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