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HomeMy WebLinkAbout1408 BaldoIn Re: Jill Baldo, Respondent File Docket: 05 -055 X -ref: Order No. 1408 Date Decided: 9/11/06 Date Mailed: 9/18/06 Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Donald M. McCurdy Paul M. Henry Raquel K. Bergen Nicholas A. Colafella 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 deemed 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 Effective December 15, 1998, Act 9 of 1989 was repealed and replaced by Chapter 11 of Act 93 of 1998, 65 Pa.C.S. § 1101 et seq., which essentially repeats Act 9 of 1989 and provides for the completion of pending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. Baldo, 05 -055 Page 2 I. ALLEGATION: That Jill Baldo, in her capacity as Director of the Wyoming County Tax Claim Bureau violated the following provisions of the State Ethics Act (Act 93 of 1998) when she used the authority of her public position for a private pecuniary gain and when she falsified county time sheets claiming hours worked and subsequently received compensation for the hours not worked; and when she failed to file Statements of Financial Interests for the 2001, 2003 and 2004 calendar years. II. FINDINGS: 1. The Investigative Division of the State Ethics Commission received information alleging that Jill Baldo violated provisions of the State Ethics Act (Act 93 of 1998). 2. Upon review of the information the Investigative Division initiated a preliminary inquiry on December 14, 2005. 3. The preliminary inquiry was completed within sixty days. 4. On February 6, 2006, a letter was forwarded to Jill Baldo, by the Investigative Division of the State Ethics Commission informing her that information against her was received by the Investigative Division and that a full investigation was being commenced. a. Said letter was forwarded by certified mail, no. 7004 2890 0004 1229 2523. b. The domestic return receipt bore the signature of Nikki Martin, with a delivery date of February 8, 2006. 5. Periodic notice letters were forwarded to Jill Baldo in accordance with the provisions of the Ethics Law advising her of the general status of the investigation. 6. The Investigative Complaint was mailed to the Respondent on July 27, 2006. 7 Jill Baldo served as Director of the Wyoming County Tax Claim Bureau from 1998 to November 3, 2005. a. Baldo was employed with Wyoming County since July 31, 1985. b. Baldo served as the Deputy Tax Bureau Director from 1985 to 1998. c. Baldo is supervised by Chief Clerk William Gaylord. 8. As Director of the Wyoming County Tax Claim Bureau, Baldo was responsible for directing and coordinating work and staff of the Tax Claim Office, assuring that monies were collected and disbursed according to established policies and procedures. a. Additional job duties included: 1. Administers tax claim collections and tax sales for County. 2. Prepares and records Deeds. 3. Assists general public with payment agreements and enforces said agreement. Baldo, 05 -055 Page 3 4. Answers questions regarding taxes and related department issues, either on phone or through written correspondence. 5. Oversees the posting of sale properties throughout the County. 6. Files sale petitions with courts; types and prepares all documents of sale. 7. Performs searches of properties for tax sale purposes. 9. Baldo in her official capacity as Director of the Tax Claim Bureau, was a salaried employee based on a 35 hour work week. a. Baldo's salary in 2005 was $18.41 per hour. 10. The County Tax Claim Bureau is open Monday through Friday from 8:30 a.m. to 4:00 p.m. a. During Baldo's tenure, the Tax Claim Bureau had two employees; Baldo and Deputy Director Teresa Gannon. b. Baldo was Gannon's immediate supervisor. 11. Wyoming County employees including Baldo are subject to provisions of the County's Personnel Policy. a. Each employee is provided with the County's Personnel Policy upon employment. b. Included in the personnel policy is language on employee lunch breaks. 