HomeMy WebLinkAbout1851 MowryPHONE:717-783-1610 STATE ETHICS COMMISSION
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HARRISBURG, PA 17120-0400
In Re: Patricia Mowry, File Docket: 22-0060-C
Respondent Order No. 1851
Date Decided: 1/14/26
Date Mailed: 1/23/26
Before: Michael A. Schwartz, Chair
David L. Reddeeliff, Vice Chair
Paul E. Parsells
Robert P. Caruso
This is a final adjudication of the State Ethics Commission.I
FACSIMILE: 717-787.0806
WEBSITE: www.ethics.pa.gov
Procedurally, the Investigative Division of the State Ethics Commission conducted an
investigation regarding possible violation(s) of the Public Official and Employee Ethics Act
("Ethics Act"), 65 Pa.C.S. § 1101 et sec.., by the above -named Respondent. At the commencement
of its investigation, the Investigative Division served upon Respondent written notice of the
specific allegations. Upon completion of its investigation, the Investigative Division issued and
served upon Respondent a Findings Report identified as an "Investigative Complaint." A
Stipulation of Findings and a Consent Agreement were subsequently submitted by the parties to
the Commission for consideration. The Findings in this Order are derived fi•om the parties'
Stipulation of Findings. The Consent Agreement has been approved.
I. ALLEGATION:
That Patricia Mowry, a public official as a Member and Chair of the Board of Directors of
the Cecil Township Municipal Authority ("Authority"), violated Section 1103(a) of the Ethics Act
when she used the authority of her office to perform accounting consulting services for the
' Prior to his current service as a Commissioner, Robert P. Caruso served as Executive Director of the Commission
from January 2013 until his retirement in April 2022. The Commission's Investigative Division received the complaint
that initiated this case during Commissioner Caruso's tenure as Executive Director. As such, Commissioner Caruso's
signature appeared on the acknowledgement letter to the complainant. Commissioner Caruso had no other
involvement in this case. Based solely upon performing the ministerial task of acknowledging receipt of the complaint,
Commissioner Caruso initially recused from this matter. However, on the day of the Commission meeting,
Commissioner Emilia McKee Vassallo was unexpectedly unable to attend the meeting. As a result, the Commission
did not have a quorum to decide this matter.
Accordingly, the Commission invoked the rule of necessity, a common law judicial principle that when a quorum
cannot be reached due to recusals from expressed conflicts, the tribunal must consider the case despite the personal
interest or bias of its members, where otherwise the agency could not carry out its duties and the litigants would be
denied a decision in the matter. [Yells v. Unemployment Compensation Board of Review, 236 A.3d 108, 111 (Pa.
Cmwlth. 2019); Henderson v. Unemploymeni Compensation Board of Review, 77 A.3d 699, 717 (Pa. Cmwlth.
2013); Stroudsburg Area ,School District v. Kelly, 701 A.2d 1000, 1003 (Pa. Cmwlth. 1997); Siteman v. City of
Allentown, 695 A.2d 888, 891-92 (Pa. Cmwlth. 1997). After disclosing the nature of his conflict on the record,
Commissioner Caruso participated in the deliberations of this matter under the rule of necessity.
Mowry, 22-0060-C
Page 2
Authority without the Authority's prior approval, resulting in her receipt of a private pecuniary
gain.
II. FINDINGS:
1. Patricia Mowry ("Mowry") served as a Member of the Cecil Township Municipal
Authority ("Authority") Board of Directors ("Board") from January 16, 2018, to February
15, 2022.
a. Mowry served as the Board Chairman from January 19, 2021, until January 6, 2022.
b. Mowry resigned from the Board on February 15, 2022, pursuant to a Settlement
Agreement with Cecil Township.
2. The Board is -made up of five Members, all of whom are appointed by the Cecil Township
Board of Supervisors.
