HomeMy WebLinkAbout06-578 KauffmanBambie Kauffman
P.O. Box 184
Spring Mills, PA 16875
Dear Ms. Kauffman:
ADVICE OF COUNSEL
August 16, 2006
06 -578
This responds to your letter of July 18, 2006, by which you requested advice from
the State Ethics Commission.
Issue: Whether the Public Official and Employee Ethics Act ( "Ethics Act "), 65
§ 1101 et seq., imposes any prohibition or restrictions upon a township
secretary /treasurer from simultaneously working part -time for the tax collector for that
township.
Facts: You are the Secretary /Treasurer for Gregg Township ( "Township "). You
ask whether it would be a conflict of interest under the Ethics Act for you to
simultaneously work part -time for the Township's Tax Collector. You state that the
three Township Supervisors and the Township Solicitor do not believe that it would be a
problem for you to simultaneously serve in both positions.
It is administratively noted that the Township is a township of the second class.
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.
As the Secretary/Treasurer for the Township, you are a "public official /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.
Section 1103(a) of the Ethics Act provides:
§ 1103. Restricted activities
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August 16, 2006
Page 2
(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
member of his immediate family, or a business with which he or a member of his
immediate family is associated.
Even when there is no statutorily - declared incompatibility, if 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 Johnson, Opinion 86 -004, the Commission considered the issue of whether a
borough tax collector could simultaneously serve as the borough treasurer. The
Commission concluded that although the Borough Code did not expressly declare
incompatible the positions of borough tax collector and borough treasurer, the positions
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August 16, 2006
Page 3
were inherently incompatible and simultaneous service in the positions thus presented a
conflict of interest under the Ethics Act. The Commission reasoned that the tax
collector was specifically accountable to the treasurer in a "check and balance" system
designed to maintain appropriate accounting of all funds due the municipality and
received by it. The Commission determined that where one individual would
simultaneously serve in both positions, the check and balance system and the
procedure for accountability would be lost, in that one individual could not be
accountable to himself in both positions. The Commission noted that as treasurer, the
individual would be reviewing his own work and holding himself accountable as tax
collector. The Commission concluded that this presented the type of conflict of interest
that the Ethics Act was intended to prevent. The Commission noted that its conclusion
as to the inherent incompatibility of the positions was in accord with prior judicial
precedent declaring that the position of tax collector in a township of the second class
was inherently incompatible with the position of township treasurer. See
Commonwealth ex. rel. Morris v. Graham, 70 Pitts. L.J. 154 (1921) (concluding that the
positions of tax collector and treasurer for a second class township were incompatible in
that if the same person held both positions at the same time, the public would not be
afforded the opportunity to know whether the tax collector was complying with the
statutory requirement to pay over all monies collected at regular intervals).
this case, you seek to work part -time for the Township Tax Collector rather
than to serve as the Township Tax Collector. However, the same concerns raised by
the Commission in Johnson with respect to the loss of accountability procedures when a
borough treasurer would simultaneously serve as borough tax collector would be
equally applicable when a secretary /treasurer for a second class township would
simultaneously work for the township's tax collector. Therefore, you are advised that if
you would simultaneously serve as the Secretary /Treasurer for the Township and work
part -time for the Township's Tax Collector, 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 the Township's Secretary /Treasurer and work part -
time for the Township Tax Collector.
Lastly, the propriety of the proposed course of conduct has only been addressed
under the Ethics Act.
Conclusion: As the Secretary/Treasurer for Gregg Township ( "Township "), you
are a "public official /public employee" subject to the provisions of the Ethics Act. You
may not, consistent with Section 1103(a) of the Ethics Act, simultaneously serve as
Secretary/Treasurer of the Township and work part -time for 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
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August 16, 2006
Page 4
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