12. As Director of the Tax Claim Bureau, Baldo received a one half hour unpaid lunch, as outlined in the Wyoming County Personnel Policy. a. "Employees in the Courthouse, Courthouse Annex and County Correction Facility, will have one half hour unpaid lunch." b. This policy has been in effect since March 1999. c. A memo was circulated by Chief Clerk Bull Gaylord on May 27, 2004 regarding leave policy and works. 1. The memo confirms that employees work 8:30 to 4:00 p.m. with 1/2 hour unpaid lunch. 2. Baldo is documented as receiving a copy of the memo. 13. As Director of the Tax Claim Bureau, Baldo was required to fill out bi- monthly timesheets to record hours worked and to document any leave utilized. a. Baldo filled out, signed and submitted timesheets for her hours throughout 2005. b. Baldo submitted her timecards to her supervisor, William Gaylord, Chief Clerk, for approval. 14. Baldo was required to seek authorization from Gaylord and document all instances Baldo, 05 -055 Page 4 when she used leave. a. Baldo did not report all instances of absences or leave use prior to their occurrence. 1. Some leave documents were submitted after leave was used by Baldo. 15. Baldo's job responsibilities as Director included conducting business outside the office, which required that she be out of the office throughout the day. a. Baldo would post properties for tax sale and deliver materials to other county offices. b. These requirements did not typically occur on a daily basis. c. Properties were posted for tax sale during the months of July and August. d. Baldo was not required to seek authorization from the chief clerk or document her whereabouts throughout the day. e. The county commissioners were unaware of the frequency of Baldo being out of the office. 16. During the time period from 2002 to September 2005, county personnel routinely observed Baldo arriving late to work, leaving early, and taking extended absences throughout the day. a. The chief clerk observed multiple instances of Baldo leaving work, arriving late or leaving early. 17. Since 2002, numerous complaints against Baldo were made by county personnel to the chief clerk and county commissioners. a. Complaints included Baldo taking extended lunches or conducting personal business on county time. b. Complaints were made concerning Baldo bringing a sleeping bag into the office to sleep while she was on the clock. c. Complaints were made concerning Baldo not showing up for work and not informing anyone of her absence. 18. The chief clerk and county commissioners verbally counseled Baldo on numerous occasions between 2002 and 2005. a. The counseling sessions were not memorialized by the chief clerk or commissioners. b. Baldo acknowledged and apologized for her abuse of hours during these meetings. c. Baldo admitted to routinely coming in late and leaving work early as well as taking extended lunch and smoking breaks. d. County officials did not actively attempt to track the hours allegedly abused by Baldo. Date Hours out of the Courthouse Date Hours out of the Courthouse Date Hours out of the Courthouse 1/3/2005 4/1/2005 7 7/4/2005 1/4/2005 2.5 4/4/2005 1 7/5/2005 7 1/5/2005 2 4/5/2005 1.5 7/6/2005 7 1/6/2005 7 4/7/2005 1.25 7/7/2005 7 1/10/2005 1 4/8/2005 7 7/8/2005 7 1/11/2005 1 4/11/2005 0.75 7/11/2005 1/12/2005 2 4/12/2005 1.5 7/12/2005 1/13/2005 1.25 4/13/2005 4.25 7/13/2005 1/14/2005 4/14/2005 1.75 7/14/2005 1/17/2005 0.5 4/18/2005 1.5 7/15/2005 1/19/2005 1 4/19/2005 0.5 7/19/2005 1.25 1/20/2005 7 4/20/2005 7 7/20/2005 1/21/2005 1.25 4/21/2005 7/21/2005 1 1/24/2005 1 4/22/2005 7/22/2005 1 Baldo, 05 -055 Page 5 1. Baldo was not required to pay any type of restitution. 19. Deputy Director of the Tax Claim Bureau, Teresa Gannon, regularly observed Baldo's abuse of hours for several years predating November 2005. a. Gannon was employed as Deputy Director under Baldo from 1997 until Baldo's suspension in November 2005. b. Gannon expressed her concerns over Baldo's time abuse to other county officials including the Chief Clerk and Commissioners. 