3. Contracts for services between the Authority and outside entities are presented to the Board
for discussion and overall approval.
a. Contracts with fixture auditors, fixture solicitors, and any other services the
Authority requires must be voted on by the Board.
1. The entities must submit a quote/proposal outlining their services and the
approximate amount their services will cost.
2. The Board is not required to get more than one quote/proposal for a
professional service.
aa. The Board is still required to approve the quote/proposal via formal
vote.
4. The employment of any individual to provide services to the Authority as an employee or
contractor requires approval by the Board.
a. Members of the Authority administrative staff (manager, administrator, business
manager, etc.) do not have the authority to hire anyone to complete work at the
Authority.
5. The Authority utilizes Peachtree/Sage for its accounting needs.
a. Peachtree/Sage is an accounting system utilized by small to medium businesses.
6. Flexibill is a billing system that is used to complete billing services for various municipal
entities.
a. The Authority has utilized Flexibill for billing purposes since approximately 2015.
M_ owry, 22-0060-C
Page 3
7. Peachtree/Sage and Flexibill have the ability to communicate with one another to
automatically balance the accounting and billing of the entity.
THE FOLLOWING FINDINGS RELATE TO HOW MOWRY CAME TO PERFORM
ACCOUNTING WORK FOR THE AUTHORITY AND THE SUBMISSION OF HER
INVOICE TO THE AUTHORITY FOR PAYMENT.
8. Greg Gennuso ("Gennuso"), the Authority Administrator, was responsible for duties
related to the Authority's accounting, billing, and payroll.
9. At the January 21, 2020, Board meeting Gennuso requested Mowry's services to help
update/coordinate the accounting software accounts and billing software.
a. Mowry was informed by the Authority Solicitor, Romel Nicholas ("Nicholas"), that
she was to abstain from any votes regarding the subject.
b. The minutes of this meeting indicate that Mowry was going to submit a proposal to
the Board for approval.
C. Gemiuso in his position as the Authority Administrator did not have the ability to
hire Mowry to complete the work without a formal vote by the Board.
10. At the February 18, 2020, Board meeting Gennuso again requested Mowry's services to
help update/coordinate the accounting software accounts and billing software.
a. The discussion was moved to an executive session.
1. Mowry was present for and participated in the executive session.
There was no clear indication during the discussion in the executive session of
Mowry wanting to be paid for assisting Gennuso with the accounting work.
11. There was no public vote or announcement following the executive session to authorize or
otherwise approve Mowry completing the work.
a. There is no indication that Mowry submitted a formal proposal for the accounting
work to the Board for consideration or approval.
b. Gennuso in his position as Authority Administrator did not have the ability to hire
Mowry to complete the work without a formal vote by the Board.
12. No further reference of Mowry potentially working on the accounting system was noted in
any Board meeting minutes from March 2020 until April 2021.
13, On April 20, 2021, Mowry sent an email to Gennuso, Authority Engineer/Manager Walter
O'Shinski ("Oshinski"), and Board Members Darlene Barni ("Barni"), Timothy Stiffey
("Stiffey"), Frank Ziemba ("Ziemba"), and Donald Gennuso ("D. Gennuso").
MMow......r. , 22-0060-C
Page 4
a. In the email Mowry requested Gennuso to add "2020 Audit/Auditor Review
Discussion" to the agenda.
b. Mowry requested a discussion to look into getting proposals from other firms to
complete the audit for several reasons including "Accounting Program."
1. Under "Accounting Program" Mowry wrote that the accounting program
needed to be reorganized and asked who the Authority should get to
organize it.
2. Mowry then wrote that she was told by the Solicitor that it was not ethical
for her to do the work and the Board needed to discuss it.
14. Mowry made a recommendation to the Board at the April 20, 2021, meeting that it approve
an auditor who has experience with Peachtree/Sage so they can consult with the changes
in the accounting system.
a. Mowry was Chairman of the Board at this time.
