School District with any information documenting the amount charged or the additional compensation she received as a result of issuing real estate tax certifications. 14. Deed and mortgage records on file with the Lehigh County Recorder of Deeds Office were reviewed and analyzed in order to determine the minimum number of real estate tax certifications which would have been issued by Gibbs since September 25, 2009. a. The September 25, 2009, date was selected as it is five (5) years prior to the [date of the] Notice of Investigation sent by the State Ethics Commission to Gibbs. b. Real estate tax certifications are generally required by lenders as part of all real estate transactions and /or mortgage financing and /or refinancing. C. The estimated number of real estate tax certifications issued by Gibbs was calculated by determining the number of real estate transactions occurring in Lehigh County between September 25, 2009, and March 19, 2015. d. To avoid duplication, deeds and mortgages, or multiple mortgages filed for the same name and /or address, on the same day, or in close proximity of the same day were only included once. An estimated 596 transactions were identified. e. The estimated number of real estate tax certifications issued by Gibbs was multiplied by $5.00to determine the financial gain received by Gibbs as the result of [charging] real estate tax certification [fees] in excess of the amount authorized by the taxing bodies. 15. Based on a fee of $5.00 per real estate tax certification issued (assuming that Gibbs issued a real estate tax certification for each of the transactions identified by the method outlined in paragraph 14 supra), Gibbs would have received an excess of payments totaling approximately $2,980.00 as the result of 596 real estate tax certifications issued by her between September 25, 2009, and March 19, 2015. 16. Payments received by Gibbs for the issuance of real estate tax certifications were retained as cash, cashed if in the form of a check, or deposited into financial accounts Gibbs maintained at Lafayette Ambassador Bank and /or Merrill Lynch. a. Gibbs maintained an account at Lafayette Ambassador Bank ([account number redacted]) into which she deposited some of the real estate tax Gibbs, 14 -025 Page 5 certification fees she received. This account was also the tax collection account she utilized as the Borough Tax Collector. b. Gibbs additionally deposited a portion of the real estate tax certification fees she received into the Merrill Lynch account ([account number redacted]). 17. Between October 1, 2009, and October 1, 2014, Gibbs made no less than sixty -six (66) deposits, totaling $2,528.00, into her Tax Collector account at Lafayette Ambassador Bank, which Gibbs confirmed to a State Ethics Commission Investigator were associated with the issuance of real estate tax certifications. a. Deposited items identified by Gibbs as being associated with real estate tax certifications were in amount of $3.00, $10.00, and /or $15.00, with the majority being [in the amount of] $15.00. 18. Between September 10, 2012, and February 13, 2013, Gibbs deposited 168 checks totaling $2,633.00, which she had received as the result of issuing real estate tax certifications, into the investment account she maintained at Merrill Lynch ([account number redacted]). 19. Around January or early February 2015, Gibbs sent an undated letter to Borough Council President Dr. Jack Felch, seeking Borough Council's approval for a Resolution authorizing her to collect a fee of $15.00 for the issuance of a real estate tax certification. a. Gibbs did not previously report the receipt of the additional compensation to Borough Council. b. Gibbs submitted this letter to Borough Council after receiving the initial Notice of Investigation dated September 25, 2014. 20. Gibbs' request was discussed by Borough Council during its February 17, 2015, and March 17, 2015, meetings. 21. Gibbs represented to Borough Council on February 17, 2015, that she charges $15.00 per real estate tax certification issued and that she issues approximately 50 real estate tax certifications annually. 22. Further discussion and official action regarding the collection of real estate tax certification fees occurred during Borough Council's March 17, 2015, meeting. a. Minutes from that meeting indicate a lengthy discussion on the matter, resulting in Borough Council acknowledging that Gibbs was collecting a fee for real estate tax certifications and requiring her to report the number of real estate tax certifications issued pursuant to Borough Resolution 2015 -8. b. Borough Council further stated it will include a real estate tax certification fee beginning in2016. 