20. From January 1, 2005, until October 3, 2005, Gannon maintained a daily log of Baldo's absences from the office. a. Gannon's log included the times Baldo came and left the office, which were recorded contemporaneously with each action. b. Gannon's log also includes reasons provided by Baldo for leaving the office. c. Gannon totaled up the time per day Baldo was not in the office, excluding the half hour lunch break, on a spreadsheet. d. Gannon's log did not document hours for which Baldo submitted leave. 21. Baldo informed Gannon of reasons and /or destinations for her absences including grocery shopping, taking children to medical appointments, chiropractor appointments, coffee breaks, and other personal errands. 22. On or around September 23, 2005, Gannon turned her daily log of Baldo's activities over to the county commissioners for their review. a. As a result of the contents of Gannons daily log, the Commissioners held a meeting with Baldo on or about September 25, 2005. 23. Gannon's log book documented Baldo's hours out of the courthouse as follows: Baldo, 05 -055 Page 6 1/25/2005 7 1/26/2005 1.25 1/27/2005 1.5 1/28/2005 2 1/31/2005 1.25 2/1/2005 2/2/2005 1.5 2/4/2005 1 2/7/2005 2.5 2/8/2005 0.75 2/10/2005 1.75 2/11/2005 0.5 2/14/2005 2 2/15/2005 7 2/16/2005 1.5 2/17/2005 2/18/2005 2/21/2005 2/22/2005 2/24/2005 0.75 2/25/2005 1 3/1/2005 2.75 3/2/2005 2.25 3/3/2005 3/4/2005 7 3/7/2005 0.75 3/8/2005 2 3/9/2005 7 3/10/2005 1.75 3/11/2005 7 3/14/2005 2 3/15/2005 0.5 3/16/2005 1.5 3/17/2005 3/18/2005 2.25 3/21/2005 2.5 3/22/2005 2.25 3/23/2005 7 3/25/2005 3/28/2005 7 3/29/2005 2.5 3/30/2005 3/31/2005 4/25/2005 3 4/27/2005 2.25 4/28/2005 0.5 4/29/2005 5/2/2005 0.5 5/3/2005 4.25 5/4/2005 1 5/5/2005 5 5/6/2005 5/9/2005 3.5 5/10/2005 0.5 5/11/2005 5/12/2005 5/13/2005 5/16/2005 4 5/17/2005 7 5/18/2005 7 5/19/2005 7 5/20/2005 7 5/23/2005 7 5/24/2005 7 5/25/2005 7 5/27/2005 2 5/30/2005 5/31/2005 2 6/1/2005 1.75 6/2/2005 1 6/3/2005 7 6/6/2005 2 6/7/2005 1.5 6/8/2005 1.25 6/10/2005 4 6/13/2005 7 6/14/2005 7 6/15/2005 1.75 6/16/2005 1.25 6/17/2005 1.75 6/20/2005 2.25 6/21/2005 1.75 6/22/2005 2.75 6/24/2005 1.5 6/27/2005 1.5 6/28/2005 3.25 6/29/2005 6/30/2005 2 7/26/2005 7/27/2005 7/28/2005 7/29/2005 8/1/2005 8/2/2005 8/3/2005 8/4/2005 8/5/2005 8/8/2005 8/9/2005 8/10/2005 8/11/2005 8/12/2005 8/15/2005 8/16/2005 8/17/2005 8/18/2005 8/19/2005 9/5/2005 9/6/2005 9/7/2005 9/8/2005 9/9/2005 9/12/2005 9/13/2005 9/14/2005 9/15/2005 9/16/2005 9/19/2005 9/20/2005 9/21/2005 9/22/2005 9/23/2005 9/24/2005 9/26/2005 9/27/2005 9/28/2005 9/29/2005 9/30/2005 Total Hours 1 2 7 7 1 1.25 2 2 2 0.5 2 3 2 372.5 24. During the September 25, 2005 meeting with the three commissioners, solicitor, and chief clerk Baldo admitted to abusing an unspecified number of hours. Baldo, 05 -055 Pane 7 25. On September 30, 2005, five days after her meeting with the county commissioners about the abuse, Baldo obtained a doctor's note and submitted a request for unpaid medical leave. a. Baldo used a medical condition as an excuse for abusing work. b. Baldo requested unpaid medical leave because she had exhausted all available leave as of September 30, 2005. c. Baldo was on medical leave from October 3, 2005, to October 21, 2005. 