UPDATE: Anastasia Mosquito Control District of St. Johns County (AMCD) District Commissioner and Commission Vice Chair Martha Gleason has asked for a State Attorney General opinion on whether repayment is required. She's referred the matter to the 7th Circuit State's Attorney, Ralph Joseph Larrizza.
Ducking my few questions about accounting irregularities and alleged illegal payments, withholding information from Mosquito Control Commissioner and Vice Chair Martha Gleason, CPA SCOTT HANNA insulted Commissioner Martha Gleason and barked at me today. Mr. HANNA is the longtime CFO of our ANASTASIA MOSQUITO CONTROL DISTRICT OF ST. JOHNS COUNTY. AMCD has experienced massive 36% cost overruns on what is now a $4.5 million mosquito museum, and a series of apparent illegal payments to Commissioners, has apparently lawyered up, hiring a law firm. After being involved for months in apparently violating the pay cap in Florida mosquito control law over several years, F.S. 388, our AMCD has hunkered down, ducking records requests, refusing to answer Commissioner questions, stating answering questions would "take more than. one evening" and saying it "would not further the Mission of the District." Disrespectful? Snooty? Thin-skinned? No apology. Why? Does being CFO or AMCD of SJC mean never having to say you're sorry? Read the inculpatory e-mails that have Mr. HANNA now refusing to answer questions from Commission Vice Chair Martha Gleason, while hiring criminal defense lawyers. When I spoke to him by phone on December 12, 2024, he reminded me that I am a "disbarred lawyer" (e.g., for standing up for worker rights). I asked the yelling CPA, "were you there? Continuing his furious diatribe, SCOTT HANNA attempted to intimidate me, stating that I would be found "out of order"at tonight's MOSQUITO CONTROL DISTRICT meeting, slamming down the telephone, accusing me of "harassing a government agency." In the words of Dan Quayle, I "wear [SCOTT HANNA'S] scorn as a badge of honor.".
A LITTLE BACKGROUND:
https://cleanupcityofstaugustine.blogspot.com/2024/11/bonuses-for-mosquito-control-board-may.html
https://cleanupcityofstaugustine.blogspot.com/2024/11/remember-greediest-anastasia-mosquito.html
https://cleanupcityofstaugustine.blogspot.com/2024/12/st-johns-county-commissioner-of.html
https://cleanupcityofstaugustine.blogspot.com/2024/11/11222024-draft-remember-greediest-2024.html
https://cleanupcityofstaugustine.blogspot.com/2024/11/11222024-draft-remember-greediest-2024.html
https://cleanupcityofstaugustine.blogspot.com/2010/06/dol-must-halt-desuetude-enforce.html
https://cleanupcityofstaugustine.blogspot.com/2006/11/editorial-always-important-to-stick-to.html
https://cleanupcityofstaugustine.blogspot.com/2006/12/column-it-was-tennessee-court-and-not.html
https://cleanupcityofstaugustine.blogspot.com/2014/08/folio-weekly-blogger-lease-and-st.html
https://cleanupcityofstaugustine.blogspot.com/2020/01/fbi-hud-epa-senior-special-agent-robert.html
https://cleanupcityofstaugustine.blogspot.com/2024/12/mosquito-control-mendacity-only-one-law.html
Read the inculpatory e-mails, here:
- Sent from my iPhone
Begin forwarded message:From: shanna@amcdfl.org
Date: December 12, 2024 at 11:16:39 AM EST
To: Martha Gleason <mgleason@amcdfl.org>
Cc: Amy Myers <amyers@handfirm.com>, Rudy Xue <rxue@amcdfl.org>, amckinney@amcdfl.org, wqualls@amcdfl.org
Subject: RE: Commissioner Holiday BonusesDear Commissioner Gleason,
Attached is your W-2 in the amount of $2,200 ($1,000 Christmas Supply money Stipend, and Regular Supply Money $1,200).
In reference to your other comment, we could have a room filled with CPAs and Attorneys to debate the issue of how the reporting of 1099s for very specific scenarios should be handled and it would take more than one evening, with differing opinions as well as pulling judiciary precedents from US Tax Court Cases.
I do not feel comfortable discussing this 1099 issue, tonight, nor do I believe it could further the Mission of the District.
I would hope we are going to have a civilized meeting, tonight. Otherwise, instead of wasting my time here, tonight, I will make better use my time scheduling a meeting with my attorneys at DSK Law Firm in Orlando, since this is the second time you have strongly implied in a Public email that I may be involved in criminal activity.
Sincerely,
Scott Hanna, CPA, MSA
Anastasia Mosquito Control District, C.F.O.
