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HomeMy WebLinkAbout1431 SchweitzerIn Re: Carol Ann Schweitzer, Respondent File Docket: X -ref: Date Decided: Date Mailed: Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Donald M. McCurdy Paul M. Henry Raquel K. Bergen Nicholas A. Colafella 05 -052 Order No. 1431 3/27/07 4/11/07 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 ( "Ethics Act "), 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 allegations. 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. A Stipulation of Findings and a Consent Agreement waiving an evidentiary hearing were subsequently submitted by the parties to the Commission for consideration. The Stipulation of Findings is quoted as the Findings in this Order. The Consent Agreement has been approved. This adjudication of the State Ethics Commission is issued under the Ethics Act 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 the Ethics Act. Any person who violates such confidentiality commits a misdemeanor and, upon conviction, may be 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. Schweitzer, 05 -052 Page 2 I. ALLEGATION: That Carol Ann Schweitzer, a public official /public employee, in her capacity as Township Treasurer for Springfield Township, Montgomery County, violated provisions of the State Ethics Act (Act 93 of 1998) 65 Pa.C.S. § §1103(a); 1104(a) and 1104(d) when she used the authority of her position for private pecuniary gain when she utilized for her personal use, payments made to the office of Springfield Township Tax Office; and when she failed to file Statements of Financial Interests for the 2002, 2003, 2004 and 2005 calendar years. II. FINDINGS: 1. Carol Ann Schweitzer served as the Springfield Township Tax Collector and Treasurer from July 2000 to December 31, 2005. 2. In her capacity as Springfield Township Tax Collector, Schweitzer was responsible for collecting real estate, personal property, sewer and refuse taxes for Springfield Township, Montgomery County and the Springfield Township School District. 3. The Township Code provides that the duly elected tax collector is responsible for the collection of all state, county, township, school, institution district and other taxes levied within the township by the authorities empowered to levy taxes. 4. Municipal tax collectors utilize a tax duplicate to effectuate the collection of taxes; a tax duplicate is an official list of all properties and persons taxable in a specific year. a. The duplicate indicates the amount of tax due and contains places for the recordation of payments of taxes and disposition of unpaid taxes. 5. The tax duplicate is prepared by the Montgomery County Tax Assessment Office, and is then turned over to the tax collector who is responsible for its safekeeping. 6. The taxing district must make settlement with the tax collector for the current year's duplicate before a duplicate of any succeeding year can be delivered to the tax collector. 7 The Montgomery County Tax Assessment Office sends out the tax duplicate to be printed and bound and subsequently provides the tax duplicate to local tax collectors for utilization in the collection of that year[s] taxes. a. Tax collectors receive the tax duplicate from the Assessment Office for the current year after filing the final return for the previous year's tax collections. 8. The duplicate for county and township taxes is provided to the tax collector on or before March 1 of each year. a. Duplicates were available after the close of taxes for the previous year which were due by February 15 b. Duplicates would not be issued unless all taxes owed were paid to the taxing bodies. c. Delinquent taxes would be turned over to the Montgomery County Tax Claim Bureau. d. The duplicate for school district taxes is provided to the tax collector on or Schweitzer, 05 -052 Page 3 before July 1 of each year. 1. Taxing district must make settlement with the tax collector for the current year's duplicate before the duplicate for any succeeding year can be delivered. 9. As part of preparing the tax duplicate for Springfield Township, the Tax Assessment Office would also prepare a recapitulation of the real estate taxes due the township, county, and school district for the year in question. That recapitulation would include the real estate valuation as certified by the county assessor, the millage rate, the tax at face value due to the Tax Collector, a discount of two percent (2 %) on all taxes levied, and a net tax due each taxing district based on the assumption that every taxpayer would take advantage of the two percent (2 %) discount. a. The recapitulation is provided to the tax collector for each year, and is forwarded by the Assessment Office to Schweitzer. 10. The total tax due is based on the assessed value multiplied by the millage. a. The millage is annually set by each taxing body (i.e. Springfield Township, Springfield Township School District, and Montgomery County). b. The assessed valuation is based on taxes due at face value. 