26. On November 3, 2005, Baldo was put on suspension without pay by the county commissioners pending an investigation by the Wyoming County District Attorney's Office. a. Baldo, to date, remains on suspension without pay. comparison of Baldo's timesheets and Gannon's log confirms Baldo was paid 131.5 hours during 2005 for conducting personal matters while on county time. Baldo's TimeCards Gannon's LogBook Leave Taken Date Hours S V H P F Overtime Total Leave Date Hours out of the Courthouse Paid But Not Entitled 1/3/2005 � � 7 7 1/3/2005 1/4/2005 1/4/2005 2.5 2.5 1/5/2005 1 1/5/2005 2 1 1/6/2005 7 1/6/2005 7 0 1/10/2005 1/10/2005 1 1 1/11/2005 1 /11 /2005 1 1 1/12/2005 1.5 1.5 1/12/2005 2 0.5 1/13/2005 1/13/2005 1.25 1.25 1/14/2005 1/14/2005 1/17/2005 1/17/2005 0.5 0.5 1/19/2005 1/19/2005 1 1 1/20/2005 7 1/20/2005 7 0 1/21/2005 1 /21 /2005 1.25 1.25 1/24/2005 1/24/2005 1 1 1/25/2005 7 7 1/25/2005 7 0 1/26/2005 1/26/2005 1.25 1.25 1/27/2005 1/27/2005 1.5 1.5 1/28/2005 1/28/2005 2 2 1/31/2005 1 /31 /2005 1.25 1.25 2/1/2005 2/1/2005 0 2/2/2005 2/2/2005 1.5 1.5 2/4/2005 2/4/2005 1 1 2/7/2005 1 1 2/7/2005 2.5 1.5 2/8/2005 2/8/2005 0.75 0.75 2/10/2005 2/10/2005 1.75 1.75 2/11/2005 2/11/2005 0.5 0.5 Baldo, 05 -055 Pane 7 25. On September 30, 2005, five days after her meeting with the county commissioners about the abuse, Baldo obtained a doctor's note and submitted a request for unpaid medical leave. a. Baldo used a medical condition as an excuse for abusing work. b. Baldo requested unpaid medical leave because she had exhausted all available leave as of September 30, 2005. c. Baldo was on medical leave from October 3, 2005, to October 21, 2005. 26. On November 3, 2005, Baldo was put on suspension without pay by the county commissioners pending an investigation by the Wyoming County District Attorney's Office. a. Baldo, to date, remains on suspension without pay. comparison of Baldo's timesheets and Gannon's log confirms Baldo was paid 131.5 hours during 2005 for conducting personal matters while on county time. Baldo's TimeCards Gannon's LogBook Baldo, 05 -055 Page 8 2/14/2005 2/15/2005 2/16/2005 2/17/2005 2/18/2005 2/21/2005 2/22/2005 2/24/2005 2/25/2005 3/1/2005 3/2/2005 3/3/2005 3/4/2005 3/7/2005 3/8/2005 3/9/2005 3/10/2005 3/11/2005 3/14/2005 3/15/2005 3/16/2005 3/17/2005 3/18/2005 3/21/2005 3/22/2005 3/23/2005 3/25/2005 3/28/2005 3/29/2005 3/30/2005 3/31/2005 4/1/2005 4/4/2005 4/5/2005 4/7/2005 4/8/2005 4/11/2005 4/12/2005 4/13/2005 4/14/2005 4/18/2005 4/19/2005 4/20/2005 4/21/2005 4/22/2005 4/25/2005 4/27/2005 4/28/2005 4/29/2005 5/2/2005 7 0 7 7 7 0 7 7 7 5 7 5.5 0 7 7 0 7 0 7 7 7 7 7 6 7 0 0 0 7 7 7 1 7 7 7 0 7 7 4 6.5 7 7 0 7 7 7 7 7 7 7 1.5 7 7 7 7 7 7 7 7 7 2 7 1 6 3 0.5 0.5 7 7 2 1.5 7 7 7 1 7 7 7 6 7 3 0.5 7 2/14/2005 2 2 2/15/2005 7 0 2/16/2005 1.5 1.5 2/17/2005 2/18/2005 2/21/2005 2/22/2005 2/24/2005 0.75 0.75 2/25/2005 1 1 3/1/2005 2.75 0.75 3/2/2005 2.25 2.25 3/3/2005 3/4/2005 7 0 3/7/2005 0.75 0.75 3/8/2005 2 2 3/9/2005 7 0 3/10/2005 1.75 1.75 3/11/2005 7 0 3/14/2005 2 2 3/15/2005 0.5 0.5 3/16/2005 1.5 1.5 3/17/2005 3/18/2005 2.25 2.25 3/21/2005 2.5 1.5 3/22/2005 2.25 2.25 3/23/2005 7 0 3/25/2005 3/28/2005 7 0 3/29/2005 2.5 2.5 3/30/2005 3/31/2005 2 2 4/1/2005 7 1 4/4/2005 1 1 4/5/2005 1.5 1.5 4/7/2005 1.25 1.25 4/8/2005 7 0 4/11/2005 0.75 0.75 4/12/2005 1.5 1.5 4/13/2005 4.25 1.25 4/14/2005 1.75 1.25 4/18/2005 1.5 1.5 4/19/2005 0.5 0.5 4/20/2005 7 0 4/21/2005 4/22/2005 4/25/2005 3 3 4/27/2005 2.25 2.25 4/28/2005 0.5 0.5 4/29/2005 5/2/2005 0.5 0.5 Baldo, 05 -055 Page 9 5/3/2005 5/4/2005 5/5/2005 5/6/2005 5/9/2005 5/10/2005 5/11/2005 5/12/2005 5/13/2005 5/16/2005 5/17/2005 5/18/2005 5/19/2005 5/20/2005 5/23/2005 5/24/2005 5/25/2005 5/27/2005 5/30/2005 5/31/2005 6/1/2005 6/2/2005 6/3/2005 6/6/2005 6/7/2005 6/8/2005 6/10/2005 6/13/2005 6/14/2005 6/15/2005 6/16/2005 6/17/2005 6/20/2005 6/21/2005 6/22/2005 6/24/2005 6/27/2005 6/28/2005 6/29/2005 6/30/2005 7/4/2005 7/5/2005 7/6/2005 7/7/2005 7/8/2005 7/11/2005 7/12/2005 7/13/2005 7/14/2005 7/15/2005 7 7 4 7 6.5 7 7 7 7 3.5 0 0 0 0 0 0 0 7 0 6.5 7 7 0 7 7 7 7 0 0 7 7 7 7 7 5 6 7 5 7 7 0 0 0 0 0 7 7 7 7 7 7 0.5 3.5 7 7 7 7 7 7 7 0.5 7 7 2 1 2 7 7 7 7 7 7 3 0.5 0.5 0.5 0.5 0.5 1 1 0.5 0.5 0.5 3 0.5 3.5 7 7 7 7 7 7 7 7 0.5 7 7 7 2 1 2 7 7 7 7 7 5/3/2005 5/4/2005 5/5/2005 5/6/2005 5/9/2005 5/10/2005 5/11/2005 5/12/2005 5/13/2005 5/16/2005 5/17/2005 5/18/2005 5/19/2005 5/20/2005 5/23/2005 5/24/2005 5/25/2005 5/27/2005 5/30/2005 5/31/2005 6/1/2005 6/2/2005 6/3/2005 6/6/2005 6/7/2005 6/8/2005 6/10/2005 6/13/2005 6/14/2005 