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HomeMy WebLinkAbout413-R LeyMr. Cyril Ley Franklin Township Supervisor 11084 Rte. 98 Edinboro, PA 16412 STATE ETHICS COMMISSION 308 FINANCE BUILDING HARRISBURG, PENNSYLVANIA 17120 ORDER OF THE COMMISSION June 20, 1986 Order No. 413 -R Re: No. 84 -103 -C Dear Mr. Ley: The State Ethics Commission has received a complaint regarding you and a possible violation of Act 170 of 1978. The Commission has now completed its investigation. On February 11 and February 25, 1986, hearing on this matter was conducted and relevant evidence and testimony was presented. The individual allegations, conclusions, and findings on which those conclusions are based are as follows: I. Allegation: That you, a former Franklin Township Supervisor, violated Section 3(a) of the Ethics Act, 65 P.S. 403(a), which prohibits the use of public office or confidential information gained through that office by participating in the Township Pension Fund whose entire premiums were paid from public funds; securing the cash surrender value from those insurance plans for your personal use; voting on and /or approving payment of .premiums for those plans. A. Findings: 1. You have served as a Franklin Township Supervisor for approximately 18 years, you left office at the end of 1981. As an elected puhlic official, you are subject to the provisions of the State Ethics Act. 2. Franklin Township records prior to April, 1978 were destroyed by fire. 3. Available township meeting minutes record the following actions relating to your appointment as a roadmaster: Mr. Cyril Ley June 20, 1986 Page 2 a. January 2, 197q: Motion by Supervisor Horn, seconded by you to appoint you as Road Foreman. The motion passed two to one. You voted for your appointment. h. Fehruary 13, 1979: Supervisor Beck asked Solicitor Rolla whether the Ethics law prohihits you from voting for yourself. Solicitor comments that it is not wrong because the Ethics Act does not cover that situation. c. January 7, 1980: Motion by Herman, second by Horn to appoint you as Roadmaster. Unanimous vote. You voted for your appointment. d. January 5, 1981: No record of your appointment as roadmaster in the organization minutes of the township supervisors. 4. Minutes of the Franklin Township Auditors' Reorganization meetings record the following actions relating to compensation for road foreman and supervisors working in other capacities: a. January 3, 1979: Supervisors salary to remain the same - you to receive $6.00 an hour with one week's paid vacation and the township to pay for upkeep and running expenses when your truck is used for township business. Other supervisors were to receive $4.75 an hour. There was no approval for pensions or other benefits. h. January 8, 1980: Your salary was raised to $6.50 an hour and you were given an additional week's vacation. Other supervisors' salaries were raised from $4.45 an hour to $5.00 an hour. There was no approval for pensions or benefits. c. March 10, 1980: $25 per month and 17¢ per mile for the use of your personal vehicle instead of the "upkeep." Daily records were required for this reimbursement. d. January 6, 1981: Roadmaster's pay was approved at $7.50 an hour and a 20¢ per mile allowance plus a two -week vacation, $25.00 per month for vehicle maintenance was allowed to you, other supervisors were paid $5.00 an hour. There was no approval for pensions or benefits. e. Minutes of the auditors' meetings from 1974 through 1978 also do not record approval for pensions or benefits. 5. Mr. Gary Gastemire, an auditor for Franklin Township since 1978, testified that although he was aware the township was paying premiums to Columbia Life Insurance for a pension fund and the auditors did not question these payments, they had never approved payments for any supervisor's inclusion in a pension plan. Mr. Cyril Ley June 20, 1986 Page 3 6. You testified that on at least two occasions you asked the auditors why they had not approved a raise for you as roadmaster and they replied it was because the township was also paying for your pension plan. a. A July 10, 1981 letter from Lawrence C. Rolla, Franklin Township Solicitor, to Columbia Life Insurance Company stated that, "Also, with regard to Mr. Cyril Ley, please he advised that one -half of the existing contributions were made by the Township as a result of Mr. Ley's employment- as Road Master with the Township. It is our intention that this amount would remain in your -fund. The other half of the contributions were made solely hecause of Mr. Ley's position as a Supervisor. This amount we would want to have refunded." • h. There is no evidence that the auditors were aware of these distinctions in township payments. 7. On July 17, 1978, Edwin T. Kosteva, Columbia Life Insurance Company, wrote to the Franklin Township Roard of Supervisors telling them that, "In further review of your file, we find there is no formal documentation of your pension plan... no formal document governing the provisions of your plan. Without such a formal document questions can arise... complicated hy litigation against the township. You should have an ordinance or resolution establishing the pension plan and a formal document governing the plan." He said he and agent Frank Gigliotti would work with the solicitor and supervisors to prepare the documents and a resolution. 