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HomeMy WebLinkAbout985 BaxterIn Re: Roger Baxter STATE ETHICS COMMISSION 308 FINANCE BUILDING HARRISBURG, PENNSYLVANIA 17120 Before: File Docket: 94- 071 -C2 Date Decided: 10/26/95 Date Mailed: 11/8/95 Daneen E. Reese, Chair Austin M. Lee, Vice Chair Roy W. Wilt Allan M. Kluger John R. Showers Rev. Joseph G. Quinn Boyd E. Wolff The Investigative Division of the State Ethics Commission conducted an investigation regarding a possible violation of the State Ethics Law, Act 9 of 1989, P.L. 26, 65 P.S. §401 g sev. Written notice of the specific allegation(s) was served at the commencement of the investigation. A Findings Report was issued and served upon completion of the investigation which constituted the Complaint by the Investigation Division. An Answer was not timely filed and a hearing was deemed waived. The record is complete. This adjudication of the Commission is hereby issued which sets forth the individual Allegations, Findings of Fact, Discussion, Conclusions of Law and Order. This adjudication is final and will be made available as a public document thirty days after issuance. However, reconsideration may be requested which will defer public release of this adjudication pending action on the request by the Commission. A request for reconsideration does not affect the finality of this adjudication. A reconsideration request must be received at this Commission within thirty days of issuance and must include a detailed explanation of the reasons as to why reconsideration should be granted in conformity with 51 Pa. Code §21.29(b). The files in this case will remain confidential in accordance with Act 9 of 1989, 65 P.S. §408(h). Any person who violates confidentiality of the Ethics Law is guilty of a misdemeanor subject to a fine of not more than $1,000 or imprisonment for not more than one year, 65 P.S. §409(e). Confidentiality does not preclude discussing this case with an attorney at law. Baxter, 94- 071 -C2 Page 2 I. ALLEGATION: That Roger Baxter, a public official in his capacity as a Supervisor for Wharton Township, Fayette County, violated the following provisions of the State Ethics Act (Act 9 of 1989) when he submitted requests for and received reimbursement for expenses related to his attendance at conventions /conferences to which he was not entitled; and when he participated in approving the payment of said expenses to himself and when he failed to file Statements of Financial Interests in calendar years 1991 and 1993. Section 3. Restricted Activities (a) No public official or public employee shall engage in conduct that constitutes a conflict of interest. 65 P.S. 5403(a). Section 4. Statement of financial interests required to be filed (a) Each public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the commission no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Each public employee and public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the department, agency, body or bureau in which he is employed or to which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Any other public employee or public official shall file a statement of financial interests with the governing authority of the political subdivision by which he is employed or within which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Persons who are full -time or part -time solicitors for political subdivisions are required to file under this section. 65 P.S. §404(a). Section 2. Definitions "Conflict" or "conflict of interest." Use by a public official or public employee of Baxter, 94- 071 -C2 Page 3 II. FINDINGS: the authority of his office or employment or any confidential information received through his holding public office or employment for the private pecuniary benefit of himself, a member of his immediate family or a business with which he or a member of his immediate family is associated. "Conflict" or "conflict of interest" does not include an action having a de minimis economic impact or which affects to the same degree a class consisting of the general public or a subclass consisting of an industry, occupation or other group which includes the public official or public employee, a member of his immediate family or a business with which he or a member of his immediate family is associated. 65 P.S. §402. 1. On October 31, 1994, the Investigative Division of the State Ethics Commission received a signed, sworn complaint alleging that Roger Baxter violated provisions of the State Ethics Act (Act 9 of 1989). 