6/15/2005 6/16/2005 6/17/2005 6/20/2005 6/21/2005 6/22/2005 6/24/2005 6/27/2005 6/28/2005 6/29/2005 6/30/2005 7/4/2005 7/5/2005 7/6/2005 7/7/2005 7/8/2005 7/11/2005 7/12/2005 7/13/2005 7/14/2005 7/15/2005 4.25 1 5 3.5 0.5 4 7 7 7 7 7 7 7 2 2 1.75 1 7 2 1.5 1.25 4 7 7 1.75 1.25 1.75 2.25 1.75 2.75 1.5 1.5 3.25 2 7 7 7 7 4.25 1 2 3 0.5 0.5 0 0 0 0 0 0 0 2 1.5 1.75 1 0 2 1.5 1.25 4 0 0 1.75 1.25 1.75 2.25 1.75 0.75 0.5 1.5 1.25 ** 0 0 0 0 Baldo, 05 -055 Page 10 Totals 882 66 114.5 42 49 10 15.5 281 372.5 Total Hours 131.5 7/19/2005 7 7/20/2005 7 7/21/2005 7 7/22/2005 7 7/26/2005 7 7/27/2005 7 7/28/2005 0 7/29/2005 6.5 8/1/2005 7 8/2/2005 7 8/3/2005 5.5 8/4/2005 0 7 8/5/2005 0 8/8/2005 7 8/9/2005 7 8/10/2005 5.5 8/11/2005 7 8/12/2005 7 8/15/2005 7 8/16/2005 7 8/17/2005 7.5 8/18/2005 6.5 0.5 8/19/2005 7.5 9/5/2005 0 9/6/2005 7 9/7/2005 7 9/8/2005 7 9/9/2005 7 9/12/2005 7 9/13/2005 7 9/14/2005 7 9/15/2005 7 9/16/2005 7 9/19/2005 7 9/20/2005 7 9/21/2005 7 9/22/2005 7 9/23/2005 0 9/24/2005 0 9/26/2005 0 9/27/2005 0 9/28/2005 0 9/29/2005 5 9/30/2005 7 7/19/2005 1.25 1.25 7/20/2005 7/21/2005 1 1 7/22/2005 1 1 7/26/2005 1 1 7/27/2005 1 1 7 7 7/28/2005 7 0 0.5 0.5 7/29/2005 8/1/2005 8/2/2005 1 1 1.5 1.5 8/3/2005 2 0.5 7 8/4/2005 7 0 7 7 8/5/2005 7 0 8/8/2005 1 1 8/9/2005 1 1 1.5 1.5 8/10/2005 8/11/2005 8/12/2005 1.25 1.25 8/15/2005 8/16/2005 2 2 8/17/2005 0.5 8/18/2005 2 1.5 8/19/2005 7 7 9/5/2005 0.5 9/6/2005 1 9/7/2005 3 3 1 9/8/2005 9/9/2005 2 2 0.5 9/12/2005 0.5 * 2.5 9/13/2005 2 * 9/14/2005 3 3 9/15/2005 2 2 0.5 9/16/2005 0.5 9/19/2005 1 * 0.5 9/20/2005 1 * 1 9/21/2005 9/22/2005 7 7 9/23/2005 7 0 2 9/24/2005 9/26/2005 9/27/2005 9/28/2005 2 2 9/29/2005 9/30/2005 DATE OVERTIME RECEIVED HOURS OUT OF THE OFFICE 06/30/05 1.0 2.0 09/06/05 .5 1.0 09/12/05 .5 .5 09/13/05 2.5 2.0 09/19/05 .5 1.0 09/20/05 .5 1.0 TOTAL 5.5 7.5 Baldo, 05 -055 Page 11 28. A comparison of Gannon's log and Baldo's timesheets reveals the following dates in which Baldo sought overtime compensation when she was not in the office the required seven hours. a. b. Baldo was not entitled to overtime pay nor did she receive any for the hours listed above. 29. Baldo was compensated at a rate of $18.41 /hour in 2005. 30. Baldo realized a private pecuniary gain of $2,420.91 as a result of her actions as Director of the Wyoming County Tax Claim Bureau in creating and submitting timesheets for payment for hours when Baldo was not conducting county business. a. Hours paid but not worked 131.5 hours Wage per hour in 2005 x $18.41 $2,420.91 31. Records were not maintained prior to 2005 detailing Baldo's abuse of county time. a. Baldo's practice of abusing county time went beyond hours documented during 2005. b. Baldo's time abuse for prior years was handled by was [sic] of verbal warnings form her supervisor and the commissioners. c. Gannon maintained a log during 2005 as a result of Baldo's continued time abuse after numerous verbal warnings. THE FOLLOWING FINDINGS RELATE TO THE ALLEGATIONS CONCERNING BALDO'S FAILURE TO FILE STATEMENTS OF FINANCIAL INTERESTS. 32. As Director of the Wyoming County Tax Claim Bureau, Baldo was required annually to file a Statement of Financial Interests form by the May 1 St deadline, containing information for the prior calendar year. 33. Statements of Financial Interests forms on file with Wyoming County include the following filings by Baldo: a. Calendar year: 2001 - no form on file. b. Calendar year: 2002 Filed: 03/31/03 on SEC Form 01/02 Occupation: Tax Claim Director Creditors: None. Direct /Indirect Income: Wyoming County Courthouse, 1 Courthouse Square, Baldo, 05 -055 Page 12 Tunkhannock, PA 18657 All Other Financial Interests: None. c. Calendar year: 2003 - no form on file. d. Calendar year: 2004 - no form on file. e. Calendar year: 2005 Filed: 5/1/06 on SEC Form 01/06 Occupation: Tax Claim Director Direct /Indirect Income: Wyoming County Courthouse, PA Dept. of Unemployment All Other Financial Interests: None 34. Baldo failed to file a Statement of Financial Interests form with the county for calendar year 2001 by May 1, 2002. 