8. Franklin Township Supervisors' meeting minutes from May, 1978 through April, 1982 record the following information about the supervisors pension plan: a. October 10, 1978: Motion by you, second by Supervisor Horn to estahlish a Defined Contribution Pension Plan, passed unanimously. Criteria and guidelines for the plan were also established hy this motion. The plan applied to employees and supervisors but excluded employees working less than 1,000 hours per year. (1) The plan provided that full -time employees and supervisors were eligible to participate but that the employer (township) would contrihute 4800.00 per year for "... each eligible employee." (emphasis added) (2) There was no provision for premium payments for supervisors. (3) Solicitor Lawrence Rolla testified that this was "... probably a for„i resolution presented hy Columhia, as I recall." Mr. Cyril Ley June 20, 1986 Page 4 (4) The effective date of this plan was shown as May 15, 1974. The insurance company did not have a copy of the resolution establishing this plan until September, 1981. (5) There are no signatures on this plan. (6) Except for the township minutes, there were no documents presented to show official notice from the township to Columbia Life Insurance Company authorizing that company to set up the plan and accept payments from the township. A contract was agreed to. (See Finding 16). There is no evidence of township action approving a plan or township payments prior to this resolution. (8) There is no evidence that any action was taken to authorize payment of premiums for supervisor's. b. May 12, 1981: Supervisor Herman asked Solicitor Bolla about the legality of the township's paying a pension plan for the supervisors. On motion by Herman, second by Horn with a unanimous vote; bills with the exception of those for the pension plan for supervisors other than the roadmaster were approved for payment. In addition, payment of $800 to Columbia Accident and Health Insurance by check No. 1791 was approved. c. June 9, 1981: Solicitor Bolla reported that only employees of the township can participate in the pension plan. He states that he has confirmed this with Ken Greider of the Pennsylvania State Association of Township Supervisors and the Pennsylvnia State Association of Township Supervisors Legal Counsel. He recommends that a letter to request repayment be sent to Columbia Insurance. He adds that the Insurance Commissioner could be asked to help collect the refund if Columbia Insurance Company does not respond favorably. Motion by Supervisor Horn, seconded by Supervisor Herman authorizing the solicitor to request repayment from Columbia Insurance was carried. d. July 14, 1981: Solicitor Bolla reports Columbia Life Insurance will return the money for people not working for the township if withdrawal forms are signed. Motion by you, seconded by Herman to table the issue until Supervisor Horn is at the meeting. Motion carri ed. (7) e. August 11, 1981: Frank Gigliotti, Columbia Insurance Company, attends and states that the company will refund the money providing they receive a signed form. They will return the money to the individual but not the township. Motion by Herman, second by Horn to table the issue pending Gigliotti's investigating the files of Columbia Insurance. Motion passes with a unanimous vote. Mr. Cyril Ley June 20, 1986 Page 5 "Many thanks for the copy of the resolution. They to have followed Ed's rough draft that he had sent them. noticed on Section 11 that they have a #1 and #2 schedules. They should have had a box hefore each number and one of the hoxes checked. This could he a source of ambiguity; though our copies of federal and state reports support the 100 percent Immediate Vesting Schedule. It would only affect Robert Herman in any case, since he started employment in 1980 whereas Horn and Ley have been there over six years." (4) There is no evidence that you ever received information from Mr. Gigliotti's investigation of the Columbia Insurance files or the above correspondence. f. September 8, 1981: Issue tabled because Mr. Gigliotti was not able to attend the meeting. October 13, 1981: Solicitor Rolla said he would attempt to have the question of insurance put on the agenda of the Erie County Association of Township Officials. He adds that other townships recognize they have the same problem. Mr. Gigliotti did not attend the meeting and the minutes give no reason for his absence. h. January 4, 1982: Supervisor Herman requested that the solicitor notify Columbia Life Insurance to close out the pension fund and to forward checks. Supervisor Sachar supported this request. g. (1) On August 19, 1981 Gail Kipp, Columbia Insurance Pension Department, wrote to Frank Gigliotti as follows: "Please find attached a copy of the letter and the releases that were