2. Upon review of the complaint by the Director of Investigations a recommendation was made to the Executive Director to commence a preliminary inquiry. 3. At the direction of the Executive Director, the Investigative Division initiated a preliminary inquiry on November 16, 1994. 4. The preliminary inquiry was completed within sixty days. 5. On January 13, 1995, a letter was forwarded to Roger Baxter, by the Executive Director of the State Ethics Commission informing him that a complaint against him was received by the Investigative Division and that a full investigation was being commenced. a. Said letter was forwarded by certified mail, No. P 016 239 164. b. The domestic return receipt bore the signature of Roger Baxter, with a delivery date of January 17, 1995. 6. The full investigation was commenced at the direction of the Executive Director of the State Ethics Commission. 7. The Investigative Complaint was mailed to the Respondent on July 12, 1995. 8. Roger Baxter has served as an elected Wharton Township Baxter, 94- 071 -C2 Page 4 Supervisor, Fayette County, since 1992. a. Baxter previously served as Township Supervisor from 1986 to 1990. b. Baxter was employed as a laborer for Wharton Township from May, 1992, until January, 1994. c. At the January 4, 1994, Reorganization Meeting of the Board of Supervisors, Baxter was appointed roadmaster. 9. Wharton Township regularly sends a Voting Delegate to the annual convention of the Pennsylvania Association of Township Supervisors. a. The delegate is appointed at the yearly Reorganizational Meeting in January. b. The Voting Delegate is always a township supervisor. c. Other supervisors and various township personnel may also attend the convention after they are authorized by the Board during the yearly Reorganizational meeting. d. The Board of Supervisors will approve expenses for officials and employees authorized to attend the convention. 10. The Pennsylvania State Association of Township Supervisors hold their annual convention in Hershey, PA. a. The convention is held during the month of April. b. The convention begins with registration on Sunday, and runs through the following Wednesday. 11. The 1992 Pennsylvania State Association of Township Supervisors Annual Convention was held from April 5, through April 8, 1992, in Hershey, PA. 12. The minutes of the Wharton Township Supervisor's Reorganizational meeting held on January 6, 1992, indicate that Supervisor Harry Burd was nominated and affirmed to attend the 1992 PSATS Convention as the Voting Delegate. a. "Joe Henning made a motion for Harry to be the delegate to the State Convention, seconded by Roger Baxter." Present: Harry Burd, Roger Baxter, and Joseph Henning. Vote: Unanimous and carried. b. No other township official or employee was authorized to Baxter, 94- 071 -C2 Page 5 attend the PSATS Convention. 13. PSATS supplies Delegate Certification forms to the township secretaries and /or managers throughout the state. a. The forms are for the purpose of pre- registration for lodging and (certification of) attendance. b. The form defines voting or non - voting delegate. c. The form also exhibits an area for guest information. d. A township may submit one for each official attending. 14. The PSATS received notice from Wharton Township by way of an official Delegate Certification prior to April, 1992, as to the township's representatives attending the convention. a. Supervisor Harry Burd was noted to be the sole delegate attending. b. Hurd was identified as the official voting delegate. c. There were no other representatives from Wharton Township noted in the written Delegate Certification. d. The township enclosed a $70.00 Delegate Registration fee for their sole representative Harry Burd. e. No other Wharton Township supervisor was registered to attend the convention. 15. Baxter attended the 1992 PSATS Convention held in Hershey, PA., without official authorization from the Wharton Township Board of Supervisors. 16. Baxter attended even though he was not authorized by the Board of Supervisors to attend the convention. a. Baxter was not listed as a Certified Representative from Wharton Township on the official PSATS Registration form. 17. Roger Baxter previously attended conventions of the Pennsylvania State Association of Township Supervisors from 1985 to December, 1991, in his capacity as Wharton Township Supervisor. 18. Baxter submitted expenses for reimbursement to the township for his attendance at the Annual 1992 PSATS Convention. a. Baxter's reimbursement request was submitted on a Delegate Attendance Certification form. Baxter, 94- 071 -C2 Page 6 b. Baxter did not supply any receipts with the Attendance Certification. c. Baxter certified that he attended the convention from April 5, 1992, through April 8, 1992. d. He also certified expenses totaling $510.78. 