HomeMy WebLinkAbout81-587 WoernerE. C. Woerner
Maloney, Woerner & Co., CPA
1201 Bridgetown Pike
Feasterville, PA 19047
RE: Statements of Financial Interests, CPA
Dear Mr. Woerner:
STATE ETHICS COMMISSION -
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
July 1, 1981
ADVICE OF COUNSEL
"Public official." Any elected or appointed
official in the Executive, Legislative or
Judicial Branch of the State or any
81 -587
This responds to your letter of April 30, 1981, in which
you requested an opinion from the Ethics Commission.
Issue: You asked for advice as to whether you, your firm or
partners are required to file Statements of Financial Interests
when you serve as:
(1) Trainers and supervisors of the bookkeeping personnel
of a Second Class Township.
(2) Court appointed auditors of the records of a Second
Class Township.
Facts: You are an independent certified public accountant.
You train and supervise bookkeeping personnel of a Second Class
Township. If necessary, you assist in updating the accounting
records and in reconciling books to bank statements. You
design new accounting procedures but do not audit the Township's
records. The Court also appointed you to audit and to report
on the records of a Second Class Township.
Discussion: The Ethics Act, 65 P.S. §401 et. seq., requires
public officials and public employees to file Statements of
Financial Interests. Id §404. Persons not within the statutory
definition of "public official" or "public employee" need not
file statements.
The Act defines public official and public employee as
follows:
E. C. Woerner
July 1, 1981
Page 2
political subdivisior thereof, provided
that it shall not include members of
advisory boards that have no authority
to expend public funds other than
reimbursement for personal expense,
or otherwise exercise the power of
the State or any political subdivision
thereof. "Public official" shall not
include any appointed official who
receives no compensation other than
reimbursement for actual expenses.
"Public employee" Any individual
employed by the Commonwealth or a
political subdivision who is respon-
sible for taking or recommending
official action of a non - ministerial
nature with regard to:
(1) contracting and procurement;
(2) administering or monitoring grants
or subsidies;
(3) planning or zoning;
(4) inspecting, licensing, regulating or
auditing any person; or
(5) any other activity where the official
action has an economic impact of
greater than de minimus nature on the
interests of any person.
As to your activities described in (1) above, these
activities do not bring you within the ambit of the Act.
Training and supervising employees does not make you a
public official or a public employee required to file Statements
of Financial Interests.
As to (2) above, we assume that your appointment by the
Court is limited and not meant to replace the Township's
elected /regular auditor with duties as set forth in 53 P.S.
65545 and is not a continuing type of arrangement. If you have
been appointed under 53 P.S. 65745 for a one -year period at the
direction of the Court, as opposed to appointment by the muni-
cipality itself, you are not a public official or a public
employee and are not required to file Statements of Financial
Interests. On the other hand, if you will be the auditor for
the Township on a continuing basis under 53 P.S. 65545, you
must file Statements.
Conclusion: Independent public accountants training and super-
vising Township personnel are not public officials or public
employees required to file Statements of Financial Interests.
A Court - appointed, temporary auditor of a Second Class
Township (see 53 P.S. 65745) is not a public employee or official
required to file Statements of Financial Interests. A Court -
appointed auditor serving on a continuing basis must file such
statements.
E. C. Woerner
July 1, 1981
Page 3
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.
This letter is a public record and will be made available
as such.
Finally, if you disagree with this Advice or if you have
any reason to challenge same, you may request that the full
Commission review this Advice. A personal appearance before
the Commission may be scheduled and a formal Opinion from the
Commission will be issued. You should make such a request or
indicate your disapproval of this Advice within the next 30
days. "
SW /rdp
Sincerely,
(4 4 t ',G0-2.0
andra S. C istianson
General Co sel