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HomeMy WebLinkAbout1397 McGrawIn Re: Thomas McGraw, Respondent File Docket: 05 -008 X -ref: Order No. 1397 Date Decided: 5/31/06 Date Mailed: 6/2/06 Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Donald M. McCurdy Paul M. Henry Raquel K. Bergen Nicholas A. Colafella Reverend Scott Pilarz This is a final adjudication of the State Ethics Commission. Procedurally, the Investigative Division of the State Ethics Commission conducted an investigation regarding a possible violation of the Public Official and Employee Ethics Act, Act 9 of 1989, P.L. 26, 65 P.S. § 401 et seq., as codified by Act 93 of 1998, Chapter 11, 65 Pa.C.S. § 1101 et seq., by the above -named Respondent. At the commencement of its investigation, the Investigative Division served upon Respondent written notice of the specific allegation(s). Upon completion of its investigation, the Investigative Division issued and served upon Respondent a Findings Report identified as an "Investigative Complaint." An Answer was not filed and a hearing was waived. The record is complete. Effective December 15, 1998, Act 9 of 1989 was repealed and replaced by Chapter 11 of Act 93 of 1998, 65 Pa.C.S. § 1101 et seq., which essentially repeats Act 9 of 1989 and provides for the completion of pending matters under Act 93 of 1998. This adjudication of the State Ethics Commission is issued under Act 93 of 1998 and will be made available as a public document thirty days after the mailing date noted above. However, reconsideration may be requested. Any reconsideration request must be received at this Commission within thirty days of the mailing date 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). A request for reconsideration will not affect the finality of this adjudication but will defer its public release pending action on the request by the Commission. The files in this case will remain confidential in accordance with Chapter 11 of Act 93 of 1998. Any person who violates confidentiality of the Ethics Act is guilty of a misdemeanor subject to a fine of not more than $1,000 or imprisonment for not more than one year. Confidentiality does not preclude discussing this case with an attorney at law. McGraw, 05 -008 Page 2 I. ALLEGATION: That Thomas McGraw, a public official /public employee) in his capacity as Development Specialist for the Governor's Action Team of the Department of the Community and Economic Development (DCED) violated Sections 1103(a), 1103(c) and 1105(b)(5) of the Ethics Act (Act 93 of 1998) when he used the authority of his position for a private pecuniary gain by making recommendations and participating in actions of the GAT /DCED including but not limited to recommending Opportunity Grants be awarded to companies to relocate /expand in the Commonwealth in return for payments from companies based on his understanding that his official action and judgment would be influenced thereby; when he participated in actions of the GAT /DCED, including but not limited to recommending Opportunity Grants be awarded to companies to relocate /expand in the Commonwealth at a time when he had a reasonable expectation that he would be personally receiving funds from such companies; when he used the authority of his position to solicit funds for personal use from companies that he was attempting to obtain Commonwealth grant funds for; when he offered to perform consulting services to companies receiving Commonwealth grants and then demanded payment for such services even though said services were part of his duties as a Commonwealth employee; when he failed to disclose the receipt of payments from TriTech Inc. /Michael Butler and Dennis Smith /USTAAD in excess of $1,300 on his Statement of Financial Interests filed for the 2002 calendar year; when he failed to disclose payments from echoolmall.com [sic] /Andrew Flanagan in excess of $1,300 on his Statement of Financial Interests filed for the 2001 calendar year; when he failed to disclose on SFI's filed for the 2001 and 2002 calendar years payments in excess of $1,300 solicited from MirTech Consulting /Jerry Westerhold; when he failed to obtain approval or submit leave requests for annual leave used when traveling for personal purposes in 2001 and 2002; when he used his public position when traveling on official Commonwealth business paid for by the Commonwealth to accumulate reward points through Hyatt Gold Passport and then redeemed a portion of these points to pay for personal room expenses; and when he retained control and ownership of reward points obtained through travel in his public position after his termination from Commonwealth employment. II. FINDINGS: 1. The Investigative Division of the State Ethics Commission received information alleging that Thomas McGraw violated provisions of the State Ethics Act (Act 93 of 1998). 2. Upon review of the information the Investigative Division initiated an own - motion preliminary inquiry on February 8, 2005. 3. The preliminary inquiry was completed within sixty days. 4. On April 8, 2005, a letter was forwarded to Thomas McGraw, by the Investigative Division 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. 7004 0750 0002 8074 6530. b. The domestic return receipt bore the signature of Thomas McGraw, with a delivery date of April 9, 2005. 5. On August 11, 2005, the Investigative Division of the State Ethics Commission filed an application for a ninety day extension of time to complete the Investigation. 6. The Commission issued an order on August 12, 2005, granting the ninety day McGraw, 05 -008 Page 3 extension. 7 On November 17, 2005, the Investigative Division of the State Ethics Commission filed an application for a second ninety day extension of time to complete the Investigation. 8. The Commission issued an order on December 12, 2005, granting the ninety day extension. 9. On February 15, 2006, an amended Notice of Investigation was forwarded to Thomas McGraw, by the Investigative Division of the State Ethics Commission informing him that the allegations contained in the April 8, 2005, Notice of Investigation were being amended. a. Said letter was forwarded by certified mail, no. 7004 2890 0004 1229 2561. b. The domestic return receipt bore the signature of Karen Reinhart, with a delivery date of February 16, 2006. 10. On March 20, 2006, an amended Notice of Investigation was forwarded to Thomas McGraw, by the Investigative Division of the State Ethics Commission informing him that the allegations contained in the April 8, 2005 and February 15, 2006, Notice of Investigation were being amended. a. Said letter was forwarded by certified mail, no. 7004 2890 0004 1229 2646. b. The domestic return receipt bore the signature of Karen Reinhart, with a delivery date of March 21, 2006. 11. On March 28, 2006, an amended Notice of Investigation was forwarded to Thomas McGraw, by the Investigative Division of the State Ethics Commission informing him that the allegations contained in the April 8, 2005, February 15, 2006, and March 20, 2006, Notice of Investigation were being amended. a. Said letter was forwarded by certified mail, no. 7004 2890 0004 1229 2707. b. The domestic return receipt confirmed a delivery date of March 29, 2006. 12. On March 30, 2006, an amended Notice of Investigation was forwarded to Thomas McGraw, by the Investigative Division of the State Ethics Commission informing him that the allegations contained in the April 8, 2005, February 15, 2006, March 20, 2006, and March 28, 2006 Notice of Investigation were being amended. a. Said letter was served personally on a representative of Thomas McGraw's counsel on March 31, 2006. 13. Periodic notice letters were forwarded to Thomas McGraw in accordance with the provisions of the Ethics Law advising him of the general status of the investigation. 14. The Investigative Complaint was mailed to the Respondent on April 3, 2006. 15. Thomas McGraw was employed by the Commonwealth of Pennsylvania Department of Community and Economic Development (DCED) from May 22, 2000 until August 11, 2004. a. McGraw was employed by the Governor's action Team (GAT) as the Manager of Technology Initiatives until June 14, 2003. McGraw, 05 -008 Page 4 b. McGraw was transferred on June 14, 2003 to DCED's Policy and Technology Office as an Economic Development Policy Analyst. c. On January 8, 2004 McGraw was promoted to an Administrative Officer 5 retroactive to June 25, 2003. 1. McGraw's job title was Special Assistant for Venture Capital and Private Equity Relations. 2. In this position McGraw was considered a primary point of contact for venture capital companies raising money and businesses trying to obtain venture financing. 16. Thomas McGraw's duties and responsibilities as Manager of Technology Initiatives for the GAT included the following: a. Identify companies located outside of Pennsylvania and encourage relocation and /or expansion to the Commonwealth through the offers of grants and low interest loans. b. Identify companies within the Commonwealth and encourage preservation and /or expansion through offers of financial assistance. c. McGraw was responsible for meeting with companies to determine financial needs. 1. McGraw would then develop a financial package based on the needs. 2. McGraw would meet with his supervisor, the GAT Director to recommend project(s) to be funded. 3. McGraw's information would form the basis for an offer for assistance which was forwarded to the Secretary of DCED. d. The only offer of direct financial assistance recommended by McGraw was the Opportunity Grant. e. McGraw was required to complete a "due diligence" on each company he recommended to receive financial assistance. 1. Due diligence included reviewing the company's financial status and business plan to determine the viability of the plan. 2. McGraw's "due diligence" was the basis for any OGP grant awarded. 17. McGraw's job duties also entailed making referrals of companies to other state agencies and to other companies who were involved in similar ventures. a. McGraw was to assist companies seeking to do business with the Commonwealth by making introductions and referrals to other state agencies and officials. b. McGraw was also to assist grantees obtain permits from DCNR or PennDOT. 18. The Job Enhancement Act enacted by the PA General Assembly, on June 29, 1996 established Opportunity Grant Programs within the Department of Community and McGraw, 05 -008 Page 5 Economic Development (DCED). a. The OGP was enacted for the purpose of securing job- creating economic development opportunities, including the expansion or preservation of existing industry within the Commonwealth. 1. The OGP also sought the attraction of economic development prospects to the Commonwealth. b. Section 703 of the Act authorizes DCED to make grants under the OGP to eligible recipients. 19. Eligible applicants for participation in the OGP include the following: Municipalities Industrial Development Authorities and Corporations Municipal Authorities Redevelopment Authorities Private Developers Private Companies (including any person, partnership, corporation, or other for - profit business entity involved in the following: Agricultural enterprise Agricultural producer Industrial enterprise Manufacturing Enterprise Research and Development Enterprise Export Services Other — includes any enterprise that offers a significant economic impact to the Commonwealth as determined solely by DCED. 20. Eligible uses of grant funds include the following: Job Training. Construction or rehabilitation of infrastructure. Acquisition of land, buildings, and rights -of -way. Construction or rehabilitation of buildings. Purchase or upgrading of machinery and equipment. Working capital. Site preparation, including demolition and clearance. Environmental assessments. Remediation of hazardous materials. Architectural and Engineering fees up to 10% of the Opportunity Grant Program award. 21. Ineligible uses of funds include, but are not limited to; refinancing or retirement of existing debt and costs unrelated to a company's expansion or location at a site in Pennsylvania. 22. Eligible companies are required to meet the following conditions: a. The company must locate, expand, or maintain operations at a Pennsylvania site. b. The company must invest private capital at the site. c. The company must create or preserve jobs at the site. McGraw, 05 -008 Page 6 23. Program requirements include private investment and employment requirements. a. Private investment requirements includes any new investment made at a Pennsylvania site by a private company or private developer in any of the categories of eligible uses of funds. (See Finding 20) b. Employment requirements include the following within three years of receiving OGP funding: 1. Create or preserve a minimum of 100 full -time jobs or 2. Increase employment within Pennsylvania by 20% or 3. Provides a substantial number of new employment opportunities within a high - growth industry or 4. Create or preserve fewer than 100 jobs when those projects are located in counties or communities suffering from economic distress. 24. A company seeking funding from the OGP is required to submit to DCED a Letter of Intent signed by the chief executive officer. a. The Letter of Intent is required to contain the following: 1. The amount of Opportunity Grant Program funds that are being requested and the intended use of the funds. 2. The legal name and address of the applicant for Opportunity Grant Program funds if different from the company. 3. The name of the municipality, county, and zip code in which the project site is located. 4. A description of the type of business (what the company does) and its Standard Industrial Classification (S.I.C.) or North American Industrial Classification System (NAICS) code. 5. A statement regarding the current employment levels at the project site, statewide and worldwide and the number of net, new full -time jobs to be created or preserved at the project site. 6. A project description, an estimated total dollar amount, and estimated commencement and completion dates for the private investment to be made at the site. 7. The estimated starting wage level and dollar value of the benefits that will be paid to workers employed at the project site. 8. The company's Federal Employer Identification Number (FEIN). 9. The company's total dollar sales in Pennsylvania and total sales outside the USA. 10. Percentage of the company's yearly budget spent on research and development and the percentage spent on employee training. 11. How the company is organized, i.e. Sole proprietorship, S McGraw, 05 -008 Page 7 Corporation, C Corporation, Partnership. 12. If the company is minority or woman owned. 25. GAT /DCED determines eligibility for OGP financing by scoring requests according to the following criteria: a. The number of jobs created and /or preserved. b. The quality of the jobs created or preserved jobs as reflected in the average wage threshold. c. The economic conditions of the region where the project is located. d. The relationship of the industry segment to priorities of the Governor's Action Team. e. The impact of the project on the Commonwealth's competitiveness in the global marketplace as reflected in export expansion, investment in workforce skills and /or the potential for impact on other Commonwealth businesses (suppliers /vendors for example). f. The level of private sector investment leveraged; and the contribution of the project to the reuse of industrial /manufacturing sites. 26. If GAT determines a funding request is valid, a recommendation is made to the secretary of DCED to award the grant. a. GAT's determination is based on the GAT specialist's recommendation. b. A commitment letter is then sent to the company notifying the company of the terms and conditions. c. The company is required to sign and return the commitment letter to DCED agreeing to comply with the terms and conditions. d. The GAT representative is responsible for developing the information used to evaluate the funding proposal. 27. Subsequent to the issuance of a commitment letter a grant agreement is executed between the applicant and DCED. Provisions of the grant agreement include the following: a. Conditions of funding commitments — includes terms and conditions contained in the commitment letter. b. Certification of expenses — Applicant required to submit affidavits certifying expenses incurred where in accordance with the scope of work approved by DCED. Company is required to submit copies of cancelled checks verifying the expenditure of the grant proceeds. c. Non - discrimination — Applicant required to certify that they shall not discriminate. d. Disbursements — Disbursement requests must be submitted to the DCED's Economic Development Assistance Office using a payment request form that is accompanied by invoices or other approved documentation verifying costs McGraw, 05 -008 Page 8 incurred. 28. A company failing to adhere to the grant agreement provisions is liable for a penalty up to the full amount of the grant, plus an additional 10% of the grant. Provisions include: a. Failure to operate at the project site for a minimum if five years. b. Failing to crate or preserve the number of jobs specified in the commitment letter. c. Failing to inject the required amount of private investment. 29. In or about 2000 and 2001 the administration of the Governor placed a priority on assisting technology development in the state. a. This included providing grants and loans to companies expanding, relocating starting in the state. 30. Thomas McGraw's role as Manager of Technology Initiatives was to act as the primary person responsible for identifying technology companies to apply for OGP funding. a. McGraw would identify companies out of state and encourage their relocation to Pennsylvania through the offer of OGP funding. b. McGraw was to identify existing Pennsylvania companies seeking to expand and offer grants of assistance to encourage expansion. c. McGraw was the only GAT employee to have statewide assignments. 1. GAT had regional offices to accommodate companies in specific regions. 2. McGraw was not limited to a particular region. 31. During the period from June 2000 through January 2003 Thomas McGraw recommended OGP funding for at least 33 companies. a. Companies recommended by McGraw received OGP grants totaling $5,805,000.00. 32. DCED records confirm Thomas McGraw as the GAT representative responsible for initiating OGP funding to at least the following companies: a. STM II LTD d /b /a TriTech. b. USTAAD Systems. c. Eschoolmall.com. d. MirTech Consulting. 33. OGP funding was provided to the above listed companies as follows: OGP Amount a. Eschoolmall.com $300,000 McGraw, 05 -008 Page 9 b. USTAAD Systems $225,000 c. TriTech $200,000 d. MirTech Consulting $200,000 34. McGraw's main contacts at each of the above companies included the following: Eschoolmall.com — Andrew Flanagan USTAAD Systems — Dennis Smith TriTech — Michael Butler MirTech Consulting — Jerry Westerhold 35. Michael Butler and Dennis Smith individually or collectively control the following entities: TriTech — Butler, Smith USTAAD — Smith Third Millennium Systems — Smith 280 West Market Street Associates — Smith, Butler 36. From about May 2001 through December 2002 McGraw, in his capacity as Manager of Technology Initiatives, solicited and received payments from Andy Flanagan, Dennis Smith, Michael Butler, and Jerry Westerhold. a. McGraw used his position to solicit payments from the companies seeking grants promising that OGP funds would be provided in return for a percentage of the grant funds being paid to him. b. McGraw also solicited payments once grants were received under the guise he would provide consulting or marketing services to grant recipient companies by connecting them with investors. c. Providing such services were [sic] part of McGraw's duties as an employee of the Commonwealth of Pennsylvania. 