(904)484-7334From: Martha Gleason <mgleason@amcdfl.org>
Sent: Thursday, December 12, 2024 10:48 AM
To: shanna@amcdfl.org
Cc: Amy Myers <amyers@handfirm.com>; Rudy Xue <rxue@amcdfl.org>; amckinney@amcdfl.org; wqualls@amcdfl.org
Subject: Re: Commissioner Holiday BonusesDear Mr. Hanna,
Please provide me with copy of my 1099 form and proof of delivery. A $4,400 1099 is significant and very hard to overlook. Please redact my Social Security number and send me the copy along with the proof of delivery.
Additionally, I want to address the issue of the 1099 reporting for a bonus. I did not provide any services outside of my role as a state official, and the categorization of this bonus as "2023 Holiday Supplies" is inaccurate and I believe the reporting of this bonus as a 1099 is inappropriate, it is compensation and should have been included in our W2s.
Your treatment of commissioner bonuses is inconsistent with how you treated the AMCD staff bonuses which were reported as compensation and included in their W2 forms.
Your decision to classify commissioner bonuses as 1099 contractors contradicts the argument that commissioners are employees in the case of the cost-of-living increase. This raises concerns of potential financial mismanagement or even fraud.
Sincerely,
Commissioner Gleason
Sent from my iPhone
On Dec 12, 2024, at 10:00 AM, shanna@amcdfl.org wrote:
Hi Commissioner Gleason,
When you come by, I can pull the file copy of all the 1099-NECs that are attached the 1096 Transmittal Cover sheet for your review.
Because it includes Individuals, Single Member LLC’s and partnerships with greater than $600 services rendered, the majority utilize Social Security #s, which I can not dispatch to you. Corporations are exempt from receiving a 1099….
Scott
From: Martha Gleason <mgleason@amcdfl.org>
Sent: Wednesday, December 11, 2024 5:16 PM
To: shanna@amcdfl.org; Amy Myers <amyers@handfirm.com>
Cc: Rudy Xue <rxue@amcdfl.org>; amckinney@amcdfl.org; wqualls@amcdfl.org
Subject: Re: Commissioner Holiday BonusesHi Scott,
I see the 1096, can you provide copies of the 1099s?
Thank you,
Commissioner Gleason
Sent from my iPhone
On Dec 11, 2024, at 5:12 PM, Martha Gleason <mgleason@amcdfl.org> wrote:
While the following AG opinion regards insurance benefits, I would assert that this also applies to section 125 education program benefits and would like for Ms. Myers to opine:.
“ The board is authorized to unanimously vote itself a salary of not more than $4,800 in any one year. Members of the board may also be paid per diem and travel expenses incurred as a result of district business pursuant to section 112.061, Florida Statutes. Nothing in Chapter 388 or section 112.061, Florida Statutes, otherwise supports an inference that the board may provide insurance benefits to its members as necessary or indispensable to the expressly granted power to pay a salary. While the Legislature has recognized that higher salaries may otherwise be authorized by special act or general law of local application, no such law has been found nor brought to this office's attention that would allow greater compensation to the commissioners of the Collier Mosquito Control District.
Where the Legislature prescribes the manner in which something is to be done, it must be observed and operates as a prohibition against its being done in any other way.[7]
Accordingly, it is my opinion that the Collier Mosquito Control Board may not provide insurance to its commissioners, who are limited to a salary of not more than $4,800 per year and reimbursement under section 112.061, Florida Statutes, nor is there any statutory authority that would allow the commissioners to participate in the district's group insurance plan.”<oag-seal-left.png>
This opinion was expressed before the policy voted on by the Board on August 12, 2021. Therefore, I argue that the policy was unnecessary as the AG opinion from April 18, 2002 to Collier County explicitly states that commissioners can only receive compensation and benefits as allowed by the Legislature and that commissioners have no authority to make any changes to that.
Sent from my iPhone
On Dec 11, 2024, at 4:44 PM, Martha Gleason <mgleason@amcdfl.org> wrote:
Dear Mr. Hanna,
Thank you for your response. Below are my comments:
1) Our precious attorney had already ruled that commissioners were not entitled to Section 127 education program benefits. I will get the attorney’s opinion and request that Ms. Myers secured confirmation from the AG if one has not already been secured.
2) The $1,500 violates the compensation cap and Ms. Myers has already ruled on that. Additionally, it is clear in the minutes that the commissioners were referring to staff when they discussed the $1,500. Therefore, please advice who authorize these payments to Commissioners.
3) I never received a 1099 for $2,200 you have stated and I have verified with the IRS that they also did not receive one. So now the District has potentially violated Federal Law. Can you please let me know who was responsible for issuing the 1099s?
Lastly we did exceed the $4800 in compensation last year as bonuses were paid in December regardless of inappropriately you classified such compensation on our financials. Again, this does not only violate the state’s compensation cap, but it also violates Federal law as W2 income was understated. Also, please indicate where in the law does it allow the District to issue 1099s to employees that are W2 employees.