15. On April 27, 2021, Mowry sent an email to Gennuso, O'Shinski, Ziemba, Barni, D.
Gennuso, Stiffey, and Nicholas with the subject line "Review and To Do List for CTMA
Books."
a. Mowry indicated in the email that she had spent many hours the last
weekend/couple of days reviewing and starting to restructure the accounting
system.
1. Mowry included two attachments to the email that included a 5-page
priority list and at least 25 bullet points to revamp the accounting program.
2. Mowry had not submitted a proposal or been approved by the Board to
complete any work on the accounting system.
b. Mowry made a recommendation to hire a professional that does customized reports
for Peachtree/Sage and Flexibill.
1. Mowry estimated the cost of the services to be approximately $6,000 to
$8,000 for the professional depending on what Gennuso could get done.
2. Mowry estimated that the job would take approximately tluxee weeks with
aggressive working.
aa. At this time Mowry reported already having fifteen hours of work
on the project.
3. Mowry suggested trying to negotiate with the auditors to complete the work
in a lump sum versus an hourly rate, which typically cost $100 to $125 an
hour.
Mows , 22-0060-C
Page
4. Mowry did not offer to continue to complete the work and/or identify what
her rate would be to continue the process.
C. Mowry created a priority list of tasks that needed to be completed including "Bank
Account Reconciliations" and "Revenues from Sewage Bills- Flex Bill Program."
1. Next to each of those items Mowry wrote "The new accountant can assist
to clean this up (I do not have time)."
16. At the May 18, 2021, Board meeting Mowry and Gennuso provided the Board with an
update regarding the accounting system.
a. Mowry and Gennuso stated that the accounting system was being revamped and
the reports would reflect positive changes.
b. The minutes do not document that Mowry was completing the work.
17. At the June 15, 2021, Board meeting Gennuso provided another update that the process of
updating the financial reports and accounting system was still in progress.
a. The minutes do not document that Mowry was completing the work.
18. Mowry performed accounting services for the Authority over the time frame of at least
April 25, 2021, through October 28, 2021, for which no formal approval had been granted
by the Board.
a. Minutes from January 2020 through October 2021 are void of any formal Board
approval authorizing Mowry to complete the work.
b. Minutes from January 2020 through October 2021 are void of the Board approving
a wage/rate of pay, scope of work, or authorized hours for Mowry to perform the
services.
19. Mowry submitted an invoice to the Authority dated October 29, 2021, in the amount of
$5,362.50 for services performed regarding the Authority's accounting system as follows:
Date
Hours
Description
A ri1 25, 2021
8
S.etting up accounts stem and accounts, vendors checking accounts.
April 26, 2021
3
Revise billing system set up.
April 27, 2021
2
April 28, 2021
3
April 29, 2021
4
April 30, 2021
2
May 1 2021
0
May 2, 2021
3
Reconcile all trustee statements- Greg never got statements to auditor would
record interest and principle, one account not in com uter.
May 3, 2021
2
May 4, 2021
1.5
May 5, 2021
2.5
Set up one note- make pages of how to do things, made some new accounts
and reclassified.
May 8, 2021
2.5
Mow r , 22-0060-C
Page 6
May 9, 2021
4
May 10, 2021
0.5
May,11, 2021
4.5
Meeting with Greg to show how to reconcile check accounts.
May 12, 2021
2,5
Make notes ins stem on how to do task, create check summary report.
May 13, 2021
3
Setting up flex bill talking with support.
May 15 2021
2.5
May 17, 2021
1.5
May 18, 2021
1.5
Ma 24 2021
1
May 26, 2021
2
Flex bill
June 2, 2021
IS
June 8 2021
3
Meeting with Greg
Jame 9, 2021
2
Flex bill
June 10, 2021
2.5
Ore and Peachtree entries
June 16, 2021
2.5
Set up budget report and coordination with consultant.
June 25, 2021
2
Set tip flex bill for deduct meters and write process on how to.
