HomeMy WebLinkAbout88-588 TodaroMr. David L. Todaro
1327 Broad Street
S. Greensburg, PA 15601
Dear Mr.
This
requested
Todaro:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
P.O. BOX 11470
HARRISBURG, PA 17108 -1470
TELEPHONE (717) 783 -1610
ADVICE OF COUNSEL
June 15, 1988
88 -588
Re: Simultaneous Service, General Ledger Supervisor ii County
Controller's Office, Borough tax Collector
responds to your letter of April 29, 1988, in which you
advice from the State Ethics Commission.
Issue: Whether the State Ethics Act imposes any prohibition or
restriction upon a Supervisor in the County Controller's Office
from also serving as a Borough Tax Collector.
Facts: You state that you are currently employed as a General
Ledger Supervisor in the Westmoreland County Controller's Office
performing mainly accounting work. You state that you are
considering running for the office of Tax Collector in South
Greensburg next year and that since that position is only part -
time, you would want to keep your current job if elected. You
state that you were informed that because you work in the
Controller's Office, you would not be eligible to hold both jobv
on the basis of a prior Ethics Commission ruling which determined
that the jobs were conflicting. You then advise that the
Controller's Office maintains the County auditing function and
pays the tax collector commissions but that you would not be
personally involved with either. You conclude by requesting
advice as to whether it would be a conflict if you are elected
Tax Collector and maintained your employment in the County
Controller's Office.
Mr. David L. Todd &rc
June 15, 1988
Page 2
Discussion: As a General Ledger Supervisor in the County
Controller's Office, you will be considered as a public employee
for the purpose of this advice. Further, if you are elected as
Borough Tax Collector, you would be a public official subject to
the provision of the Ethics Act. Gee Domalakes, Opinion 85 -010;
65 P.S. $402; 51 Pa. Code S1.1.
As to whether the Ethics Act would restrict or prohibit an
employee in the County Controller's Office from also serving as
an e?ect:ed Tax Collector, it is noted that the State Ethics
Conur.ssi_on may only address questions regarding the duties and
responsibilit of public officials within the purview of the
State Ethics Act. The Commission does not specifically have the
statutory jurisdiction to interpret the provisions of the County
Code. If, however, another.provision of law somehow impacts on
the provisions of the State Ethics Act or the Ethics Act or the
Ethics Act accords jurisdiction in relation to other provisions
of law, then this Commission may be required to interpret such
provisions of law. See Bigler, 85 -020.
Section 3(a) of the Ethics Act provides:
Section 3. Restricted Activities;
(a) No public official or public employee
shall use his public office or any
confidential information received through his
holding public office to obtain financial
gain other than compensation provided by law
for himself, a member of his immediate
family, or a business with which he is
associated. 65 P.S. 403(a).
Section 3(a) basically provides that a public official may
not use his public office or confidential information to obtain a
financial gain other than compensation as provided for by law for
himself or a member of his immediate family. Under this
provision, the Ethics Commission has determined that the use of
office by a public official to obtain a gain or benefit for
himself or a member of his immediate family which is not provided
for in law constitutes a "financial gain other than compensation
provided for by law." These determinations have been appealed to
the Commonwealth Court of Pennsylvania which has affirmed the
Orders of the Commission. See McCutcheon v. Stat Ethics
Commission, 77 Pa. Commw. 529 (1983). See also Yocabet v. State
Ethics Commission, Pa. Commw. , 531 i 536 (1987). Of
Mr. David L. Todaro
June 15,1988
Page 3
course, under this provision, a public official may not use his
public position to secure any financial gain for himself or his
immediate family unless a*. is provided for by law. Domalakes,
85 -010.
In addition to the iw- y)oing provision of law, the State
Ethics Commission Imlay ad ,,, L4 other areas of possible conflicts
- of 'interest: 65-P.S. y" ) . The parameters of the types of
activities encompassed by is provision of law may generally be
deters ned by reviewing 1 - and intent of the Ethics
The Ethics Act was proms 1 L:ed in order to ensure that the
financiaa. ° interest , , of F , .'_ic officials do not conflict with t?.'
public trust. As suci, Commission has previously determined
that such a conflict would arise when a public official attemf'
to serve one or more interests that are adverse. See Alfano,
80 -007; Fritzenger, 80 -008. Within the above provision of law
this Commission as previously addressed questions regarding
simultaneous service by one individual in incompatible positi.o c.