35. In 2001, the year she failed to file a Statement of Financial Interests, Baldo received county wages totaling $23,413.99. 36. Baldo failed to file a Statement of Financial Interests form with the county for calendar year 2003 by May 1, 2004. 37. In 2003, Baldo received county wages totaling $32,305.64. 38. Baldo failed to file a Statement of Financial Interests form with the county for calendar year 2004 by May 1, 2005. 39. In 2004, Baldo received county wages totaling $33,722.76. 40. Baldo realized a minimum private pecuniary gain of $2,420.91 as a result of hours compensated for but not worked during 2005. 41. Baldo received compensation totaling $89,442.39 from Wyoming County while not having Statements of Financial Interests forms on file for the 2001, 2003, and 2004 calendar years. III. DISCUSSION: At all times relevant to this matter, the Respondent, Jill Baldo (Baldo), has been 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 Baldo, as Director of the Wyoming County Tax Claim Bureau, violated Section 1103(a) of the Ethics Act when she falsified county time sheets claiming hours worked and subsequently received compensation for the hours not worked; and violated Section 1104(a) of the Ethics Act when she failed to file Statements of Financial Interests (SFIs) for the 2001, 2003 and 2004 calendar years. 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 9 of 1989/Act 93 of 1998 as follows: Baldo, 05 -055 Page 13 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 1104. Statement of financial interests required to be filed (a) Each public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the commission no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Each public employee and public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the department, agency, body or bureau in which he is employed or to which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Any other public employee or public official shall file a statement of financial interests with the governing authority of the political subdivision by which he is employed or within which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Persons who are full -time or part -time solicitors for political subdivisions are required to file under this section. 65 Pa.C.S. §1104(a). Section 1104(a) of the Ethics Act quoted above requires that each public official /public employee must file a Statement of Financial Interests for the preceding calendar year, each year that he holds the position and the year after he leaves it. Baldo, 05 -055 Page 14 facts. Having noted the issues and applicable law, we shall now summarize the relevant Baldo served as the Deputy Tax Bureau Director for the Wyoming County Tax Claim Bureau from 1985 to 1998 and as the Director from 1998 until November 2005. Theresa Gannon served as Baldo's Deputy Director. As Director, Baldo had duties and responsibilities for directing and coordinating the work and staff of the tax claim office so that the tax monies were collected and disbursed according to established policies and procedures. As a salaried employee, Baldo had a 35 hour work week at a pay rate of $18.41 per hour. The County Tax Claim Bureau was open Monday through Friday from 8:30 a.m. to 4:00 p.m. Since Wyoming County employees like Baldo are subject to the County's personnel policy, Baldo, as Tax Claim Bureau Director, was entitled to a one -half hour unpaid daily lunch period. Baldo was required to fill out bi- monthly time sheets to record her hours worked and to document any used leave. Any such leave by Baldo had to be submitted to William Gaylord, the Chief Clerk of the County for approval. Baldo did not report all instances of absences or leave use prior to its occurrence; in some instances, Baldo submitted leave after she had used the time. Baldo's job duties included