23. Borough Resolution 2015 -8, enacted by Borough Council on March 17, 2015, confirmed Borough Council's knowledge that the Borough Tax Collector was charging a fee of $15.00 per real estate tax certification and retaining the funds, but did not direct Gibbs to cease collecting a fee or to return any monies to the Borough. Gibbs, 14 -025 Page 6 24. Between October 1, 2009, and February 13, 2015, Gibbs realized a pecuniary benefit as the result of her utilizing the authority of her office as the Borough Tax Collector to collect a fee in excess of that authorized forthe issuance of real estate tax certifications. a. The ascertainable pecuniary benefit realized in violation of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1101 et seq., equates to approximately $1,825.00. THE FOLLOWING FINDINGS RELATE TO ALLEGATIONS THAT GIBBS, AS THE BOROUGH TAX COLLECTOR AND THE BOROUGH MUNICIPALAUTHORITYTREASURER, FAILED TO FILE COMPLETE AND ACCURATE STATEMENT OF FINANCIAL INTERESTS FORMS FOR THE 2009 THROUGH 2014 CALENDAR YEARS. 25. Gibbs, in her official capacity as the Borough Tax Collector, was annually required to file a Statement of Financial Interests form by May 1, reporting information forthe prior calendar year. 26. Statement of Financial Interests forms on file with the Borough includethe following filings by Gibbs: a. Calendar Year: 2014 (wrong year listed in box #7, 2015 reported) Calendar Year: 2013 Calendar Year: 2012 Calendar Year: 2011 Calendar Year: 2010 (filed 10/14/14 after receiving Notice of Investigation) Calendar Year: 2009. 27. The following summarizes Statement of Financial Interests filing deficiencies contained on forms filed by Gibbs, in her official capacities as the Borough Tax Collector and the Treasurer for the Borough Municipal Authority: a. Gibbs failed to file a Statement of Financial Interests form by May 1, 2011, for the 2010 calendar year. 1. Gibbs filed a Statement of Financial Interests form dated 10/14/14 for the 2010 calendar year .... b. Gibbs failed to provide a response to box #3, Status, on her Statement of Financial Interests form dated 01/10/15 intended forthe 2014 calendaryear. C. Gibbs provided a deficient response to box #7, Calendar Year, on her Statement of Financial Interests form dated 01/10/15 intended for the 2014 calendar year. Gibbs reported 2015 as the calendar year. d. Gibbs provided deficient responses to box #4, Public Position or Public Office, on Statement of Financial Interests forms filed for the 2009 through 2014 calendar years. e. Gibbs provided deficient responses to box #5, Governmental Entity, on Statement of Financial Interests forms filed for the 2009 through 2014 calendar years. f. Gibbs provided deficient responses to box #10, Direct/Indirect Sources of Income, on Statement of Financial Interests forms filed forthe 2009 through 2014calendar years. Gibbs, 14 -025 Page 7 Gibbs failed to report her partnership and employment in Miller & Gibbs in box #13, Office, Directorship, or Employment in any Business, on Statement of Financial Interests forms filed for the 2009 through 2013 calendar years. Gibbs failed to report her 50% partnership in Miller & Gibbs in box #14, Financial Interest in any Business, on Statement of Financial Interests forms filed for the 2010 through 2013 calendar years. DISCUSSION: As the Tax Collector for Coopersburg Borough ( "Borough ") since approximately 1994 and as the Treasurer for the Coopersburg Borough Municipal Authority ( "Borough Municipal Authority ") from at least 2008 through 2014, Respondent Susan Gibbs, also referred to hereinafter as "Respondent," "Respondent Gibbs," and "Gibbs," has been a public official /public employee subject to the provisions of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa. C.S. § 1101 et seq. The allegations are that Gibbs violated Sections 1103(a), 1104(a), 1105(b)(1), 1105(b)(5), 1105(b)(8), and 1105(b)(9) of the Ethics Act: (1) when, as the Borough Tax Collector, she used the authority of her public position to increase her compensation by charging real estate tax certification fees, which were not approved by Borough Council; and (2) when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, she failed to file a Statement of Financial Interests ( "SFI ") form by May 1, 2011, reporting information for the 2010 calendar year; failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014; failed to report her office, directorship, or employment in Miller & Gibbs on SFIs filed for calendar years 2009 through 2013; failed to report her financial interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013; failed to identify the correct calendaryear (box #7) and her "Status" (box #3) on an SFI dated 01/10/2015; and failed to include complete and accurate information for "Public Position or Public Office" (box #4) and "Governmental Entity" (box #5) on SFIs filed for calendar years 2009 through 2014. 