sent to the township's solicitor. If the supervisors agree to hand the money to the township, then these releases would he Columbia Insurance's protection against any liability to these individuals at a later date. If they do not sign these releases, we can not give the township the money directly." (2) Mr. Frank Gigliotti testified that he was not aware that the supervisors wanted to terminate their pension plans and that he did not remember this memorandum or the August 11, 1981 motion to return to meet with the supervisors after "investigating" the company's files. (3) On September 4, 1981, Ms. Kipp again wrote to Mr. Gigliotti stating: Mr. Cyril Ley June 20, 1986 Page 6 J• i . February 10, 1982: Solicitor Bo lla presented forms to the supervisors to be signed to terminate the pension plan. Motion by Herman, second by Horn to expedite the forms for the supervisors to terminate the pension plan. Unanimous approval. March 10, 1982: Solicitor Bolla reports that the forms for termination of the pension plan had been forwarded to the Columbia Life Insurance and the plan will be terminated by the end of the month. k. April 14, 1982: Solicitor Bolla reports that the pension fund is now terminated. 9. Franklin Township auditor records for the past nine years do not record a supervisors request for the approval of a pension plan. a. Minutes of the township auditors' reorganization meetings from 1974 through 1985 record approval of compensation for supervisors employed by the township only for hourly wages, vacation leave, and expenses for use of personal vehicles while on township business. 10. Columbia Life Insurance Company, Bloomsburg, Pennsylvania, records disclose the following information about the Franklin Township pension plan: a. The plan was administered under a Group Annuity Contract No. DA -164. b. The effective date of the plan was May 14, 1974. c. Eligible participants were defined as full -time employees and supervisors; persons working less than 1,000 hours annually were excluded. d. 100% immediate vesting was included. e. The employer contributed 100% of the premium which was $800 per employee per year. f. Supervisors Horn, Beck, you and Township Secretary /Treasurer Diane Horn were listed as the only participants. g. Yearly statements and employee census for 1980 through 1982 list the participants as you, Supervisors Horn, Beck, Herman and Township Secretary /Treasurer Diane Horn. h. This record was not in the insurance company file until September, 1981. Mr. Cyril Ley June 20, 1986 Page 7 11. Correspondence between the Franklin Township Solicitor and Columbia Life Insurance Company discloses the following: a. June 30, 1981: Letter from Solicitor Bolla to Columbia Life Insurance Company; "I have reviewed the Pennsylvania Second Class Township Code regarding the payment of insurance and annuity benefits to supervisors. 53 P.S. §65713 is the relevant statute governing Franklin Township's contract with your company. That section clearly provides that a second class township may only provide this type of coverage for employees of the township. The supervisors themselves, if they are not employees of the township, are not entitled to any benefits under this section. Please refer to the case of Hendricks v. East Rockhill Township, 1 D. & C. 3rd 763 (1977) for a most recent interpretation of the relevant statute." He added that he had been directed by the township supervisors to demand repayment of all funds currently in the pension fund attributed to Robert Beck, Henry Horn, and you. He noted that, in your case, they were not requesting return of the amount paid for you as a full-:time employee of the township. He also asked for an accounting of all funds paid into the purchase payment fund from the registered date and the interest paid on those funds. b. July 7, 1981: Edwin T. Kosteva, Pension Administrator, wrote to Solicitor Bolla stating that Robert Beck is no longer a supervisor and received his vested benefits February 28, 1980. Kosteva had enclosed authorization for withdrawal of fund forms to be completed and signed and stated that they needed specific information on which of the contributions the township had made for you while you were a working supervisor and which when you were a non - working supervisor. There was a "cc: Frank Gigliotti" notation on this letter. c. July 10, 1981: Solicitor Bolla wrote to Mr. Kosteva stating that one -half of the existing contributions were made by the township as a result of your employment as roadmaster with the township. He stated the township intended that this amount would remain in your fund, the balance was to be refunded. d. August 7, 1981: Gail S. Kipp, Pension Manager, Columbia Life Insurance Company, wrote to Mr. Ed Springer, Springer & Perry, asking him to respond to a question raised by Solicitor Bolla by telephone. Solicitor Bolla asked whether there was legal authority for the township to terminate the funds and collect the money if the supervisors do not agree to relinquish the money. Solicitor Bolla had stated that the supervisors were not eligible to