July 8, 2021
1
Working on putting liens in flex bill and still setting up.
August 27, 2021
4
Fixed assets and depreciations.
August 28, 2021
3
Fixed assets and depreciations.
Spoke with auditor and then Greg regarding cash account and fixed assets.
August 30, 2021
2,5
Land, deferred assessment.
Bond council on bond requirements from what the previous audit had to
what is required.
Working with the auditor to get the trial balance to tie into fixed asset.
September 1 2021
2
Schedules
September 11, 2021
2.5
Dealing with updating fixed assets.
September 15, 2021
2
Performing depreciation on all fixed assets and updating in account
program.
Working on billing system- doing queries to identify account not being
billed.
October 27 2021
5
Setting up G/L transfer.
October 28, 2021
4.5
Working on procedures for water downloads and cycles, flex bill reports.
97.5
a. The invoice was given to Gennuso by Mowry and was subsequently added to the
agenda for the November 16, 2021, Board meeting under "Motion on Account
Services."
b. The invoice documented Mowry's rate of pay as $55.00 per hour, which was less
than what Mowry asserted was the typical rate for these services.
1. Mowry established her own rate for the services she provided to the
Authority.
20. Mowry sent an email on November 16, 2021, to Barni, Ziemba, Stiffey, Gennuso and
Nicholas to whom she wrote "there has been some back and forth regarding whether I
should be paid or not by Romel, so I called and spoke with the Ethic's Attorney."
a. Mowry asserted that she spoke with Jeffery Frankenburger on November 16, 2 02 1,
and he indicated that a bidding process was not necessary as long as it is stated in
a public meeting the purpose of the work she performed, why it was performed,
and the majority of the Board voting in favor.
Mowrv, 22-0060-C
Page 1
Jeffery Frankenburger was Supervising Investigative Counsel with the State
Ethics Conunission at this time.
b. Mowry wrote that there would be no consequences to the Board or the Authority
for paying her for accounting services if someone were to file an ethics complaint
against her.
C. Mowry stated the following regarding potential outcomes of an ethics complaint:
1. "The only thing that could happen would be on me."
2. "The process would be they open an investigation the where, why's, and
what for's."
"The Ethics Board would make the determination if I did anything unethical
the worst outcome is I would have to pay the money back."
d. Mowry then stated the purpose of the work that was completed and why she was
the correct person for the job.
21. The situation regarding Mowry's performance of services for the Authority and her
payment for such was discussed at the Board's November 16, 2021, meeting.
a. Mowry was present at the meeting and provided an overview of the accounting
services she performed to justify the invoice that was submitted for payment.
22. Following Mowry's presentation Nicholas read the applicable section of the Ethics Act to
those in attendance at the November 16, 2 02 1, meeting.
a. Nicholas quoted Section 1103(f) of the Ethics Act which prohibits any public
official from entering into a contract valued at $500 or more with the governmental
body with which the public official is associated unless the contract is awarded
through an open and public process.
b. Nicholas voiced his opinion that it was not appropriate for a vote to take place to
pay Mowry, but that the Board can take his advice or not.
Nicholas informed the Board that while Mowry's work qualified as a
professional service and did not require the bid process, the contract must
have been awarded through an open and public process which included prior
public notice and public disclosure of all proposals considered.
aa. No physical contract was ever executed between the Authority and
Mowry to identify the scope of work she was to complete, hourly
rate, or hours allowed.
bb. No vote was ever taken to approve Mowry to complete any work.
MOwiLy, 22-0060-C
Page S
C. Nicholas reiterated that he could not support a motion to have Mowry do the work
and then vote to pay her as he disagreed with Frankenberger's interpretation that
was represented by Mowry.