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. 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 Gibbs, 14 -025 Page 8 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. Section 1104(a) of the Ethics Act provides that each public official /public employee must file an SFI for the preceding calendar year, each year that he holds the position and the year after he leaves it. Section 1105(b) of the Ethics Act and its subsections detail the financial disclosure that a person required to file the SFI form must provide. Section 1105(b)(1) of the Ethics Act requires the filer to disclose on the SFI his name, address, and public position. Subject to certain statutory exceptions not applicable to this matter, Section 1105(b)(5) of the Ethics Act requires the filer to disclose on the SFI the name and address of any direct or indirect source of income totaling in the aggregate $1,300 or more. Section 1105(b)(8) of the Ethics Act requires the filer to disclose on the SFI any office, directorship or employment in any business entity. Section 1105(b)(9) of the Ethics Act requires the filer to disclose on the SFI any financial interest in any legal entity engaged in business for profit. The term "financial interest" is defined in the Ethics Act as "[a]ny financial interest in a legal entity engaged in business for profit which comprises more than 5% of the equity of the business or more than 5% of the assets of the economic interest in indebtedness." 65 Pa.C.S. § 1102. 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. Gibbs has served as the Borough Tax Collector since approximately 1994. In addition to serving as the Borough Tax Collector, Gibbs was employed as the Borough Municipal Authority Treasurer from atleast 2008 through 2014. Gibbs furtherwas a fifty percent partner in the accounting firm of Miller & Gibbs, which existed from approximately February 8, 1993, until October 2013. As the Borough Tax Collector, Gibbs is responsible for collecting real estate taxes from Borough residents for the Southern Lehigh School District and the Borough. From 2009 through 2015, Gibbs' compensation as the Borough Tax Collector was set in the amount of $13,905.00 per year by Borough Council through annual salary ordinances. The annual salary ordinances did not provide for the receipt of fees forthe issuance of real estate tax certifications. In addition to the aforesaid compensation, Borough Resolution #1 -92 authorized Gibbs to collect a $10.00 fee for each real estate tax certification that she issued. Since at least 2009, Gibbs, in her capacity as the Borough Tax Collector, charged and collected real estate tax certification fees in varying amounts that at times exceeded Gibbs, 14 -025 Page 9 the $10.00 fee authorized by Borough Resolution #1 -92. Gibbs generally charged a $15.00 fee for each real estate tax certification that she issued. Gibbs had not received any verbal or written approval from Borough Council to charge a $15.00 fee for issuing a real estate tax certification. Prior to 2015, Gibbs did not provide the Borough with any information documenting the additional compensation that she received as a result of issuing real estate tax certifications. Around January 2015 or early February 2015, Gibbs sent an undated letter to the Borough Council President, seeking Borough Council's approval for a resolution authorizing her to collect a $15.00 fee for the issuance of a real estate tax certification. Borough Council discussed the collection of real estate tax certification fees at its meetings on February 17, 2015, and March 17, 2015. At the Borough Council meeting on February 17, 2015, Gibbs represented to Borough Council that she charges a $15.00 fee for each real estate tax certification that she issues. At its meeting on March 17, 2015, Borough Council enacted Borough Resolution 2015 -8, which confirmed Borough Council's knowledge that Gibbs was charging a $15.00 fee for each real estate tax certification issued and retaining the funds. Borough Resolution 2015 -8 did not direct Gibbs to cease collecting a fee or to return any monies to the Borough. The parties have stipulated that between October 1, 2009, and February 13, 2015, Gibbs realized a pecuniary benefit in the amount of approximately $1,825.00 as the result of utilizing the