11. Tax duplicate additions and exonerations are factored into the assessment to determine the total taxes to be collected by Schweitzer for each taxing body, each tax year. a. Additions and exonerations are generated by Montgomery County and approved by the Springfield Township School District. b. Schweitzer did not have the authority to independently make any changes to the amount of taxes to be collected. 12. As tax collector, Schweitzer was responsible for issuing tax notices to residents of Springfield Township for Township, Montgomery County and Springfield Township School District taxes and was also responsible for the receipt of tax payments. 13. Tax collectors are required to keep accurate records and accounts of all funds collected as taxes. a. The tax collector must record each tax payment on the duplicate by marking such as paid with the amount and the date opposite the taxpayer's name. A tax collector is required to make periodic reports to the taxing district such being due by the tenth day of each month for the previous month's activities. b. The report is to list all taxes collected for the taxing district for the reported period. Said report is also to list the names of the taxpayers and amounts collected from each, including any discounts and penalties and the report must carry a total of all taxes collected for the reporting period. Each tax collector must file an annual report with the Department of Community and Economic Development, and of the Clerk of Court of Common Pleas. c. The report is to be accompanied by a payment for all taxes collected during the previous month. d. The report must be filed within sixty (60) days after the close of each Schweitzer, 05 -052 Page 4 calendar year and must include the following information: 1. number of taxables 2. total amount of taxes of each type appearing on duplicates 3. amount of taxes of each type collected, separately for current and delinquent taxes 4. amount of money handled as treasurer of a jurisdiction, if applicable 5. salary received as tax collector and as treasurer, if applicable 6. percentage of commission received 7. compensation received in dollars 8. total gross amount of compensation received 9. itemized list of expenses payable out of gross compensation as tax collector and treasurer 10. itemized list of expenses payable directly by taxing districts 14. As tax collector, Schweitzer performed her daily tax duties from an office located at 1107 Bethlehem Pike, Suite 212, P.O. Box 28, Flourtown, PA 19031. a. Tax payments for Springfield Township were mailed or hand delivered to Schweitzer's tax office. b. Schweitzer employed a staff to assist her in the tax collector duties. 15. Tax payments were made to Schweitzer in the form of checks, money orders and cash. a. Schweitzer maintained an account at Commerce Bank as the depository for the collection of county, township and school district tax payments. 16. A yearly audit, conducted by the independent auditing firm of Bee, Bergvall & Co., was agreed upon by the management of Springfield Township and the Springfield Township School District to evaluate the financial activities of the Springfield Township Tax Collector. a. Audits were conducted and findings were made public at the conclusion of each tax year. b. Bee, Bergvall & Co. reviewed records from each taxing body as well as from Schweitzer. c. The findings of the audit were reported in a report of agreed upon procedures that were issued to the township and school district. 17. During Schweitzer's tenure as Springfield Township Tax Collector, audit reports document Schweitzer's failure to follow the tax collection procedures established by the county, borough and school district. a. Schweitzer maintained incomplete records of taxes she billed and collected. Schweitzer, 05 -052 Page 5 b. Schweitzer failed to bill and collect interim taxes on a yearly basis. 1. Interim taxes that were billed, were billed and collected in subsequent years. c. Schweitzer failed to submit monthly collection reports and accompanying documentation as required by law. 1. Monthly reports submitted were late and without supporting documentation. 2. A complete set of reports could not be obtained from either the township or county. d. Schweitzer was slow in remitting collected taxes to all three taxing bodies. 1. Late remittance caused yearly reconciliations to be delayed. 2. Late remittance delayed the liening of delinquent taxes. e. Duplicate tax payments received by Schweitzer were not returned. 1. Schweitzer's incomplete records caused her to fail to identify duplicate payments. 2. Duplicate payments caused large balances to exist in Schweitzer's tax account at the conclusion of each year. f. Schweitzer was routinely slow in turning over tax records, delaying the conducting of the independent audit. 