19. The Reimbursement Request submitted by Baxter for his attendance at the convention, included expenses for lodging, meals, mileage and tolls, totaling $510.78, as follows: Date Meals Lodging Mileage Misc. Total 4/5 $81.82 $113.42 0.00 $5.50 $200.74 4/6 0.00 113.42 0.00 0.00 113.42 4/7 0.00 113.42 0.00 0.00 113.42 4/8 0.00 0.00 $83.20 0.00 83.20 Totals $81.82 $340.26 $83.20 $5.50 $510.78 20. Township General Fund check #2369, dated 07/09/92, in the amount of $510.78, was issued to Roger Baxter as reimbursement for expenses he incurred at the 1992 PSATS Convention. a. The check was signed by Secretary /Treasurer Laura Savage and Supervisor Burd. b. The signature of the Secretary /Treasurer and one supervisor are required on all township checks. c. The reverse side of this check was endorsed by Baxter. 21. The payment to Baxter as outlined in Finding #20 was included in the monthly bills presented for payment at the Township Supervisor's meeting, dated July 6, 1992. a. The bill list was composed by Secretary /Treasurer Laura Savage, prior to the supervisor's meeting. b. Each supervisor received a copy of the list prior to the meeting. c. Bill lists are voted on in their entirety. 22. During the July 6, 1992, Supervisor's meeting, Roger Baxter made the motion to pay the bill list which included his convention expense reimbursement. "Roger Baxter made a motion to pay. Seconded by Joe Henning; vote unanimous." Present: Supervisors Burd, Henning and Baxter. Baxter, 94- 071 -C2 Page 7 23. In January, 1993, during an audit of the 1992 accounts, the Wharton Township Board of Auditors questioned Baxter's 1992 convention expenses. a. The auditors questioned Baxter's lack of receipts and documentation of expenses. 24. Between January and March, 1993, Baxter did not supply the township auditors with receipts to support his reported convention expenses. a. Numerous requests made by the auditors are recorded in the supervisor's meeting minutes. b. Baxter told the auditors his lodging and meal expenses were charged to his credit card. c. Baxter advised the auditors that he was experiencing problems in securing receipts from the credit card company which caused his delay in submitting them to the auditors. 25. In March, 1993, Baxter submitted to the township auditors a Hotel Hershey receipt, #444395, for lodging in Room #433, from April 5, through April 7, 1992, which totalled $348.94. 26. Baxter also submitted to the auditors one turnpike toll receipt #4673, in the amount of $5.50. a. The receipt was dated April 5, 1992, at 4:06 p.m. 27. The remaining $156.34 balance of the $510.78, Baxter was reimbursed, reflected his reported meals and mileage as follows: a. Mileage: 416 miles @ $ .20 /mile = $83.20 b. Meals: $75.14 28. Township Auditor Sondra Cessarino, questioned the authenticity of receipts Baxter submitted in support of his convention expenses. a. Baxter's receipt appeared to have been altered as to the name and number of room occupants. b. The auditors decided Hotel Hershey. 29. Prior to March 22, 1993, letter requesting Baxter's Hershey. to request original copies from the township auditors drafted a lodging receipts from the Hotel Baxter, 94- 071 -C2 Page 8 30. During the March 22, 1993, Supervisor's meeting, Auditor Cessarino requested that Baxter sign the drafted letter addressed to the Hotel Hershey. a. Baxter's signature was necessary to obtain the documents. b. The letter authorized the Hotel Hershey to release information concerning Baxter's stay from April 5, 1992, through April 8, 1992, in Room 433, to guest number 444395. c. Baxter signed the letter. 31. By way of letter dated April 13, 1993, the Hotel Hershey supplied a receipt for lodging expenses from April 5th through the 7th, 1992, for room #433, totaling $348.94. a. The receipt was No. 444395. b. The letter also confirmed that records did not exist for lodging and related costs for Roger Baxter for the period of April 5, 1992, to April 8, 1992. 32. Hotel Hershey receipt #444395, confirms that Carol Martin occupied room #433, from April 5th through the 7th, 1992. a. The receipt totalled $348.94 for room, dining and movie charges. b. The receipt identified the room was billed to: Carol Martin Bullskin Township, Fayette County R.D. #2, Box 417 Mt. Pleasant, PA 15666 c. The number in party was identified as two. 33. Carol Martin has been an elected Auditor of Bullskin Township, Fayette County, since 1990, and the appointed Secretary of the Fayette County Supervisors Association. a. Carol Martin attended the 1992 PSATS Convention in Hershey. b. She is familiar with Roger Baxter. 