authority of her office as the Borough Tax Collector to collect real estate tax certification fees in excess of the fee that was authorized by Borough Resolution #1 -92. With regard to Gibbs' SFIs for calendar years 2009 through 2014, the parties have stipulated that: • Gibbs failed to file an SFI for the 2010 calendar year by May 1, 2011, and she filed her SFI for the 2010 calendar year on October 14, 2014, after receiving the Notice of Investigation issued to her in this matter; • Gibbs provided a deficient response to block number 7 (Calendar Year) on her SFI dated 01/10/2015, which was filed for the 2014 calendar year, by reporting 2015 as the calendar year; • Gibbs failed to provide a response to block number 3 (Status) on her SFI for the 2014 calendar year; • Gibbs provided deficient responses to block number 4 (Public Position or Public Office) on her SFIs for the 2009 through 2014 calendar years; • Gibbs provided deficient responses to block number 5 (Governmental Entity) on her SFIs for the 2009 through 2014 calendar years; • Gibbs provided deficient responses to block number 10 (Direct/Indirect Sources of Income) on her SFIs for the 2009 through 2014 calendar years; • Gibbs failed to report her partnership and employment in Miller & Gibbs in block number 13 (Office, Directorship, or Employment in any Business) on her SFIs for the 2009 through 2013 calendar years; and Gibbs, 14 -025 Page 10 Gibbs failed to report her fifty percent partnership in Miller & Gibbs in block number 14 (Financial Interest in any Business) on her SFIs for the 2010 through 2013 calendar years. 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: The Investigative Division will recommend the following in relation to the above allegations: 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 Gibbs utilizing the authority of her public position to increase her compensation as Tax Collector by charging real estate tax certification fees in excess of [the fee that] was approved by the Coopersburg Borough Council; That a violation of Section 1104(a) of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1104(a), occurred when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer, Gibbs failed to timely file a Statement of Financial Interests ( "SFI ") form by May 1, 2011, reporting information for the 2010 calendar year; C. That a violation of Section 1105(b)(5) of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1105(b)(5), occurred when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer, Gibbs failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014; That a violation of Section 1105(b)(8) of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1105(b)(8), occurred when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer, Gibbs failed to report her office, directorship, or employment in Miller & Gibbs on SFIs filed for calendar years 2009 through 2013; That a violation of Section 1105(b)(9) of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1105(b)(9), occurred when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer Gibbs failed to report her financial Gibbs, 14 -025 Page 11 interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013; and That a violation of Section 1105(b)(1) of the Public Official and Employee Ethics Act, 65 Pa.C.S. § 1105(b)(1), occurred when, as Coopersburg Borough Tax Collector and Coopersburg Borough Municipal Authority Treasurer Gibbs failed to identify the correct calendar year and [her] "Status" on an SFI dated 01/10/2015; and when she failed to include complete and accurate information for "Public Position or Public Office" and "Governmental Entity" on SFIs filed for calendar years 2009 through 2014. 4. Gibbs agrees to make payment in the amount of $1,825.00 in settlement of this matter payable to the Commonwealth of Pennsylvania and forwarded to the Pennsylvania State Ethics Commission within thirty (30) days of the issuance of the final adjudication in this matter. 5. Gibbs agrees to file complete and accurate amended Statements of Financial Interests with Coopersburg Borough through the Pennsylvania State Ethics Commission, for the 2009, 2010, 2011, 2012, 2013 and 2014 calendar years within thirty (30) days of the issuance of the final adjudication in this matter. 6. Gibbs agrees to not accept any reimbursement, compensation or other payment from Coopersburg Borough representing a full or partial reimbursement of the amount paid in settlement of this matter. 7. 