CEO 75-40 -- March 5, 1975

FINANCIAL DISCLOSURE

SOURCES OF INCOME FROM GOVERNMENT SOURCE

To: Richard H. Cooper, Circuit Judge, Ninth Judicial Circuit, Orlando

Prepared by: Patricia Butler

SUMMARY:

In specifying financial disclosure items, s. 112.3145(1)(a), F. S., as amended by Ch. 74-177, Laws of Florida, excludes compensation received from a government source. Therefore, Judge Cooper is not required to disclose on CE Form 1 income received from the U. S. Government as a member of the armed forces.

QUESTION:

In completing the Financial Disclosure Statement, CE Form 1, must I disclose the pay I receive from the United States Government as a member of the U. S. Army Reserve?

This question is answered in the negative.

The applicable section of the law dealing with disclosure of income by source states in part:

All public officers and candidates shall disclose the source of all income that constitutes ten percent (10%) or more of such person's gross income for the preceding taxable year, excluding . . . other compensation derived from any level of government service . . . . [Section 112.3145(1)(a), F. S., as amended by Ch. 74-177, Laws of Florida; emphasis supplied.]

The broad language of this exclusion indicates that compensation received from the United States Government as a member of the Army Reserve would be exempted from disclosure. Therefore, it is our opinion that you are not required to disclose this source of income on the financial disclosure statement, CE Form 1.