See Nelson, 85 -009. The Ethics Commission has also determine`
that any public official must forego any compensation that he
she had already accrued in situations where a conflict exist.
King, supra.
In Nelson, Opinion supra, the State Ethics Commission .
considered the question as to whether a Senior Account Clrk j .:.
the County Controller's Office could simultaneously serve as a
Borough Tax Collector. After noting that the duties of the
Senior Account Clerk consisted of merely recording the rece.pt::
of funds collected in the Delinquent Tax Office, recording
information regarding payments made to vendors, supplying
services or goods to the County, assisting in the balancing of
the revenue and expenditure accounts and entering the data
regarding the disbursement of funds collected by the Delinquent:
Tax Office, the Commission concluded that there was an inherent
incompatibility for this individual to be an employee in the
County Controller's Office and also to be Borough Tax Colltactor. .
The Commission referenced the functions of the Office of County
Controller as they appear in the County Code:
§4901. Functions of the controller.
The controller shall have a general supervision
and control of the fiscal affairs of the county and of
the accounts and official acts of all officers or other
persons who shall collect, receive or distribute the
public moneys of the county, or who shall be charged
with the management or custody thereof. He may at any
Mr. David L. Todaro
June 15, 1988
Page 4
time require from any of them, in writing, an account
of all moneys or property which may have come into
their control. He shall, immediately on the discovery
of any default or delinquency, report the same to the
commissioners and the court of common pleas of the
county, and shall take immediate measures to secure the
public moneys or property and remove the delinquent
party, if in office and not removed by the
commissioners. 16 P.S. 54901.
Even though the Commission recognized that the emt: oy
no duties in relation to borough taxes, the Commissicn determines
that there were a number of concerns with that employee in the
Controller's Office. The Commission believed that there was a
potential for this individual to have access to information as
well as personnel who might benefit him as a Borough Tax
Collector. The Commission then analyzed in detail the
responsibility of the Controller regarding the proper accounting
of funds due the County and noted that the County Controller
employee would be subject to review by the Controller, both as an
employee of the County Controller but also as an elected
official. The Commission also expressed concern regarding
compensation for Borough Tax Collector which is received as a
percentage of the taxes collected when the controller's office
performs some function regarding the disbursing of compensation.
After expressing other concerns, the Commission concluded that
there was an inherent incompatibility between being an employee
in the County Controller's Office and being elected Borough Tax
Collector.
Based upon the above formal opinion of the Ethics Commission
on this particular issue, you are advised that there would be an
inherent incompatibility between your position as General Ledger
Supervisor and as elected Borough Tax Collector and therefore
under Sections 3(a) and 3(d) under the Ethics Act you may not
simultaneously serve in both of those positions.
Lastly, it must be noted that the propriety of the proposed
conduct has only been addressed under the Ethics Act.
Conclusion: As a General Ledger Supervisor in the County
Controller's Office, you are considered a public employee subject
to the provisions of the Ethics Act. Under Sections 3(a) and
3(d) of the Ethics Act, you may not simultaneously serve in the
position of General Ledger Supervisor in the County Controller's
Office and elected borough Tax Collector.
Mr. David L. Todaro
June 15, 1988
Page 5
Lastly the propriety of the proposed conduct has only been
addressed under the Ethics Act.
Pursuant to Section 7(9)(ii), this Advice is a complete
defense .defense in any enforcement proceeding initiated by the
CoRmii {ztn,. and evidence of good faith conduct in any ether civil
or crira 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 i available as
Finally, if you disagree with this Advice or if you have Eny
reason to challenge same, you may request that the full
Commission review this Advice. A personal appearance before the
Commission will be scheduled and a former Opinion from the
Commission will be issued. Any such appeal must be made, in
writing, to the Commission within 15 days of servi;e of this
Advice pursuant to 51 Pa. Code §2.12.
Sincerely,
°°"
Vincent J. Dopko,
General Counsel