Lastly, I would like to know who has been providing advice on how to account for these financial issues. If it has been our auditor, please let me know as I have serious concerns.
Respectfully,
Commissioner Gleason
Sent from my iPhone
On Dec 11, 2024, at 4:05 PM, shanna@amcdfl.org wrote:
Received email, Commissioner Gleason.
In response to your questions:
I often think my position puts me in a spot of having to interpret decisions, which really should be handled by an HR/ Legal Department.
At a glance:
- Commissioner Becker’s $3,762 should have been excluded from income under an Employer’s Section 127 Education program, where all employees (Commissioners are considered employees, W-2) are equally entitled to the education benefit across the board if the education relates to the position and promotes improvement of job performance. No discrimination is supposed to exist in favor of any one particular class of employees. A Policy was adopted by the Board, shortly thereafter to stop Commissioners from receiving this benefit…. And so this should no longer be an issue moving forward.
- $1,500 payment- Answered in a previous email today.
- The $1,000 Holiday Disbursements for Commissioners were included on the 1099-NECs distributed, which totaled $2,200 ($1,200 Monthly Supply Checks and $1,000 additional Holiday disbursement). They are produced shortly after the W-2s are dispatched by mail, but no later than the January 31st deadline, set by the IRS. The Commissioner W-2s did not exceed the $4,800 income limit, last year. There were discussions some years back that Commissioners are employees in the sense that they traditionally receive W-2 Income, and to a large degree contractual due to their autonomy of not residing at the District and working from home with no prescribed hours and utilizing their own resources for Home Office, hence the Supply Reimbursements to defray those costs reported on a 1099.
My apology if your 1099 was lost in the mail. I can furnish you a copy, when I see you tomorrow night.
- Going forth, I believe the District is moving in the right direction of looking for Human Resource personnel.
- I don’t believe a large firm that will conduct studies at $200 plus an hour is in the best interest of the District.
- I believe a Human Resource individual that is well versed in Department of Labor Employment law, Payroll (working knowledge), Benefits, and Employee Relations (to handle employee disputes) ….. who networks with the Attorney (for compliance guidance) and works with the Accounting Department and Management, would get us moving in the right direction…….
Once again, sorry for the delayed response,
Sincerely,
Scott
From: Martha Gleason <mgleason@amcdfl.org>
Sent: Wednesday, December 11, 2024 8:37 AM
To: shanna@amcdfl.org
Cc: Rudy Xue <rxue@amcdfl.org>; amckinney@amcdfl.org; Amy Myers <amyers@handfirm.com>
Subject: Re: Commissioner Holiday BonusesMr. Hanna,
Please confirm receipt of this email and whether I should expect you to respond to my questions.
Respectfully,
Commissioner Gleason
Sent from my iPhone
On Dec 9, 2024, at 3:20 PM, Martha Gleason <mgleason@amcdfl.org> wrote:
See notes below in all caps. I believe we have serious issues that need to be addressed.
Sent from my iPhone
On Dec 9, 2024, at 3:03 PM, shanna@amcdfl.org wrote:
Hi Commissioner,
Here are the responses to your questions:
20/21
Commissioner Becker - $3,762 Other Payments
I believe, a portion was used for Commissioner Becker St. Johns Chamber of Commerce leadership training (would need to pull back up to confirm this part) and the rest was for St. Johns River College for financial coursework. Later the Board reviewed her Course work and made a Policy to exclude this type of training, since it seemingly mirrored the Benefits offered in the Employee Continuing Education Fund Policy.
THIS IS COMPENSATION/BENEFIT THAT COMMISSIONER BECKER WAS NOT ENTITLED TO BY LAW. HOW WAS THIS TREATED FOR TAX PURPOSES AND HOW WAS IT TREATED IN OUR FINANCIAL?
21/22
All commissioners - $1500 Other Payments
The Commissioners voted on an all Employee “Stimulus Relief” fund of $250 for 6 months, during the Covid/ Post Covid rising inflationary period.
THE MOTION WAS FOR STAFF SEE ATTACHED MOTION FROM 4/14/22 MEETING. THIS IS ALSO CONSIDERED COMPENSATION AND ALONG WITH THE $250 BONUS SOD OUT EXCEEDED THE $4,800 CAP $1,750.
After
Lastly, to what type of account were the bonuses charged to?
The Holiday Bonuses were treated as a recognitional, de minimis appreciation $..... but for IRS Purposes, and following Federal guidelines it was treated as regular taxable income.
However, Due to the size of the last year $1,000 additional Holiday Disbursement it was included on the 1099 along with the other monthly, non-accountable supply reimbursements due to the amount of autonomy the Commissioners exercise in the performance of their duties. Yours was included on your 1099-NEC at the Gross amount as well.