1. Bee Bergvall & Co. had to make several requests in order to obtain the necessary records. 18. Schweitzer's tax account annually contained balances at year's end between 2002 and 2004. a. Independent audit reports identify the following balances. Balances Tax Year Amount 2002 $ 64,000 2003 $ 44,000 2004 $154,446* *Amount of excess funds in account at year's end, mostly attributed to delayed remittance payments. b. Balances were attributed to unreturned duplicate payments, uncorrected overpayments, and unreported real estate transfer tax payments. c. Schweitzer was unable to correctly identify the sources of the balance due to her lack of complete records. d. Accounts should balance at -0- by year end. Schweitzer, 05 -052 Page 6 19. Accounting problems that existed during Schweitzer's tenure as treasurer /tax collector were able to occur as a result of Schweitzer not complying with monthly reporting requirements. a. Taxing bodies did not pressure or require Schweitzer to comply with monthly reporting requirements. b. Had Schweitzer submitted detailed collection reports monthly to the taxing bodies as required by law, issues concerning amounts collected and from whom could possibly have been identified. 20. Schweitzer was able to reconcile the collected taxes with all three taxing bodies throughout her time as tax collector. a. Reconciliations were delayed in some years due to Schweitzer's failure to remit tax payments in a timely manner. b. Schweitzer consistently maintained excessive balances in the tax account. 1. Schweitzer was unable to determine the reason for the balances. 21. Montgomery County Tax Claim Bureau records indicate no occurrences of township residents not being credited for tax payments. a. Instances have occurred in 2001 and 2003/2004 where township residents did not receive tax notices. 1. The "Eagle View" development was one area of the township where residents did not receive tax notices due in 2004. b. A township resident was notified in 2003 of non - payments of 2001 school taxes. 1. The resident denied receiving the notices. 2. The resident paid the face value of the taxes but requested a hearing for a waiver of the penalty and interest. 3. Schweitzer issued a payment from her personal account in the amount of $973.72 to cover the penalty and interest. 22. The personal bank accounts of Schweitzer confirm that no checks or money orders were issued to Schweitzer in her capacity as tax collector and deposited into her personal accounts. a. Taxes paid in cash could not be identified as being deposited into Schweitzer's personal accounts. 23. Schweitzer's tax account bank records confirm that on August 3, 2001, Schweitzer issued check number 1335 in the amount of $2,265.46 from the tax account to cash. a. During a sworn statement with a State Ethics Commission Investigator, Schweitzer stated that she wrote the check to cash in order to pay the County Tax Claim Bureau for a late tax payment she incorrectly received and subsequently deposited into her tax account. b. Schweitzer is the only endorsement on the backside of the check and Date Account Bank Check Number Amount 01/23/06 Jay & Carol Schweitzer Citizens Bank 765 $37,000.00 01/23/06 Carol Schweitzer Commerce Bank 1493 $26,869.07 Schweitzer, 05 -052 Page 7 cashed the check at Commerce Bank's Flourtown Office on August 3, 2001, at 1:45 p.m. c. Schweitzer used the cash to pay the Tax Claim Bureau because the Tax Claim Bureau would not accept a check. 24. Personal bank records of Schweitzer show no corresponding deposit of $2,265.46 in cash made to her account in July or August 2001. 25. Schweitzer, during a sworn statement with the State Ethics Commission Investigator, indicated that her tax account had insufficient funds due to a large number of tax payments that were returned to her as having insufficient funds. a. Schweitzer routinely failed to turn over tax payers, whose payments were insufficient, to the Tax Claim Bureau for collection. b. Schweitzer instead made payments from her own funds to cover the amounts due. 26. A review of Schweitzer's tax account revealed approximately $271,685.73 in tax payments which were returned as a result of having insufficient funds to negotiate during Schweitzer's tenure as tax collector. a. Yearly totals of insufficient fund checks received by Schweitzer are as follows: 2000 - $16,026.41 2003 - $30,786.45 2001 - $33,158.42 2004 - $91,837.88 2002 - $61,313.53 2005 - $38,563.04 27. At the conclusion of 2005, Schweitzer's tax account had insufficient funds to make remittance payments to reconcile with the township. 