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HomeMy WebLinkAbout80-510 DeshlerTo: FACTS: On November 29, 1979 Dennis W. Deshler, an accountant, wrote this Commission requesting a written determination. He advised that he was employed as an accountant for Pleasant Valley Manor, Inc., a non - profit corporation. Pleasant Valley Manor is own by a private corporation which operates the home, however, the county has the license to the nursing home. Effective January 1, 1980, Mr. Deshler became the county auditor for i =onroe County, a six class county. The county auditors have not audited the home since it has been a non - profit corporation. According to the bond agreement, Pleasant Valley Manor, Inc. must retain a outside CPS? firm to perform a annual audit. DISCUSSION: The issue is Whether a county auditor can also be an accountant for a county related nursing horse which is audited by a outside CPA firm. In Lucchino, 79 -75, the Commission held that "a controller who is a attorney shall appointan independent auditing firm or individual where the audit invoives a client or resent client of the controller." In this case the county auditor is an accountant. The same standards would apply to an accountant as an attorney. CO1:CLU SIOLI. Dennis W. Deshler RD 113, Dox 786A E. Stroudsburg, PA 18301 STATE ETHICS COMMISSION P. 0. Box 1179 Harrisburg, PA 17108 January 7, 1980 ADVICE OF CHIEF COUNSEL 80 -510 County auditor as accountant for a nursing home of which the county holds a license. A county auditor who is an accountant is not engaged in a conflict of interest where an independent CPA auditing firm is given the responsibility of auditing a county related nursing home which is a client of the county auditor. Df ; /rdp -2 Dennis W. Deshler: January 3, 1980 Page 2 State Ethics Commission 308 Finance Building Harrisburg, PA 17120 (717) 733 -1610 Pursuant to Section 7 (9) (ii) , this advice is a complete defense in any enforcement proceeding initiated by the Commission, and evidence of good faith conduct in any other civil or criminal proceeding, providing the rccniestor has disclosed truthfully all the material facts and committed the acts complained of in reliance on the advice given. A personal appearance before the Commission and a formal opinion will be issued upon your re nest, if you feel this reply woes not suffice. This letter is a public record and will be made available as such. DAVID RITTENHOUSE IIORRISON Chief Counsel