HomeMy WebLinkAbout81-646 SmithMr. Calvin Smith
Stevens and Lee
607 Washington Street
P.O. Box 679
Reading, PA 19603
Dear Mr. Smith:
Mailing Address:
STATE ETHICS COMMISSION
P.O. BOX 1 179
HARRISBURG, PA 17108
TELEPHONE: (717) 783 -1610
December 4, 1981
ADVICE OF COUNSEL
81 -646
RE: Filing Requirements - School Directors also serving
on Earned Income Tax Bureau Board of Directors
This Advice responds to your letter of October 16, 1981
in which you, as Solicitor to the Berks County Earned Income
Tax Bureau, requested an opinion from the State Ethics
Commission.
Issue: You ask whether the school board directors serving
on the Berks County Earned Income Tax Bureau's Board of
Directors are required to file an additional financial
disclosure statement with the Bureau, even though they have
already filed with their respective school districts.
Facts: You serve as solicitor to the Berks County Earned
Income Tax Bureau. School board directors from its member
school districts comprise the Tax Bureau's Board of Directors.
Members of the Tax Bureau Board have filed financial dis-
closure statements with their respective school districts.
Discussion: Members of the Berks County Earned Income Tax
Bureau Board of Directors are public officials for the
purposes of the Ethics Act, 65 P.S. Section 401 et seq. Your
description of the composition of the Board implies that mem-
State Ethics Commission • 308 Finance Building • Harrisburg, Pennsylvania
Mr. Calvin Smith
December 4, 1981
Page 2
bers fall within the restrictions and requirements established
for "appoirtE.d officials." 51 Pa. Code Section 4.3. Under
these regulations promulgated by the Commission, officials
who are associated with more than one governmental body
shall file a copy of the Statement of Financial Interest
with each governmental body. See also Fraas, 80 -016 and
Flower, 80 -033.
The Berks County Earned Income Tax Bureau is a govern-
mental body independent of each of the respective school
districts whose directors serve on it. Thus, Section 4.3
(d) requires that Tax Bureau Directors file a Statement of
Financial Disclosure with the Tax Bureau as well as with
their respective school districts.
Conclusion: ' School board directors serving on the Berks
County Earned Income Tax Bureau's Board of Directors are
required to file an additional financial disclosure statement
with the Tax Bureau, in addition to the statements they had
previously filed with their respective school districts.
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.
SSC /lma
5476
Sincerely,
Sdndra S. Christianson
General Counsel