23. The Board Members attempted to find a solution to rectify what they identified as a
"procedural misstep" but Nicholas could not provide a solution at that time.
a. A suggestion was made to have Gennuso call professional auditors/accountants to
obtain what their pricing would have been for the same work to show that Mowry's
price would be the cheapest.
b. Ziemba suggested authorizing Mowry to do the work via vote on November 16,
2021, retroactively and then taking another vote to approve her payment.
l . Nicholas responded that he could not support this course of action.
24. Barni questioned Gennuso at the meeting as to why he did not inform the Board about
Mowry wanting to be paid for her work.
a. Gennuso answered that he was aware of what Mowry's hourly rate was.
b. Gennuso had no way of knowing the number of hours that Mowry potentially would
be working.
1. The Board never formally authorized Mowry to complete the work or
established an allotted number of hours to complete the work.
25. Gemiuso reminded the Board that at the February 2020 executive session it discussed that
lie wanted Mowry to do the work due to her specific experience, but it discussed who else
could do it.
a. Mowry stated that Gennuso requested her services which was enough
authorization.
1. Gennuso in his capacity as the Authority Administrator did not have the
authority to arbitrarily retain Mowry in a compensated capacity.
26. Mowry was questioned by O' Shinski as to why she did not submit a proposal knowing that
this would be a sensitive subject.
a. Mowry stated that she should have called the Ethics Commission at that time.
27. A vote was taken at the November 16, 2021, meeting to amend the agenda to include the
"Motion on Accounting Services" due to it being added to the agenda less than 24 hours in
advance of the meeting.
a. The vote to add "Motion on Accounting Services" to the amended agenda passed
with four affirmative votes and Mowry abstaining.
Mows , 22-0060-C
Page
28. A subsequent motion was made by Barni and seconded by Stiffey to approve the payment
to Mowry for the work she completed on the accounting system.
a. The Board voted 3-1-1 to approve the payment with Mowry abstaining and D.
Genriuso voting against the payment.
29. Prior to adjournment of the meeting, a vote was taken to approve the expenses, which
included the check to Mowry.
a. The Board voted 4-1 to approve the expenses with D. Gennuso voting against it due
to the payment to Mowry.
30. Authority check number 21774 was made payable to Mowry on November 16, 2021, in
the amount of $5,362,50.
31. Mowry received a personal financial gain of $5,362.50 when she completed work for the
Authority without a vote by the Board to approve the scope of work, hourly rate, or number
of hours for the job and then voted to approve the expenses list which identified her
payment.
32. Mowry was compensated only for work she completed.
33. Mowry asserts that the work she completed was beneficial to the Authority.
III. DISCUSSION:
As a Member of the Board of Directors ("Board") of the Cecil Township Municipal
Authority ("Authority") from January 16, 2018, until February 15, 2022, Patricia Mowry
("Mowry") was a public official subject to the provisions of the Public Official and Employee
Ethics Act ("Ethics Act"), 65 Pa. C.S, § 1101 et sec .
The relevant allegation in this matter is that Mowry violated Section 1103(a) of the Ethics
Act when she used the authority of her office to perform accounting consulting services for the
Authority without the Authority's prior approval, resulting in her receipt of a private pecuniary
gain. Per the Consent Agreement submitted by the parties, the Investigative Division has exercised
its prosecutorial discretion to nolle pros other allegations, including allegations that Mowry's
Statements of Financial Interests for calendar years 2019, 2020, and 2022 were either delinquent
or deficient.
Pursuant to Section 1103(a) of the Ethics Act, a public official/public employee is
prohibited from engaging in conduct that constitutes a conflict of interest:
§ 1103. Restricted activities
(a) Conflict of interest. —No public official or public
employee shall engage in conduct that constitutes a conflict of
interest.
65 Pa.C.S. § 1103(a).
Mowi , 22-0060-C
Pge 10
The following terms relevant to Section 1103(a) are defined in the Ethics Act as follows:
§ 1102. Definitions
"Conflict" or "conflict of interest." Use by a public
official or public employee of 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.