conducting some business outside the office, such as posting properties for tax sale or delivering materials to other county offices. However, such duties did not typically occur on a daily basis. Furthermore, such out of the office functions required Baldo to seek authorization from the Chief Clerk or document her whereabouts throughout the day. From 2002 to September 2005, numerous complaints were made by County personnel who routinely observed Baldo arriving late to work, leaving early and taking extended absences throughout the day. Such out of the office activities by Baldo included taking extended lunches, conducting personal business on County time, bringing a sleeping bag into her office and not showing up for work without informing anyone of her absence. The Chief Clerk and County Commissioners verbally counseled Baldo on numerous occasions between 2002 and 2005. Deputy Director Gannon, who personally observed Baldo's time abuse, began maintaining a daily log of Baldo's absences from the office for the period from January 1, 2005 until October 3, 2005. Gannon's log reflected the times that Baldo came and left the office with any proffered reason provided by Baldo. Gannon did not include in her log any submitted leave or the half hour lunch breaks to which Baldo was entitled. Gannon's log, which is detailed in Fact Finding 23, was turned over to the County Commissioners for a review in the latter part of September 2005. In a September 25, 2005 meeting among the three County Commissioners, Solicitor and Baldo, she admitted to abusing her work hours. Thereafter, Baldo obtained a doctor's note and submitted a request for unpaid medical leave. Baldo was on medical leave from October 3, 2005 to October 21, 2005. On November 3, 2005, Baldo was placed on suspension without pay by the County Commissioners pending an investigation by the Wyoming County District Attorney's Office. Baldo, to date, remains on suspension without pay. For the time period when Gannon made a log of Baldo's absences from the office, a comparison was made between Gannon's log and Baldo's time sheets. See, Fact Finding 27. In addition, there were instances where Baldo claimed and received overtime pay for times that she was not in the office. See, Fact Finding 28. For the relevant time period, Baldo realized a private gain of $2,420.91, computed based upon 131.5 hours multiplied by her hourly pay rate of $18.41. Baldo's receipt of compensation for hours that she was not in the office exceeded the above amount. However, records were not maintained prior to 2005 to detail and substantiate Baldo's abuse of County time. Baldo, 05 -055 Page 15 The Findings reflect that although Baldo was annually required to file SFIs as the Director of the Wyoming County Tax Claim Bureau, she failed to do so for the calendar years 2001, 2003 and 2004. See, Fact Findings 32, 34, 36, 38. The Investigative Division has filed a Position Statement wherein it argues as follows: the averments of the Investigative Complaint are deemed admitted due to Baldo's failure to file an Answer; Baldo is a public employee based upon her position and job duties /responsibilities; the receipt of compensation by Baldo for hours not worked is documented by the facts of record; no SFIs were filed by Baldo for the calendar years 2001, 2003 and 2004; Section 1103(a) of the Ethics Act was violated when Baldo falsified county time sheets and claimed hours that she did not work; Section 1104(a) of the Ethics Act was violated when Baldo failed to file SFIs for the calendar years 2001, 2003 and 2004; a private pecuniary benefit of $2,420.91 was received by Baldo; and a payback of the $2,420.91 plus interest is sought by the Investigative Division. Baldo has filed a Position Statement wherein she agreed with the findings, waived a hearing and accepted the recommendation of the Investigative Division as to the financial gain received for hours not worked and the failure to file