Summary
holding the deliberate falsification of remittance slips equated to willful misconduct
Summary of this case from Walker v. Unemployment Comp. Bd. of ReviewOpinion
Argued February 5, 1979
March 16, 1979.
Unemployment compensation — Wilful misconduct — Unemployment Compensation Law, Act 1936, December 5, P.L. (1937) 2897 — Burden of proof — Good cause — Falsification of records.
1. An employe is ineligible for benefits under the Unemployment Compensation Law, Act 1936, December 5, P.L. (1937) 2897, if the employer proves that the employe was discharged for wilful misconduct, and when the employe seeks to justify such conduct, the burden of proving good cause for the behavior is upon the employe. [293]
2. A deliberate falsification of financial records to the detriment of the employer is properly found to constitute wilful misconduct precluding the receipt of unemployment compensation benefits by the employe discharged as a result of such conduct. [293]
Argued February 5, 1979, before Judges ROGERS, DiSALLE and MacPHAIL, sitting as a panel of three.
Appeal, No. 1960 C.D. 1977, from the Order of the Unemployment Compensation Board of Review in case of In Re: Claim of Fred L. Gane, No. B-149390.
Application to the Bureau of Employment Security for unemployment compensation benefits. Application denied. Applicant appealed to the Unemployment Compensation Board of Review. Denial affirmed. Applicant appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
Alton G. Grube, with him Robert A. Lechowicz, for petitioner.
Michael Klein, Assistant Attorney General, with him William J. Kennedy, Assistant Attorney General, and Robert P. Kane, Attorney General, for respondent.
Fred L. Gane (Claimant) appeals from an order of the Unemployment Compensation Board of Review (Board) affirming the referee's denial of unemployment compensation benefits for willful misconduct under Section 402(e) of the Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P. S. § 802(e).
According to the referee's findings as affirmed by the Board, Claimant was terminated by his employer on April 15, 1977, because he falsified his weekly remittance slips to his employer resulting in an actual loss to his employer of $2,468.68, which sum Claimant has agreed to repay to his employer. Claimant does not deny making the false records but says he did so to allow some time to collect past due accounts. He contends that his conduct was reasonable under the circumstances because he was seriously overworked.
It is well established that the Board is the ultimate fact-finder in unemployment compensation cases. Rodites v. Unemployment Compensation Board of Review, 34 Pa. Commw. 128, 382 A.2d 1287 (1978). Where the employer alleges misconduct on the part of the employee, it is the employer's burden to prove that fact with substantial evidence. Frick v. Unemployment Compensation Board of Review, 31 Pa. Commw. 198, 375 A.2d 879 (1977). We have no difficulty agreeing with the Board that deliberate falsification of financial records to the employer's detriment is wanton and willful disregard of the employer's interest as well as a disregard of standards of behavior which an employer may rightfully expect from his employee. Where the employee attempts to justify his misconduct by showing good cause, the burden of proving that good cause is upon him. Holomshek v. Unemployment Compensation Board of Review, 39 Pa. Commw. 503, 395 A.2d 708 (1979). In the instant case the referee and the Board concluded there was no good cause for Claimant's misconduct. After a careful review of the record, we agree.
Order affirmed.
ORDER
AND NOW, this 16th day of March, 1979, the order of the Unemployment Compensation Board of Review, dated September 13, 1977, denying unemployment compensation benefits to Fred L. Gane, is affirmed.