The term does not include an action having a de rninimis 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.
"Authority of office or employment." The actual power
provided by law, the exercise of which is necessary to the
performance of duties and responsibilities unique to a particular
public office or position of public employment.
65 Pa.C.S. § 1102.
Subject to the statutory exclusions to the Ethics Act's definition of the term "conflict" or
"conflict of interest," 65 Pa.C.S. § 1102, pursuant to Section 1103(a) of the Ethics Act, a public
official/public employee is prohibited from using the authority of public office/employment or
confidential 'information received by holding such a public position for the private pecuniary
benefit of the public official/public employee himself, any member of his immediate family, or a
business with which he or a member of his immediate family is associated.
As noted above, the parties submitted a Stipulation of Findings with their Consent
Agreement. The Findings of this Commission set forth above are derived from the parties'
Stipulation of Findings. We shall now summarize the relevant facts in this matter.
The Board consists of five Members. Mowry served as a Member of the Board from
January 16, 2018, to February 15, 2022, and she served as Chairman of the Board from January
19, 2021, until January 6, 2022. Mowry resigned from the Board on February 15, 2022, pursuant
to a Settlement Agreement with Cecil Township, which appoints the Board Members.
An entity seeking to provide services required by the Authority must submit to the
Authority a quote/proposal outlining the entity's services and the approximate cost of those
services. The Board is not required to get more than one quote/proposal for professional services.
Contracts for services required by the Authority must be voted on by the Board, and members of
the Authority administrative staff, including the Authority Administrator, may not hire anyone to
complete work for the Authority without a formal vote of approval to do so.
Mowry, 22-0060-C
Page I l
The Authority utilizes the Peachtree/Sage accounting system for its accounting needs and
the Flexibill billing system for its billing purposes. At the Januaiy 21, 2020, Board meeting, Greg
Genusso ("Genusso"), the Authority Administrator, requested Mowry's services to help update
and coordinate the accounting software accounts and billing software. Minutes of this meeting
indicate that Mowry was going to submit a proposal to the Board for its approval. Mowry was
informed by the Authority Solicitor, Romel Nicholas, that she was to abstain from any votes
regarding the subject.
At the February 18, 2020, Board meeting, Gennuso again requested Mowry's services to
help update and coordinate the accounting software accounts and billing software. During a
discussion in which Mowry participated, there was no clear indication that Mowry wanted to be
paid for assisting Gennuso with the accounting work. There was no public vote or announcement
authorizing or approving Mowry to complete the accounting work, and there was no further
reference to Mowry completing the accounting work until April 2021.
On April 20, 2021, Mowry sent an email to the other four Board Members, Gennuso, and
the Authority Engineer/Manager, requesting that Gennuso add to the agenda for that day's Board
meeting a discussion to look into getting proposals from firms to audit and reorganize the
Authority's accounting system. Mowry wrote that she was told by the Authority Solicitor that it
was not ethical for her to do the work and the Board needed to discuss it. At the meeting that day,
Mowry recommended that the Board approve an auditor that had experience with the
Peachtree/Sage accounting system.
On April 27, 2021, Mowry sent an email to the other four Board Members, Gennuso, the
Authority Solicitor, and the Authority Engineer/Manager in which she indicated that she had spent
fifteen hours over the last couple of days reviewing and starting to restructure the accounting
system. Mowry recommended the hiring of an auditor that does customized reports for the
Peachtree/Sage and Flexibill systems, and she estimated that the work would take approximately
three weeks and would cost approximately $6,000 to $8,000. Mowry suggested trying to negotiate
with the auditor to have the work completed in a lump sum versus an hourly rate, which typically
cost $100 to $125 per hour. Mowry did not offer to complete the work and instead wrote "The
new accountant can assist to clean this up (I do not have time)."
