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90-I-7

CAUTION: The following advice may be based on a rule that has been revised since the opinion was first issued. Consequently, the analysis reflected in the opinion may be outdated.

No. 90-I-7 State Ethics Commission Official Advisory Opinion April 6, 1990

Summary

IC 4-2-6-11
SEC found a former SBA field examiner was not prohibited, either as an individual or through a subchapter S corporation, from offering accounting services to local units of government so long as the examiner did not change sides on a particular matter within twelve months.

Fact Situation

A Field Examiner with the State Board of Accounts desired to form a private business upon retirement which would do accounting for local units of government through a Subchapter S corporation.

Question

Is a former Field Examiner for the State Board of Accounts permitted as an individual or through a Subchapter S corporation to perform accounting services for units of local government?

Opinion

The Commission found that a Field Examiner for the State Board of Accounts is not prohibited from offering accounting services to local governments so long as the former employee is not changing sides on a particular matter within twelve months. Changing sides on a particular matter would include, but is not limited to, engaging in activity for the benefit of a political subdivision or other entity which is opposed to an audit position taken by the former employee while serving as a Field Examiner for the State Board of Accounts which impacts directly on a unit audited by the former employee.

The relevant statute, IC 4-2-6-11, says, “A state officer or employee may not represent or assist a person regarding a particular matter involving a specific party or parties:

  1. that was under consideration by the agency that was served by the state officer or employee; and
  2. in which the officer or employee participated personally and substantially through:
    1. a decision;
    2. an approval;
    3. a disapproval;
    4. a recommendation;
    5. giving advice;
    6. an investigation; or
    7. the substantial exercise of administrative discretion.”