37. Between July 2001 and December 2002 McGraw solicited and received $97,500 [sic] from the four previously mentioned companies receiving OGP funding. a. McGraw's solicitations included receiving payments for helping to secure grants and his offer to act as a consultant. b. McGraw was relentless in his approach, contacting principals of each company on numerous instances in order to receive payments. (The following findings relate to Eschoolmall.com's receipt of OGP funds and Thomas McGraw's solicitation of payments from Andrew Flanagan.) 38. Eschoolmall.com is an internet -based procurement software company located in Horsham, Montgomery County, PA. a. Eschoolmall.com provides software used by school districts to reduce paperwork, save time, and cut costs when purchasing goods and services. b. In 2000 the company had (58) employees. 39. Pennsylvania Department of State Corporation Bureau Records confirm Eschoolmall.com was incorporated on August 27, 1999. McGraw, 05 -008 Page 10 a. The original incorporation was under the name Me -O -My Corp. b. Articles of Amendment changing the company name to Eschoolmall.com were filed on December 18, 2000. 40. Andrew Flanagan is the Chief Executive Officer (CEO) and a founder of Eschoolmall.com. a. Principals of the company are Flanagan and Daniel Corazzi. 41. In or about the summer of 2000 Flanagan telephonically contacted the GAT seeking information regarding the OGP funding. a. Flanagan made the contact after viewing a GAT ad in the USA Today. b. Flanagan was seeking a grant to assist with the company's proposed expansion. 42. Thomas McGraw was the GAT representative assigned to contact Flanagan. a. McGraw met with Flanagan on or about September 6, 2000. 43. Following the meeting of September 6, 2000 McGraw recommended that OGP funding be provided to Eschoolmall.com. a. The recommendation was made to Steven Kohler, McGraw's then supervisor at DCED. b. McGraw's "due diligence" for Eschoolmall.com resulted in a recommendation being made to DCED Secretary Samuel McCullough to award the grant. 1. McGraw's assessment included offering a $300,000 grant. 44. On or about September 21, 2000 DCED Secretary Samuel McCullough forwarded a letter to Flanagan which included an outline of assistance the Commonwealth was prepared to offer the company with its expansion. a. McCullough's letter proposed a $300,000 Opportunity Grant to assist Eschoolmall's costs associated with the expansion. b. McCullough's letter also noted that as a result of the proposed project Eschoolmall would: Create at least 200 new jobs within three years. Eschoolmall would make a $13 million investment in the project. c. Any questions regarding the application process or any financial assistance programs were to be directed to the GAT. 1. Thomas McGraw was the GAT contact for Eschoolmall.com. d. McCullough's letter further noted that in addition to the financing package, the GAT is prepared to assist the company by coordinating the involvement of all other state agencies involved in the project. 45. The information contained in McCullough's September 21, 2000 offer of assistance McGraw, 05 -008 Page 11 was exclusively developed and recommended by McGraw. 46. Flanagan agreed to the assistance package by signing the Acceptance of Offer on October 1, 2000. a. The Acceptance of Offer stated that any questions regarding the offer or application process be directed to Thomas McGraw. 47. On or about October 30, 2000 Flanagan faxed a Letter of Intent to Barbara Musko of DCED's Economic Development Assistance Office. a. The letter requested $300,000 for the express purpose of expanding Eschoolmall.com's Pennsylvania workforce. 48. Flanagan was notified of the $300,000 grant approval on or about November 7, 2000 subject to the following conditions: The grant will be used for working capital to accommodate the Company's expansion of its workforce. The company is located at 100 Lakeside Drive, Suite 100, Horsham, Montgomery Count, PA (the "Project "). The grant may not be used for any other activities without first obtaining the written consent of the Department. The Company shall provide the Department with copies of all Project - related purchase orders and contracts for acquisitions and /or work to be paid for with Opportunity Grant funds. The Company must provide a narrative describing the method followed in selecting contractors or vendors for activities paid for with Opportunity Grant funds. All contracts for activities paid for with Opportunity Grant funds must contain the nondiscrimination provision enclosed. Opportunity Grant funds must be applied to cost incurred on or before June 30, 2003. The Company must enter into the Opportunity Grant Program contract and comply with all of the requirements of the program. The contract will include Nondiscrimination, Contractor Integrity and similar clauses required of all contracts with the Commonwealth. a. Flanagan acknowledged receipt of the letter and acceptance of the conditions on November 22, 2000. 49. The OGP grant to Eschoolmall.com was assigned contract no. 20- 168 -0046. a. The contract was forwarded to Flanagan by DCED on or about November 14, 2000. b. Flanagan signed the contract on November 22, 2000. 50. McGraw reported on a Travel Expense Voucher that on November 20, 2000 he met with Flanagan. a. McGraw's Travel Expense Voucher (TEV) listed a meeting and dinner expenses incurred by McGraw in relation to the meeting. b. McGraw described the purpose of the meeting as discussing the company's business plans. McGraw, 05 -008 Page 12 51. Contract no. 20- 168 -0046 contained in Article V(h) Grantee Integrity Provisions as noted: (h)(4) The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, confer or agree to confer any pecuniary benefit on anyone as consideration for the decision, opinion, recommendation, vote, other exercise of discretion or violation of a known legal duty by any officer or employee of the Commonwealth. The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, give, or agree or promise to give to anyone any gratuity for the benefit of, or at the direction or request of any officer or employee of the Commonwealth. (6) Except with the consent of the Commonwealth, neither the Grantee nor anyone in privity with him shall accept or agree to accept from, or give or agree to give to, any person, any gratuity from any person in connection with the performance of work under this Contract except as provided therein. Except with the consent of the Commonwealth, the Grantee shall not have a financial interest in any other contractor, subcontractor or supplier providing services, labor or material on this project. 52. On December 19, 2000 Eschoolmall.com submitted a Payment Request form seeking a payment of $65,389 as reimbursement for recruitment consultants services. (5) (7) a. The request was approved by Barbara Musko on January 2, 2001. 1. Musko requested a "rush" on the check request. b. Check no. 09810966 in the amount of $65,389.00 was issued to Eschoolmall.com on January 17, 2001 and sent by UPS Next Day Air. 53. Eschoolmall.com submitted a second Payment Request form on January 4, 2001 seeking the balance of its Opportunity Grant in the amount of $234,611. a. Musko approved the request on January 8, 2001. b. Check no. 09213663 in the amount of $234,611 was issued to Eschoolmall.com on January 22, 2001. 54. Throughout the application process beginning September 2000 and forward, McGraw maintained contacts with Flanagan. a. McGraw's TEVs confirm meetings with Andy Flanagan on February 27, 2001, April 25, 2001, and June 2, 2002. b. McGraw telephonically contacted Flanagan on at least 181 occasions between March 2001 and January 2002. c. Flanagan and McGraw golfed, attended Philadelphia Flyer hockey games, and dined together. McGraw, 05 -008 Page 13 d. The contacts continued after the grant funds had been received by Eschoolmall.com. 55. During the contacts with Flanagan, McGraw stated he wanted to be Eschoolmall's consultant. a. Flanagan's company was trying to secure contracts with the Commonwealth and believed McGraw could make introductions or referrals to appropriate state officials. 1. McGraw had bragged to Flanagan of his numerous contacts in the system. b. McGraw told Flanagan he could make introductions to officials from other agencies. 1. McGraw also told Flanagan that he could introduce Flanagan to venture capitalists interested in investing in Flanagan's company. 2. The services that McGraw was offering and seeking personal compensation for were part of the duties he was to be performing in his public position. c. McGraw advised Flanagan that he was interested in working in the venture capital field as well as providing consulting services. 56. Beginning in the spring of 2001 McGraw began arranging meetings for Flanagan with individual investors and other companies, including those who McGraw had assisted in securing OGP funding. a. Two of the companies McGraw referred Eschoolmall.com to were TriTech and USTAAD. b. The referrals were made during McGraw's working hours as a Commonwealth employee. 57. McGraw repeatedly badgered Flanagan for payments from about January 2001 to at least July 2001. a. McGraw was persistent in his insistence on being paid for helping Eschoolmall.com obtain the grant and the referrals McGraw made to venture capitalists on Eschoolmall.com's behalf. b. McGraw initially demanded a $25,000 payment from Flanagan. 1. Flanagan told McGraw that he did not have that amount of money and did not acquiesce to McGraw's demand. c. McGraw continued to insist on payments from Flanagan but lowered his demands to smaller amounts than $25,000. 58. On or about June 30, 2001 Flanagan authorized a wire transfer of $4,000 from an Eschoolmall.com account at First Union Bank to a trust account of the Kegan, McDonald & France (KMF) law firm at Farmers First Bank, York, PA. a. In 2001 Eschoolmall.com maintained a checking account at First Union Bank, Horsham, PA. McGraw, 05 -008 Page 14 1. Flanagan had the authority to make or authorize expenditures from this account. b. The transfer was made on July 5, 2001. c. KMF is a law firm located in York, Pennsylvania. d. The wire transfer confirms that purpose of the payment was for the benefit of Tom McGraw. 59. Michael Butler was associated with the KMF law firm in 2001 and arranged for the firm to receive the wire transfer on behalf of McGraw. a. Butler, at this time, was in the process of forming TriTech and serving as the Chief Financial Officer of School Technology Management. b. McGraw also assisted Butler in getting an OGP grant for TriTech. (see infra) c. Both Butler and McGraw are York natives who had known each other for several years. 60. No partner or associate in the KMF law firm other than Michael Butler discussed with McGraw the wire transfer of funds from Flanagan to the KMF trust account. a. Trust account documents identify Michael Butler as the attorney responsible for the transfer. 61. The $4,000 wire transferred by Flanagan to the KMF trust account was utilized by McGraw to rent a beach house in Avalon, New Jersey for the week of July 28, 2001. a. The property was used jointly by McGraw and Michael Butler. 62. Avalon Realty Company records confirm that on June 6, 2001 a down payment of $500.00 was received from Michael Butler for a property located at 63 East 13 Street, Avalon, New Jersey. a. McGraw and Butler had met on June 4, 2001, two days prior to Butler making the down payment. 63. On July 7, 2001 a $3,235.00 payment was credited toward the balance of the cost of the Avalon rental property. a. Rental records confirm that $3,235.00 payment was wire transferred from the KMF trust account. 1. Michael Butler is the KMF attorney who authorized the wire transfer. b. McGraw telephoned Flanagan on 7/3/01 at 10:25 a.m. and again at 10:36, two days prior to transfer. c. McGraw again telephoned Flanagan on 7/5/01, the day of the transfer. 64. Avalon Real Estate Agency records confirm Thomas McGraw as the tenant for the property at 63 East 13 Street, Avalon, New Jersey for the week beginning July 28, 2001. McGraw, 05 -008 Page 15 65. McGraw's work records for the GAT confirm that McGraw did not claim any leave (annual, personal, or sick) for the week beginning July 30, 2001. 66. McGraw was provided a Commonwealth cellular telephone while employed by the GAT. a. McGraw's Commonwealth cellular telephone records for the time period July 28, 2001 to August 2, 2001 confirm daily calls originating from the Cape May - Avalon, New Jersey area as follows: Day of Week Date No. of calls Time Frame Saturday 7/28/01 9 3:27 p.m. to 8:03 p.m. Sunday 7/29/01 11 9:10 a.m. to 9:36 p.m. Monday 7/30/01 45 8:42 a.m. to 8:32 p.m. Tuesday 7/31/01 68 9:27 a.m. to 8:27 p.m. Wednesday 8/1/01 60 8:36 a.m. to 7:15 p.m. Thursday 8/2/01 64 9:27 a.m. to 5:43 p.m. Friday 8/3/01 0 0 b. McGraw's cellular telephone records also confirmed that telephone calls were placed from York and Harrisburg on August 3, 2001. 67. McGraw was compensated by the Commonwealth for Monday, July 30, 2001 through Thursday, August 2, 2001 while vacationing with Michael Butler in Avalon, New Jersey. a. No leave was utilized by McGraw for this time period. b. McGraw did not seek the permission of his supervisor to take vacation without utilizing leave. c. Stephen Morgan, GAT Director from June 2001 to March 2002, did not authorize McGraw to work from Avalon, New Jersey. 1. No manager from GAT was aware of McGraw being in New Jersey. 68. During July and August 2001 McGraw's compensation was $3,058.50 bi- weekly based on 75 hours. a. The hourly rate was determined as $40.78 ($3,058.50 _ 75 hours). b. McGraw was compensated a total of 30 hours for the time period of 7/30/01 through 8/2/01 for hours not worked. c. Total compensation for hours not worked was $1,223.40 based on 30 hours @ $40.78/hr. 69. During the spring and summer time period of 2001 while McGraw received the assistance of Michael Butler to conceal the $4,000 payment from Eschoolmall.com. McGraw as the GAT representative, recommended Butler's company TriTech receive $200,000 OGP funding. (The following findings relate to STM II Ltd d /b /a TriTech receipt of OGP funding and McGraw's solicitation of and receipt of payment from Michael Butler.) McGraw, 05 -008 Page 16 70. STM 11, Ltd, is a limited liability company formed by Michael Butler. a. STM 11, Ltd filed a Certificate of Organization, Domestic Limited Liability Company with Pennsylvania Corporation Bureau on May 31, 2001. b. Michael Butler is the President and Chief Executive Officer of STM 11 Ltd. 71. STM 11, Ltd was established in connection with School Technology Management (STM). a. STM was a Maryland Corporation formed by John Amatruda. b. STM 11 Ltd. was formed to operate in Pennsylvania to enhance and develop software. c. Since approximately the fall of 2002 STM has been controlled by Dennis Smith. 72. STM's primary business consisted of selling, maintaining, and supporting twenty software solutions to schools, including building access, cafeteria access, attendance, course scheduling, grade reporting, textbook management, student data, and school management and student data hosing. a. STM's main customers included New York Public Schools, and the Baltimore City Public Schools. 73. STM 11 Ltd. does business in Pennsylvania as TriTech. 74. Ownership in TriTech is held as follows: USTAAD Systems - 47.5% STM - 45.5% Michael Butler - 7.0% USTAAD is company controlled by Dennis Smith. 75. On or about February 25, 2001 McGraw met with Butler. a. McGraw's records indicate the meeting was to seek assistance in filing his income taxes. 1. Butler was affiliated at that time with Butler, Naylor, Samuelson, and Allemen accounting firm. 76. Between February and June 2001 Butler and McGraw discussed assistance that the GAT could provide to TriTech. a. At that time TriTech had not yet been created. 77. On June 4, 2001 five days after filing documents with the Pennsylvania Department of State for TriTech, Butler met with McGraw. a. McGraw's TEV "s reflect expenses claimed by McGraw on 6/4/01 for traveling to Clarksburg, Maryland to meet with STM. 78. Three days later, on or about June 7, 2001, DCED Secretary Samuel McCullough McGraw, 05 -008 Page 17 forwarded to Michael Butler, President, School Technology Management (STM) an outline of assistance the Commonwealth would offer to STM if STM relocated to Pennsylvania. McCullough's letter, in part, noted the following: My understanding is that your firm wishes to locate your corporate headquarters in York, Pennsylvania. Moreover, I understand that the proposed project would result in the creation of at least 100 new jobs within three years. Additionally, I understand that School Technology Management will make a $1.5 million investment in this project. Based upon this information, I am pleased to propose the following forms of assistance by the Commonwealth through its economic development programs: Opportunity Grant Program The Opportunity Grant program has the flexibility necessary to allow Pennsylvania to customize its assistance to the specific needs of your project. Because of the significant economic impact of your project, I am proposing a $200,000 Opportunity Grant be made available to School Technology Management for costs associated with your project. Please be aware that the assistance proposed herein is based upon information that has been provided to us by your company regarding job creation projections, cost estimates and project timing. All of the assistance outlined above is contingent upon School Technology Management submitting complete applications, meeting all program guidelines and the availability of funds. If you have any questions regarding he application process for any of our financial assistance programs, please contact the Governor's Action Team. The proposal is in effect for a period of 60 days from this date, unless extended in writing by the Department. 79. McCullough's letter was based on information provided by Thomas McGraw as the Governor's Action Team (GAT) representative who solicited STM d /b /a TriTech to request an Opportunity Grant. a. McGraw had recommended to then GAT Director Stephen Morgan that TriTech receive OGP funding. b. McGraw's positive recommendation was necessary in order for TriTech to be awarded the grant. 80. McGraw and Butler met again on July 19, 2001, eight days prior to their vacation in Avalon New Jersey. a. At that time Butler was assisting McGraw in concealing the $4,000 payment from Andy Flanagan by utilizing the KMF trust account to launder the payment for the beach house. 81. On or about August 2, 2001 Butler as President and CEO of STM II Ltd. registered TriTech as a fictitious name with the PA Department of State. 82. On or about September 7, 2001 Butler in his capacity as CEO and President of TriTech forwarded a cover letter and Letter of Intent in application for an Opportunity Grant. 