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 2 -3. In considering the Consent Agreement, it is clear that as the Borough Tax Collector, Gibbs violated Section 1103(a) of the Ethics Act in relation to her utilization of the authority of her public position to increase her compensation as the Borough Tax Collector by charging real estate tax certification fees in excess of the fee that was approved by Borough Council. Pursuant to Borough Resolution #1 -92, Gibbs, as the Borough Tax Collector, was authorized to collect a $10.00 fee for each real estate tax certification that she issued. Nevertheless, since at least 2009, Gibbs generally charged a $15.00 fee for each real estate tax certification that she issued. Gibbs used the authority of her office as the Borough Tax Collector when she charged real estate tax certification fees that exceeded Gibbs, 14 -025 Page 12 the $10.00 fee authorized by Borough Resolution #1 -92. The parties have stipulated that between October 1, 2009, and February 13, 2015, Gibbs realized a pecuniary benefit in the amount of approximately $1,825.00 as the result of utilizing the authority of her office as the Borough Tax Collector to collect real estate tax certification fees in excess of the fee that was authorized by Borough Resolution #1 -92. Based upon the Stipulated Findings and the Consent Agreement, we hold that as the Borough Tax Collector, Gibbs violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), in relation to her utilization of the authority of her public position to increase her compensation as the Borough Tax Collector by charging real estate tax certification fees in excess of the fee that was approved by Borough Council. Cf., Ahner, Order 1564; Walter, Order 1429; Trexler, Order 1353. Turning to the allegations regarding Gibbs' SFIs, we hold that: (1) a violation of Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to timely file an SFI form by May 1, 2011, reporting information for the 2010 calendar year; (2) a violation of Section 1105(b)(5) of the Ethics Act, 65 Pa.C.S. § 1105(b)(5), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014; (3) a violation of Section 1105(b)(8) of the Ethics Act, 65 Pa.C.S. § 1105(b)(8), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her office, directorship, or employment in Miller & Gibbs on SFIs filed for calendar years 2009 through 2013; (4) a violation of Section 1105(b)(9) of the Ethics Act, 65 Pa.C.S. § 1105(b)(9), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her financial interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013; and (5) a violation of Section 1105)(1) of the Ethics Act, 65 Pa.C.S. § 1105(b)(1), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to identify the correct calendar year and her "Status" on an SFI dated 01/10/2015, and when she failed to include complete and accurate information for "Public Position or Public Office" and "Governmental Entity" on SFIs filed for calendar years 2009 through 2014. As part of the Consent Agreement, Gibbs has agreed to make payment in the amount of $1,825.00 payable to the Commonwealth of Pennsylvania and forwarded to this Commission within thirty (30) days of the issuance of the final adjudication in this matter. Gibbs has also agreed to not accept any reimbursement, compensation or other payment from the Borough representing a full or partial reimbursement of the amount paid in settlement of this matter. Gibbs has further agreed to file complete and accurate amended SFIs for the 2009, 20107 20117 20127 2013, and 2014 calendar years with the Borough, through 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 a 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, Gibbs is directed to make payment in the amount of $1,825.00 payable to the Commonwealth of Pennsylvania and forwarded to this Commission by no later than the thirtieth (30th) day after the mailing date of this adjudication and Order. Per the Consent Agreement of the parties, Gibbs is further directed to not accept any reimbursement, compensation or other payment from the Borough representing a full or partial reimbursement of the amount paid in settlement of this matter. Gibbs, 14 -025 Page 13 To the extent she has not already done so, Gibbs is directed to file complete and accurate amended SFIs for the 2009, 2010, 2011, 2012, 2013, and 2014 calendar years with the Borough, through this Commission, by no later than the thirtieth (30t) day afterthe 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: As the Tax Collector for Coopersburg Borough ( "Borough ") since approximately 1994, and as the Treasurer for the Coopersburg Borough Municipal Authority "Borough Municipal Authority ") from at least 2008 through 2014, Respondent usan Gibbs ( "Gibbs ") has been a public official /public employee subject to the provisions of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. 