28. On January 23, 2006, Schweitzer issued two checks to the township totaling $63,869.07 from her personal bank accounts to cover the insufficient funds and reconcile with the township. Payments were made as follows: THE FOLLOWING FINDINGS RELATE TO THE ALLEGATIONS CONCERNING SCHWEITZER'S FAILURE TO FILE STATEMENTS OF FINANCIAL INTERESTS 29. As tax collector for Springfield Township, Schweitzer was required annually to file a Statement of Financial Interests form by May 1 containing information for the prior calendar year. 30. Schweitzer indicated to a State Ethics Commission Investigator that she attended a training session for tax collectors which involved information on tax collectors' responsibilities under the State Ethics Act, although she was unable to recall when that training session occurred. 31. Schweitzer filed a Statement of Financial Interests with Springfield Township for calendar year 2001 on April 26, 2002. Year Entity Amount Year Entity Amount 2002 Township $ 10,000.00 2004 Township $ 36,544.00 County $ 24,154.18 County $ 25,326.72 School District $ 18,800.08 School District $ 19,373.16 2003 Township $ 26,182.00 2005 Township County $ 9,212.10 County $ 25,897.96 School District $ 18,800.08 School District Schweitzer, 05 -052 Page 8 32. Schweitzer failed to file Statement of Financial Interests forms with the township for calendar years 2002, 2003, 2004 and 2005 by May 1 of the following year. a. Schweitzer was required to file Statements of Financial interests for calendar years 2002 through 2005 in her position as tax collector of Springfield Township. 33. During years when Schweitzer failed to file a Statement of Financial Interests with the township, Schweitzer received compensation from Springfield Township, Montgomery County and the Springfield Township School District totaling a minimum of $188,395.32.* a. *[We accept this amount as stipulated by the parties.] III. DISCUSSION: Respondent Carol Ann Schweitzer (hereinafter also referred to as "Respondent," "Respondent Schweitzer," or "Schweitzer "), as the Tax Collector and Treasurer of Springfield Township ( "Township ") in Montgomery County ( "County ") from July 2000 to December 31, 2005, was a public official /public employee subject to the provisions of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. The allegations are that Schweitzer violated Sections 1103(a), 1104(a) and 1104(d) of the Ethics Act when she used the authority of her position for private pecuniary gain when she utilized for her personal use, payments made to the Springfield Township Tax Office; and when she failed to file Statements of Financial Interests for the 2002, 2003, 2004 and 2005 calendar years. Pursuant to Section 1103(a) of the Ethics Act, a public official /public employee is prohibited from engaging in conduct that constitutes a conflict of interest: § 1103. Restricted Activities (a) Conflict of interest. —No public official or public employee shall engage in conduct that constitutes a conflict of interest. 65 Pa.C.S. § 1103(a). The term "conflict of interest" is defined in the Ethics Act as follows: § 1102. Definitions "Conflict" or "conflict of interest." Use by a public official or public employee of the authority of his office or employment or any confidential information received through Schweitzer, 05 -052 Page 9 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. 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(a) of the Ethics Act provides 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. Section 1104(d) of the Ethics Act provides that no public official shall be allowed to take the oath of office, enter or continue upon his duties, or receive compensation from public funds unless he has filed a Statement of Financial Interests as required by the Ethics Act. As noted above, the parties have submitted a Consent Agreement and Stipulation of Findings. The parties' Stipulated Findings are reproduced above as the Findings of this Commission. We shall now summarize the relevant facts as contained therein. Respondent Schweitzer served as the Township Tax Collector and Treasurer from July 2000 to December 31, 2005. In her capacity as Township Tax Collector, Schweitzer was responsible for issuing tax notices and collecting real estate, personal property, sewer and refuse taxes for the Township, the County and the Springfield Township School District ( "School District "). As Tax Collector, Schweitzer failed to follow required tax collection procedures. There were instances when Township residents did not receive tax notices. Schweitzer maintained incomplete records of taxes she billed and collected. Schweitzer failed to bill and collect interim taxes on a yearly basis. Schweitzer failed to submit monthly collection reports and accompanying documentation as required by law. Monthly reports that were submitted were late and lacked supporting documentation. Schweitzer was late in remitting collected taxes to the taxing bodies. Schweitzer consistently maintained excessive balances in the tax account. Balances were attributed to unreturned duplicate payments, uncorrected overpayments, and unreported real estate transfer tax