participate in the plan. The amounts involved were Henry Horn, $7,318.23; Robert Herman, $630.00; and you $7,718.33. She also noted that former Supervisor Robert Beck had received his vested benefits of $5,843.13 on March 5, 1980. YEAR BEGINNING BALANCE AMOUNT OF CONTRIBUTION INTERESTS & MISC. CREDITS FEES WITHDRAWALS BALANCE 1974 -0- $1,600.00 $ 47.51 -0- -0- $1,647.51 1975 $1,647.:51 $1,600.00 $146.88 -0- -0- $3,394.40 1976 $3,344.40 $1,600.00 $261.80 -0- -0- $5,256,20 1977 $5,256.50 $1,600.00 $364,58 -0- -0- $7,221.08 Mr. Cyril Ley June 20, 1986 Page 8 e. August 17, 1981: A. J. Carden, Vice President, Columbia Life Insurance Company, wrote to Lawrence C. Bolla. Columbia Life Insurance had been advised by their legal counsel that the most pratical manner in which to resolve the Franklin Township pension question would be to have supervisors sign release forms to allow the company to refund the money to the township. He enclosed release forms. 9. TOTAL CREDITS f. January 20, 1982: Solicitor Bolla wrote a letter to Gail S. Kipp confirming a telephone conversation of that day stating his understanding that any of the present or former supervisors who wish to withdraw their assets from the pension plan need only sign the "Authorization for Withdrawal of Funds" form which had been provided. He added the form was to be signed by both the withdrawing employee and by the appropriate township official. The appropriate township official was not identified. He noted that he thought the forms could be prepared and signed at the regular township meeting on February 10, 1982. March 4, 1982: Gail S. Kipp wrote a letter to Solicitor Bolla enclosing cop es of the letter sent to Supervisors Horn, Herman and Secretary /Treasurer Diane Horn noting that these accounts had been closed and the people paid in full. She also asked for a copy of any resolution that was passed at the February 10, 1982 meeting. 12. Columbia Life Insurance Company records show the following: a. The plan was effective May 15, 1974 and you began your participation on that date. b. Contributions, interests and the balance of the plan at the end of each year is shown in the following table: TOTAL DEDUCTIONS Mr. Cyril Ley June 20, 1986 Page 9 1978 1979 1980 1981 1982 $7,221.08 $9,367.36 $11,625.22 $14,081.59 $16,106.21 $1,600.00 $1,600.00 $1,600.00 $ 800.00 -0- $12,000 $546.28 M $ 22.50 I $657.86 M $ 22.50 I $856.37 I $1,224.62 I $307.09 $4,413.30 -0- 22.50 22.50 -0- - 0 - - 0- - o- - 0- $16,413.30 $45.00 $16,413.30 $9,367.36 $11,625.22 $14,081.59 $16,106.21 -0- -0- c. The $1,600 contribution made each year from 1974 through 1980 for payments made on your behalf for both your supervisor and road foreman positions. 13. You converted $16,413.30 to your own use. Columbia Check No. 00180 in an amount of $16,413.30 was sent to you on March 26, 1982. Your signature appears on the back of that draft. There was no money returned to the township. 14. You were represented by Jay Alberstadt, former Franklin Township Solicitor. Mr. Alberstadt withdrew as your attorney, and at the hearing you represented yourself. 15. Attorney Bolla provided the following information: a. You and the other supervisors were coaxed into purchasing the insurance by the Columbia representative. b. He researched the pension issue and found a lower court case in Bucks County. Based on a court ruling, he advised the board of supervisors that the plan obtained from Columbia was inappropriate. c. He attempted to have the policies changed but Columbia refused to do so without a release form signed by supervisors. You refused to sign such a release. You state that you were never aware of this option. d. No payments for your pension plan were made by the township after 1981. 16. The record of the township pension plan and your participation is as follows: A. May 14, 1974, Contract DA -164 entered into by the township and Columbia Life Insurance Company., Mr. Cyril Ley June 20, 1986 Page 10 (1) You and Supervisor Beck signed as applicant. Franklin Township was identified as the applicant. (2) The name of the plan was "Franklin Township Pension Fund ". (3) Other than the signatures of you and Supervisor Beck, there is no record of township authorization of this plan. B. On October 10 ;1.978, the township supervisors approved a "Defined Contribution Plan" at the suggestion of Mr. Edwin T. Kosteva, Columbia Life Insurance Company. (See Finding 7) (1) The Columbia Life Insurance Company copy of this plan was the only one presented. (a) It vas not signed or dated. (b) It was not received by the insurance company until September 3, 1981. (See Finding 8e (3)). (c) The effective date was shown as May 15, 1971 but there was no explanation for the back dating. (d) The township had not identified the vesting option they were choosing. The options were 1: "100% immediate vesting "; 2: "0/n for three years. 