| Date: | 05/03/1979 |
|---|---|
| Organization: | State Ethics Commission |
The duties, responsibilities and activities of a town treasurer are "particular matters" of "direct and substantial interest" to the Commonwealth. A state employee may not simultaneously serve as town treasurer.
You are a full-time state employee in a state agency. You ask whether the state conflict of interest law, General laws Chapter 268A, prohibits your serving simultaneously for compensation* as elected Treasurer of a Town.
Sections 4(a) and (c) prohibit a state employee from receiving compensation from or acting as agent or attorney for anyone other than the Commonwealth or a state agency in relation to any particular matter in which the Commonwealth has a direct and substantial interest. In making its analysis and arriving at its conclusion, the Commission has relied upon the precedents and opinions of the Attorney General issued prior to November 1, 1978, the effective date of the Commission's jurisdiction in this area.
Under these opinions, a state employee who also holds a municipal or city position is not automatically in violation of § 4. Each case turns on whether the local office or position you hold involves matters in which the Commonwealth has a direct and substantial interest, not on your position in state service.
The town Treasurer receives and takes charge of all monies belonging to the Town; pays over and accounts for the same according to the order of the Town or any of its authorized officers; and must render an annual account of all receipts and disbursements and an annual reports of all official acts.
General Laws Chapter 41, § 35. The Bureau of Accounts in the Department of Revenue is responsible for auditing the accounts of towns and setting uniform accounting standards for them. General Laws Chapter 44, § 35 et seq.; Chapter 35, § 44, 45; Chapter 34, § 8.
*"Compensation" is defined in § 1(a) of Chapter 268 as any money or economic benefit conferred on or received by a person in return for services rendered or to be rendered. The amount of money which you receive as Town Treasurer is compensation within the meaning of the law. Attorney General Conflict Opinion No. 784.
The preparation of accounting records which are audited by the Bureau of Accounts is a "particular matter" and one in which the Commonwealth has a direct and substantial interest. Attorney General Conflict Opinion No. 671 and 846. In addition, the Director of the Bureau of Accounts directly participates in matters of municipal indebtedness. Chapter 44, § 23 et seq. And the Commissioner of the Department of Revenue is authorized to petition the Superior Court for the Removal of a Town Treasurer if, in his opinion, the safety of the Town's funds or sums due the Town, may be jeopardized by the Treasurer's continuation in office. Chapter 41, § 39B.
Therefore, the Commission finds that your duties, responsibilities and activities as town Treasurer involve you in matters of direct and substantial interest to the Commonwealth and the Department of Revenue and the Bureau of Accounts.*
The Commission advises you that you may not continue to serve as Town Treasurer for compensation without violating § 4(a) nor act as agent or attorney for the Town - with or without compensation - in connection with any such particular matter. In view of these conclusions, we find it unnecessary to advise you, at this time, on your obligations under § 6 as a state employee in terms of involvement with any matter relating to the Town.
*The Attorney General also found particular matters involving liquor licensing, equalized property valuation, housing authority accounts and solid waste disposal to be of such an interest to the state primarily because of the extensive state regulation of, and concern about, the activities of these local authorities. See Attorney General Conflict Opinion Nos. 675, 741 and 850; Attorney General Opinion No.78/79-17. The Ethics Commission has concurred these findings. See, for example, Ethics Commission Conflict Opinion Nos. EC-COI-79-3 and 6.
End Of Decision