34. Bullskin Township records confirm that Martin submitted receipt #444395, from the Hotel Hershey for room #433, for reimbursement of convention costs. 35. Bullskin Township records also confirm that Carol Martin submitted Pennsylvania Turnpike receipt #4673, dated April 5, Baxter, 94- 071 -C2 Page 9 1992, at 4:06 p.m., for $5.50. a. The original toll receipt was submitted by Martin. b. The toll receipt submitted by Roger Baxter to Wharton Township exactly matches the Martin's receipt. (Reference Finding #26). 36. Baxter's receipt and Martin's receipt from the Hotel Hershey were identical with the exception of the typeset used in the labeling of Baxter's name, address and number of room occupants. a. Baxter's receipt identifies the room billed to: Roger Baxter Fayette Co. Twp. Sup. Assoc. Box 26 Gibbon Glade, PA 15440 b. Baxter's receipt number (444395) is identical to the receipt number submitted by Carol Martin to Bullskin Township. c. Baxter's room number (433) is identical to the room number on Carol Martin's receipt. d. Baxter's receipt reflects the number in party as one. 37. Baxter's Pennsylvania Turnpike receipt #4673, dated April 5, 1992, at 4:06 p.m., for $5.50, was identical to the one submitted by Carol Martin to Bullskin Township. a. The toll was from Somerset to Harrisburg. b. The toll receipt Baxter submitted was a photostatic copy. c. The entry and exit points to the turnpike on Baxter's receipt are identical to Carol Martin's receipt. 38. After the original receipts were received from the Hotel Hershey, the auditors requested that Baxter reimburse the township in the amount of $510.78. a. This is the amount of reimbursement received by Baxter for the 1992 PSATS Convention. b. The auditors based their ruling on Baxter not being approved by the Board of Supervisors to attend the convention, and the auditors doubted authenticity of Baxter's receipts. c. Baxter did not voluntarily comply with the auditors' Baxter, 94- 071 -C2 Page 10 requests. 39. During a June 1, 1993, Auditor's meeting, Wharton Township Auditors ordered a $20.00 weekly deduction from Baxter's township wages in order to make reimbursement totalling $510.78. 40. Deductions were made from Baxter's weekly paycheck as follows: Date Amount Deducted 07/02/93 $ 20.00 07/09/93 20.00 07/16/93 20.00 07/23/93 20.00 07/30/93 20.00 08/06/93 20.00 Total: $120.00 a. Deductions from Baxter's weekly pay ceased after August 6, 1993, for an unknown reason. 41. On August 2, 1993, Baxter submitted mileage reimbursement claims to the township pertaining to his attendance at monthly South West Regional Tax Bureau (SWRTB) meetings: a. Baxter was the appointed Wharton Township Representative to the SWRTB. b. SWRTB meetings attended by Baxter from January, 1992, through June, 1993, totaled 16. c. Baxter's attendance was confirmed at all of the sixteen meetings through the auditing of the SWRTB meeting minutes. d. Total meetings: 16 X 73, miles 1168 total miles .28 mileage reimbursement per mile $327.04 total 42. On August 30, 1993, Baxter submitted mileage reimbursement claims pertaining to his attendance at monthly Fayette County Supervisors Association meetings in the amount of $224.95. a. As a Township Supervisor, Baxter was eligible to attend the meetings. b. From January, 1992, to December, 1993, Baxter attended seventeen meetings. Baxter, 94- 071 -C2 Page 11 c. Baxter's attendance was confirmed at all of the seventeen meetings through the auditing of the meeting minutes. d. Total mileage for seventeen meetings 803.40 miles Mileage rate Total $224.95 43. Both mileage reimbursements Baxter claimed for SWRTB and County Supervisor's Association meetings were submitted in order to attempt to offset the $510.78, Baxter was directed to re -pay for his attendance at the 1992 PSATS Convention. a. These reimbursements totaling $551.99 exceeded the convention reimbursement by $41.21. b. The rate claimed (.28 per mile) by Baxter was not approved by either the Board of Supervisors or auditors. 44. Wharton Township Auditors refused to reimburse Baxter for either the SWRTB or County Supervisor's Association meetings mileage claims. a. The refusal was based on no mileage reimbursement rates being set by either the Board of Supervisors or the auditors. 