payments. Schweitzer was unable to correctly identify the sources of the balances due to her lack of complete records. Per the Fact Findings, there is no evidence of any tax payments being deposited into Schweitzer's personal accounts. No checks or money orders were issued to Schweitzer in her capacity as Tax Collector and deposited into her personal accounts. No cash tax payments could be identified as being deposited into Schweitzer's personal accounts. Schweitzer, 05 -052 Page 10 Schweitzer routinely failed to turn over for collection taxpayers whose payments were insufficient. Schweitzer instead made payments from her own funds to cover the amounts due. At the conclusion of 2005, Schweitzer's tax account had insufficient funds to make remittance payments to reconcile with the Township. On January 23, 2006, Schweitzer issued checks to the Township totaling $63,869.07 from her personal bank accounts to cover the insufficient funds and reconcile with the Township. Turning to the Fact Findings pertaining to Statements of Financial Interests, Schweitzer filed a Statement of Financial Interests with the Township for calendar year 2001 on April 26, 2002. However, Schweitzer failed to timely file Statements of Financial Interests with the Township for calendar years 2002 through 2005. The parties have stipulated that during years when Schweitzer failed to file a Statement of Financial Interests with the Township, Schweitzer received compensation from the Township, County and School District totaling a minimum of $188,395.32. See, Fact Finding 33. Having highlighted the Stipulated Findings and issues before us, we shall now apply the Ethics Act to determine the proper disposition of this case. The parties' Consent Agreement sets forth a proposed resolution of the allegation as follows: 3. The Investigative Division will recommend the following in relation to the above allegations: a. That no violation of Section 1103(a) of the Public Official and Employee Ethics Law, 65 Pa.C.S. §1103(a) occurred in relation to Schweitzer's utilization of payments made to the Springfield Township Tax Office due to a lack of sufficient evidence to support such an allegation; and b. That a violation of Section 1104(a) of the Public Official and Employee Ethics Law, 65 Pa.C.S. §1104(a) occurred in relation to Schweitzer's failure to file a timely Statement of Financial Interests for calendar years 2002, 2003, 2004 and 2005; and c. That a violation of Section 1104(d) of the Public Official and Employee Ethics Law, 65 Pa.C.S. §1104(d) occurred in relation to Schweitzer's entry into office and /or continued execution of her duties, and receipt of compensation from public funds, despite the fact that Schweitzer failed to file a [sic] Statement of Financial Interests forms for calendar years 2002, 2003, 2004 and 2005. 4. Schweitzer agrees to make payment in the amount of $1,000.00 in settlement of this matter, payable to the Commonwealth of Pennsylvania, and forwarded to the Pennsylvania State Ethics Commission within thirty (30) days of the issuance of the final adjudication in this matter. 5. Schweitzer agrees to file Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005 with Springfield Township and file copies forwarded to this Commission for compliance verification. Schweitzer, 05 -052 Page 11 6. The Investigative Division will recommend that the State Ethics Commission take no further action in this matter, and make no specific recommendations to any law enforcement or other authority to take action in this matter. Such, however, does not prohibit the Commission from initiating appropriate enforcement actions in the event of Respondent's failure to comply with this agreement or the Commission's order or cooperating with any other authority who may so choose to review this matter further. Consent Agreement, at 1 -2. In considering the Consent Agreement, we agree with the parties that the Fact Findings do not establish a violation of Section 1103(a) as to Schweitzer's alleged personal use of payments made to the Township Tax Office. Although Schweitzer failed to follow required tax collection procedures, there is no evidence that would establish any personal use of tax payments by Schweitzer. The requisite element of a prohibited private pecuniary benefit has not been established. We hold that no violation of Section 1103(a) of the Ethics Act occurred in relation to Schweitzer's alleged utilization, for personal use, of payments made to the Township Tax Office, due to a lack of sufficient evidence to support such an allegation. A clear violation of Section 1104(a) of the Ethics Act occurred in relation to Schweitzer's failure to file timely Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. As the Township Tax Collector and Treasurer, Schweitzer was required to timely file a Statement of Financial Interests with the Township for each of the aforesaid calendar