At the May 18, 2021, Board meeting, Mowry and Gennuso stated that the accounting
system was being revamped and the reports would reflect positive changes. At the June 15, 2 02 1,
Board meeting, Gennuso indicated that the process of updating the financial reports and accounting
system was still in progress. Minutes of these two Board meetings do not document that Mowry
was completing the work on the accounting system.
From approximately April 25, 2021, through October 28, 2021, Mowry performed
accounting services for the Authority that had not been approved by the Board. Mowry submitted
an invoice to the Authority dated October 29, 2021, in the amount of $5,362.50 for 97.5 hours of
work performed on the Authority's accounting system at the rate of $55 per hour. Mowry's invoice
was added to the agenda for the Board's November 2021 meeting.
At the Board's November 16, 2021, meeting, Mowry provided an overview of the
accounting services she performed to justify the invoice that she submitted for payment. Following
discussion regarding the Ethics Act's requirement that a contract valued at $500 or more between
a public official and the public offrcial's governmental body must be awarded through an open and
Mowrv, 22-0060-C
Page 12
public process and the Authority Solicitor stating his opinion that it was not appropriate for a vote
to take place to pay Mowry, the Board voted 3-1-1, with Mowry abstaining from the vote, to
approve payment to Mowry for the work she completed on the accounting system. Mowry then
participated in a Board vote that approved the Authority's expenses, which included a check
payable to Mowry in the arnount of $5,362.50 for her work.
Having highlighted the Stipulated Findings and issues before us, we shall now apply the
Ethics Act to determine the proper disposition of this case.
The parties' Consent Agreement sets forth a proposed resolution of the allegation as
follows:
3. The Investigative Division will recommend the following in relation to the
above allegation:
a. That a violation of Section 1103 (a) of the Public Official and
Employee Ethics Act, 65 Pa.C.S. § 1103(a), occurred when
Mowry used the authority of her office to perform
accounting consulting services for the Authority without the
Authority's prior approval resulting in her receipt of a
private pecuniary gain.
4. Mowry agrees to make payment in the amount of $5,362.50 in settlement
of this matter payable to Cecil Township Municipal Authority, and
forwarded to the Pennsylvania State Ethics Commission, within two (2)
years of the issuance of the final adjudication in this matter.
5. Mowry agrees to file complete and accurate amended Statements of
Financial Interests with Cecil Township Municipal Authority, through the
Pennsylvania State Ethics Commission, for calendar years 2019, 2020, and
2022 within thirty (30) days of the issuance of the final adjudication in this
matter.
6. Mowry agrees to not accept any reimbursement, compensation or other
payment from Cecil Township Municipal Authority representing a full or
partial reimbursement of the amount paid in settlement of this matter.
7. The Investigative Division will recommend that the State Ethics
Commission take no further action in this matter and make no
recommendations to any law enforcement or other authority to take action
in this matter. Such, however, does not prohibit the Commission from
initiating appropriate enforcement actions in the event of Mowry's failure
to comply with this agreement or the Commission's order or cooperating
with any other authority who may so choose to review this matter firrther.
a. Mowry has been advised that as a matter of course, all orders
from the Commission are provided to the Attorney General,
Mower, 22-0060-C
Page 13
albeit without any specific recommendations pursuant to
Paragraph 7 above.
b. Mowry has been advised that all orders become public
records and may be acted upon by law enforcement as they
deem appropriate,
C. The non -referral language contained in this paragraph is
considered an essential pant of the negotiated Consent
Agreement.
Consent Agreement, at 2,
We agree with the parties that a violation of Section 1103(a) of the Ethics Act occurred in
relation to Mowry's performance of accounting services for the Authority. In April 2021, when
the issue of auditing and reorganizing the Authority's accounting system was before the Board,
Mowry recommended that the Board approve an auditor that had experience with the
Peachtree/Sage accounting system used by the Authority. Even though contracts for services
required by the Authority must be voted on by the Board, from April 2021 through October 2021,
Mowry performed accounting services for the Authority that had not been approved by the Board.