83. Butler's September 7, 2001 cover letter essentially paraphrases the June 7, 2001 Letter of Intent from McCullough and provided as follows: McGraw, 05 -008 Page 18 TriTech, a newly formed Pennsylvania company, was established in connection with the reorganization and relocation of School Technology Management's operations to Pennsylvania. Prior to the recent reorganization, School Technology Management, Inc. developed, sold, supported and maintained software solutions for schools out of offices in Clarksville, Maryland. As a result of the reorganization, all software development, support and maintenance services for School Technology Management, as well administrative and executive functions, will be performed by TriTech in Pennsylvania. School Technology Management will continue to maintain offices in Clarksville, Maryland, but this office will be dedicated to sales and marketing only. We anticipate that this reorganization and relocation will result in the creation of at least 100 new jobs and the investment of over $1.5 million in the next three years. The Commonwealth's Opportunity Grant will be utilized to help fund a variety of purposes, namely the renovation of offices, the acquisition of furnishings and equipment, and the payment of payroll and software development expenses. 84. TriTech's Letter of Intent also included the following information: a. TriTech is currently operating out of temporary offices at 284 West Market Street, York, PA but plans to locate at 280 West Market St., York, PA within 3 to 6 months following renovations. b. TriTech has only one employee (Butler) but expected to hire at least 100 employees over the next three years. c. TriTech will use the grant to assist in funding capital needs including leasehold improvements, equipment and furniture, research and development, payroll, and computer technology. d. TriTech anticipates investments of more than $1.5 million in connection with the relocation and transfer of STM operations to TriTech in Pennsylvania. 85. McGraw's travel records document a meeting with Butler on September 19, 2001, five days before Butler receives a notification of the grant award. 86. On September 24, 2001, McCullough forwarded a letter to Butler advising that STM 11 Ltd., d /b /a TriTech was awarded OGP funding in the amount of $200,000. The letter contained the following: The following conditions shall apply to the grant offer: The grant will be used for working capital at the Company's facility located at 280 West Market Street, in the City of York, York County, Pennsylvania (the "Project "). The grant may not be used for any other activities without first obtaining the written consent of the Department. The Company shall provide the Department with copies of all Project - related purchase orders and contracts for acquisitions and /or work to be paid for with Opportunity Grant funds. The Company must provide a narrative describing the method followed in selecting contractors or vendors for activities paid for with Opportunity Grant funds. All McGraw, 05 -008 Page 19 contracts for activities paid for with Opportunity Grant funds must contain the nondiscrimination provision enclosed. Opportunity Grant funds must be applied to costs incurred on or before June 30, 2004. The Company must enter into the Opportunity Grant Program contract and comply with all of the requirements of the program. The contract will include Nondiscrimination, Contractor Integrity and similar clauses required of all contracts with the Commonwealth. This grant offer is extended based upon the following representations made by the Company in the Opportunity Grant Program Letter of Intent: 1. The Company has 0 employees and will create within three years, 100 full -time jobs at the Project site, beginning June 7, 2001. 2. The Company will invest at least ONE MILLION FIVE HUNDRED THOUSAND DOLLARS ($1,500,000) in private match at the Project site within three years, beginning June 7, 2001. 3. The Company will operate at the Project site for a minimum of five years. 87. The September 24, 2001 letter is signed by Dennis Smith as Chairman of the Board of TriTech and is attested to by Michael Butler. a. The letter was signed on 9 -28 -01 as an acknowledgment to agree and accept the terms and conditions as outlined in letter. 88. The contract entered into by DCED and TriTech to contract no. 21- 168 -0022 was signed on September 28, 2001 by Butler as TriTech President and Smith as Chairman. a. Butler returned the signed contract to DCED on or about October 1, 2001. b. The contract was signed Emily White, DCED Deputy Secretary on October 9, 2001. c. Contract # 21- 168 -0022 contained the following relating to the grant: Effective date: June 7, 2001 Ending date: June 30, 2004 Grant amount: $200,000 89. Article V Section (h) Grant Integrity Provisions of contract #21- 168 -0022 contained the following in subsections 4 through 7 regarding gifts, gratuities, and payments: (4) The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, confer or agree to confer any pecuniary benefit on anyone as consideration for the decision, opinion, recommendation, vote, other exercise of discretion or violation of a known legal duty by any officer or employee of the Commonwealth. McGraw, 05 -008 Page 20 The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, give, or agree or promise to give to anyone any gratuity for the benefit of, or at the direction or request of, any officer or employee of the Commonwealth. (6) Except with the consent of the Commonwealth, neither the Grantee nor anyone in privity with him shall accept or agree to accept from, or give or agree to give to, any person, any gratuity from any person in connection with the performance of work under this Contract except as provided therein. Except with the consent of the Commonwealth, the Grantee shall not have a financial interest in any other contractor, subcontractor or supplier providing services, labor or material on this project. (5) (7) 90. DCED file notes confirm Tom McGraw as being the GAT contact person for the TriTech grant and Michael Butler as the TriTech contact. 91. Grant log documents for TriTech reflect that DCED's Center for Business Financing received the grant package for review on September 24, 2001. a. The application was approved by center director Scott Dunkelberger and DCED Deputy Secretary Emily White on September 24, 2001. 92. DCED's Single Application for Assistance for TriTech contained the following project narrative summary: STM II, Ltd. t /d /b /a TriTech is requesting a $200,000 OGP grant to relocate its offices from Maryland to the City of York, York County. TriTech is a developer of software for school including course scheduling, grading, textbook management and security. Grant funds will be used for working capital. The company plans to invest $1.5 million in the project and create 100 new full -time jobs within three years. This is a Governor's Action Team project. 93. Information utilized by DCED in reviewing TriTech's application for assistance was developed by Thomas McGraw in his capacity as an employee of the Governor's Action Team. 94. On September 13, 2001 Danielle Narkin, Economic Development Analyst, DCED contacted Butler via fax transmission with a number of questions concerning the grant. a. Narkin was the analyst assigned oversight responsibilities for the TriTech grant. b. Narkin's questions related to number of employees, employee compensation, private investments, and sales. 95. Butler responded by fax on September 13, 2001 that the company had only one paid employee at the York office and only one employee worldwide (Butler). a. Total dollar sales were $0. b. Private investments were projected to be $1.5 million over the next three years. McGraw, 05 -008 Page 21 96. At the time McGraw recommended that TriTech receive a $200,000 OGP grant, TriTech had no employees and no contracts. 97. On or about October 24, 2001 Butler submitted a Program Payment Request to DCED. a. The request sought payments totaling $30,000 for a contractor renovating space at 280 West Market Street, York. b. The payment request was denied. c. A second request submitted by Butler on November 7, 2001 was also rejected. d. Denial reasons included Butler's request to have his salary reimbursed. 98. On or about November 1, 2001 Butler submitted a request to expand the scope of work to include "costs and expenses directly attributable to the leasehold improvements being constructed on TriTech's principal offices, 280 West Market Street, York, PA." a. On that same date McGraw met with Dennis Smith, TriTech board Chairman. b. Scott Dunkelberger, Director, Center for Business Financing, DCED approved the request on November 1, 2001 to include machinery, equipment and furniture and fixtures. c. Dunkelberger sent a second letter on December 12, 2001 approving the scope of work change request. 99. DECD [sic] Analyst Danielle Narkin was advised to document "red flags" in relation to the TriTech payment request. Narkin authorized a memo dated December 7, 2001 included the following: Initial payment request form requested reimbursement for rental payments paid to Sparky and Clark's Roasting Company. Mike Butler, President and CEO of TriTech, is a co -owner of Sparky and Clark's Roasting Company. The first request was also to reimburse salary to Mike Butler, Currently the only employee of TriTech that is not a consultant. That payment request has been discarded. The scope of work was amended to include leasehold improvements at the company's permanent site which is owned by 280 West Market Street Associates LLC. 280 West Market Street Associates LLC is the real estate holding arm of TriTech formed by TriTech executives. TriTech has a lease agreement in place with 280. 100. Narkin provided a copy of the memo to her immediate supervisor, Barbara Musko. a. Musko discussed the memo with Scott Dunkelberger. b. Dunkelberger advised Barbara Musko, Narkin's supervisor on December 12, 2001 that OGP funds could be used for Leasehold Improvements. McGraw, 05 -008 Page 22 101. By letter dated November 29, 2001 Butler submitted his third payment request form. a. The request sought reimbursements totaling $60,354.00. 1. The description for reimbursements included lease payments to Sparky & Clarks and Leasehold Improvements to 280 W. Market Street Associates, entities controlled, in part, by Butler. b. DCED approved the request on December 27, 2001. 102. Commonwealth check no. 09627275 in the amount of $60,354 was issued to TriTech on January 16, 2002 and deposited to a TriTech account on January 18, 2002. 103. The additional Payment Request forms were submitted by Butler between March 5, 2002 and June 5, 2003. Date Amount Requested March 5, 2002 $76,725 November 1, 2002 $44,908 June 5, 2003 $18,013 104. Total payments issued to TriTech by DCED are as follows: Date Amount Check # Date Deposited April 5, 2002 $76,725 03260228 April 9, 2002 March 11, 2003 $44,908 047889136 March 16, 2003 July 11, 2003 $18,013 05004331 July 14, 2003 All three checks were deposited to a TriTech account at Farmers First Bank. 105. McGraw had numerous contacts with Narkin during the period of TriTech's OGP grant (November 2001 through November 2002). a. McGraw referred to Butler as his "old friend" and "good buddy ". b. McGraw continually requested that payments be made to TriTech without delay and that Narkin treat Butler "right ". c. McGraw offered to assist the expediting of payments including contacting the State Treasury and the Department of Revenue. 106. On November 16, 2001 Narkin discussed with McGraw the rejection of TriTech's payment request. a. McGraw offered his assistance in getting the payment request approved. b. McGraw wanted Narkin to assure there would be no delays in payment being issued to TriTech. 107. McGraw's contracts with Narkin, including requests for expediting payment to TriTech were not usual for a GAT representative. a. No other GAT employees have intervened on behalf of grant recipients to the extent of McGraw's intervention on behalf of TriTech. 108. In or about March 2002 Thomas McGraw and his wife began the process of McGraw, 05 -008 Page 23 purchasing a lot and building a house. a. McGraw discussed the house purchase with Michael Butler and Dennis Smith. 1. McGraw met with Butler and /or Smith on February 7, 2002, February 28, 2002, and March 2, 2002. b. Michael Butler assisted with the process by arranging for an attorney from KMF to represent the McGraws. c. Butler and Smith were shown blueprints of the house by McGraw. 109. On March 12, 2002 Butler faxed a memo from Sparky and Clark's Coffee Shop to Andy Kagen of KMF which advised as follows: "Tom and Tracy McGraw are buying a lot from Kinsley (price $60,000) and will be building a residence (approximately $225,000). Would you handle this? They'd like to close on the lot within the next two weeks. It will then take about a month to approve the building plans, etc., and construction will take another 4 -5 months." 110. The KMF firm, specifically Andy Kagen, represented the McGraws in the purchase of a lot and the subsequent closing for the house purchase. a. The lot settlement occurred on March 28, 2002. b. The final settlement was on October 25, 2002. 111. The costs for the McGraw house included the following: a. Lot 122 Spring Meadows $60,000 Manchester Twp. York Co. b. House $270,864 $330, 864 112. Michael Butler contacted the KMF by e -mail requesting to attend the lot settlement. a. March 19, 2002: Butler e- mailed Andy Kagen requesting to attend the March 28, 2002 settlement. 1. Butler's e-mail address was mbutler@ustaad.com. 2. USTAAD is Dennis Smith's company. 113. Prior to October 2002 Butler agreed to make a $20,000 payment to McGraw for McGraw helping TriTech obtain the OGP grant. a. Butler agreed to pay McGraw $20,000 for help in getting the $200,000 OGP grant. b. McGraw wanted 10% of the grant. McGraw, 05 -008 Page 24 114. Butler and McGraw agreed that Butler would wire transfer $20,000 from a TriTech account to the KMF trust account. a. The transfer would be similar to the transfer made to Eschoolmall.com in June 2001. (See Finding 58) a. The transfer would be made near the time McGraw was going to settlement for the house. 115. McGraw was scheduled to go to settlement on the house purchase on October 25, 2002. 116. TriTech maintains a corporate checking account at People's Bank. a. The account has been opened since January 18, 2002. b. Michael Butler as President and CEO is one of two authorized signatures. 1. Dennis Smith, Chairman of the Board also has signature authority. 117. On October 2, 2002 Butler authorized a wire transfer of $20,000 from TriTech's account at People's Bank to the KMF trust account at Farmer's First Bank. a. The $20,000 was credited to Thomas McGraw's client account. b. This is the same account into which the $4,000 from Eschoolmall.com was wired for McGraw. 118. The $20,000 remained credited to Thomas McGraw's client account at KMF until November 8, 2002. 119. Prior to the McGraw settlement of October 25, 2002 Butler e- mailed Andy Kagen to advise of the wire transfers to be made on McGraw's behalf. a. September 18, 2002, 10:54 a.m.: In an unrelated matter, we represent Tom and Tracy McGraw in a real estate matter. Tom is owed some moneys from TriTech and from USTAAD Systems. He would like these two companies to wire the money to KMF's trust account. The money would then be used to fund part of the McGraws' closing costs. Would you send me wire instructions for transmitting the money to our trust account? When the wire is ready to go, I will contact you with the details so the firm can properly account for the money. b. September 30, 2002, 11:10 a.m.: I spoke with Tom McGraw on Friday. He tells me that their new home will shortly be completed and they will be looking to close around the third week in October. Perhaps you could give him a call and talk about this. His number is 648 -9040. Also, Tom did some work for my company (TriTech) and Dennis Smith's company (USTAAD Systems). He had asked us not to pay him while he was going through some marital problems. He now wants TriTech and USTAAD Systems to make the payments to KMF's trust account, and the monies will help fund settlement. The two payments total $52,500. These monies will be wired into your trust account for his benefit tomorrow. McGraw, 05 -008 Page 25 Tom indicates that his mortgage company needs a letter from KMF, stating that Tom has this money in our trust account. I'll let you know when the wires occur. Could you have Cookie /someone else write the letter, and then call Tom to make arrangements for him to get the letter? Again, the letter need only state that there is $52,500 in the firm's trust account for his benefit. 120. During settlement of October 25, 2002 McGraw obtained a mortgage in the amount of $55,163.50 from Guaranty Bank. a. On November 8, 2002 McGraw settled the Guaranty Bank loan. b. A payment of $55,163.50 was made to Guaranty Bank from KMF trust account. Of the $55,163.50, $20,000 came from TriTech /Mike Butler. 1. $32,500 was paid by Dennis Smith, Chairman of TriTech's Board of Directors. c. 121. Michael Butler testified in a sworn statement that he paid McGraw $20,000 in order to receive the grant. a. Butler testified that he paid McGraw 10% of the $200,000 grant. 122. During his Sworn Statement Butler testified in part as follows: Q. And just describe for me this grant money that you've just mentioned as — Butler: Right, when I was an attorney at Kagen, McDonald & France, I became acquainted with a fellow named Tom McGraw who works with the Governor's Action Team in Pennsylvania. Essentially what they do is their — they look to attract and maintain employers to Pennsylvania and they offer grant money and low income loans and things like that and working with Tom, we were able to obtain a grant for $200,000 if TriTech would open up an office in Pennsylvania and I think we paid like $20,000 for it. And that money came in chunks, maybe in four or five disbursements. Q. Were papers prepared to obtain this grant? Butler: Yes, sir. Q. And do you have copies of those papers? Butler: Oh, yeah. Q. And this Mr. McGraw, was he with the Kagen law firm? Butler: No, no, he worked with the Governor's Action Team. Q. So he's a government employee? Butler: I don't know if he's employed by them. He's the guy that had the connection to get the money, yeah. Q. Who prepared the papers to obtain the grant? Butler: He got me the papers, he didn't prepare them, I did, prepared them, yeah. Q. Just going down the item list, there is one kind of near the McGraw, 05 -008 Page 26 bottom of the expense for legal at $20,000? Butler: Right. Q. Can you describe that line item for me? Butler:Yeah, that was the payment we made for the opportunity grant. Q. And that was made out to — that was all to Mr. McGraw? Butler: I'm trying to think how that went. The law firm kind of coordinated it, so the payment went to the firm and I think they in turn paid Mr. McGraw, yeah, it was 10 percent of the opportunity grant. Q. And when you say the firm, that's your old law firm? Butler: Right. 123. TriTech did not comply with the requirements as outlined in its contract with DCED. a. TriTech did not hire 100 employees. 1. The only employees of TriTech are those transferred from STM. b. TriTech did not secure investments from any source other than related companies STM and USTAAD. 124. DCED eventually required documentation for TriTech and ultimately sought to have the grant money returned. a. On March 22, 2005 Kevin Rowland, Director of Performance Monitoring DCED, addressed a letter to Butler which requested that a form be completed and returned within (30) days so that DCED could monitor the results of the project. 1. Butler ignored the request and did not answer within the (30) day time frame. 2. A similar request was sent by Rowland on May 11, 2005 which Butler ignored. b. On June 28, 2005 Rowland sent a third letter to Butler marked final request which stated, in part, Our office has been trying to contact your company since March, 2005. As of this date, we have not heard from your company. We can only assume that your company has not met the requirement of the Opportunity Grant Program and therefore, you are directed to send a check for $200,000 made payable to the Commonwealth of Pennsylvania at the address listed above. If we do not receive a response from you within 30 days, we will refer this issue to the Department's Office of Chief Counsel to commence collection proceedings. 