SFIs. In applying Section 1103(a) of the Ethics Act to the first allegation, there were uses of authority of office on the part of Baldo. Given that Baldo was the Director of the Wyoming County Tax Claim Bureau, she was able to leave the office on numerous occasions to engage in personal activities. Further, as Bureau Director, Baldo made the conscious decisions not to submit leave to the Chief Clerk or give notice as to her out of office activities during her normal work hours. Lastly, Baldo by virtue of her position accepted pay that included hours that she was not in the office. All such actions were uses of authority of office. See, Juliante, Order 809. Such uses of authority of office on the part of Baldo resulted in pecuniary benefits to herself consisting of the excess compensation that she received. Such compensation constituted private pecuniary benefits in that there is no authorization in law for a County employee to be paid for hours that she did not work. Lastly, the private pecuniary benefits inured to Baldo herself. Accordingly, Baldo as the Wyoming County Tax Claim Bureau Director, violated Section 1103(a) of the Ethics Act when she falsified County time sheets claiming hours worked and subsequently received compensation for those hours. See, Williams, Order 734 -R; Fiorello, Order 1363. The record establishes that Baldo, as the Wyoming County Tax Claim Bureau Director, was required but failed to file SFIs for the calendar years 2001, 2003 and 2004. See, Fact Findings 32, 34, 36, 38. Accordingly, Baldo violated Section 1104(a) of the Ethics Act in each instance when she failed to file SFIs for the calendar years 2001, 2003 and 2004. If Baldo has not already done so, she is directed within thirty days of the date of issuance of this Order to file SFIs for the calendar years 2001, 2003 and 2004 with the County with copies forwarded to this Commission for compliance verification purposes. Failure to comply will result in the institution of an order enforcement action. 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. Restitution is warranted in this case. Accordingly, Baldo is directed within 30 days of the date of mailing of this Order to make payment to the Commonwealth through this Commission in the amount of $2,420.91. Non - compliance will result in the institution of an order enforcement action. IV. CONCLUSIONS OF LAW: Baldo, 05 -055 Page 16 1. Jill Baldo, as Director of the Wyoming County Tax Claim Bureau, is a public employee subject to the provisions of Act 9 of 1989 as codified by Act 93 of 1998. 2. Baldo, as the Wyoming County Tax Claim Bureau Director, violated Section 1103(a) of the Ethics Act when she falsified County time sheets claiming hours worked and subsequently received compensation for those hours. 3. Baldo violated Section 1104(a) of the Ethics Act in each instance when she failed to file SFIs for the calendar years 2001, 2003 and 2004. In Re: Jill Baldo, Respondent ORDER NO. 1408 File Docket: 05 -055 Date Decided: 9/11/06 Date Mailed: 9/18/06 1 Jill Baldo, as Director of the Wyoming County Tax Claim Bureau, violated Section 1103(a) of the Ethics Act when she falsified County time sheets claiming hours worked and subsequently received compensation for those hours. 2. Baldo violated Section 1104(a) of the Ethics Act in each instance when she failed to file SFIs for the calendar years 2001, 2003 and 2004. 3. Baldo is directed within 30 days of the date of mailing of this Order to make payment to the Commonwealth through this Commission in the amount of $2,420.91. 4. If Baldo has not already done so, she is directed within thirty days of the date of issuance of this Order to file SFIs for the calendar years 2001, 2003 and 2004 with the County with copies forwarded to this Commission for compliance verification purposes. 5. Failure to comply with paragraphs 3 and 4 will result in the institution of an order enforcement action. BY THE COMMISSION, Louis W. Fryman, Chair