HomeMy WebLinkAbout80-035 RogersMr. James C. Rogers
Rogers Huber & Associates
A Professional Corporation
521 North Derr Drive
Lewisburg, PA 17837
Dear Mr. Rogers:
STATE ETHICS COMMISSION
308 FINANCE BUILDING
HARRISBURG, PENNSYLVANIA 17120
August 20, 1980
OPINION OF THE COMMISSION
80 -035
In your letter of April 29, 1980, you requested an advisory
Opinion from the State Ethics Commission relative to the report-
ing requirements of Section 4 of Act 170. You stated that your
firm audits at least 3 school districts, 3 boroughs, 7 water -
sewer authorities, federal- and state - supported planning commissions,
housing and redevelopment authorities, 3 school district author-
ities and county revenue sharing funds. You specifically requested an
opinion as to whether members of your firm are required to file a
Statement of Financial Interest pursuant to Section 4 of Act 170.
It is the articulated purpose of Act 170 to promote public
confidence in government that the people might be assured of
impartiality and honesty of public officials. In effectuating
the interests of the Act, both public officials and public em-
ployees are, under certain circumstances, required to file Statements
of Financial Interests. The term "public official" is defined, in
part, as being "any elected or appointed official in the executive,
legislative or judicial branch of the state or any political sub-
division thereof...." "Public employee" is defined, in part, as
"any individual employed by the Commonwealth or political
subdivision.
It is the conclusion of the Commission that any individual
who serves in the elected office of auditor for any political
subdivision is a public official and obligated to comply
with Section 4 of Act 170. Any individual who is appointed
to fill the office of auditor in lieu of election and who
receives compensation is a public official and obligated to
comply with Section 4 of Act 170.
William Hemsley
August 20, 1980
Page 2
township as engineer on sewage or non - sewage related services
for a development where that employment was secured as a
result of or derived from your association, your firm's
association, or your employee's association as sewage enforce-
ment officials with the township.
Act 170 does not prohibit an employee of an engineering
firm that provides sewage enforcement services at a subdiv-
ision from pruchasing a lot in the subdivision.
In regard to your final question concerning the Statement
of Financial Interests, please be advised that question 5 on
the statement requires you to list sources of your spouse's
income in excess of $500 provided your spouse resides i
your household.
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 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.
PJS /af
cc: T. D. Wilkenson
Linus Fenicle, Esquire
Martha Bryer
PAUL J. "lITH
Chairman
James C. Rogers
August 20, 1980
Page 2
Thus, if your firm is designated as the official auditor under
code, charter or the like, including the by -laws of a municipal
authority, for example, the firm would be considered a "public
official" covered by the Ethics Act. Reporting and disclosure
requirements of Section 4 would have to be met. For details on
the context of these requirements refer to 51 Pa. Code 5.7. It
individuals within your firm are designated as the auditor for aft
entity of a political subdivision, that individual form would be
filed with the entity or political subdivision which is served.
Individuals employed by the firm who may perform the actual
auditing and who are not named as the official auditor as discussed
above, who exercise no judgment as to the audit, but merely record
the results of same may be deemed to be
performing
functions and therefore excluded from thecoverage of the e 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 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.
PJS /af
cc: PA St. Asso. of Twp. Supervisors
Martha Bryer
(7 t
PAUL J. SMiITH
Chairman / /
UPDATE: A court case is pending on this factual determination (Rogers, No. 337 C.D. 1982),It may or may not alter the
opinion result. Contact the Ethics Commission for current information regarding this opinion.
See also Opinion 82 -001 where the Commission reconsidered this ruling.