HomeMy WebLinkAbout80-552 MikesicTO:
DISCUSSION:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
March 3, 1980
ADVICE OF CHIEF COUNSEL
Nicholas J. Mikesic, Esquire
220 Central Park Building
132 Park Place
Johnstown, PA 15906
Advice 1/ 552
RE: Spouse of a Public Official Serving as Auditor of Public
Official's Accounts
FACTS:
On February 13, Nicholas J. Mikesic, Solicitor for the
Lower Yoder Township Board of Supervisors wrote this Commission
asking for an opinion as to two fact situations:
(1) Husband is Township Supervisor and Secretary- Treasurer;
Wife is Township Auditor.
(2) Husband is Township Auditor; Wife is appointed Township
Earned Income Tax and Per Capita Tax Collector.
Mr. Mikesic advises he found no specific provisions in the
Second Class Township Code, General Municipal or the Ethics Law.
The issue is whether it is a conflict of interests for a spouse
of a public official to serve as auditor of that public officials
accounts.
Section 3(d) of the State Ethics Act specifically provides
that the State Ethics Commission may address "other areas of
possible conflict."
Section 1 of the State Ethics Act requires that "holders of
or candidates for public office present neither a conflict nor
the appearance of a conflict with the public trust."
The position of auditor requires independence from the
accounts being audit. Independence cannot be achieved where
the auditor has a business interest in the accounts being audited
or is a member of the immediate family of the individual who is
responsible for making expenditures on the accounts.
Nicholas J. Mikesic, Esquire
March 3, 1980
Page 2
DRM /rdp -2
Therefore, it is the position of the State Ethics Commission
that a spouse of a public official may not serve as auditor of
that public official's accounts. Where the necessity to audit
a spouse's accounts arises, and is not a regular part of the
auditor's responsibility, the auditor may hire an independent
accounting firm to perform the audit. Lucchino, 79 -75. It is
presumed in this fact situation, however that a township auditor's
position is a rather minimal one and would involve auditing the
public official's- spouse's accounts as a regular part of the
position.
CONCLUSION:
The spouse of a public official may not serve as auditor
where the primary responsibility of that auditor is to audit•
that public official's accounts.
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
requestor 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 request if you
feel this reply does not suffice.
This letter is a public record and will be made
available as such.
7 :'/7 / 0 2114 7
DAVID RITTENHOUSE MORRISON
Chief Counsel