125. Charles Rees Brown, attorney for DCED's Office of Chief Counsel, directed a letter to Butler dated September 27, 2005 demanding repayment of the sum of $20,000 for failure to comply with the terms and conditions of the grant agreement. a. The $20,000 amount was in error and should have stated $200,000. 126. Butler, through his attorney Wayne Pecht, issued a check to DCED in an amount of $20,000. McGraw, 05 -008 Page 27 a. The check was dated October 4, 2005 and drawn on the TriTech account. b. The check was received by DCED on October 6, 2005. 127. Brown e- mailed Pecht on October 6, 2005 advising of the error and confirming that the $200,000 was due within (7) days. a. Pecht e- mailed Brown on November 8, 2005 requesting that DCED accept the $20,000 payment as full satisfaction of TriTech's obligations. b. Brown accepted Pecht's request and the matter was closed on or about November 9, 2005. 128. Thomas McGraw in his Commonwealth position as Manager for Technology Initiatives recommended the $200,000 grant for TriTech. a. TriTech would not have received the grant without McGraw's recommendations. 1. McGraw provided TriTech with information to include in its request that would be reviewed favorably including recommending the number of employees to be hired during the grant period. b. McGraw received a $20,000 payment from Butler for his actions. (The following findings relate to USTAAD's receipt of OGP funding and McGraw's subsequent receipt of payments from Dennis Smith.) 129. During the same time period in 2001 when recommending TriTech for OGP funding McGraw also assisted Butler's business partner, Dennis Smith obtain OGP funding for USTAAD Systems Inc. (USTAAD). a. Butler and Smith are partners in 280 West Market Street Associates, an entity created to lease space to USTAAD and TriTech. b. Both Smith and Butler have ownership in Sparky & Clarks, a York coffee house. c. Butler and Smith are both affiliated with School Technology Management (STM). 1. Smith is an owner. 2. Butler is the Chief Financial Officer. d. Butler is President of TriTech and Smith is Chairman of the Board. 1. Smith's company USTAAD owns 47.5% of TriTech. 130. McGraw had been familiar with Dennis Smith prior to 2001. a. Both Smith and McGraw are residents of York. 131. McGraw was aware that TriTech and USTAAD were affiliated companies. a. During discussions in 2001 with Butler, McGraw became aware of Smith's McGraw, 05 -008 Page 28 company, USTAAD. b. McGraw met with Smith to discuss OGP funding. c. McGraw's travel logs confirm meetings with Smith on at least the following dates prior to USTAAD's receipt of a grant: August 9, 2001, noon to 5:00 p.m. August 24, 2001, noon to 4:00 p.m. August 31, 2001, 7:00 a.m. to 11:00 a.m. 132. USTAAD Systems is a software development and consulting company. a. USTAAD Systems, Inc. provides technology consulting and enterprise solutions to enable customers to analyze, assess, and evaluate business processes. b. Dennis Smith assumed control of USTAAD on or about July 1, 1998. 1. Smith, as President of USTAAD, filed Articles of Amendment — Domestic Business Corporation for USTAAD with the PA Department of State, Corporation Bureau on July 1, 1998. 133. USTAAD is a part of an unincorporated entity identified as School Technology Management Group 134. School Technology Management Group is an integrated group of consulting and technology companies consisting of the following: School Technology Management, Inc. (STM) USTAAD Systems, Inc. STM 11 d /b /a TriTech 135. Dennis Smith is the Chief Executive Officer (CEO) and Chairman of the board of directors for the STM Group. a. Smith also serves as President and CEO of USTAAD Systems. 136. During the summer of 2001 McGraw recommended USTAAD for an OGP grant. a. McGraw's recommendation was necessary in order for USTAAD to obtain the grant funding. b. McGraw encouraged Smith to seek the grant. 1. McGraw provided Smith with data, specifically the number of employees, to be included on the grant request. 2. The numbers provided by McGraw were given so that the application would be favorably reviewed. 137. Based on the business plan submitted by McGraw and his recommendation to GAT Director Kohler, DCED issued an offer of assistance to USTAAD on or about August 23, 2001. a. The offer of assistance was based on a draft prepared by McGraw recommending an OGP grant. McGraw, 05 -008 Page 29 b. The offer was signed by Samuel McCullough. c. The offer of assistance proposed a $225,000 Opportunity Grant for costs associated with the expansion of USTAAD's headquarters. 138. The Acceptance of Offer forwarded to Smith by DCED provided that USTAAD verify the accuracy of the project information concerning job and private investment and agreed to commence the project by August 15, 2001. a. Thomas McGraw is listed as the DCED /Governor's Action Team contact person and project manager. 139. On or about October 9, 2001, Dennis Smith, in his capacity as President of USTAAD, submitted a Letter of Intent to the PA Department of Community and Economic Development formally seeking the Opportunity Grant. a. The request sought a grant of $225,000 for an expansion project with costs totaling at least $3 million dollars over a three year period. b. Funding was proposed from the following sources: Company owner contributions Reinvestment of net projects Loans Opportunity Grant c. The letter sought the grant to assist with payroll, real estate acquisition, and /or renovation or construction, relocation, research and development of new products /services, network and other technology and equipment and furniture. 140. On October 18, 2001 the Economic Development Assistance Office (EDAO) of DCED faxed to Dennis Smith a listing of business specific questions to be answered concerning USTAAD. a. A second request was faxed by EDAO to Smith on November 3, 2001. 141. On November 6, 2001 Smith faxed the form with the following information: 1. Current # of Full -time Employees: Pennsylvania 22 Worldwide 23 2. Minority Owned: Yes No X . 3. Sole Proprietorship S Corporation Partnership C Corporation X 4. Total Sales $3,183,341 (Total gross sales last year) 5. Total Export Sales $ 0 Total gross export sales last year (outside US)) 6. R &D Investment (% of budget) 1.5% (% of revenue targeted for research & development last year) 7. Employee Training Investment (% of budget) 1 (% of revenue targeted for employee training last year) 142. McGraw and Smith met from 10:00 a.m. to 3:00 p.m. on November 1, 2001 prior to the grant approval . 143. The Opportunity Grant for USTAAD was approved by DCED between November 16, 2001 and November 20, 2001. McGraw, 05 -008 Page 30 a. Barbara Musko, Director, Programs Division approved the USTAAD's application on November 16, 2001. b. Emily White, Deputy Secretary approved the application on November 20, 2001. 144. DCED Secretary Samuel McCullough issued a OGP approval letter to Smith at USTAAD on November 21, 2001 subject to the following conditions: 1. The grant will be used for working capital including salaries, equipment, and job training at the company's facility located at 399 East Park Drive, Harrisburg, Dauphin County (the "Project "). The grant may not be used for any other activities without first obtaining the written consent of the Department. 2. The Company shall provide the Department with copies of all Project - related purchase orders and contracts for acquisitions and /or work to be paid for with Opportunity Grant funds. The Company must provide a narrative describing the method followed in selecting contractors or vendors for activities paid for with Opportunity Grant funds. All contracts for activities paid for with Opportunity Grant funds must contain the nondiscrimination provision enclosed. 3. Opportunity Grant funds must be applied to costs incurred on or before June 30, 2004. 4. The Company must enter into the Opportunity Grant Program contract and comply with all of the requirements of the program. The contract will include Nondiscrimination, Contractor Integrity and similar clauses required of all contracts with the Commonwealth. 145. Secretary McCullough's November 21, 2001 letter to USTAAD noted that the grant offer was extended based upon the following representations made by USTAAD in OGP Letter of Intent including: 1. The Company has 15 existing employees in Pennsylvania and will create within three years, 80 full -time jobs at the Project site beginning August 23, 2001. 2. The Company will invest at least TWO MILLION SEVEN HUNDRED SEVENTY FIVE DOLLARS ($2,775,000) in private match at the Project site within three years beginning August 23, 2001. 3. The Company will operate at the Project site for a minimum of five years. 146. McCullough's letter also noted as follows if USTAAD failed to adhere to the conditions: If the Company fails to create the number of jobs specified above, fails to invest the amount of private match specified above, or fails to operate at the Project site for at least five years, the Company shall be liable for a penalty equal to the full amount of the grant awarded to them or to an Applicant on their behalf, unless the penalty is waived by my office because failure is due to circumstances outside the control of the Company. McGraw, 05 -008 Page 31 147. On or about November 28, 2001 Musko forwarded to Smith at USTAAD the Opportunity Grant Program (OGP) Commitment Letter and contract in the amount of $225, 000. a. Contract no. 21- 168 -0032 was assigned to the project. 148. The terms and conditions outlined in McCullough's 11/21/01 letter were accepted by Dennis Smith on December 10, 2001. 149. The OGP contract signed on December 10, 2001 by Dennis Smith and December 13, 2001 by Emily White, Deputy Secretary DCED contained in Article V(h) Grantee Integrity Provisions relating to offering or giving something of value to a Commonwealth employee or official: (h)(4) The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, confer or agree to confer any pecuniary benefit on anyone as consideration for the decision, opinion, recommendation, vote, other exercise of discretion or violation of a known legal duty by any officer or employee of the Commonwealth. The Grantee shall not, in connection with this or any other agreement with the Commonwealth, directly or indirectly offer, give, or agree or promise to give to anyone any gratuity for the benefit of, or at the direction or request of any officer or employee of the Commonwealth. (6) Except with the consent of the Commonwealth, neither the Grantee nor anyone in privity with him shall accept or agree to accept from, or give or agree to give to, any person, any gratuity from any person in connection with the performance of work under this Contract except as provided therein. Except with the consent of the Commonwealth, the Grantee shall not have a financial interest in any other contractor, subcontractor or supplier providing services, labor or material on this project. (5) (7) 150. DCED /OGP worksheet records identify Thomas McGraw as the GAT contact person for USTAAD's grant. a. Notes also confirm that information was provided to DCED Center for Business Financing Department by Dennis Smith and Thomas McGraw that the use of the OGP would be for working capital (salaries, equipment, training associated with expansion and office facilities). 1. The start date for job creation was to be the date of the offer letter (8/23/01) three years out (8/23/04). b. McGraw provided the information to Melissa Williams, DCED analyst assigned to review USTAAD's grant request. 151. On or about January 4, 2002 Dennis Smith submitted an OGP Payment Request form to DCED seeing to receive grant funds in the amount of $225,000. a. Voucher #1 identified salary /wages in the amount of $225,000 as the costs incurred. b. The request form is signed by Dennis Smith. McGraw, 05 -008 Page 32 c. Payroll summaries prepared by USTAAD's account firm covering the period between 10/14/01 to 12/22/01 were provided. d. The form asserts the salary payments are within the grant period. 152. USTAAD's Payment Request form was approved on or about January 7, 2002 by Barbara Musko of DCED's Economic Development Assistance Office. 153. USTAAD's payment of the grant funds was delayed when questions regarding the payroll were raised by analyst Melissa Williams and Barbara Musko. a. On or about January 8, 2002 Smith was requested to provide more specific payroll information i.e. employee names, social security numbers, employee number, dates, etc. b. On or about January 17, 2002 Phyllis Turns, bookkeeper for USTAAD forwarded to Melissa Williams detailed payroll information for the period from October 14, 2001 to December 22, 2001. 1. The records provided confirmed payroll totaling $279,493. 154. On January 17, 2002, Musko authorized the release of $225,000 to USTAAD. a. Commonwealth check no. 09638804 was issued to USTAAD on January 22, 2002. b. The check was sent by next day delivery through UPS. c. The check was deposited in USTAAD business account at All First Bank on February 5, 2002. d. McGraw and Smith met on February 7, 2002, two days after the check was deposited. 155. Sometime in late 2001 or early 2002 Smith became aware that Butler was going to pay McGraw. a. Butler informed Smith he was going to pay McGraw $20,000. 156. After receiving approval of the grant for USTAAD, Smith was approached by McGraw who was seeking payment from him. a. McGraw asked Smith that if he helped Smith (USTAAD) get this grant, would Smith be willing to compensate him? 1. McGraw also stated that he would be willing to serve as a consultant to USTAAD. b. McGraw specifically asked for the sum of $32,500 as compensation for getting the grant and for consulting. 1 McGraw did make a few introductions to other companies but nothing ever materialized for USTAAD. 2. The introductions that McGraw made were done as part of his duties as a Commonwealth employee. McGraw, 05 -008 Page 33 157. Smith agreed to pay McGraw's demand for the $32,500 as compensation for McGraw getting the grant. 158. McGraw wanted the $32,500 payment to be in the form of cash. a. McGraw gave Smith instructions to wire transfer $32,500 to a trust account at KMF. 1. McGraw told Smith to get specific instructions from Butler. b. McGraw told Smith he wanted to conceal the money. 1. McGraw told Smith that there could not be any "fingerprints" on the money. 159. Smith directed his bookkeeper Phyllis Turns to obtain instructions from Butler and to wire transfer the sum of $32,500 to McGraw. 160. USTAAD Systems maintains a checking account at Sovereign Bank. a. Smith has signature authority, along with Phyllis Turns, to issue payments from the account. 161. Turns issued payments from the USTAAD account only upon receipt of an invoice from a vendor. a. No invoice was ever submitted by McGraw to USTAAD or Dennis Smith. b. This was an unusual occurrence for Smith to authorize a transfer without an invoice. 162. On September 30, 2002 Phyllis Turns wire transferred $32,500 from the USTAAD account to the KMF trust account. a. USTAAD Systems transaction list indicates the payment was for marketing. 163. The KMF Client Trust Account confirms a $32,500 wire transfer #10010000814 from USTAAD Systems on October 1, 2002 to KMF Trust Account at Farmers Bank. a. The account confirms the transfer was for the benefit of Thomas McGraw in relation to purchase of Lot 122, Spring Meadows. 164. The $32,500 wire transfer remained credited to Thomas McGraw's client account until November 8, 2002. a. The KMF account into which this money was transferred is the same client account into which the $4,000 from Eschoolmall.com and $20,000 from TriTech was transferred. 165. Settlement for the McGraw house purchase (findings 108, 110, 111, 115) was scheduled for October 25, 2002. a. During settlement McGraw obtained a second mortgage from Guaranty Bank in the amount of $55,163.50. b. On November 8, 2002 McGraw settled the Guaranty Bank loan. McGraw, 05 -008 Page 34 c. A payment of $55,163.50 was made to Guaranty Bank from KMF trust account to satisfy the mortgage. 166. Of the $55,163.50 payment made to Guaranty Bank from the KMF trust account, $53,115 came from Dennis Smith /USTAAD, Michael Butler /TriTech and Andy Flanagan /Eschoolmall.com, all companies McGraw solicited payments from in return for his help in obtaining OGP grants. a. Guaranty Bank Payoff Dennis Smith - $32,500.00 Michael Butler - $20,000.00 *Andy Flanagan - $ 615.00 * *Tom McGraw - $ 2,048.50 $55,163.50 *This was the balance remaining from Flanagan's $4,000 payment on 7/5/01 after payment was made to Avalon Real Estate. * *This deposit by McGraw was in the form of a loan check from a personal Capital One credit card. 167. USTAAD Systems never complied with provisions of the OGP grant. a. USTAAD currently has only two employees, Smith and Turns. 1. USTAAD never hired (80) employees. b. USTAAD did not remain at the project for a minimum of five years. 168. On or about December 16, 2003, Dennis Smith sought relief from repayment of the $225,000 grant. a. Smith contacted DCED to obtain relief. b. DCED was seeking repayment of the entire $225,000 grant. c. An agreement was reached in October 2005 requiring the repayment of $112,500, 1/2 of the original grant amount. d. As of March 15, 2006 a payment of $56,250 was made. 1. One other payment of $56,250 is due by November 1, 2006. 169. After questions were raised by Commonwealth officials about whether McGraw had solicited funds from grant recipients that he had assisted, McGraw asked Smith to lie regarding the nature of the $32,500 payment that he had made. a. McGraw wanted Smith to tell the officials that he (Smith) had obtained a $32,500 interest in the house that he (McGraw) had purchased. b. Smith refused to tell the authorities this story. (The following findings relate to Thomas McGraw's actions in the OGP process concerning MirTech and his receipt of payments from TriTech.) 170. MirTech Consulting is a consulting firm specializing in information technology McGraw, 05 -008 Page 35 solutions. a. MirTech provides computer systems design services and custom computer programming services. b. MirTech is located at York, PA. 171. MirTech was incorporated on October 10, 2000. a. Pennsylvania Corporation Bureau records confirm the filing of a Certificate of Organization — Domestic limited liability Company filing on October 10, 2000. b. The organizer for the company is listed as Michael Butler. 172. Jerry Westerhold is the President of MirTech. a. Westerhold has held this position since October 2000. 173. Jerry Westerhold was introduced to Thomas McGraw by Dennis Smith sometime in 2001. a. Westerhold frequently golfed with Dennis Smith. b. Smith introduced Westerhold to McGraw at a golf outing. c. Westerhold's company has been paid for services by both TriTech and USTAAD. d. Smith told Westerhold that McGraw could help him get a grant. 174. In or around the summer of 2001 McGraw encouraged MirTech to seek a grant through the OGP. a. The meetings included informal settings on the golf course. b. McGraw told Westerhold that he worked for the Governor's office. 1. Westerhold believed, based on his conversation with McGraw, that McGraw's duties included helping private companies do business with the Commonwealth. c. Westerhold's business had limited business dealings with the Commonwealth and was hoping to increase sales and was interested in McGraw's assistance to help get state contracts. d. Westerhold never met McGraw in a formal or office setting. 