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West Easton Ltr Mezzacappa34-7

West Easton Ltr Mezzacappa34-7

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Published by: masspress on Sep 03, 2012
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July 31, 2012Tricia J. Mezzacappa817 Ridge StreetWest Easton, PA 18042RE: Right to Know Request, July 25, 2012Dear Ms. Mezzacappa:This is in response to your email of July 25, 2012 for “a copy of the 2011 auditreport, complete with the audit opinion letter.”The 2011 audit report is available for pick up at the Borough Office. The chargebased on 25 cents per page for a copy of the report is $4.75.Your request for a copy of the “audit opinion letter” is denied.First, I would note that it is unclear whether you are requesting a copy of thesolicitor’s opinion letter submitted to the auditors or a copy of the opinion letter from theauditors themselves. However, in either event, we do not believe this is a publicdocument under the Right to Know Act.Solicitor’s opinion letters have been repeatedly ruled by the Office of OpenRecords to be exempt under section 708(b)(17) which exempts from disclosure workpapers underlying an audit. The Office of Open Records has recognized that the opinionletter issued by a solicitor to the auditor is a work paper and is exempt. Soloman v. Cityof New Castle, Open Records Docket No. AP 2011-0684. The other document that youmight be referring to is the cover letter from the auditor to Borough Council whichaccompanies the report. I do believe it is clear that that cover letter is also exempt as anaudit work paper under Section 708(b)(17) of the Right to Know Act. Indeed the letter itself states that “this information is intended solely for the use of Borough Council andManagement of the Borough of West Easton and for filing with the PennsylvaniaDepartment of Community and Economic Development and the Northampton CountyClerk of Courts and is not intended to be and should not be used by anyone other thanthe specified parties.”Very truly yours,Peter C. LaymanRight to Know Officer, Borough of West EastonPCL:nljpc: Kelly Gross, West Easton

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