CEO 78-47 -- July 20, 1978

CITY FINANCE DIRECTOR

APPLICABILITY OF FINANCIAL DISCLOSURE LAW

To: (Name withheld at the person's request.)

Prepared by: Phil Claypool

SUMMARY:

For purposes of the annual filing of financial disclosure, the term "local officer" is defined to include "a purchasing agent having the authority to make any purchase exceeding $100 for any political subdivision of the state or any entity thereof." Section 112.3145(1)(a)3., F. S. 1977. A municipal finance director whose duties include the obligation to countersign all city purchase orders for amounts greater than $50 is deemed to constitute a purchasing agent and therefore is a "local officer" subject to the filing of financial disclosure.

QUESTION:

Is the finance director of the City of ____ a "local officer" subject to the requirement of filing financial disclosure annually?

Your question is answered in the affirmative.

The Code of Ethics for Public Officers and Employees provides that each "local officer" and each "specified employee" shall file financial disclosure annually. Section 112.3145(2)(b), F. S. 1977. While the definition of "specified employee" contained in s. 112.3145(1)(b)5., F. S. 1977, includes finance and accounting directors, we previously have advised that the term "specified employee" relates only to state employees rather than to employees of political subdivisions. Commission on Ethics Opinion 77-105.

However, we are of the opinion that the city finance director falls within the definition of "local officer," which includes "a purchasing agent having the authority to make any purchase exceeding $100 for any political subdivision of the state or any entity thereof." Section 112.3145(1)(a)3., F. S. 1977. In a telephone conversation with our staff the subject finance director advised that he must countersign all city purchase orders for amounts greater than $50.

Accordingly, we find that the finance director of the City of ____ is a "local officer" subject to the requirement of filing financial disclosure annually.