2. As the Borough Tax Collector, Gibbs violated Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), in relation to her utilization of the authority of her public position to increase her compensation as the Borough Tax Collector by charging real estate tax certification fees in excess of the fee that was approved by Borough Council. 3. A violation of Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to timely file a Statement of Financial Interests ( "SFI ") form by May 1, 2011, reporting information for the 2010 calendar year. 4. A violation of Section 1105(b)(5) of the Ethics Act, 65 Pa.C.S. § 1105(b)(5), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014. 5. A violation of Section 1105(b)(8) of the Ethics Act, 65 Pa.C.S. § 1105(b)(8), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her office, directorship, or employment in Miller & Gibbs on SFIs filed for calendar years 2009 through 2013. 6. A violation of Section 1105(b)(9) of the Ethics Act, 65 Pa.C.S. § 1105(b)(9), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her financial interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013. 7. A violation of Section 1105(b)(1) of the Ethics Act, 65 Pa.C.S. § 1105(b)(1), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to identify the correct calendar year and her "Status" on an SFI dated 01/10/2015, and when she failed to include complete and accurate information for "Public Position or Public Office" and "Governmental Entity" on SFIs filed for calendar years 2009 through 2014. In Re: Susan Gibbs, File Docket: 14 -025 Respondent Date Decided: 1/20/16 Date Mailed: 1/29/16 ORDER NO. 1686 As the Tax Collector for Coopersburg Borough ( "Borough "), Susan Gibbs ( "Gibbs ") violated Section 1103(a) of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1103(a), in relation to her utilization of the authority of her public position to increase her compensation as the Borough Tax Collector by charging real estate tax certification fees in excess of the fee that was approved by Borough Council. 2. A violation of Section 1104(a) of the Ethics Act, 65 Pa.C.S. § 1104(a), occurred when, as the Borough Tax Collector and the Coopersburg Borough Municipal Authority ( "Borough Municipal Authority ") Treasurer, Gibbs failed to timely file a Statement of Financial Interests ( "SFI ") form by May 1, 2011, reporting information for the 2010 calendar year. 3. A violation of Section 1105(b)(5) of the Ethics Act, 65 Pa.C.S. § 1105(b)(5), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report all direct/indirect sources of income in excess of $1,300 on SFIs filed for calendar years 2009 through 2014. 4. A violation of Section 1105(b)(8) of the Ethics Act, 65 Pa.C.S. § 1105(b)(8), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her office, directorship, or employment in Miller & Gibbs on SFIs filed for calendar years 2009 through 2013. 5. A violation of Section 1105(b)(9) of the Ethics Act, 65 Pa.C.S. § 1105(b)(9), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to report her financial interest in Miller & Gibbs on SFIs filed for calendar years 2010 through 2013. 6. A violation of Section 1105(b)(1) of the Ethics Act, 65 Pa.C.S. § 1105(b)(1), occurred when, as the Borough Tax Collector and the Borough Municipal Authority Treasurer, Gibbs failed to identify the correct calendar year and her "Status" on an SFI dated 01/10/2015, and when she failed to include complete and accurate information for "Public Position or Public Office" and "Governmental Entity" on SFIs filed for calendar years 2009 through 2014. 7. Per the Consent Agreement of the parties, Gibbs is directed to make payment in the amount of $1,825.00 payable to the Commonwealth of Pennsylvania and forwRrded to the Pennsylvania State Ethics Commission by no later than the thirtieth (30t ) day after the mailing date of this Order. 8. Per the Consent Agreement of the parties, Gibbs is further directed to not accept any reimbursement, compensation or other payment from the Borough representing a full or partial reimbursement of the amount paid in settlement of this matter. Gibbs, 14 -025 Page 15 9. To the extent she has not already done so, Gibbs is directed to file complete and accurate amended SFIs for the 2009, 2010, 2011, 2012, 2013, and 2014 calendar years with the Borough, though the Pennsylvania State Ethics Commission, by no later than the thirtieth (30th ) day after the mailing date of this Order. 10. Compliance with paragraphs 7, 8, and 9 of this Orderwill 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, Nicholas A. Colafella, Chair