45. Baxter notified the auditors in February, 1994, that the township owed him income arrearage retro - active from January, 1994. a. Baxter asserted that the auditors did not adjust his salary increase, as a result of his appointment to roadmaster at the January 4, 1994, reorganization meeting of the Board of Supervisors. 46. While confirming Baxter's appointment as Roadmaster, the auditors discovered that Baxter's payroll deduction had ceased at a total of $120.00. a. The time lag in this discovery was due to the year delay audit system that is in effect in the township. b. The auditors determined at that time that Baxter owed a balance of $390.78 for the 1992 PSATS Convention expenses. 47. Township auditors determined that Baxter was owed $900.00 in back pay, due to his reclassification from laborer to roadmaster. a. This is noted as the difference in roadmaster salary of $10.50 /hour, and laborer salary of $8.00 /hour for nine Baxter, 94- 071 -C2 Page 12 weeks. 48. Township auditors deducted the balance of Baxter's unpaid 1992 convention expenses ($390.78) from the sum due him for his retro- active pay as roadmaster ($900.00) for a total of $509.22. a. The balance of $509.22, following standard deductions, was paid to Baxter. 49. Baxter admitted to using an altered receipt from the Hotel Hershey to justify convention expenses. a. He claims to have paid $5.00 to a desk clerk at the Hotel Hershey for a room receipt. b. The room receipt coincidentally was Carol Martin's. c. The receipt was obtained on the morning of April 7, 1992, just prior to his departure. d. Baxter directed the clerk to type in his name, address and number of room occupants over the original receipt. e. Baxter claims he did not lodge in Room 433 or consume the meals. 50. Carol Martin admitted her knowledge of Baxter's use of her Hershey Hotel and turnpike toll receipts. a. Martin asserted that Baxter obtained the receipts from her purse without her consent. b. Martin maintains that Baxter later advised her that he took the receipts. 51. Statements of Financial Interests on file with Wharton Township include the following filing for Baxter: a. Calendar year: 1991 No forms filed b. Calendar year: 1992 Filed: 03/10/93 Position: Township Supervisor Creditors: Fayette Federal Credit Union Direct /Indirect Income: Wharton Township All other Financial Interests: None c. Calendar year: 1993 No forms filed Baxter, 94- 071 -C2 Page 13 52. A Statement of Financial Interests Audit conducted on December 29, 1994, revealed that Baxter failed to file SFI forms for calendar years 1991 and 1993, as a Wharton Township Supervisor. 53. Baxter filed an amended Statements of Financial Interests for calendar year 1991 as a candidate on February 3, 1995. a. Calendar year: 1991 Filed 02/03/95 Position: Township Supervisor Creditors: Fayette Federal Credit Union, 1% Direct /Indirect Income: Wharton Township All other Financial Interests: None 54. Baxter filed an amended Statement of Financial Interests for calendar year 1993 on February 3, 1995. a. Calendar year: 1993 Filed 02/03/95 Position: Township Supervisor Creditors: Fayette Federal Credit Union, 1% Direct /Indirect Income: Wharton Township All other Financial Interests: None III. DISCUSSION: As a Supervisor for Wharton Township, Fayette County, Roger Baxter, hereinafter Baxter, is a public official as that term is defined under Act 9 of 1989. 65 P.S. §402. As such, his conduct is subject to the provisions of the Ethics Law and the restrictions therein are applicable to him. Initially, it is noted that Section 9 of Act 9 of June 26, 1989 provides, in part, as follows: This amendatory act shall not apply to violations committed prior to the effective date of this act, and causes of action initiated for such violations shall be governed by the prior law, which is continued in effect for that purpose as if this act were not in force. For the purposes of this section, a violation was committed prior to the effective date of this act if any elements of the violation occurred prior thereto. Since the occurrences in this case transpired after the effective date of Act 9 (June 26, 1989), we must apply the provisions of Act 9 to determine whether the Ethics Act was violated. Baxter, 94- 071 -C2 Page 14 Under Section 3(a) of Act 9 of 1989, a public official/ employee shall not engage in conduct that constitutes a conflict of interest. The term "conflict of interest" is defined under Act 9 of 1989 as quoted above. Section 4(a) of the Ethics Law quoted above requires that each public official /employee must file a Statement of Financial Interests for the preceding calendar year of the year in which he is employed or served and for the year after he leaves such