1. McGraw never fully explained his position with the Governor's Action Team or his relationship with DCED. 175. McGraw further advised Westerhold of his desire to act as a consultant to MirTech. a. McGraw stated he could connect MirTech with other companies who do complementary business. 1. McGraw emphasized that he wanted to be compensated for this function. McGraw, 05 -008 Page 36 b. McGraw said as consultant he would introduce Westerhold to state officials who make decisions regarding contracts. 176. Based on McGraw's representations Westerhold applied for the OGP grant. a. McGraw directed Westerhold through the application process particularly regarding who to talk to and what to include in the application. 1. This includes the number of employees MirTech anticipated hiring. 177. On November 7, 2001 DCED Secretary Sam McCullough forwarded an outline of assistance to Westerhold that the Commonwealth was prepared to offer MirTech. a. The letter noted MirTech's request for funding to expand its headquarters resulting in the creation of 110 new jobs within three years. b. McCullough noted that MirTech was planning on investing $2.2 million in the investment project. c. McCullough proposed a $200,000 OGP grant be made available. 178. McCullough's offer of assistance was based upon information provided by Thomas McGraw which included the number of new employees, the amount of private investment and the amount of the grant. a. McGraw recommended to his supervisor, Stephen Morgan, that MirTech be funded. b. McGraw recommendation was necessary in order for the grant to be approved. 179. McGraw's representations that MirTech proposed to create 110 new jobs within three years was consistent with representations /recommendations he made regarding Eschoolmall.com, TriTech and USTAAD. a. McGraw, through his Commonwealth position, was aware that the creation of such a number of jobs would assure the receipt of funding. b. McGraw told the grant applicants the number of new jobs to include in the application. 180. On December 3, 2001 Westerhold submitted a Letter of Intent to DCED requesting the $200,000 grant. a. Westerhold anticipated the creation of 110 jobs for programmers and analysts by December 31, 2004 and the investment of 2.2 million dollars. b. On that same date at 9:54 a.m. McGraw telephoned Westerhold. 1. McGraw had subsequent telephone conversations with Westerhold on December 26, 2001 and December 27, 2001. 181. On January 4, 2002 at 5:27 p.m. McGraw telephoned Westerhold and engaged in a seventeen (17) minute conversation. a. The conversation occurred ten (10) days prior to the grant approval. McGraw, 05 -008 Page 37 182. On January 14, 2002 Westerhold was advised by letter from McCullough that the request for OGP funding was approved in an amount of $200,000 subject to the following conditions: a. The grant was to be used for working capital at company's facility at 6864 Susquehanna Trail. The grant could not be used for any other purpose without getting the consent of DCED. b. The company was required to provide to DCED copies of all project related purchase orders and contracts. c. Grant funds must be utilized on or before 6/30/04. d. Westerhold acknowledged the condition of January 23, 2002. 183. The January 14, 2002 letter noted that the grant was being provided based on the representations made by the company including, creating 110 full -time jobs beginning 11/7/01, investing at least $2,000,000, and remaining at the site for a minimum of five years. a. These were representations created by Thomas McGraw. 184. The MirTech grant was assigned contract no. 21- 168 -0040. a. The grant was signed by both Westerhold and DCED Deputy Secretary Emily White on January 23, 2002. b. The grant contained in Article V(h)(4), (5), (6), and (7) Grantee Integrity Provisions (see finding 51). 185. All grant information sheets confirm Thomas McGraw as the GAT representative and confirm that the grant was a GAT project. 186. MirTech received the grant in two payments. a. MirTech's initial payment request form was received by DCED on February 8, 2002. 1. This request sought reimbursement for MirTech payroll in the amount of $156,423.79 and subcontractor payroll of $25,350. 2. Payment in the amount of $181,773 was issued by check no. 08142051 on March 1, 2002. 3. The amount was deposited in a MirTech account at People's Bank. b. Payment request no. 2 was received by DCED on March 11, 2002 seeking reimbursement for MirTech payroll in the amount of $18,227 (the balance of the grant). 1. Payment in the amount of $18,227 was issued by check no. 10480318 on March 29, 2002. 2. The amount was deposited in the MirTech account at People's Bank. 187. On March 15, 2002 four days after Westerhold submitted payment request no. 2, McGraw, 05 -008 Page 38 McGraw met with Westerhold in York. 188. Beginning in or about February or March 2002 Westerhold began making payments to Thomas McGraw. a. The payments were for McGraw's help in obtaining the grant and for consulting services. 1. Westerhold was under the belief that McGraw would help his company obtain state contracts. 2. McGraw did make a few referrals for MirTech but nothing ever materialized. 3. Westerhold was uncertain of the exact nature of McGraw's relationship with Governor's office and GAT /DCED. 4. McGraw insisted that he was not part of DCED and was not part of the decision making regarding approval of TriTech's [sic] grant. 189. Westerhold made payments to McGraw at various times over a one year period between 2002 and 2003 totaling $40,000. a. McGraw would contact Westerhold wanting a payment. b. Westerhold felt compelled to make the payments. 190. Thomas McGraw maintains personal bank accounts at Commerce Bank. a. Between March 15, 2002 and November 13, 2003 $23,500 was deposited to these accounts in the form of cash. b. On March 15, 2002, the day McGraw met with Westerhold, $5,000 was deposited to an account at Commerce Bank controlled by McGraw. 1. Other deposits in March 2002 included $13,500 on March 18, 2002 and $4,000 on March 29, 2002. 191. MirTech was not able to comply with the provisions of the grant contract. a. MirTech was unable to hire anymore than (20) employees in its prime. b. MirTech is in the process of repaying a portion of the OGP grant. 192. McGraw's use of the authority of his public position resulted in MirTech receiving a $200,000 OGP grant. a. As a result of the use of his public position McGraw was able to extort $40,000 in cash payments from Westerhold. b. McGraw concealed the payments by demanding cash. 193. Thomas McGraw never disclosed the payments received from Andy Flanagan (Eschoolmall.com), Michael Butler (TriTech), Dennis Smith (USTAAD), and Jerry Westerhold (MirTech) on Federal and State Tax Returns. 194. Thomas McGraw filed a Federal Income Tax Return for the 2001 calendar year on McGraw, 05 -008 Page 39 or about February 23, 2002. a. The return was prepared by Butler, Naylor, Summerson, and Allemen. b. The return was a joint filing. c. Payment of $4,000 from Andy Flanagan was not disclosed. 195. Thomas McGraw filed a Federal Income Tax Return for the 2002 calendar year on or about March 1, 2003. a. The return was prepared by the private firm. b. The return was a joint filing by McGraw and his wife. 196. McGraw did not disclose on his Federal 1040 filing for calendar year 2002 that he had received a $20,000 payment from Michael Butler and a $32,500 payment from Dennis Smith and payments from Jerry Westerhold. a. The only income reported by McGraw was his Commonwealth salary. 197. Thomas McGraw filed a PA State Income Tax Return PA -40 for the 2001 calendar year on February 23, 2002. a. The joint return was prepared by the BNSA firm. b. McGraw did not report the $4,000 payment from Eschoolmall.com. 198. Thomas McGraw filed a Pennsylvania State Income Tax Return Pa -40 for the 2002 calendar year on March 1, 2003. a. A joint return for McGraw and his wife was prepared by BNSA firm. b. McGraw did not disclose the payments received from Butler and Smith totaling $52,500 on his State Income Tax Return. c. The only income reported by McGraw was his Commonwealth salary. (The following findings relate to Thomas McGraw's failure to disclose on Statements of Financial Interests payments received from Eschoolmall.com, TriTech, USTAAD, and MirTech) 199. Thomas McGraw filed Statements of Financial Interests (SFI) as an employee of GAT /DCED for the following years: Calendar Year Date Filed 2003 4/6/04 2002 4/3/03 2001 4/4/02 2000 4/9/01 200. McGraw did not disclose the receipt of $4,000 from Andy Flanagan /Eschoolmall.com on July 5, 2001 as a source of income on the SFI filed on April 4, 2002 for the 2001 calendar year. 201. McGraw did not disclose the receipt of $20,000 from Michael Butler /TriTech on McGraw, 05 -008 Page 40 10/1/02 as either direct /indirect source of income or gift on the SFI filed on April 3, 2003 for calendar year 2002. 202. McGraw did not disclose the receipt of the $32,500 wire transfer from Dennis Smith /USTAAD on the SFI he filed on April 3, 2003 for calendar year 2002. 203. McGraw did not disclose the receipt of payments from Jerry Westerhold in 2002 and 2003 on SFI's filed on 4/3/03 and 4/6/04. 204. By failing to disclose on SFI's his receipt of payments from individuals affiliated with companies that he recommended receive OGP funds, McGraw concealed from his supervisors and the public that he used his public position to receive payments not authorized by Law [sic]. 205. McGraw furthered his concealment of payments not authorized by Law [sic] when he failed to disclose receipt of payments from Eschoolmall.com, TriTech, USTAAD, and MirTech on annual Code of Conduct forms. a. Code of Conduct forms are required to be filed by employees of the Executive Branch of state government. 206. McGraw, in his capacity as a GAT employee annually filed a Governor's Code of Conduct form as follows: Year Date Filed 2001 4/9/01 2002 4/4/02 2003 4/3/02 2004 4/6/04 207. The Code of Conduct form in the section titled "Employment" requires the disclosure of the following: All payments, compensation, or consideration of any nature (including but not limited to salaried employment consultant fees, offices, directorships, honoraria, travel /related expenses, and other fees, etc.) earned during the previous calendar year." 208. McGraw listed "N /A" to the employment section on each form filed for 2001, 2002, 2003, and 2004. a. McGraw failed to disclose payments received from companies he recommended receive OGP funding. b. McGraw's failure to disclose was an effort to conceal payments he received as a result of his use of his public position. (The following findings refer to McGraw's failure to obtain leave approval and used reward points for personal gain.) 209. As an employee of the Executive Branch of the Commonwealth Thomas McGraw accumulated leave in the form of annual, personal, and sick. 210. Management Directive no. M530.7 amended in effect since July 7, 1998 for employees under the Governor's jurisdiction details procedures to be followed when employees utilize leave. McGraw, 05 -008 Page 41 a. The employee is responsible for submitting a request for leave to the supervisor. 1. In 2001 form STD -330 was required. 2. The form contained dates of leave and amount of leave in hours used. 211. From June 2001 through December 2001 Thomas McGraw was supervised by Stephen Morgan. a. McGraw was required to submit all leave requests to Morgan for approval. 212. McGraw vacation in Avalon, New Jersey from at least July 30, 2001 through August 2, 2001 (findings 64, 65, 66). a. McGraw did not submit a leave request to his supervisor. 1. Management at GAT did not become aware that McGraw was at the New Jersey shore until being advised by an employee of McGraw's whereabouts. b. McGraw utilized at least 30 hours leave without approval. 1. McGraw was required to work a 7.5 hour day. 213. Leave records for McGraw confirm that McGraw was not charged for annual leave for the period July 30, 2001 through August 2, 2001. a. Leave could not be charged to McGraw due to his failure to submit a leave request or advise his supervisor that he would not be working. 214. In July and August 2001 McGraw was compensated $3,058.50 bi- weekly based on a 75 hour work schedule. a. McGraw's hourly rate was $40.78 /hour. 215. McGraw received compensation of $1,223.40 for the period from July 30, 2001 through August 2, 2002 [sic] as though he were working. a. McGraw had a leave balance of 91.01 hours by August 3, 2001. b. McGraw was able to save 30.0 hours leave by failing to submit a leave slip for that period. 216. McGraw traveled to the Outer Banks of North Carolina for a vacation during the week of August 13, 2001. a. McGraw had no official business in North Carolina. 217. McGraw did not submit a leave slip for that period as required. a. Official Commonwealth leave records confirm that McGraw was not charged with utilizing leave during the period August 13, 2001 through August 17, 2001. 218. McGraw assigned a cellular telephone by GAT for use for official business. McGraw, 05 -008 Page 42 a. McGraw's Commonwealth assigned cellular telephone confirmed use from Virginia and North Carolina from August 11, 2001 through August 18, 2001. b. 133 calls originated from Currituck, North Carolina between 10:03 a.m. on August 11, 2001 to 9:41 p.m. on August 17, 2001. 219. McGraw's calendar for August 11, 2001 through August 18, 2001 confirms the entire week of August 11, 2001 at the Outer Banks. a. McGraw had no Commonwealth business at the Outer Banks. 220. McGraw received a gain of $1,529.25 as a result of going on vacation without claiming leave (37.5 hours X $40.78/hr). 221. McGraw's leave balance by August 17, 2001 was 93.90 hours. a. Had McGraw used leave during July and August for his vacation his leave balance would have been reduced to 26.4 hours. 222. McGraw submitted a Travel Expense Voucher (TEV) for the period July 19, 2001 through August 9, 2001 to no.'s 222618 and 222619. a. McGraw claimed expenses for 7/31/01 and 8/1/01. b. McGraw's expenses included mileage, parking, and tolls for travel to Baltimore, MD on 7/31/01 and Norristown on 8/1/01: 7/31/01 — mileage 120, parking $8.00 8/1/01 — mileage 200, subsistence, $8.00, tolls $4.40 223. McGraw was reimbursed for expenses on 7/31/01 and 8/1/01 as follows: Date Mileage Meals Tolls Total 7/31/01 41.40 $8.00 $ 49.40 8/1/01 69.00 $8.00 $4.40 $ 81.40 $130.80 224. McGraw's falsification of his TEV resulted in a personal gain of $130.80. a. McGraw was in Avalon, New Jersey on 7/31/01 and 8/1/01 and did not incur any business related expenses. 225. Thomas McGraw traveled to Colorado for a ski vacation from December 12, 2001 through December 16, 2001. a. McGraw stayed at Park Hyatt, Beaver Creek, Colorado. 1. McGraw is recorded as checking in on December 12, 2001 and checking out on December 16, 2001. b. McGraw's travel originated from BWI Airport in Baltimore. 226. McGraw's Commonwealth provided cellular telephone records for the period from December 12, 2001 through December 16, 2001 confirm use of his Commonwealth cellular telephone while on vacation. a. From December 12, 2001 to December 16, 2001 McGraw used his McGraw, 05 -008 Page 43 Commonwealth cellular telephone to place (150) calls. b. The first call was 6:12 a.m. on December 12, 2001 to (717) 720 -7299 and the last call was on December 17, 2001 at 2:04 a.m. from Linthicum, MD. 227. McGraw was enrolled in Hyatt's Gold Passport Rewards Program which accumulated points for stays at Hyatt properties. 228. McGraw's Gold Passport Account confirms that McGraw checked in at the Park Hyatt, Beaver Creek on December 12, 2001 and checked out on December 16, 2001. a. The account further reflects that the lodging for December 15, 2001 was paid for through the accumulation of points. b. McGraw's rewards account was charged 15,000 points for the evening of December 15, 2001. 229. McGraw accumulated the points to the Hyatt Gold Passport account through stays at Hyatt properties which were paid for by the Commonwealth. 230. The cost of the lodging on December 15, 2001 at the Park Hyatt, Beaver Creek was $495.00. 231. Leave records for Thomas McGraw confirm no leave charged to McGraw for the period 12/12/01 through 12/16/01. a. McGraw was not authorized by any official of DCED /GAT to travel on a ski vacation without using leave. b. McGraw did not submit a leave request nor did he advise his supervisor that he would not be working during the week of December 12, 2001. 232. McGraw was earning a $3,058.50 bi- weekly based on a 75 hour work schedule in December 2001. a. McGraw's rate was $40.78 /hour. b. McGraw was paid $917.55 (22.5 @ $40.78/hr) for December 12, 2001 through December 14, 2001. 233. McGraw submitted TEV No. 223958 on January 30, 2002 claiming expenses for travel on December 12, 2001 and December 13, 2001 while he was vacationing in Colorado. a. 12/12/01 Mileage 50 Travel to York b. 12/13/01 Mileage 50 Travel to York c. McGraw received mileage reimbursement of $34.50 even though he was not working on either 12/12/01 or 12/13/01. 234. McGraw maintained a Hyatt Gold Passport Rewards Account No. G369400086. a. McGraw accumulated points to this account during the course of traveling while on Commonwealth business. McGraw, 05 -008 Page 44 b. McGraw frequently stayed at the Park Hyatt, Philadelphia. 1. Other Hyatt stays included San Francisco, CA; West Hollywood, CA; and Beaver Creek, CO. c. At the time of his termination from Commonwealth employment, McGraw had amassed in excess of 173,000 points. 235. McGraw converted some of those points for his personal use while on the Colorado ski trip. a. McGraw utilized 15,000 of those points for lodging on the night of December 15, 2001 at Beaver Creek Resort. b. The value of that night's lodging was $495.00. 236. McGraw maintained ownership and control over this account after his August 11, 2004 termination from state employment. a. On March 27, 2006 McGraw made reservations for (2) rooms at Hyatt's Chesapeake Bay Resort for the nights of April 12, 2006 through April 14, 2006. b. McGraw's method of payment for both rooms was the points accumulated on the Gold Passport account. c. The cost of the rooms varied between $187 to $225 per night. d. The value of room nights is between $1,122.00 and $1,350.00. 237. On or about April 2004 the Office of Inspector General (OIG) received information that a $20,000 payment was received by McGraw. a. The information indicated that the payment was made to McGraw by Michael Butler. 238. Following the OIG's investigation McGraw was suspended on July 29, 2004 without pay from his position with Office of Technology Investment. a. A letter dated July 29, 2004 forwarded to McGraw by DCED Deputy Secretary Daniel Gunderson advised that McGraw was being suspended without pay effective July 29, 2004 pending further investigation. b. The reason cited for the suspension was McGraw's admission on July 28, 2004 to having engaged in appropriate conduct. 1. The letter noted that, "Specifically, on said date you admitted to your direct supervisor of having received monies and /or favors from a private entity during the course of representing the Department in your former position. c. Gunderson's letter to McGraw also noted that an investigation was being conducted into the scope of McGraw's actions and appropriate action would be taken at the conclusion, including disciplinary suspension, removal from employment or reinstatement. 