25% after 3 years employment, with 25% each year thereafter until 6 years (See Finding 8e(3)). (1) There was no record as to whether the period for considering either option was May 15, 1974, October 10, 1978 or September, 1981. (2) This designation would have affected your vested interest. If option 2 was selected and effective October 10, 1978, you would not have been eligible for full vesting until 1984. C. On February 22, 1982, you signed an "Authorization for Withdrawal of Funds" requesting "... withdrawal and return of all vested assets" for you. The reason for withdrawal was recorded as "Termi nation of Plan" Supervisor Horn signed as the township official. D. Columbia Insurance Company issued check #01180 dated March 25, 1982, in the amount of $16,413.30. You endorsed this check on or about April 8, 1982. E. There is no record of official township action to terminate the plan Mr. Cyril Ley June 20, 1986 Page 11 17. a. You testified that Mr. Bolla represented you in a private matter. b. The fee for services rendered by Mr. Bolla in this matter was approximately $10,000. c. You testified that you paid Mr. Bolla this fee with the funds that you received from the surrender of the pension program. B. Discussion: As a Township Supervisor you are a public official as that term is defined in the State Ethics Act. 65 P.S. §402. As such, your conduct is subject to the requirements thereof. Sowers, 80 -050; Glova, No. 326; Hunt, No. 384 -R. Generally the Ethics Act provides that: 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). The question of the propriety of pension and annuity plans for supervisors of second class townships has been reviewed by this Commission on many occasions. McCutcheon, No. 127; Hoak, No. 128, Marcello, 85 -003. The Commission determinations in these matters has been reviewed and affirmed by the Commonwealth Court of Pennsylvania. McCutcheon v. State Ethics Commission, 77 Pa. Comm. 529, 466 A.2d 283, (1982). Generally, in situations such as the instant matter, it must be determined whether the official used his position to obtain or secure financial gain other than the compensation that is authorized by law. It is now clear that pension benefits such as the type of question herein, constitute a financial gain. See McCutcheon v. State Ethics Commission, 466 A.2d 283, at 288. The additional question to be answered is whether such benefits are compensation provided by law. A complete analysis of this exact issue has been set forth in the above authorities. See also; Hendricks v. East Rockhill Township, 1 D & C 3d 763, (1977), Synoski v. Hazel Township, Pa. Commw. , 500 A.2d 1282, (1985). Generally, the compensation to be paid to a township supervisor who serves only in that position is specifically set by Statute. 53 P.S. §65515. A Supervisor who is also employed by the township Mr. Cyril Ley June 20, 1986 Page 12 in one of the positions authorized in the Second Class Township Code, may receive additional compensation. Such compensation, however, in order to he authorized hy law, must he affirmatively fixed by the Township Board of Auditors. 53 P.S. 565542. We have reviewed the instant matter in light of these now established concepts of law as well as under the policy pronouncement of the Commission. 51 Pa. Code 57.1. While you were in fact appointed to the position of-.roadmaster and were qualified to receive additional compensation, in order for such compensation to he authorized by law it required auditor approval. Although the minutes of the township hoard of auditors, from 1974 through 1984, indicate that the auditors never fixed, as part of your compensation, the in question pension program, some evidence has been submitted hy you that when you initially began your position with the township you, in fact questioned the auditors as to your participation in this program. The auditors, at that time, according to the evidence received, refused to raise your salary as township roadmaster in light of the fact that they were letting you participate in the program. Thus, we believe that while the auditors did not specifically set forth in their minutes the fact that they had approved this participation for you, your participation was, in fact, approved hy the auditors. As a result, it is our opinion that that portion of the pension program, which was paid by the township on your hehalf for your service as township roadmaster, was - authorized and approved by the township board of auditors. According to the information received, this would have heen one half of the yearly premium payment on your hehalf by the township, or $800.00 per year. The action of the auditors in your case is distinguished from the principles of Hoak /McCutcheon and other cases because we have evidence that the auditors used the premiums paid by the township in setting compensation for your roadmaster position and would have approved higher immediate compensationhad it not been for these premiums. With relation to your participation in the plan as a non - working township supervisor, clearly in light of the foregoing, you were not entitled to participate in the plan at the township's expense only in your capacity as a supervisor. We note that you were on the township hoard of supervisors in October, 1978 when the pension plan was officially