position. Initially, we must consider a procedural issue that has arisen regarding the receipt of an Answer to the Investigative Complaint. The pleading stage in this case began with the issuance of the Investigative Complaint on July 12, 1995. On its face, the Investigative Complaint stated that an Answer had to be received at this Commission within thirty (30) days of issuance and that the Respondent should take that document immediately to an attorney. In this case, an Answer was received on August 22, 1995 which was 41 days after the issuance of the Investigative Complaint. An Application Nunc Pro Tunc was received from Baxter's counsel on August 24, 1995. In the Application, it is argued that during consultation between Baxter and his counsel on July 28, 1995, it was "indicated" that a reply was due on or before August 27, 1995 and that it was not "discovered" until prior to forwarding the Answer by overnight mail on August 21, 1995 that the Answer was in fact due within 30 days of July 12, 1995. Baxter argues that because no adjudication has been made, there is no prejudice in accepting the Answer. It is clear under the Ethics Law and Regulations that a response to the Investigative Complaint must be received within 30 days. 65 P.S. 5408(e); 51 Pa. Code 521.5(k). As noted above, even the face sheet of the Investigative Complaint states that an Answer must be received within 30 days. The Answer in this case was received eleven days late. In order for a late answer to be deemed timely filed, there must either be a break down in the mail delivery system (Getz v. Pennsylvania Game Commission, 83 Pa. Commw. 59, 475 A.2d 1369 (1984); West Penn Power Co. v. Goddard, 460 Pa. 551, 333 A.2d 909 (1975)) or non - negligent failure by the party's attorney (Bass v. Com., 485 Pa. 256, 401 A.2d 1133 (1979)). Neither of the conditions for allowing the filing of a late Answer is present in this case. In fact, there has not been even an allegation of any breakdown in the mail system or non - negligent failure of counsel. The only argument proffered is that the late filing would not be prejudicial because no decision has been rendered. That argument presents no basis for allowing the filing of a late Answer. Parenthetically, we note that our Regulations allow for the filing of an application for an extension to file an Baxter, 94- 071 -C2 Page 15 Answer. 51 Pa. Code §21.5(k). No such request was made by Baxter in this case prior to the filing deadline. The Application to File Nunc Pro Tunc is denied. The two substantive issues before us are whether Baxter violated Section 3(a) of Act 9 of 1989 as to the allegation that he submitted an expense reimbursement request, participated in its approval and received reimbursement for expenses relative to his unauthorized attendance at a convention and second, whether Baxter violated Section 4(a) of Act 9 of 1989 regarding the allegation that he failed to file Statements of Financial Interests (FIS's) for the calendar years 1991 and 1993. Baxter served as a Township Supervisor in Wharton Township, Fayette County from 1986 to 1990 and from 1992 to the present. As a working township employee, Baxter was a laborer from May, 1992 until January, 1994 when he was appointed township roadmaster. For the Pennsylvania State Association of Township Supervisors (PSATS) Annual Convention which was held in Hershey from April 5 through April 8, 1992, the Wharton Township Board of Supervisors designated Harry Burd to be the voting delegate (Fact Finding 12). Since no other township official was authorized to attend the 1992 PSATS Convention, Baxter attended without official authorization (Fact Findings 12b, 15). Only Harry Burd was listed as the certified representative from Wharton Township on the PSATS registration form (Fact Findings 14, 16a). Baxter submitted expense reimbursement for the 1992 PSATS Convention on a Delegate Attendance Certification Form (Fact Finding 18). Although Baxter did not supply any receipts with the Attendance Certification, he listed his total expenses as $510.78. The reimbursement request by Baxter listed expenses for lodging, meals, mileage and tolls (Fact Finding 19). The expense reimbursement of Baxter was submitted as part of a group of bills for the July 6, 1992 meeting of the Board of Wharton Township Supervisors where Baxter made a motion to pay all bills which motion passed unanimously (Fact Findings 21, 22). Thereafter, a township check in the amount of $510.78 was issued to and cashed by Baxter as reimbursement for his expenses (Fact Finding 20). At the January, 1993, meeting