HomeMy WebLinkAbout06-573 ShifferWendy Bogart Shiffer
1212 Christopher Street
Stroudsburg, PA 18360
Dear Ms. Shiffer:
ADVICE OF COUNSEL
July 20, 2006
06 -573
This responds to your letter of June 22, 2006, by which you requested advice
from the State Ethics Commission.
Issue: Whether the Public Official and Employee Ethics Act ( "Ethics Act "), 65
Pa. .S. § 1101 et seq., imposes any prohibition or restrictions upon an accounts
payable technician employed by a county controller's office from simultaneously serving
as a tax collector for a township in that county.
Facts: You are employed as an Accounts Payable Technician for the Monroe
County Controller's Office ( "Controller's Office "). You seek an advisory from the State
Ethics Commission based upon the following submitted facts.
In your current position with the Controller's Office, your duties involve
processing payments for expenses incurred by Monroe County. The Controller's Office
is responsible for auditing all tax collectors annually with respect to County tax
collections. These audits are performed by auditors in the Controller's Office and in
your position, you are not involved at all in the auditing process.
You have been appointed to serve as the Tax Collector for Stroud Township
( "Township ") in Monroe County effective July 1, 2006. Your husband is the District
Justice for the Township, and he states that he has never had any dealings with the Tax
Collector for the Township.
Based upon the foregoing submitted facts, you ask whether it would be improper
for you to serve as the Township's Tax Collector while employed as an Accounts
Payable Technician with the Controller's Office.
Discussion: It is initially noted that pursuant to Sections 1107(10) and 1107(11) of
the Ethics Act, 65 Pa.C.S. §§ 1107(10), (11), advisories are issued to the requester
based upon the facts that the requester has submitted. In issuing the advisory based
upon the facts that the requester has submitted, the Commission does not engage in an
independent investigation of the facts, nor does it speculate as to facts that have not
been submitted. It is the burden of the requester to truthfully disclose all of the material
facts relevant to the inquiry. 65 Pa.C.S. §§ 1107(10), (11). An advisory only affords a
defense to the extent the requester has truthfully disclosed all of the material facts.
Shiffer, 06 -573
July 20, 2006
Page 2
In the instant matter, you have not submitted an official job description for your
current position with the Controller's Office. Without the job description, it will be
assumed for the purposes of this Advice that as an Accounts Payable Technician for the
Controller's Office, you are considered to be a "public employee' as that term is defined
in the Ethics Act and hence you are subject to the provisions of the Ethics Act. 65
Pa.C.S. §1102; 51 Pa. Code §11.1.
As an appointed Township Tax Collector, you would in that position be a "public
official" subject to the Ethics Act.
Section 1103(a) of the Ethics Act provides:
§ 1103. Restricted activities
(a) Conflict of interest. - -No public official or public
employee shall engage in conduct that constitutes a conflict
of interest.
65 Pa.C.S. § 1103(a).
The following terms that pertain to conflicts of interest under the Ethics Act are
defined as follows:
§ 1102. Definitions
"Conflict" or "conflict of interest." Use by a public
official or public employee of the authority of his office or
employment or any confidential information received through
his holding public office or employment for the private
pecuniary benefit of himself, a member of his immediate
family or a business with which he or a member of his
immediate family is associated. The term does not include
an action having a de 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.
"Authority of office or employment." The actual power
provided by law, the exercise of which is necessary to the
performance of duties and responsibilities unique to a
particular public office or position of public employment.
65 Pa.C.S. § 1102.
In applying the above provisions of the Ethics Act to the question of simultaneous
service, it is initially noted that the General Assembly has the constitutional power to
declare by law which offices are incompatible. Pa. Const. Art. 6, §2. There does not
appear to be any statutorily - declared incompatibility that would preclude simultaneous
service in the positions in question.
Turning to the question of conflict of interest, pursuant to Section 1103(a) of the
Ethics Act, a public official /public employee is prohibited from using the authority of
public office /employment or confidential information received by holding such a public
position for the private pecuniary benefit of the public official /public employee himself, a
Shiffer, 06 -573
July 20, 2006
Page 3
member of his immediate family, or a business with which he or a member of his
immediate family is associated.
Where simultaneous service would place the public official /public employee in a
continual state of conflict, such as where in one position he would be accounting to
himself in another position on a continual basis, there would be an inherent conflict.