years. See, Gulnac, Order 1135. Additionally, pursuant to the Consent Agreement of the parties, we hold that a violation of Section 1104(d) of the Ethics Act occurred in relation to Schweitzer's entry into office and /or continued execution of her duties, and receipt of compensation from public funds, despite the fact that she failed to file Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. See, Draper, Order 1229; Hoover, Order 1402; Nagele, Order 1403. As part of the Consent Agreement, Schweitzer has agreed to file with the Township Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005 and to forward to this Commission copies of all of the aforesaid filings for compliance verification purposes. Schweitzer has also agreed to make payment in the amount of $1,000 in settlement of this matter, payable to the Commonwealth of Pennsylvania and forwarded to this Commission within thirty (30) days of the issuance of the final adjudication in this matter. We determine that the Consent Agreement submitted by the parties sets forth the proper disposition for this case, based upon our review as reflected in the above analysis and the totality of the facts and circumstances. Accordingly, Schweitzer is directed to file with the Township Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005, providing full financial disclosure as required by the Ethics Act, and to forward to this Commission copies of all of the aforesaid filings for compliance verification purposes. Per the Consent Agreement of the parties, Schweitzer is further directed to make payment in the amount of $1,000 in settlement of this matter, payable to the Commonwealth of Pennsylvania and forwarded to this Commission within thirty (30) days of the issuance of this Order. Schweitzer, 05 -052 Page 12 Compliance with the foregoing will result in the closing of this case with no further action by this Commission. Noncompliance will result in the institution of an order enforcement action. IV. CONCLUSIONS OF LAW: 1. Respondent Carol Ann Schweitzer ( "Schweitzer "), as the Tax Collector and Treasurer of Springfield Township ( "Township ") in Montgomery County ( "County ") from July 2000 to December 31, 2005, was a public official /public employee subject to the provisions of the Public Official and Employee Ethics Act ( "Ethics Act "), 65 Pa.C.S. § 1101 et seq. 2. Schweitzer did not violate Section 1103(a) of the Ethics Act in relation to her alleged utilization, for personal use, of payments made to the Township Tax Office, due to a lack of sufficient evidence to support such an allegation. 3. Schweitzer violated Section 1104(a) of the Ethics Act when she failed to file timely Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. 4. A violation of Section 1104(d) of the Ethics Act occurred in relation to Schweitzer's entry into office and /or continued execution of her duties, and receipt of compensation from public funds, despite the fact that she failed to file Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. In Re: Carol Ann Schweitzer, Respondent ORDER NO. 1431 File Docket: 05 -052 Date Decided: 3/27/07 Date Mailed: 4/11/07 1 Respondent Carol Ann Schweitzer ( "Schweitzer "), a public official /public employee in her capacities as the Tax Collector and Treasurer of Springfield Township ( "Township ") in Montgomery County ( "County ") from July 2000 to December 31, 2005, did not violate Section 1103(a) of the Ethics Act in relation to her alleged utilization, for personal use, of payments made to the Township Tax Office, due to a lack of sufficient evidence to support such an allegation. 2. Schweitzer violated Section 1104(a) of the Ethics Act when she failed to file timely Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. 3. A violation of Section 1104(d) of the Ethics Act occurred in relation to Schweitzer's entry into office and /or continued execution of her duties, and receipt of compensation from public funds, despite the fact that she failed to file Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005. 4. Per the Consent Agreement of the parties, Schweitzer is directed to file with the Township Statements of Financial Interests for calendar years 2002, 2003, 2004 and 2005, providing full financial disclosure as required by the Ethics Act, and to forward to this Commission copies of all of the aforesaid filings for compliance verification purposes. 5. Per the Consent Agreement of the parties, Schweitzer is directed to make payment in the amount of $1,000 in settlement of this matter, payable to the Commonwealth of Pennsylvania and forwarded to this Commission within thirty (30) days of the issuance of this Order. 6. Compliance with paragraphs 4 and 5 of this Order will result in the closing of this case with no further action by this Commission. a. Non - compliance will result in the institution of an order enforcement action. BY THE COMMISSION, Louis W. Fryman, Chair