Mowry then billed the Authority a total of $5,362.50 for 97.5 hours of unapproved work that she
performed on the Authority's accounting system during that time period. But for being a Member
of the Board, Mowry would not have been in a position to perform and bill for the unapproved
work. Even though Mowry abstained from the Board vote that approved payment to her for the
unapproved work, she used the authority of her office as a Board Member for her own private
pecuniary benefit when she participated in the Board vote that approved expenses which included
a check payable to her for the unapproved work.
With each element of a conflict of interest established, we hold that a violation of Section
1103(a) of the Ethics Act, 65 Pa. C.S. § 1103(a), occurred when Mowry used the authority of her
office to perform accounting consulting services for the Authority without the Authority's prior
approval, resulting in her receipt of a private pecuniary gain.
As part of the Consent Agreement, Mowry has agreed to snake payment in the amount of
$5,362.50 payable to the Authority and forwarded to this Commission within two (2) years of the
issuance of the final adjudication in this matter. Mowry has further agreed to not accept any
reimbursement, compensation or other payment fiom the Authority representing a full or partial
reimbursement of the amount paid in settlement of this matter. Additionally, notwithstanding the
nolle pros as to the allegations regarding Mowry's Statements of Financial Interests, Mowry has
agreed to file complete and accurate amended Statements of Financial Interests for calendar years
2019, 2020, and 2022 with the Authority, through this Commission, within thirty (30) days of the
issuance of the final adjudication in this matter.
We determine that the Consent Agreement submitted by the parties sets forth a proper
disposition of this case, based upon our review as reflected in the above analysis and the totality
of the facts and circumstances.
IV. CONCLUSIONS OF LAW:
Mo�wm 22-0060-C
Page 14
1. As a Member of the Board of Directors of the Cecil Township Municipal Authority
("Authority") from January 16, 2018, until February 15, 2022, Patricia Mowry ("Mowry")
was a public official subject to the provisions of the Public Official and Employee Ethics
Act ("Ethics Act"), 65 Pa, C.S. § 1101 et sec .
2. A violation of Section 1103(a) of the Ethics Act, 65 Pa.C.S. § 1103(a), occurred when
Mowiy used the authority of her office to perform accounting consulting services for the
Authority without the Authority's prior approval, resulting in her receipt of a private
pecuniary gain.
In Re: Patricia Mowry, File Docket; 22-0060-C
Respondent Date Decided; 1/14/26
Date Mailed: 1/23/26
ORDER NO. 1851
1. A violation of Section 1103(a) of the Public Official and Employee Ethics Act, 65 Pa.C.S.
§ 1103(a), occurred when Patricia Mowry ("Mowry"), as a Member of the Board of
Directors of the Cecil Township Municipal Authority ("Authority"), used the authority of
her office to perform accounting consulting services for the Authority without the
Authority's prior approval, resulting in her receipt of a private pecuniary gain.
2. Per the Consent Agreement of the parties, Mowry is directed to make payment in the
amount of $5,362.50 payable to Cecil Township Municipal Authority and forwarded to the
Pennsylvania State Ethics Commission by no later than two (2) years after the mailing date
of this Order.
3. Mowry is directed to not accept any reimbursement, compensation or other payment from
the Authority representing a full or partial reimbursement of the amount paid in settlement
of this matter.
4. To the extent she has not already done so, Mowry is directed to file complete and accurate
amended Statements of Financial Interests for calendar years 2019, 2020, and 2022 with
the Authority, through the Pennsylvania State Ethics Commission, by no later than the
thirtieth (30"') day after the mailing date of this Order.
5. Compliance with paragraphs 2, 3, and 4 of this Order will result in the closing of this case
with no Ruther action by this Commission.
Non-compliance will result in the institution of an order enforcement action.
BY THE COMMISSION,
I
Michael A. Schwartz, Chair