HomeMy WebLinkAbout88-010 CowieMr. Donald W. cc a.e
Auditor
565 Melande:c Street
Johistown, PA 15905
Dear Mr. Ccw e:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG,•PENNSYLVANIA 17120
OPINION OF THE COMMISSION
DATE DECIDED: December 6, 1988
DATE MAILED; December 15. 19RR__
88• -010
Re: Conflict of Interest, Second Class Township Auditor, Claimed
Refund of Township Paid Insurance Benefits for Which Restitution
was Made, Amnesty, Participation as Auditor
This o-oinion is iesued in response to your request of August 26,
1988.
I. Issue:
Whether unde the Ethics Act a township auditor who received
township paid insurnnce benefits when he served as a nonworking
3upe :: sri3,r and made restitution of that financial gain is now entitled
to a :e and of those benefits under the amnesty provision of Act 41 of
1988 and secondly whether he may participate in any matter as to said
monies in his current position of township auditor.
II. Factual Basis for Determination:
You state that you were an elected supervisor in Upper Yoder
Township, Cambria County, from 1982 through 1987 and that you are now
currently an elected auditor in the same township. You then reference
Cowie, Opinion 84 -010 and Cowie, Order 555, wherein this Commission.
determined that your receipt of township paid insurance benefits as a
nonworking supervisor was contrary to Section 3(a) of the Ethics Act.
You assert that your payment was made under protest into an escrow
account and was accepted by the township. You argue that the
acceptance by this Commission of your payment "under protest" had the
effect of allowing your case to remain open until the Governor signed
legislation which would change the determination in Cowie, supra.
Given the enactment of Act No. 41 of 1988 and in particular
§515(c)(2)(3) of that Act coupled with your payment "under protest---
along with the escrow agreement" with the township, you express your
Mr. DonfAld W. Cowie
Page 2
helir:t thp't this Commission is now obligated to issue an opinia . as
to wh.e : :her t7' monies paid by you amounting to $1,211.48, p'_ ss
int res: to date, hould be returned to you or deposited into the
Townsh.i_p's general fund. You further state that as an auditor you are
required by the Second Class Township Code to ascertain the proper
disposition of all township monies; however, given the history of ;L:i.;
particular issue, you do not believe that you may make such Et
det€n uination regarding the escrow account without an opinion fr_
this Comission. You pose two questions under the Ethics .Act:
whether you are entitled to a return of the monies that you repeid to
the Township for insurance benefits you received and secondly whether
you Tray participate in the matter of this money in your caparicy 1
Township auditor.
III. Discussion:
an Auditor for Upper Yoder Township you are a public offic' °ri
within the definition of that term as set forth in the Ethics Act as
the Regulations of this Commission. 65 P.S. §402; 51 Pa. Cody
As such, you are subject to the provisions of the Ethics Act and the
restrictions therein are applicable to you.
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).
Under Section 3(a) quoted above, this Commission has determined
that use of office by a public official to obtain a financial gain
which is not authorized as part of his compensation is prohibited by
Section 3(a): Hoak /McCutcheon, Orders No. 128, 129, affirmed
McCutcheon v. State Ethics Commission, 77 Pa. Commw. Ct. 529, 466 A.2c
283 (1983); Yacobet, Order No. 412 -R, affirmed Yacobet v. State Ethics
Commission, Pa. Commw. Ct. , 531 A.2d 536 (1987). Similarly,
Section 3(a) of the Ethics Act would prohibit a public
official /employee from using public office to advance his own
interests; Koslow, Order 49g -R, affirmed Koslow v. State Ethics
Commission, Pa. Commw. Ct. , 540 A.2d 1374 (1988). Likewise, a
public official /employee may not use the status or position of public
office for his own personal advantage; Huff, Opinion 84 -015.
Mr. Donald W. Cowie
Page 3
In determining whether you are entitled to a refund of the
monies that you returned to Upper Yoder Township, certain factual
matters should first be clarified. Although the record does establish
that you made a voluntary repayment of the township paid insurance
benefits, such repayment was not made under protest with this
Commission. A reading of Cowie, Opinion 84 -010, Cowie, Order 555 and
your letter of August 14, 1986 clearly establishes that your payment
was voluntary but not under protest. As to your August 6, 1986 letter
to the township, it does contain the following notation in the second
paragraph:
"This total payment is being made voluntarily, but
without prejudice to my right to demand repayment
should the Pennsylvania State General Assembly
enact legislation declaring such coverage to be
proper and that it be retroactive back to include
all or part of the above dates, or should the
Courts reverse the present stance of the
Pennsylvania State Ethics Commission."