initiated. We also note that you received henefits since 1974 hut there was no official action, even hy the supervisors, until 1978. You in fact voted in 1978 to ohtain this plan for yourself and the other supervisors. (See finding 8(a)). This is a use of your puhlic office as defined in the Ethics Act. See, McCutcheon v. State Ethics Commission, Supra. Mr. Cyril Ley June 20, 1986 Page 13 Also, in 1981, the propriety of the plan was questioned and you and the other supervisors were in fact informed that the plan was not authorized hy law. (See finding 8 h,c). Questions along this line had also been raised as early as 1978. (See finding 7). The Supervisors were, thus, informed hy the Solicitor that the plan should be terminated. (See Finding 8(c)). You were still a supervisor during 1981 when these questions were raised. - Eventually, on April 14, 1982, the plan was terminated. When the plan was terminated, the Insurance Company requested that each supervisor execute an authorization for withdrawal of funds in order to receive the cash value of the plan. The refunds were then forwarded to each individual supervisor. Records reflect that on March 26, 1982, you cashed a refund check in the amount of $16,413.30 and retained the proceeds. Some questions have heen raised as to whether the township hoard of supervisors were informed as to the procedure offered by Columbia Life Insurance Company for the termination of the policy. Attorney Bolla testified that two methods of termination were offered. Under the first method, the supervisors would he required to sign a release after which the funds would be transmitted directly to the township. Under the second termination program, the supervisors would sign authorization for withdrawal forms where after the funds would be disbursed directly to the township supervisor. The township hoard of supervisors signed the authorization for withdrawal forms rather than the official releases. However, each member of the township hoard of supervisors testified that Attorney Rolla never informed them of the procedure whereby the township would have directly received the money. In any event, even if we, for the sake of this order assume that Attorney - Rolla, in fact, never informed the township hoard of supervisors as to the alternative termination procedure, this nevertheless does not alleviate the fact that you accepted and retained the funds that were received for your own benefit. Those funds, as noted in the findings of fact, were eventually used to pay a legal fee to Attorney Rolla for his representation of you in a private matter. There is no reason why, even after the funds were released to you as an individual, that you could have not turned over to the township that portion of funds which were paid for your participation in the program as a non - working supervisor. Your acceptance of these funds, after suhstantial questions as to the legality of the program had heen raised, was clearly a violation of the State Ethics Act. It is also important to note, in relation to the foregoing situation, that even prior to the questions that had heen raised hy Mr. Herman regarding the propriety of the plan, in 1978 the supervisors approved a defined contribution plan at the suggestion of the Columbia Life Insurance representative. Specifically, set forth in that defined contribution plan, Mr. Cyril Ley June 20, 1986 Page 14 was the requirement that the plan was for full -time employees and the township was to contribute $800.00 per year for each eligihle employee. While the plan indicated that supervisors were eligihle to participate, there was no provision in the plan for premium payments for supervisors who were not emloyees. Thus, as early as 1978, the board of supervisors should have known that the payment for this program hy the township, regarding non- working supervisors., was questionable. To argue that the supervisors were not aware of the standards for participation that those same supervisors established in the defined contribution -plan would he incredulous. Regardless of all the questions that had been raised regarding this plan, from-1978 on, you nevertheless accepted and retained the funds that were received. As such, we believe that your receipt of those funds to which you were not entitled violates the State Ethics Act, Such an acceptance of a gain or of compensation to which an employee is not entitled is a use of one's public office in violation of Section 3(a) of the State Ethics Act. Huff, 84 -015, Domalakes, 85 -010, Weaver, 85 -014, Blumling, No. 388. Generally, the State Ethics Act provides as follows: Section 9. Penalties. (a) Any person who violates the provisions of Section 3(a) and (h) is guilty of a felony and shall be fined not more than $10,000 or imprisoned for not more than five years, or he both fined and imprisoned. 65 P.S. 409(a). Section 9. Penalties. (c) Any person who obtains financial gain from :violating any provision of this act, in Gddition to any other penalty provided hy law, shall pay into the State Treasury a sum of money equal to three times the financial gain resulting from such violation. 