FREEDOM OF INFORMATION
COMMISSION
OF THE STATE OF
CONNECTICUT
In
the Matter of a Complaint by Final
Decision
Kathryn
Hale,
Complainant
against Docket
#FIC 1995-410
William
Aman, Mayor of South
Windsor
and Town of South
Windsor,
Respondents September
11, 1996
The above-captioned matter was heard
as a contested case on May 9, 1996, at which time the complainant and the
respondents appeared, stipulated to certain facts and presented testimony,
exhibits and argument on the complaint.
Docket #FIC 1996-021, Kathryn Hale v. Tax Collector, Town of South
Windsor and Northeast Business Services, Inc., as Tax Collector, Town of South
Windsor, was consolidated with the above-captioned matter for purpose of
hearing. The records at issue were reviewed
in camera following the hearing into this matter.
After consideration of the entire
record, the following facts are found and conclusions of law are reached:
1. The
respondents are public agencies within the meaning of §1-18a(a), G.S.
2. Public
Act No. 95-228, section 12, provides in relevant part:
The
secretary of the office of policy and management shall establish a pilot
program, for the fiscal years commencing July 1, 1994, July 1, 1995, and July
1, 1996, in the town of South Windsor for the purpose of improving the tax
collection capabilities of the town.
Notwithstanding any provision of the general statutes or regulations
adopted thereunder, the town of South Windsor is authorized for the period of
the pilot
Docket
#FIC 1995-410 Page
2
program,
to employ a third-party, acting under the direction of the town manager, to
collect current and delinquent property taxes, interest and fees….
3. It
is found that the town entered into a tax collection agreement with Northeast
Business Services, Inc., (“NBS”), whereby NBS was appointed to serve as the
respondent town’s tax collector (hereinafter "agreement").
4. It
is found that by letter of request dated November 16, 1995, the complainant
requested that the respondent mayor provide her with a copy of “any documents”
submitted to the respondent town by NBS in accordance with section 9 of the
agreement, (hereinafter “requested records”).
5. Having
failed to receive access to the requested records the complainant, by letter of
complaint dated December 12, 1995 and filed with the Commission on December 13,
1995, alleged that the respondents violated the Freedom of Information
("FOI") Act by denying her access to the requested records. The
complainant requested that the Commission impose a civil penalty against the
respondent town.
6. Section
9 of the agreement provides that:
(a) NBS shall submit its current year-end
financial statement in the form of an independent audit which shall be prepared
by a CPA licensed in the State of Connecticut.
Said financial statement shall be submitted to the town on a timely
basis each year during the term of this Agreement.
(b) The Town, through the Town Manager and/or
his/her designee, reserve the right to inspect and audit any and all tapes,
books or other records of the Tax Collector and/or NBS as Tax Collector for the
Town upon reasonable notice and at reasonable times.
7. It
is found that the respondents had NBS’s unaudited financial statements at the
time of the complainant’s request and received NBS’s audited financial
statements on January 16, 1996.
Docket
#FIC 1995-410 Page
3
8. It
is concluded that the unaudited and audited financial statements described in
paragraph 7, above, are public records within the meaning of §§1-18a(d)
and 1-19(a), G.S.
9. Section 1-19(a), G.S., provides in
relevant part that:
Except
as otherwise provided by any federal law or state statute, all records
maintained or kept on file by any public agency, whether or not such records
are required by any law or by any rule or regulation, shall be public records
and every person shall have the right to inspect such records promptly during
regular office or business hours or to receive a copy of such records in
accordance with the provisions of section 1-15.
10. Section
1-19(b)(5), G.S., permits the nondisclosure of “commercial or financial
information given in confidence, not required by statute.”
11. It
is found that the financial statements (unaudited and audited) are commercial
or financial information within the meaning of §1-19(b)(5),
G.S.
12. It
is found that NBS submitted the unaudited and audited financial statements to
the respondents in confidence and the commission is unaware of any statute
requiring the information.
13. It
is therefore concluded that the unaudited and audited financial statements are
permissively exempt from disclosure pursuant to §1-19(b)(5),
G.S.
14. It
is further concluded that the respondents did not violate §§1-15
and 1-19(a), G.S., when they failed to provide the complainant with a copy of
the unaudited and audited financial statements.
The following order by the
Commission is hereby recommended on the basis of the record concerning the
above-captioned complaint:
1. The complaint is dismissed.
2. This decision should not be construed
to mean that any records of NBS or the respondents concerning NBS’s duties and
compensation and any records of tax revenue, not otherwise exempt from
disclosure, shall be deemed confidential.
Docket
#FIC 1995-410 Page
4
Approved by Order of the Freedom of Information
Commission at its regular meeting of
September 11, 1996.
__________________________
Elizabeth A. Leifert
Acting Clerk of the Commission
Docket
# FIC 1995-410 Page
4
PURSUANT TO SECTION 4-180(c), G.S., THE
FOLLOWING ARE THE NAMES OF EACH PARTY AND THE MOST RECENT MAILING ADDRESS,
PROVIDED TO THE FREEDOM OF INFORMATION COMMISSION, OF THE PARTIES OR THEIR
AUTHORIZED REPRESENTATIVE.
THE PARTIES TO THIS CONTESTED CASE ARE:
Kathryn Hale
174 Woodland Drive
South Windsor, CT 06074
William
Aman, Mayor of South Windsor and Town of South Windsor
c/o John Howard, Esq.
Melon, Fitzgerald & Wood, P.C.
773
Main Street
Manchester,
CT 06040
__________________________
Elizabeth A. Leifert
Acting Clerk of the Commission