See, McCain, Opinion 02 -009. Where an inherent conflict would exist, it would appear
to be impossible, as a practical matter, for the public official /public employee to function
in the conflicting positions without running afoul of Section 1103(a).
In Nelson, Opinion 85 -009, the State Ethics Commission considered the question
of whether a senior account clerk in a county controller's office could simultaneously
serve as a borough tax collector in that county. The Commission noted that the duties
of the senior account clerk consisted of recording the receipts of funds collected,
recording information regarding payments made to vendors, assisting in the balancing
of the revenue and expenditure accounts, and entering data regarding the
disbursements of funds collected. The Commission referenced the functions of the
Office of County Controller as they appear in the County Code:
§4901. Functions of the controller
The controller shall have a general supervision and control
of the fiscal affairs of the county and of the accounts and
official acts of all officers or other persons who shall collect,
receive or distribute the public moneys of the county, or who
shall be charged with the management or custody thereof.
He may at any time require from any of them, in writing, an
account of all moneys or property which may have come into
their control. He shall, immediately on the discovery of any
default or delinquency, report the same to the
commissioners and the court of common pleas of the county,
and shall take immediate measures to secure the public
moneys or property and remove the delinquent party, if in
office and not removed by the commissioners. 16. PS.
§4901.
The Commission determined that even though the senior account clerk had no
duties in relation to borough taxes, there were a number of concerns with that employee
simultaneously serving as a borough tax collector. The Commission first expressed
concern that there was the potential for the employee to have access to confidential
information and personnel that might benefit her as a borough tax collector. The
Commission then analyzed in detail the responsibility of the controller regarding the
proper accounting of funds due the county and expressed concern that the employee
would be subject to review by the controller not only as an employee of the controller
but also in relation to her functions as an elected official. The Commission also noted
that a borough tax collector receives compensation in the form of a percentage of the
taxes collected and expressed concern that the Controller's office in performing
functions relating to the disbursement of this compensation may be called upon to make
decisions that would affect the employee's compensation as a borough official. After
expressing other concerns, the Commission concluded that there was an inherent
incompatibility and resulting conflict between being an employee in the county
controller's office and serving as a borough tax collector in the same county.
In applying the above Commission precedent to the facts that you have
submitted, you are advised that if you would simultaneously serve as an Accounts
Payable Technician for the Controller's Office and as the Tax Collector for the
Township, there would be an inherent conflict under Section 1103(a) of the Ethics Act.
You may not, consistent with Section 1103(a) of the Ethics Act, simultaneously serve as
Shiffer, 06 -573
July 20, 2006
Page 4
an Accounts Payable Technician for the Controller's Office and as the Tax Collector for
the Township.
Lastly, the propriety of the proposed course of conduct has only been addressed
under the Ethics Act.
Conclusion: As an Accounts Payable Technician for the Monroe County
Controller's Office ( "Controller's Office ") with responsibilities including the processing of
expense payments, you would be considered a "public employee" subject to the
provisions of the Public Official and Employees Ethics Act Ethics Act. As an appointed
Tax Collector for Stroud Township ( "Township "), you would in that position be a "public
official" subject to the Ethics Act. You may not, consistent with Section 1103(a) of the
Ethics Act, simultaneously serve as an Accounts Payable Technician for the Controller's
Office and as the Tax Collector for the Township. Lastly, the propriety of the proposed
course of conduct has only been addressed under the Ethics Act.
Pursuant to Section 1107(11), an Advice is a complete defense in any
enforcement proceeding initiated by the Commission, and evidence of good faith
conduct in any other civil or criminal proceeding, provided the requester has disclosed
truthfully all the material facts and committed the acts complained of in reliance on the
Advice given.
This letter is a public record and will be made available as such.
Finally, if you disagree with this Advice or if you have any
reason to challenge same, you may appeal the Advice to the full
Commission. A personal appearance before the Commission will be
scheduled and a formal Opinion will be issued by the Commission.
Any such appeal must be in writing and must be actually
received at the Commission within thirty (30) days of the date of this
Advice pursuant to 51 Pa. Code § 13.2(h). The appeal may be
received at the Commission by hand delivery, United States mail,
delivery service, or by FAX transmission (717 - 787 - 0806). Failure to
file such an appeal at the Commission within thirty (30) days may
result in the dismissal of the appeal.
Sincerely,
Vincent J. Dopko
Chief Counsel