239. During a conversation on July 28, 2004 with his then supervisor, Richard McGraw, 05 -008 Page 45 Overmoyer, McGraw admitted to receiving payments from companies he helped get grants. a. McGraw had become aware of the OIG investigation and attempts by OIG investigators to interview him on July 27, 2004. b. McGraw was upset when talking to Overmoyer and stated that he screwed up and took payments from companies getting grants. c. McGraw asked Overmoyer to help him out of the situation. 240. On August 11, 2004 George Spiess, Director of Human Resources DCED forwarded a letter to McGraw that his employment with the Commonwealth was terminated, effective immediately. 241. McGraw's use of the authority of his public position resulted in a private pecuniary gain as follows: a. Payments: Eschoolmall.com /Andy Flanagan $ 4,000 TriTech /Michael Butler $25,000 [sic] USTAAD /Dennis Smith $32,500 MirTech /Jerry Westerhold $40,000 b. Vacation Time July 30, 2001 — August 2, 2001 August 13, 2001 — August 17, 2001 December 12, 2001 — December 14, 2001 c. Point Reduction $495.06 [sic] 12/15/2001 d. Expenses $130.80 $ 34.50 $100,830.50 [sic] $1,223.40 $1,529.25 $ 917.55 III. DISCUSSION: At all times relevant to this matter, the Respondent, Thomas McGraw, (McGraw), was a public employee subject to the provisions of the Public Official and Employee Ethics Law, Act 9 of 1989, Pamphlet Law 26, 65 P.S. § 401, et seq., as codified by the Public Official and Employee Ethics Act, Act 93 of 1998, Chapter 11, 65 Pa.C.S. § 1101 et seq., which Acts are referred to herein as the "Ethics Act." The allegations are that Thomas McGraw, in his capacity as Development Specialist for the Governor's Action Team (GAT) of the Department of the Community and Economic Development (DCED), violated Sections 1103(a), 1103(c) and 1105(b)(5) of the Ethics Act when he used the authority of his position for a private pecuniary gain by making recommendations and participating in actions of the GAT /DCED including but not limited to recommending Opportunity Grants be awarded to companies to relocate /expand in the Commonwealth in return for payments from companies based on his understanding that his official action and judgment would be influenced thereby; when he participated in actions of the GAT /DCED, including but not limited to, recommending Opportunity Grants be awarded to companies to relocate /expand in the Commonwealth at a time when he had a reasonable expectation that he would be personally receiving funds from such companies; when he used the authority of his position to solicit funds for personal use from companies that he was attempting to obtain Commonwealth grant funds; when he offered McGraw, 05 -008 Page 46 to perform consulting services to companies receiving Commonwealth grants and then demanded payment for such services even though said services were part of his duties as a Commonwealth employee; when he failed to disclose the receipt of payments from TriTech Inc. /Michael Butler and Dennis Smith /USTAAD in excess of $1,300 on his Statement of Financial Interests (SFIs) filed for the 2002 calendar year; when he failed to disclose payments from Eschoolmall.com /Andrew Flanagan in excess of $1,300 on his SFIs filed for the 2002 calendar year; when he failed to disclose on SFI's filed for the 2001 and 2002 calendar years payments in excess of $1,300 solicited from MirTech Consulting /Jerry Westerhold; when he failed to obtain approval or submit leave requests for annual leave used when traveling for personal purposes in 2001 and 2002; when he used his public position when traveling on official Commonwealth business paid for by the Commonwealth to accumulate reward points through Hyatt Gold Passport and then redeemed a portion of those points to pay for personal room expenses; and when he retained control and ownership of reward points obtained through travel in his public position after his termination from Commonwealth employment. Pursuant to Section 1103(a) of the Ethics Act quoted above, a public official /public employee is prohibited from engaging in conduct that constitutes a conflict of interest. The term "conflict of interest" is defined under Act 93 of 1998 as follows: Section 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. "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 Pa. C. S. § 1102. Section 1103(a) of the Ethics Act prohibits a public official /public employee 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. Section 1103. Restricted Activities (c) No public official, public employee or nominee or candidate for public office shall solicit or accept, anything of monetary value, including a gift, loan, political contribution, reward, or promise of future employment based on any understanding of that public official, public employee or nominee that the vote, official action, or judgment of the public official or public employee or nominee or candidate for public office would be influenced thereby. McGraw, 05 -008 Page 47 65 Pa.C.S. §1103(c). Section 1103(c) of Act 93 of 1998 quoted above provides in part that a public official /public employee shall not solicit or accept anything of monetary value based upon any understanding that his vote, official action or judgment would be influenced thereby. Section 1105. Statement of financial interests (b) Required information. - -The statement shall include the following information for the prior calendar year with regard to the person required to file the statement: facts. (5) The name and address of any direct or indirect source of income totaling in the aggregate $1,300 or more. However, this provision shall not be construed to require the divulgence of confidential information protected by statute or existing professional codes of ethics or common law privileges. 65 Pa.C.S. §1105(b)(5). Section 1105(b)(5) of the Ethics Act, which requires that every public official /public employee and candidate list the name and address of any direct or indirect source of income totaling in the aggregate of $1,300 or more. Having noted the issues and applicable law, we shall now summarize the relevant McGraw was employed by DCED from May 22, 2000 until he was terminated for inappropriate conduct on August 11, 2004. At the time he was fired, McGraw was the Technology Initiatives Manager in DCED for the GAT with duties and responsibilities of identifying companies for relocation or expansion in the Commonwealth through grants or low interest loans; identifying Commonwealth companies and encouraging their expansion; and determining the financial needs of the companies. McGraw could also make referrals of companies to other agencies. McGraw was required to complete a "due diligence" on each company that he would recommend to receive financial assistance through the Opportunity Grant Program (OGP). McGraw made recommendations to his supervisor, the GAT Director, who forwarded the information to the DCED Secretary. Eligibility for Opportunity Grants (OG) included municipalities, IDAs and IDCs, municipal authorities, redevelopment authorities, private developers and private companies. OGs could be utilized for job training, infrastructure conservation /rehabilitation, property acquisition, building construction /rehabilitation, machinery and equipment purchases, working capital, site preparation, environmental assessments, remediation of hazardous materials and, to a certain extent, architectural and engineering fees. However, OGs could not be used for the refinancing or retirement of existing debt and costs unrelated to a company's expansion or location in Pennsylvania. In order for an eligible company to receive an OG, it has to locate, expand or maintain operations in Pennsylvania, invest private capital at a Pennsylvania site, and create or preserve jobs at the site. Any company seeking OGP funding is required to submit a detailed letter of intent to DCED, which determines eligibility by scoring the requests according to specified criteria. If it is determined that a funding request is valid, a recommendation is made to the DCED Secretary to award the OG. DCED then issues a commitment letter to the company, specifying the terms and conditions for the OG. The company's representative must sign and return the commitment letter and agree to its terms and conditions. McGraw, 05 -008 Page 48 Subsequent to the issuance of the committal letter, the applicant and DCED executed a grant agreement that interalia specified: conditions of funding commitments; certification of expenses; non - discrimination clauses; and disbursements via the submission of payment requests with accompanying invoices and documentation to verify incurred costs. Failure of a company to adhere to the grant agreement will result in the imposition of a penalty up to the full amount of the OG plus an additional 10 %. Non- adherence to the grant agreement would encompass the failure to operate at the site for a minimum number of years, the failure to create or preserve the number of jobs specified in the commitment letter or the failure to provide the required amount of capital. As Manager of Technology Initiatives, McGraw was the primary person responsible for identifying technology companies for OGP funding. McGraw was the only individual who had statewide assignments as to the OGP. During the time period from June 2000 through January 2003, McGraw recommended OGP funding for at least 33 companies totaling approximately $5.8 million. McGraw, as the GAT representative, had involvement in funding awarded to the following companies that relate to this inquiry: STM II, Ltd. d /b /a TriTech, USTAAD Systems, Eschoolmall.com and MirTech Consulting. The contact persons for the foregoing companies were Michael Butler, Dennis Smith, Andrew Flanagan and Jerry Westerhold, respectively. McGraw, as the Technology Initiatives Manager, solicited and received payments from those four individuals. Even though such services were part of McGraw's duties as a Commonwealth employee, he used his position to solicit payments from companies seeking grants. In return, McGraw promised OGP funding for a percentage of the grant funds paid to the companies. See, Fact Finding 36(a). In addition, McGraw solicited payments after the grants were received on the purported basis of either providing consulting /marketing services to the grant recipient or developing contacts with investors. In the time frame of July 2001 to December 2002, McGraw solicited and received $96,500 from the above four mentioned companies that received OGP funding. The actions by McGraw as to the four companies will now be summarized. Eschoolmall.com Eschoolmall.com is an internet based software company that provides services to school districts to reduce paperwork, save time and cut costs as to the purchase of goods and services. Andrew Flanagan (Flanagan), the CEO of Eschoolmall.com, contacted GAT in the summer of 2000, seeking information about OGP funding. McGraw, as the GAT representative assigned to Flanagan, recommended OGP funding in the amount of $300,000. Thereafter, by letter of September 21, 2000, the DCED Secretary forwarded a letter to Flanagan that outlined the offer of assistance to Eschoolmall.com for its expansion: Eschoolmall.com would have to create 200 new jobs within three years and invest $13 million. The information contained in the DCED Secretary's letter was developed and recommended by McGraw. Flanagan agreed to the assistance package and then faxed a letter of intent to DCED's Economic Development Assistance Office. Subsequently, on November 7, 2000, Flanagan was notified of the $300,000 OG approval subject to certain conditions, as delineated in Fact Finding 48. The contract between Flanagan and DCED had a standard integrity provision that prohibited the grantee from offering or agreeing to give a pecuniary benefit to anyone in consideration for the decision, opinion, recommendation or exercise of discretion by an officer or employee of the Commonwealth. Eschoolmall.com then submitted a payment request in the amount of $65,389 as reimbursement for recruitment consulting services. Eschoolmall.com received payment and then submitted a second request for the balance of the OGP grant in the amount of McGraw, 05 -008 Page 49 $234,611. That request was approved and payment was issued to Eschoolmall.com in January 2001. Throughout the above process, McGraw maintained contact with Flanagan and advised him that he (McGraw) wanted to be Eschoolmall's consultant. In this regard, McGraw stated that he could introduce Flanagan to other officials in other agencies. Further, McGraw suggested that he could introduce Flanagan to venture capitalists who might be interested in investing in Flanagan's company. McGraw then demanded payments from Flanagan, beginning in January 2001. McGraw initially sought a $25,000 payment from Flanagan for the services that McGraw performed on his behalf. Flanagan refused and McGraw lowered his demand. On June 30, 2001, Flanagan authorized a wire transfer of $4,000 from an Eschoolmall.com account to a trust account for McGraw in the law firm of Kegan, McDonald & France (KMF) in York, Pennsylvania. Attorney Michael Butler (Butler), who was then associated with the KMF law firm, arranged to receive the wire transfer on behalf of McGraw. No other members of the KMF law firm were aware of the relationship or transactions between McGraw and Butler. McGraw used the $4,000 transferred by Flanagan to rent a beach house in Avalon, New Jersey in July 2001. The rental property was jointly used by McGraw and Butler. During the week that McGraw stayed at the Avalon beach property, he did not submit a leave request to the Commonwealth. In addition, McGraw, during that period of time, used the Commonwealth cell phone for making telephone calls. In that McGraw was compensated by the Commonwealth for the week that he vacationed with Butler in Avalon, New Jersey, he received 30 hours of compensation totaling $1,223.40 without any accompanying reduction in leave time. During the time period that McGraw, with the assistance of Butler, received the $4,000 payment from Eschoolmall.com, McGraw, as a GAT representative, also took action as to Butler's company, TriTech, regarding OGP funding. TriTech STM II, Ltd. d /b /a TriTech (TriTech) is a limited liability company formed by Butler pursuant to a Certificate of Organization filed with the Pennsylvania Corporation Bureau in May 2001. STM II, Ltd. was established in connection with School Technology Management (STM), a Maryland corporation that is now controlled by Dennis Smith (Smith). STM's business function is to sell, maintain and support software solutions to schools. STM II, Ltd. does business in Pennsylvania as TriTech. Between February and June of 2001, McGraw and Butler met to discuss financial assistance that GAT could provide for TriTech, which at that time had not even been created. Five days after Butler filed documents with the Pennsylvania Department of State for TriTech, Butler again met with McGraw. Three days later, the DCED Secretary forwarded to Butler an outline letter of assistance based upon STM's relocation to Pennsylvania. The details of the OGP grant in the amount of $200,000 are detailed in Fact Finding 78. The letter that the DCED Secretary sent to Butler was based upon information and recommendations provided by McGraw. Butler and McGraw met in July prior to their vacation in Avalon, New Jersey. In August of 2001, Butler registered TriTech as a fictitious name. In the following month, Butler, as CEO and President of TriTech, forwarded a letter of intent for the OGP funding, the details of which letter are set forth in Fact Findings 83 and 84. On September 24, 2001, the DCED Secretary forwarded a letter to Butler advising that STM II, Ltd. d /b /a TriTech was awarded OGP funding in the amount of $200,000, subject to certain conditions as delineated in Fact Finding 86. TriTech was required within three years to create 100 full -time jobs, invest at least $1,500,000 in private matching funds and operate the project for a minimum of five years. A letter of September 24, 2001 McGraw, 05 -008 Page 50 was signed by Smith as Chairman of the Board of TriTech acknowledging and agreeing to accept the terms and conditions. A contract between DCED and TriTech was signed on September 28, 2001 by Butler as TriTech President and Smith as Board Chairman, which contract contained the standard integrity provisions. At the time that McGraw had recommended OGP funding in the amount of $200,000 to TriTech, it had no employees, no contracts and no sales. On October 24, 2001, Butler submitted a payment request to DCED in the amount of $30,000 for renovating space at a location in York, Pennsylvania. After the payment request was denied, a second request was submitted by Butler. That request was also rejected. Thereafter, Butler submitted a request to expand the scope of the work for costs and expenses attributed to leasehold improvements for TriTech's principal offices. DCED approved the request, which included machinery equipment, furniture and fixtures. However, the DCED analyst was advised to "red flag" TriTech payment requests, based in part upon Butler's request to reimburse his salary. Butler submitted a third payment request in the amount of $60,354 for lease payments, which request was approved by DCED. Three additional payment requests were subsequently submitted by Butler in the amounts of $76,725, $44,908 and $18,013. Following approval by DCED, checks were issued and deposited into a TriTech account. McGraw requested DCED to issue payments to TriTech without delay. McGraw even offered his assistance in obtaining approval for the prior payment request that had been rejected and in expediting payments by contacting the State Treasury and the Department of Revenue. Such actions by McGraw as a GAT representative would be highly unusual based upon his job duties and responsibilities. In March of 2000, McGraw and his spouse began the process of purchasing a lot and building a home. McGraw discussed his home project with Butler and Smith. Butler assisted McGraw in obtaining an attorney from the KMF firm to represent McGraw and his spouse as to the lot purchase and home building. Butler had agreed to make a $20,000 payment to McGraw for his assistance in obtaining the $200,000 OGP grant for TriTech. See, Fact Finding 113. Butler, in a sworn statement, specifically admitted that he paid McGraw 10% for obtaining the $200,000 grant. Butler agreed to wire $20,000 from the TriTech account into a KMF trust account for McGraw at the time that McGraw would have settlement on his home. A wire transfer of $20,000 from the TriTech into the KMF trust account occurred on October 2, 2002. The $20,000 remained credited to McGraw's KMF account until November 8, 2002 when McGraw settled with Guaranty Bank as to the mortgage on his new home. McGraw made a payment of $55,163.50 from the KMF trust account, which included the $20,000 from Butler resulting from the TriTech OGP funding. $32,500 was also paid by McGraw from funds in that amount that he received from Smith relative to USTAAD OGP funding, infra. Subsequently, when it was determined that TriTech did not comply with the requirements of its OGP funding contract, DCED sought to have the OG money returned. See, Fact Findings 124, 125. Butler, through his attorney, issued a check to DCED in the amount of $20,000. After Butler's attorney received a letter from DCED requesting the payment of the $200,000, Butler's attorney wrote to DCED's counsel requesting acceptance of the $20,000 payment as full satisfaction of TriTech's obligation. DCED accepted the $20,000 and closed the matter. USTAAD Systems, Inc. During the time period that McGraw made a recommendation for TriTech to receive OGP funding, he also assisted Butler's business partner, Smith, in