Although your payment through the Commission to the township wal
"voluntary" and complete, you did make the payment to the township
subject to the above qualification.
Regardless of the legal implication of the second paragraph of
your letter of August 6, 1986 to Upper Yoder Township, the
Commonwealth Court of Pennsylvania has already decided a case on
similar facts concerning a nonworking township supervisor who
received township paid insurance benefits between the period of
January 1,` 1959 and March 30, 1985. In the case of Fee, Order 476 -R,
this Commission determined that Mr. Fee as a nonworking second class
township supervisor was not entitled to township paid insurance
benefits and directed Mr. Fee to return those benefits to the
township. Mr. Fee refused to comply with that order, that is, he
refused to make repayment as to the township paid insurance benefits.
Thereafter, the Attorney General of Pennsylvania instituted suit
against Mr. Fee seeking Commonwealth Court to issue an order directing
Mr. Fee to make repayment to the township. During the pendency of the
foregoing action, Act No. 41 of 1988 was signed into law by the
Governor on March 30, 1988. Although the issue of Act No. 41 was
presented to Commonwealth Court, it ruled that Mr. Fee was required to
make restitution of the township paid insurance benefits he received.
In addressing Act No. 41, the Court stated the following in footnote 1
of its Opinion:
"We are aware that the Act No. 41 - was signed by
/Ora Governor on March 30, 1988. However, this law
dces not apply to the instant matter because the
factual events of this case occurred before Act No 41
Mr. Donal" W. Cowie
Page 4
became effective on March 30, 1988." Commonwealth of
Pennsylvania v. James Fee, , Pa. Commw. Ct. 540 A.2d
1385, 1386 (1988).
Thus, Commonwealth Court has ruled that even though the "amnesty bill"
for second class township supervisors was passed during the pendency
of an action to seek restitution of improperly received insurance
benefits by a township supervisor, Act No. 41 had no application and
the township supervisor was therefore required to make restitution.
The foregoing case was appealed to the Pennsylvania Supreme Court
which has granted allocatur at 1 W.D. Appeal Docket 88.
In the instant matter, your argument is by far weaker • than in the
Fee case since your case was concluded by this Commission upon
issuance of Cowie, Opinion and Order supra; as to Mr. Fee, his cass
arguably could be considered as current in light of the enforceme:it
action in Commonwealth Court.
Additionally, 1 Pa. C.S.A. 51926 provides:
"No statute shall construed to be retroactive
unless clearly and manifestly so intended by the
General Assembly."
:pct 41 of 1988 is not retroactive in its terms and does not apply
to past decisions of this Commission which ordered restitution of
Improperly received township insurance benefits. Section 3 of Act 41,
supra, provides that it shall take effect "immediately ", not
retroactively. Based upon the foregoing, you would not be entitled
under Section 3(a) of the Ethics Act to a refund of the restitution of
the insurance benefits that you have made.
Turning to the second matter as to your participation as an
auditor as to these township monies, this Commission has made numeroue
determinations that a public official /employee may not participate in
a matter wherein he has a private or personal interest. See Goodman,
Opinion 88 -001. In light of the fact that you had an interest in
these benefits when you made restitution to the township, the Ethics
Act would not prohibit you as a township auditor in performing you.*_
audit review functions of the township books. However, in the event
the monies in question in any way become an audit issue, you should
either abstain as to that part of the audit or seek additional advice
of this Commission.
Lastly, the propriety of your conduct has only been addressed
under the Ethics Act.
Mr. Donald W. Cowie
Page 5
IV. Conclusion:
As a township auditor for Upper Yoder Township you are a public:
official subject to the provisions of the Ethics Act. Under Section
3(a) of the Ethics Act you are not entitled to a refund of township
paid insurance benefits which you repaid to Upper Yoder Township.
Further, as a township auditor, the Ethics Act would not prohibit you
as a township auditor in performing your audit review functions of the
township books. However, in the event the monies in question in any
way become an audit issue, you should either abstain as to that part
of the audit or seek additional advice of this Commission. Lastly,
the propriety of the proposed conduct has only been addressed under
the Ethics Act.
Pursuant to Section 7(9)(i), this opinion is a complete defense
in any enforcement proceeding initiated by the Commission, and
evidence of good faith conduct in any civil or criminal proceeding,
providing the requestor has disclosed truthfully all the material
facts and committed the acts complained of in reliance of the evidence
of the advice given.
such.
This letter is a public record and will be made available ri
Finally, any person may request within 15 days of service of the
opinion that the Commission reconsider its opinion. The person
requesting reconsideration should present a detailed explanation
setting forth the reasons why the opinion requires reconsideration.
By the Commission,
(4o3ors-
Joseph W. Marshall, III
Chairman