of the Wharton Township Board of Auditors, questions were raised about Baxter's 1992 PSATS Convention expenses because of the lack of receipts and documentation. Although the Auditors made numerous requests for such documentation, Baxter did not supply any receipts asserting that the expenses were charged to his credit card and that he was experiencing problems in securing receipts from the credit card company (Fact Finding 24). Baxter, 94- 071 -C2 Page 16 In March, 1993, Baxter finally submitted certain receipts to the Auditors for lodging and turnpike tolls; however, one Auditor questioned the authenticity of the receipts which appeared to have been altered (Fact Findings 25 -28). Thereafter, the Auditors decided to request original copies of the hotel receipt and drafted a letter for Baxter's signature requesting such documentation (Fact Findings 28b, 29). Hotel Hershey supplied a receipt for lodging expenses in the amount of $348.94 for Room 433 from April 5 through April 7, 1992 (Fact Finding 31). The records of Hotel Hershey reflect that there were no lodging or related costs for Baxter during that period (Fact Finding 31b). The Hershey Hotel records reflect that receipt #444395 for Room 433 in that time period was for the occupancy of Carol Martin (Fact Finding 32). Martin, who is an acquaintance of Baxter, attended the 1992 PSATS Convention (Fact Finding 33). Martin is elected Bullskin Township Auditor and the appointed Secretary of the Fayette County Supervisors Association. The records of Bullskin Township establish that Martin submitted receipt #444395 for Hotel Hershey, Room 433, for reimbursement as part of her convention expenses (Fact Finding 34). As to the receipts that both Martin and Baxter submitted to their respective townships, the Pennsylvania Turnpike toll was identical (Fact Finding 37). The Hotel Hershey receipt was also identical but for the change in labelling as to name, address, and number of room occupants (Fact Finding 36). After the original receipts from Hotel Hershey were received by the Auditors, they requested that Baxter reimburse $510.78 to the township (Fact Finding 38). The reimbursement demand by the Auditors was based upon .. both the lack of approval for Baxter to attend the convention as well as the questionable validity of the receipts (Fact Finding 38b). When Baxter did not comply with the Auditors request, the Auditors instituted a $20.00 per week deduction from Baxter's township wages in order to make reimbursement for the $510.78 (Fact Finding 39). Such deductions began on July 2, 1993 but stopped on August 6, 1993 with only $128.00 being reimbursed (Fact Finding 40) . In August, 1993, Baxter submitted mileage reimbursement claims to the township for his attendance at both the monthly Southwest Regional Tax Bureau (SWRTB) meetings and the monthly Fayette County Supervisor Association (FCSA) meetings (Fact Findings 41, 42). The total mileage reimbursement claimed by Baxter for these two sets of meetings attendance totaled $551.99 which exceeded the $510.78 disallowed expense for the 1992 PSATS Convention (Fact Finding 43). Although Baxter sought to offset the claimed mileage for the SWRTB and FCSA meetings against the disallowed 1992 PSATS Convention expense reimbursement, the offset was disallowed by the Auditors Baxter, 94- 071 -C2 Page 17 because the mileage rates were not set either by the Board of Supervisors or the Auditors (Fact Finding 44). In February, 1994, Baxter notified the Auditors that the township owed him an arrearage due to the failure to increase his salary after he was appointed roadmaster on January 4, 1994 (Fact Finding 45). The Auditors determined that Baxter was in fact owed $900.00 in back pay because of his reclassification from laborer to roadmaster (Fact Finding 47). After the Auditors deducted the $390.79 balance that Baxter still owed, the Auditors paid Baxter the remaining net balance (Fact Finding 48). Regarding the FIS's filed by Baxter, a review of the records of Wharton Township establish that Baxter filed an FIS in the 1992 calendar year but did not file FIS's for the calendar years 1991 and 1993 (Fact Finding 51). However, Baxter filed amended FIS's for the 1991 and 1993 calendar years on February 3, 1995 (Fact Findings 53, 54). In applying the provisions of Act 9 of 1989 quoted above, we find a violation of Section 3(a) as to Baxter's receipt of unauthorized expenses for his attendance at the 1992 PSATS Convention. There was a use of authority of office on the part of Baxter in this case. Although the Board of Supervisors did not authorize