OGP funding for McGraw, 05 -008 Page 51 USTAAD Systems, Inc. (USTAAD). USTAAD is a software - development and consulting company that provides technology consulting and enterprise solutions to enable customers to analyze, assess and evaluate business processes. Smith and Butler have ownership in a coffeehouse as well as affiliation with STM in that Smith is an owner and Butler is the Chief Financial Officer. TriTech and USTAAD are affiliated companies. During the time that McGraw had discussions with Butler about TriTech, he became aware of USTAAD. McGraw met with Smith to discuss OGP funding for USTAAD. During the summer of 2001, McGraw recommended USTAAD for OGP funding. Since McGraw encouraged Smith to seek the grant, McGraw provided Smith with the data that needed to be included in the grant request. Based upon the submitted plans, together with McGraw's recommendation to GAT, DCED offered $225,000 to USTAAD for the expansion of its headquarters. Smith, as President of USTAAD, then submitted a letter of intent to DCED formally seeking OG funding in the amount of $225,000 for an expansion project with costs totaling $3,000,000 over a three year period. Subsequently, DCED faxed to Smith a list of specific questions and on November 6, 2001 Smith faxed back the form containing the information, as detailed in Fact Finding 141. An OG for USTAAD was approved by DCED in November 2001 as per a letter of the DCED Secretary, with certain conditions for USTAAD: to have 15 employees in Pennsylvania, to create within three years 80 full -time jobs and to invest at least $2,775,000 in matching funds with the company operating at the project site for a minimum of five years. The DCED Secretary's letter also noted the penalty for failure to meet the terms and conditions of the OG and set forth the standard integrity conditions within the contract. In January of 2002, Smith submitted an OGP payment request in the amount of $225,000. Although the payment request form was approved, USTAAD's payment was delayed when questions arose regarding payroll and information as to employees. After USTAAD ostensibly provided detailed payroll information, the $225,000 was released to USTAAD in January of 2002. After the DCED check was deposited, McGraw met with Smith and Smith became aware that Butler intended to pay $20,000 to McGraw. McGraw approached Smith and indicated that he (McGraw) wanted $32,500 for obtaining the grant and serving as a consultant to USTAAD. After Smith agreed to pay McGraw's demand for the $32,500, McGraw indicated that he wanted the payment in cash. McGraw told Smith that he did not want any fingerprints on the money so that he (McGraw) could conceal the $32,500. On September 30, 2002, USTAAD made a wire transfer of $32,500 to McGraw's KMF trust account. The $32,500 remained in McGraw's trust account until the November 8, 2002 closing on his new home. Although McGraw obtained a second mortgage in the amount of $55,163.50, relative to his home purchase, payment in that amount was made on November 8 to satisfy that obligation. Of the $55,163.50 transferred from McGraw's KMF trust account, those funds came from Smith of USTAAD, Butler of TriTech and Flanagan of Eschoolmall.com. The funds represented payments from the companies that McGraw solicited for obtaining OGP funding. USTAAD never complied with the terms of the OG and sought relief from the repayment by contacting DCED. At the time, questions were raised by Commonwealth officials about McGraw's solicitation of funds from OG recipients. McGraw told Smith to tell the Commonwealth officials that he had obtained an interest valued at $32,500 in McGraw's house, but Smith refused to recite such a prevarication. MirTech McGraw, 05 -008 Page 52 MirTech is a consulting firm that specializes in information technology solutions. Butler filed a Certificate of Organization for the company in October of 2002 with the Pennsylvania Corporation Bureau. Jerry Westerhold (Westerhold), the President of MirTech, was introduced to McGraw by Smith in 2001. During that time, McGraw encouraged Westerhold to seek OGP funding for MirTech. McGraw never fully explained to Westerhold his position with GAT or DCED. Instead, McGraw told Westerhold that he (McGraw) desired to act as MirTech's consultant for compensation. Based upon McGraw's representations, Westerhold applied for an OGP grant. In November of 2001, the DCED Secretary forwarded an outline letter of assistance to Westerhold. The DCED Secretary offered a $200,000 OGP grant to MirTech to expand its headquarters. In turn, MirTech was to create 100 new jobs within three years and invest $2.2 million in the project. The DCED Secretary's offer resulted from information provided by McGraw as well as his recommendation for an OG to MirTech. In December 2001, Westerhold submitted a letter of intent to DCED requesting the $200,000 OGP funding. In the letter, Westerhold anticipated the creation of 110 jobs for programmers and analysts as well as an investment of $2.2 million. In January of 2002, Westerhold was advised by the DCED Secretary that the request for OGP funding was approved, subject to conditions: the grant was to be used for working capital at the company's facility, the company was required to provide DCED with copies of all project related purchase orders and contracts, and the grant funds had to be utilized by June 30, 2004. The letter of the DCED Secretary also noted that the grant was being provided based upon the representation by MirTech that 110 full -time jobs would be created, an investment of $2,000,000 would be made by the company, and the company would remain at the site for a minimum of five years. MirTech received the grant in two payments: $181,773 on March 1, 2002 and $18,227 on March 29, 2002. Thereafter, Westerhold began making payments to McGraw for his help in obtaining the grant and for consulting services. McGraw did make a few referrals for MirTech but nothing materialized as to those actions. Westerhold made payments to McGraw totaling $40,000 between 2002 and 2003. MirTech was not able to comply with the provisions of the OGP contract in that it was unable to hire any more than 20 employees. MirTech is in the process of repaying a portion of the OGP grant. McGraw, by virtue of his Commonwealth position, was able to effectuate the $200,000 OGP grant to MirTech and receive a $40,000 cash payment from Westerhold. McGraw never disclosed the payments he received from Eschoolmall.com, TriTech, USTAAD or MirTech on his federal or state tax returns. In fact, the only income reported by McGraw was his Commonwealth salary. Statements of Financial Interests of McGraw McGraw, as a Commonwealth employee of GAT /DCED, filed SFIs for the calendar years 2000 through 2003. For the calendar year 2001 SFI, McGraw failed to disclose Flanagan /Eschoolmall.com as a source of income from which he received $4,000. For the calendar year 2002 SFI, McGraw failed to disclose Butler /TriTech from which he received $20,000 and Smith /USTAAD from which he received $32,500 as sources of income. For the 2002 and 2003 calendar year SFIs, McGraw failed to disclose Westerhold as a source of income. Parenthetically, the SFI allegations as to the payment from Westerhold references the calendar years 2001 and 2002 rather than 2002 and 2003. McGraw was also noncompliant as to his filings relative to the Governor's Code of Conduct. Commonwealth Leave, Purported Expenses, Cell Phone Use and Reward Points Use McGraw, 05 -008 Page 53 McGraw took a vacation to Avalon, New Jersey in the summer of 2001 without submitting a leave slip to his supervisor. McGraw used at least 30 hours of leave without such approval. In that McGraw did not submit a leave request, his leave time was not debited for his annual leave. Thus, McGraw received compensation of $1,223.40 without a debit for that leave time. McGraw also submitted a travel expense voucher (TEV) for reimbursement of purported travel expenses to Baltimore and Norristown in the total amount of $130.80. Since McGraw was on vacation in Avalon, New Jersey in that time frame, the claimed expenses were bogus. McGraw also traveled to the Outer Banks of North Carolina for a vacation during the week of August 13, 2001 without submitting a leave slip. As a consequence, McGraw received $1,529.25 for the vacation without being debited for any leave time. During the above time frame of August 11, 2001 through August 18, 2001, McGraw used his Commonwealth cell phone. Even though the cell phone was only to be used for official Commonwealth business, McGraw made calls in Virginia and in North Carolina that did not involve official Commonwealth business. McGraw traveled to Colorado for a ski vacation in December of 2001 where he stayed at the Park Hyatt in Beaver Creek, Colorado. McGraw used accumulated points on his Hyatt's Gold Passport Rewards Program card for a one night stay at the Hyatt during his ski trip. McGraw accumulated those points through overnight stays while on Commonwealth official business. In paying for lodging during his Colorado ski trip at a cost of $495.00, McGraw converted those Hyatt reward points. Parenthetically, McGraw continued to use the Hyatt points for personal purposes even after he was fired from Commonwealth employment. See, Fact Finding 236. For the ski trip, McGraw did not submit a leave request. During this time frame of unauthorized leave, McGraw was paid $917.55 by the Commonwealth without being debited for annual leave. While McGraw was on vacation, he submitted a TEV for purported Commonwealth travel expenses in the amount of $34.50 to York. The travel expense was bogus because McGraw was on vacation in Colorado at the time. In summary, McGraw took a Colorado vacation without submitting a leave request and obtained compensation from the Commonwealth without being debited for the leave. In addition, he paid for lodging through Hyatt bonus points that were obtained while on official Commonwealth business. Finally, McGraw submitted expenses for reimbursement from the Commonwealth for bogus business travel while he was on his Colorado ski vacation. In April of 2004, the Office of Inspector General received information about a $20,000 payment that McGraw received. Following an investigation, McGraw was suspended on July 29, 2004 without pay and then was terminated from Commonwealth employment on August 11, 2004. As noted, McGraw still maintains ownership and control over the Hyatt Gold Passport account. McGraw, through the use of his Commonwealth office, obtained a financial gain that was not authorized in law for himself as follows: $96,500 in payments as to OG grants; $3,670.20 for vacations while McGraw received his Commonwealth compensation without obtaining leave and having such leave debited; $495.00 in Hyatt bonus points for lodging on a Colorado ski trip; and $165.30 in reimbursements for bogus travel expenses. The parties were given the opportunity to file position statements. Although McGraw has not filed a position statement, the Investigative Division has done so and proffers the following: • McGraw, a public employee in DCED, identified and encouraged companies to relocate /expand in the Commonwealth via OGs, conducted reviews as to OG applications, and made recommendations; McGraw, 05 -008 Page 54 • As to the four companies /individuals in issue, McGraw assisted in the OG process and solicited payments for himself based upon the obtainment of the OGs; • For Eschoolmall.com /Flanagan, McGraw recommended approval of the OG and then advised that he wanted to be a paid consultant; • As to TriTech /Butler, McGraw assisted Butler in obtaining the OG and Butler promised to pay McGraw $20,000 for the $200,000 OG that Butler received; • For USTAAD /Smith, McGraw offered his assistance, recommended approval of a $225,000 OG and obtained a payment of $32,500 from Smith; • As to MirTech /Westerhold, McGraw sought to act as a consultant, encouraged Westerhold to apply for an OG, assisted in the grant approval process that resulted in Westerfield obtaining $200,000, and received payments totaling $40,000; • McGraw failed to disclose reportable sources of income from the above companies /individuals on SFIs for the calendar years 2001 through 2003; • McGraw took three separate vacations as a Commonwealth employee and received paid leave without any submission of leave slips and without any debit to his accrued leave time; • McGraw as a Commonwealth employee falsified TEVs for mileage and travel expenses totaling $130.80 [sic]; • McGraw used Hyatt Hotel Gold Passport Reward Points accumulated on Commonwealth travel to pay a $495 bill for personal lodging; • McGraw committed multiple violations of the Ethics Act that included instances of solicitation and acceptance of compensation to perform his public duty; • McGraw violated Section 1103(a) both in obtaining financial gain regarding OGs that he recommended for the four companies /individuals and in subsequently providing consulting /services; • McGraw violated Section 1103(a) in each instance as to the solicitation and acceptance of money based upon McGraw's understanding that he would take official action as to obtaining grants for those companies /individuals; • McGraw violated Section 1103(a) of the Ethics Act in each instance when he took paid vacation leave without submitting leave slips and without having his accrued leave debited; • McGraw violated Section 1103(a) of the Ethics Act both when he used the Hyatt Hotel Gold Passport Rewards Card to pay for personal lodging and retained that card after his termination; • McGraw violated Section 1105(b)(5) in each instance when he failed to disclose reportable income from the four companies /individuals on his SFIs for calendar years 2001 through 2003; McGraw, 05 -008 Page 55 • This Commission should impose restitution of $105,830.50 plus a treble penalty in the amount of $317,491.50; • This Commission should refer this case to the U.S. Attorney for the Middle District with a recommendation to initiate criminal charges; • This Commission should refer this case to the Office of General Counsel of the Governor; and • This Commission should direct McGraw to file amended SFIs and relinquish the Hyatt Hotel Gold Passport Rewards Card. In applying the provisions of the Ethics Act to this case, the group of allegations as to the OGs will first be addressed. Each of the OGP grants will be reviewed seriatim, first as to the applicability of Section 1103(a) and then as to Section 1103(c) of the Ethics Act. First, we again note that since an Answer was not filed to the Investigative Complaint, all of the averments therein are admitted. We focus on Fact Finding 36, which states in part that during the relevant specified time period, McGraw solicited and received payments from the four individuals, "promising that OGP funds would be provided in return for a percentage of the grant funds being paid to him." Fact Finding 36. Second, as to this Commission's prior precedent under Sections 3(b)/1103(c) of the Ethics Act, we have found violations of Sections 3(b)/1103(c) when the public official's or public employee's improper solicitation or acceptance of something of monetary value has occurred vis -a -vis official action as to the target of the solicitation. See, e.q., Scott, Order 1250; Zwick, Order 1062; Livingston, Order 1030; Kasaback, Order 993; Yezzi, Order 825; Helsel, Order 801. Third, as to Fact Finding 36 and other subsequent Fact Findings, we will interpret, as we must, the other Findings in a manner to ensure consistency with Finding 36 and all other Fact Findings. The first OGP funding was for Eschoolmall.com, the CEO of which is Andrew Flanagan. There were uses of authority of office on the part of McGraw as to the Eschoolmall.com OGP funding. But for the fact that McGraw was a DCED employee, he would not have been in a position to assist in obtaining the $300,000 OG for Flanagan. With McGraw completing a review and making a recommendation, the DCED Secretary approved an OG for Eschoolmall.com. After Eschoolmall.com received funding, McGraw demanded $25,000 from Flanagan. When Flanagan did not accede to McGraw's demands, McGraw lowered his amount and accepted a $4,000 payment. McGraw received that financial gain of $4,000 as a result of his use of authority of office relative to the $300,000 OG for Eschoolmall.com. Accordingly, McGraw violated Section 1103(a) of the Ethics Act when he used the authority of office to receive $4,000 from Eschoolmall.com, for which McGraw effectuated a $300,000 funding grant from DCED. See, Metrick, Order 1037. As to Section 1103(c) of the Ethics Act, McGraw sought $25,000 from Flanagan vis- a -vis the OG obtained for Eschoolmall.com. Even though Flanagan of Eschoolmall.com initially refused McGraw's demands, McGraw lowered the amount of his solicitation and ultimately received $4,000 from Flanagan. This solicitation by McGraw related to the approval for Eschoolmall.com of $300,000 in OGP funding from DCED and his receipt of $4,000 from Flanagan from Eschoolmall.com. In this regard, we find Fact Finding 36 to be consistent with Fact Findings 54, 55, 57. Accordingly, McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a $4,000 payment from Andrew Flanagan of Eschoolmall.com vis -a -vis McGraw's review and recommendation of a $300,000 OG from DCED to Eschoolmall.com. See, Yezzi, supra. McGraw, 05 -008 Page 56 The next company in the series of OGP funding involves TriTech. There were the same types of uses of authority of office by McGraw. McGraw performed a review and made the recommendation for an OG in the amount of $200,000 to TriTech through its President and CEO, Butler, a long term acquaintance of McGraw. Through McGraw's efforts and recommendation, DCED awarded a $200,000 OG to TriTech. Butler and McGraw agreed that he would receive a $20,000 payment as a result of helping TriTech to obtain the OGP grant. TriTech made a wire transfer of $20,000 to the trust account for McGraw. Thus, McGraw used his Commonwealth position to effectuate a $200,000 grant to TriTech, which in turn generated a $20,000 payment from Butler of TriTech into the personal trust account of McGraw. Accordingly, McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 OG to TriTech that resulted in a $20,000 payment from Butler to McGraw. See, Foster, Order 749. As to Section 1103(c) of the Ethics Act, an arrangement existed between McGraw and Butler whereby McGraw used his position to effectuate a $200,000 OG for TriTech on behalf of Butler and in return Butler made a $20,000 payment to McGraw. Butler in a sworn statement admitted that McGraw solicited him, and as a consequence, McGraw assisted Butler in obtaining an OG grant for TriTech based on the understanding that Butler would pay $20,000 to McGraw. See, Fact Findings 121, 122. Accordingly, McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $20,000 from Butler of TriTech in return for McGraw's actions as a DCED employee in obtaining a $200,000 OG for TriTech. See, Scott, supra. Turning to the USTAAD OG, McGraw encouraged Smith to seek an OG and then used his position to recommend USTAAD for a grant. Based upon a submitted USTAAD business plan from McGrath as well as his recommendation to DCED, USTAAD was approved for an OG in the amount of $225,000. With the OGP funding grant approved, payments were issued in January 2002 and deposited into a USTAAD account in February 2002. McGraw requested and received $32,500 from Smith relative to the OG approval. Following an established pattern, McGraw used his position to obtain OGP funding for USTAAD followed by the receipt of the $32,500 payment from Smith to McGraw. Accordingly, McGraw violated Section 1103(a) of the