65 P.S. 409(c). In addition to the above, the Act provides that the Commission may forward the results of any investigation to the appropriate prosecuting authority, unless the alleged offender removes himself from the conflict of interest hy divesting himself of any financial gain received in violation of the State Ethics Act. 65 P.S. b4079(iii). This principle has been upheld by the Commonwealth Court of Pennsylvania in McCutcheon v. State Ethics Commission, supra. In addition to the following, the Commission regulations also set forth that the Commission may, in determining to recommend a prosecution, decide not to recommend such prosecution if: Mr. Cyril Ley June 20, 19R6 Page 15 67.17. Extenuating or mitigating circumstances. (a) The Commission may, in deciding whether to recommend prosecution as set forth in 67.16 (relating to options availahle to the Commission) decide not to refer a matter for prosecution if any of the following events occur: (3) .•The Supervisor, if gain has already been secured as a result of inclusion in a plan, remits and refunds the gain, as determined by the Commission, to the plan, the township or the State Treasury as appropriate; or (4) The Supervisor, if gain has already been secured as set forth in paragraph (3) refunds, in addition to the amount determined thereunder, an additional 10% thereof per annum so that any benefit derived from the gain associated with the plan is negated. 51 Pa. Code 7.17(a). As a result of the foregoing, the Commission may offer a person who has ohtained financial gain in violation of the State Ethics Act, the opportunity to divest himself of that financial gain. In addition to the following, we note, that even if you were to have received your pension program and the financial gain resulting therefrom, in good faith and hased upon the advice that you had received from others including your solicitor, such good faith receipt of benefits or financial gain to which you are not entitled, would not alleviate you from the duty-of returning such gain to the governmental body from which it was received. Good faith reliance upon a solicitor, has been held not to constitute just cause for retention of a financial gain to which one was not entitled. See, Allegheny County v. Grier, 179 Pa. 639, 368. 353, (1897); McCutcheon v. State Ethics Commission, 77 Pa. Commw. 529, 466 A.2d 283 Pa. Comm. 1, 444 A.2d 761 (1981). We � (1983); Kestler Appeal, 66 and, therefore, we will offer you th atotdivestsulu is appropriate financial gain that was received in violation of the State Ethics e Act. We will also impose the 10% interest requirement as set forth in the regulations of the State Ethics Act. 51 Pa. Code 7.17(a), (4). The amount of financial gain which we have determined to have been ohtained in violation of the State Ethics Act, would he the amount of funds expended by the township on your behalf in your capacity as supervisor. This would have been one —half of the yearly amount of the premium payment or $800.00. The total amount expended by the township, on your behalf, was $12,000.00 and with accrued credits and interest ohtained through the pension program a total amount which you Mr. Cyril Ley June 20, 1986 Page 16 received as a result of your termination of the program was $16,413.30. We believe that one -half of this amount, that which was paid for by the township for you in your position as roadmaster was appropriate under the law. One half of this amount, however, was paid for you in your position as township supervisor and, therefore, not in accordance with the law. The amount, therefore, that was inappropriately received was $8,206.65. This amount, plus the 10% penalty, equals $9,027.31. C. Conclusion: You violated the State Ethics Act when you, as a township supervisor, received, accepted and retained the proceeds from a township - provided pension plan to which you knew you were not entitled. Unless, within thirty (30) days of the date of this order you remit to the State Ethics Commission a check made payable to Franklin Township in the amount of S9,027.31. In the event that you do not make such restitution, we will refer this matter to the appropriate law enforcement authorities for further review. Our files in this case will remain confidential in accordance with Section 8(a) of the Ethics Act, 65 P.S. 408(a). However, this Order is final and will he made available as a public document 5 days after service (defined as mailing) unless you file documentation with the Commission which justifies reconsideration and /or challenges pertinent factual findings. See 51 Pa. Code 2.38. During this 5 -day period, no one, including the Respondent unless he waives his right to challenge this Order, may violate this confidentiality by releasing, discussing or circulating this Order. Any person who violates the confidentiality of a Commission proceeding is guilty of a misdemeanor and shall he fined not more than $1,000 or imprisoned for not more than one year or hoth see 65 P.S. 409(e). By the Commission, J�,+ G. Sieber Pancoast Chairman