his attendance, Baxter submitted expense reimbursement in the amount of $510.78. But for the fact that Baxter was an elected township supervisor, he could not have claimed such expenses. Such action constituted a use of authority of office by Baxter. Juliante, Order 809. In addition, the use of authority of office resulted in a pecuniary benefit consisting of $510.78 that Baxter claimed and received in expense reimbursement. The pecuniary benefit was private for two reasons. First, since the Township Board of Supervisors did not authorize Baxter's attendance, the pecuniary benefit was contrary to law and was a private pecuniary benefit. Second, some of the claimed expenses appear to be invalid. Lastly, the private pecuniary benefit inured to Baxter himself. Therefore, a violation of Section 3(a) of Act 9 of 1989 occurred when Baxter received expense reimbursement for his unauthorized attendance at the 1992 PSATS Convention. Hessinger, Order 931. We do not impose restitution in this case because the private pecuniary benefit of $510.78 which Baxter received was deducted from his wages and back pay by the Auditors. This Commission has the power to impose a treble penalty. The Ethics Law provides: Section 9. Penalties (c) Any person who obtains financial gain Baxter, 94- 071 -C2 Page 18 65 P.S. 5409(c). from violating any provision of this act, in addition to any other penalty provided by law, shall pay a sum of money equal to three times the amount of the financial gain resulting from such violation into the State Treasury or the treasury of the political subdivision. Treble damages shall not be assessed against a person who acted in good faith reliance on the advice of legal counsel. In this case, we believe that the conduct of Baxter is of such an egregious nature that a treble penalty is warranted. See Choura1, Order 942. It is clear to us that Baxter took deliberate action to obtain reimbursement for an unauthorized lodging expense of $340.26 which he did not incur. The same is true as to the turnpike toll receipt of $5.50. Although we are able to make such a determination as to the lodging and tolls by reviewing the reimbursement received by Carol Martin, we cannot make such a comparison, based upon the evidence of record, as to the meals and mileage. Since the lodging and tolls total $345.76, we shall impose a treble penalty of $1,037.28 payable to Pennsylvania State Treasury which must be received at this Commission within 30 days of the date of issuance of the order. Failure to comply will result in the institution of an order enforcement action. Regarding the allegation that Baxter failed to file FIS's in calendar years 1991 and 1993, we find technical violations of Section 4(a) of Act 9 of 1989 for those two years. The record reflects that Baxter did not file FIS's for the 1991 and 1993 calendar year. However, we note that on February 3, 1995, Baxter filed amended FIS's for both the 1991 and 1993 calendar year. On that basis we find two technical violations of Section 4(a) of Act 9 of 1989. Beeler, Order 965. Since Baxter continues in office as a Wharton Township Supervisor, we remind Baxter that public office is a public trust and that he must take particular care to ensure that his actions do not create a conflict of interest as to his future conduct. Helsel, Order 801. IV. CONCLUSIONS OF LAW: 1. Roger Baxter as a Wharton Township Supervisor, Fayette County, is a public official subject to the provisions of Act 9 of 1989. 2. Baxter violated Section 3(a) of Act 9 of 1989 when he received unauthorized expenses for attending a 1992 PSATS Convention. Baxter, 94- 071 -C2 Page 19 3. Two technical violations of Section 4(a) of Act 9 of 1989 occurred when Baxter failed to timely file Financial Interests Statements for the 1991 and 1993 calendar years. In Re: Roger Baxter ORDER NO. 985 File Docket: 94- 071 -C2 Date Decided: 10/26/95 Date Mailed: 11/8/95 1. Roger Baxter as a Wharton Township Supervisor, Fayette County, violated Section 3(a) of Act 9 of 1989 when he received unauthorized expenses for attending a 1992 PSATS Convention. 2. Two technical violations of Section 4(a) of Act 9 of 1989 occurred when Baxter failed to timely file Financial Interests Statements for the 1991 and 1993 calendar years. 3. A treble penalty in the amount of $1,037.28 is imposed upon Baxter to be paid through the Commission to the Pennsylvania State Treasury within 30 days of the date of issuance of this Order. a. Failure to comply will result in the institution of an order enforcement action. BY THE COMMISSION, 64tLU � DANEEN E. REESE, CHAIR