Ethics Act when he used the authority of office to review and recommend an OG of $225,000 to USTAAD followed by a payment of $32,500 from Smith of USTAAD to McGraw. See, Shaner, Order 1163. The above payment that McGraw received was a result of a solicitation by McGraw to Smith and the receipt by McGraw of the $32,500 after McGraw obtained the $225,000 OGP funding grant for USTAAD. McGraw solicited Smith for compensation if he (McGraw) would help USTAAD /Smith obtain an OG. See, Fact Finding 156(a). Fact Findings 156 and 157 are thus consonant with Fact Finding 36. Accordingly, McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $32,500 from Smith of USTAAD vis -a -vis McGraw's use of his position to obtain a $225,000 OG for USTAAD. See, Zwick, supra. The last of the four OGP funding grants relates to MirTech, the President of which is Westerhold. After Smith introduced McGraw to Westerhold, McGraw encouraged Westerhold to seek an OG in the summer of 2001. McGraw followed his established pattern by encouraging Westerhold to apply for the grant and by actively participating in recommending USTAAD for an OG. With McGraw's assistance and recommendation, MirTech obtained approval in January 2002 of a $200,000 OG. Once the OG was approved and paid to MirTech, Westerhold made payments to McGraw totaling $40,000. After the grant was paid in February and March of 2002, McGraw obtained payments from Westerhold during 2002 and 2003 totaling $40,000. Once again, McGraw used the authority of his office to obtain money from Westerhold whom he encouraged and assisted in obtaining OGP funding. Accordingly, McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 OG for Westerhold of McGraw, 05 -008 Page 57 MirTech that resulted in payments from Westerhold to McGraw totaling $40,000. See, Fact Finding 192. As to the MirTech OG, McGraw indicated to Westerhold that he wanted to be Westerhold's consultant. McGraw advised that he would introduce Westerhold to state officials who make decisions as to contracts. McGraw also stated that he could direct Westerhold through the application process. Accordingly, McGraw violated Section 1103(c) of the Ethics Act when he assisted and recommended $200,000 in OGP funding for Westerhold and in return received $40,000 in payments from him. See, Fact Finding 36(a). There are two other groups of allegations as to McGraw: (1) taking vacations without the requisite leave approval, submitting bogus TEVs and using Hyatt points accrued for Commonwealth business to pay for personal lodging; and (2) failing to disclose reportable income on his SFIs. These two groups of allegations will now be considered. While a Commonwealth employee, McGraw took three vacations at the following locations: Avalon Beach, New Jersey; the Outer Banks, North Carolina; and Beaver Creek, Colorado. In all three instances, McGraw did not submit leave slips and did not obtain approval for those days off. As a result, McGraw received Commonwealth pay for the vacation days that he took as well as retained his existing leave without any debit to his accrued leave. Since it is an administrative requirement of the Commonwealth that leave be submitted for approval with the appropriate debiting from accrued leave, the failure of McGraw to submit leave slips resulted in his receipt of compensation for those unauthorized vacation days. As a consequence, McGraw's paid leave became a financial gain that was not authorized and as such was a private pecuniary benefit. This Commission has held that action by a public official /public employee of engaging in private business activity or personal activity on Commonwealth time without submitting and receiving approval for such leave is a violation of Section 1103(a) of the Ethics Act. See, Holt, Order 1153; Fiorello, Order 1363. Accordingly, McGraw violated Section 1103(a) of the Ethics Act in each of the three instances when he took unauthorized paid leave for vacations in Avalon, New Jersey, Outer Banks, North Carolina, and Beaver Creek, Colorado without any debit to his accrued leave. Turning to the matter of the TEVs, the record establishes that on two separate instances McGraw submitted TEVs for Commonwealth travel expense reimbursements, one in the amount of $130.80 and the other in the amount of $34.50. The record establishes that McGraw did not incur such expenses but merely submitted bogus TEVs. Under such circumstances, McGraw used the authority of office to obtain a financial gain for bogus expenses that were never incurred. Such actions were uses of authority of office on the part of McGraw. Such actions by McGraw as a Commonwealth employee resulted in private pecuniary benefits to him in the total amount of $165.30. All the elements for a violation of Section 1103(a) of the Ethics Act exist. However, there are two exclusions to Section 1103(a) regarding actions that would otherwise constitute a conflict. One of those exceptions is the de minimis exclusion. Under the Ethics Act and prior precedent of this Commission, if the resultant private pecuniary benefit is of an economic consequence that has an insignificant effect (de minimis) such action does not constitute a conflict. See, Bixler v. State Ethics Commission, 847 A.2d 785 (Pa. Cmwlth. 2004). In this case, the financial gain only amounted to $165.30. Based on the above analysis and an allegata et probata issue, we find that McGraw did not violate Section 1103(a) of the Ethics Act when he prepared and submitted bogus McGraw, 05 -008 Page 58 TEVs for expenses he did not incur as to Commonwealth business trips in that the private pecuniary benefit of $165.30 was de minimis. See, Rietscha, Order 1366. The final issue from this group of allegations concerns the utilization of the Hyatt's Gold Passport Rewards card by McGraw. Hyatt points accrued from various Commonwealth business trips taken by McGraw. However, when McGraw went on a skiing vacation in Colorado, he used those Hyatt points for the payment of lodging in the amount of $495.00. This Commission held in the Stefanko Opinion, 90 -015 that public officials who accumulated frequent flyer miles as a result of governmental business trips could not use such points for personal purposes. In that McGraw as a Commonwealth employee accumulated these Hyatt points from Commonwealth business trips, those points may only be used for Commonwealth purposes. However, as noted, McGraw used the Hyatt points to pay for lodging on his skiing vacation. Accordingly, McGraw violated Section 1103(a) of the Ethics Act when he used Hyatt points accrued from Commonwealth business trips for the payment of lodging on a personal skiing vacation in Colorado. See, Savitsky, Order 1017 -2. The last group of allegations concerns McGraw's SFIs. The record reflects that McGraw failed to disclose reportable income from Flanagan of Eschoolmall.com on his 2001 calendar year SFI; failed to disclose reportable income from Butler of TriTech and from Smith of USTAAD on his SFI for calendar year 2002; and failed to disclose income in excess of the reporting threshold from Westerhold on both his 2002 and 2003 calendar year SFIs. Accordingly, McGraw violated Section 1105(b)(5) of the Ethics Act when he failed to disclose the source and address of reportable income from Flanagan of Eschoolmall.com on his 2001 calendar year SFI; and McGraw violated Section 1105(b)(5) of the Ethics Act in each instance when he failed to disclose the source and address of reportable income from Butler of TriTech, Smith of USTAAD and Westerhold of MirTech on his SFI for calendar year 2002. However, McGraw did not violate Section 1105(b)(5) of the Ethics Act as to failing to list Westerhold as a source of income on his calendar year 2001 SFI (see, allegation, supra.) in that McGraw did not receive any income from Westerhold in 2001. McGraw is directed to file amended SFIs for the calendar year 2001, 2002 and 2003, making a true and complete listing of all reportable financial interests including the listing of the above sources of income within 30 days of the mailing of this Order. The original filings are to be made at DCED with copies filed with this Commission for compliance verification purposes. Failure to comply will result in the institution of an order enforcement action. Having disposed of the allegations before us, we must now consider the issues of payback and referral. Section 1107(13) of the Ethics Act empowers this Commission to impose restitution in instances where a public official /public employee has obtained a financial gain in violation of the Ethics Act. In this case, McGraw received $96,500.00 from Flanagan, Butler, Smith and Westerhold by effectuating OGP funding for them in return for such payments. In addition, McGraw on three separate instances took vacations and received his Commonwealth compensation without obtaining approval and without any debit to his accrued leave. The total unauthorized compensation that he received for those three vacations amounted to $3,670.20. Lastly, McGraw's use of the Hyatt points that had accrued from Commonwealth business trips amounted to $495.00. The grand total of these three groups of financial gain by McGraw totaled $100,665.20. Both the letter and spirit of the Ethics Act demand the imposition of restitution of the above amount to the Commonwealth. McGraw saw his position with the Commonwealth as a means of bankrolling himself with large amounts of money through the subversion of his McGraw, 05 -008 Page 59 duties and responsibilities to the Commonwealth and the public trust. McGraw'sfocuswas to use his Commonwealth position to obtain as much financial gain for himself as possible through the machination of effectuating OGP funding to various businesses /individuals in return for large amounts of money. Such deliberate conduct on his part transcended into other aspects of his Commonwealth employment: taking compensated leave without submitting leave slips for approval and the debit to his accrued leave; submitting bogus TEVs for reimbursement for non - existent Commonwealth business travel and expenses; and using Hyatt points accrued from Commonwealth business trips to pay for lodging on a personal ski trip. McGraw was not motivated by public service duty but rather by personal greed. The drive for illegal financial gain was accompanied by the fixation to avoid being caught: demands that kickbacks be paid in cash, actions of failing to list such amounts on his SFIs and Governor's Code of Conduct forms and his failure to report the income on state and federal income tax returns. McGraw's quest for financial gain through public employment finally ended when he was fired from Commonwealth service. Since McGraw's actions were solely guided by financial gain, payback is necessitated. We hereby direct McGraw within 30 days of the mailing of the date of this Order to make payment through this Commission to the Commonwealth Treasury in the amount of $100,665.20. In addition to the above payment, Section 1109(c) of the Ethics Act provides in part: (c) Any person who obtains financial gain 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. 65 Pa. C. S. §1109(c). Given the intentional and egregious conduct on the part of McGraw, the imposition of a treble penalty is also warranted. McGraw is also directed to pay a treble penalty in the amount of $301,995.60 through this Commission into the treasury of the Commonwealth of Pennsylvania within 30 days of the date of mailing of this order. The total payment required to be made by McGraw is $402,660.80. Failure to comply will result in the institution of an order enforcement action. Turning to the matter of referral, given the criminal penalties associated with the Ethics Act and the applicability of other laws, we shall refer this Order to the Office of Attorney General of the Commonwealth of Pennsylvania and the U.S. Attorney's Office of the Middle District with our recommendation that criminal prosecutions be instituted against McGraw. In addition, copies of this Order will be forwarded to both the IRS and Pennsylvania Department of Revenue for appropriate action regarding the non - reporting of income. Lastly, in that it appears that McGraw retains the Hyatt card with the accumulated points from Commonwealth business travel, a copy of this Order will be forwarded to the Office of General Counsel of the Commonwealth for review and appropriate action. IV. CONCLUSIONS OF LAW: 1. Thomas McGraw, as Development Specialist for the Governor's Action Team of the Department of the Community and Economic Development, for the relevant time period was a public employee subject to the provisions of Act 9 of 1989 as codified by Act 93 of 1998. McGraw, 05 -008 Page 60 2. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of office to receive $4,000 from Eschoolmall.com, for which McGraw effectuated a $300,000 funding grant from DCED. 3. McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a $4,000 payment from Andrew Flanagan of Eschoolmall.com vis -a -vis McGraw's review and recommendation of a $300,000 funding grant from DCED to Eschoolmall.com. 4. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 funding grant to TriTech that resulted in a $20,000 payment from Butler to McGraw. 5. McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $20,000 from Butler of TriTech in return for McGraw's actions as a DCED employee in obtaining a $200,000 funding grant for TriTech. 6. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of office to review and recommend a $225,000 funding grant to USTAAD followed by a payment of $32,500 from Smith of USTAAD to McGraw. 7 McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $32,500 from Smith of USTAAD vis -a -vis McGraw's use of his position to obtain a $225,000 funding grant for USTAAD. 8. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 funding grant for Westerhold of MirTech that resulted in payments totaling $40,000 from Westerhold to McGraw. 9. McGraw violated Section 1103(c) of the Ethics Act when he assisted and recommended $200,000 in OGP funding for Westerhold and in return received $40,000 in payments from him. 10. McGraw violated Section 1103(a) of the Ethics Act in each of the three instances when he took unauthorized leave for vacations in Avalon, New Jersey, Outer Banks, North Carolina, and Beaver Creek, Colorado without any debit to this accrued leave. 11. McGraw did not violate Section 1103(a) of the Ethics Act when he prepared and submitted bogus TEVs for expenses he did not incur as to Commonwealth business trips in that the private pecuniary benefit of $165.30 was de minimis. 12. McGraw violated Section 1103(a) of the Ethics Act when he used Hyatt points accrued from Commonwealth business trips to pay $495 for lodging on a personal skiing vacation in Colorado. 13. McGraw violated Section 1105(b)(5) of the Ethics Act when he failed to disclose the source and address of reportable income from Flanagan of Eschoolmall.com on his 2001 calendar year SFI. 14. McGraw violated Section 1105(b)(5) of the Ethics Act in each instance when he failed to disclose the source and address of reportable income from Butler of TriTech, Smith of USTAAD and Westerhold of MirTech on his SFI for calendar year 2002. McGraw, 05 -008 Page 61 15. McGraw did not violate Section 1105(b)(5) of the Ethics Act as to failing to list Westerhold as a source of income on his calendar year 2001 SFI in that McGraw did not receive any income from Westerhold in 2001. In Re: Thomas McGraw, Respondent ORDER NO. 1397 File Docket: 05 -008 Date Decided: 5/31/06 Date Mailed: 6/2/06 1 Thomas McGraw, as Development Specialist for the Governor's Action Team of the Department of the Community and Economic Development, violated Section 1103(a) of the Ethics Act when he used the authority of office to receive $4,000 from Eschoolmall.com, for which McGraw effectuated a $300,000 funding grant from DCED. 2. McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a $4,000 payment from Andrew Flanagan of Eschoolmall.com vis -a -vis McGraw's review and recommendation of a $300,000 funding grant from DCED to Eschoolmall.com. 3. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 funding grant to TriTech that resulted in a $20,000 payment from Butler to McGraw. 4. McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $20,000 from Butler of TriTech in return for McGraw's actions as a DCED employee in obtaining a $200,000 funding grant for TriTech. 5. McGraw violated Section 1103(a) of the Ethics Act when he used the authority of office to review and recommend a $225,000 funding grant to USTAAD followed by a payment of $32,500 from Smith of USTAAD to McGraw. 6. McGraw violated Section 1103(c) of the Ethics Act when he solicited and received a payment of $32,500 from Smith of USTAAD vis -a -vis McGraw's use of his position to obtain a $225,000 funding grant for USTAAD. 7 McGraw violated Section 1103(a) of the Ethics Act when he used the authority of his office to obtain a $200,000 funding grant for Westerhold of MirTech that resulted in payments totaling $40,000 from Westerhold to McGraw. 8. McGraw violated Section 1103(c) of the Ethics Act when he assisted and recommended $200,000 in OGP funding for Westerhold and in return received $40,000 in payments from him. 9. McGraw violated Section 1103(a) of the Ethics Act in each of the three instances when he took unauthorized leave for vacations in Avalon, New Jersey, Outer Banks, North Carolina, and Beaver Creek, Colorado without any debit to this accrued leave. 10. McGraw did not violate Section 1103(a) of the Ethics Act when he prepared and submitted bogus TEVs for expenses he did not incur as to Commonwealth business trips in that the private pecuniary benefit of $165.30 was de minimis. McGraw, 05 -008 Page 63 11. McGraw violated Section 1103(a) of the Ethics Act when he used Hyatt points accrued from Commonwealth business trips to pay $495 for lodging on a personal skiing vacation in Colorado. 12. McGraw violated Section 1105(b)(5) of the Ethics Act when he failed to disclose the source and address of reportable income from Flanagan of Eschoolmall.com on his 2001 calendar year SFI. 13. McGraw violated Section 1105(b)(5) of the Ethics Act in each instance when he failed to disclose the source and address of reportable income from Butler of TriTech, Smith of USTAAD and Westerhold of MirTech on his SFI for calendar year 2002. 14. McGraw did not violate Section 1105(b)(5) of the Ethics Act as to failing to list Westerhold as a source of income on his calendar year 2001 SFI in that McGraw did not receive any income from Westerhold in 2001. 15. McGraw is directed within 30 days of the mailing of this Order to: a. make payment in the amount of $100,665.20 plus a treble penalty of $301,995.60 for a total of $402,660.80 through this Commission to the State Treasury; and b. file amended Statements of Financial Interests for the calendar years 2001, 2002 and 2003 with DCED with copies filed with this Commission for compliance verification purposes. Failure to comply with the provisions of this paragraph will result in the institution of an order enforcement action. 16. This matter will be referred to: a. the Office of Attorney General of the Commonwealth of Pennsylvania and the U.S. Attorney for the Middle District with our recommendation that criminal prosecutions be instituted against McGraw. b. the IRS and Pennsylvania Department of Revenue for appropriate action regarding the non - reporting of income. c. the Office of General Counsel of the Commonwealth for review and appropriate action in that McGraw retains the Hyatt Hotel Gold Passport Reward Card with the accumulated points from Commonwealth business travel. BY THE COMMISSION, Louis W. Fryman, Chair