PLEASE NOTE THAT OUR ATTORNEY HAS DETERMINED THAT THE BOARD HAS NO AUTHORITY TO EXCEED THE $4800 MAX COMPENSATION, THEREFORE THERE IS NO AUTONOMY.
I NEVER RECEIVED A 1099 (I verified my tax records) AND IT WAS NOT INCLUDED IN MY W2. WHY WAS IT NOT PART OF W2 COMPENSATION AND WHO PROVIDED THE GUIDANCE TO TREAT AS A SUPPLY REIMBURSEMENT?
Sincerely,
Scott
From: Martha Gleason <mgleason@amcdfl.org>
Sent: Monday, December 9, 2024 1:23 PM
To: shanna@amcdfl.org
Cc: Rudy Xue <rxue@amcdfl.org>; amckinney@amcdfl.org
Subject: Re: Commissioner Holiday BonusesHi Scott,
Thank you for this. A few questions, could you provide what the following payments were for:
20/21
Commissioner Becker - $3,762 Other Payments
21/22
All commissioners - $1500 Other Payments
Lastly, to what type of account were the bonuses charged to?
Thank you,
Commissioner Gleason
Sent from my iPhone
On Dec 9, 2024, at 12:51 PM, shanna@amcdfl.org wrote:
Here is the data attached, Commissioner Gleason. Thank you for your patience.
Sincerely,
Scott
From: shanna@amcdfl.org <shanna@amcdfl.org>
Sent: Monday, December 9, 2024 10:46 AM
To: 'Rudy Xue' <rxue@amcdfl.org>; 'amckinney@amcdfl.org' <amckinney@amcdfl.org>; 'Martha Gleason' <mgleason@amcdfl.org>
Subject: RE: Commissioner Holiday BonusesGood morning Commissioner Gleason,
My sincerest apology for the delay. I am finishing up the report now and will have it to you shortly.
Last week was hectic, returning from Thanksgiving weekend with Board Book Reports, Payroll and Open Enrollment changes on the Health Insurances.
Thank you,
Scott Hanna, CPA, MSA
Anastasia Mosquito Control District, C.F.O.
(904)484-7334From: Rudy Xue <rxue@amcdfl.org>
Sent: Sunday, December 8, 2024 10:30 AM
To: Hanna Scott <shanna@amcdfl.org>; amckinney@amcdfl.org; Martha Gleason <mgleason@amcdfl.org>
Subject: Re: Commissioner Holiday BonusesHi Scott,
You have asked Commissioner Mrs. Gleason for postponing to send her the spreadsheet to next week before Thanksgiving. She said OK, but she did not receive anything from you in the past week. Why?
Please send her the information in the morning of Monday. This is your 1st priority to do on Monday. This should not be difficult to pull over from the records for the past four years. It includes current five commissioners and a former Commissioner Mrs. Moeller for year 2021 and year 2022.
Thank you very much for your help.
Rudy
Sent from my iPhone
On Nov 26, 2024, at 8:02 AM, Martha Gleason <mgleason@amcdfl.org> wrote:
Spreadsheet is fine and next week will work. Thanks, Scott.
Have a wonderful Thanksgiving.
Sent from my iPhone
On Nov 26, 2024, at 7:47 AM, shanna@amcdfl.org wrote:
Good morning Commissioner Gleason,
I have to get caught up on few things but should be able to get you this soon. It will be easier to send it in a spreadsheet.
I will follow your format:
Example :
Fiscal year 2023/2024
Salary - $4,800 ($400 per month
Per Diem : $1,200 ($100) excited
Bonus - $x
Another payments: $X
Total amount received (sum of the above) - $X,XXX
Sincerely,
Scott Hanna, CPA, MSA
Anastasia Mosquito Control District, C.F.O.
(904)484-7334From: Martha Gleason <mgleason@amcdfl.org>
Sent: Monday, November 25, 2024 5:41 PM
To: rxue@amcdfl.org
Cc: shanna@amcdfl.org
Subject: Re: Commissioner Holiday BonusesMr. Hanna and Dr. Xue
Thank you for sending this, but what I want is the following for each commissioner, for each of the last fiscal years (23/24, 22/23, 21/22, 20/21, 19/20):
Items:
- Salary
- Per Diem
- Bonus
- Other Payments
Total Payments
Question
Example
Fiscal year 2023/2024
Salary - $4,800 ($400 per month
Per Diem : $1,200 ($100) excited
Bonus - $x
Another payments: $X
Total amount received (sum of the above) - $X,XXX
Please note that the salary cap is based in gross pay and not net pay, therefore report all information on a gross basis.
Best Regards
Commissioner Gleason
Sent from my iPhone
On Nov 25, 2024, at 5:09 PM, Dr. Rui-De Xue <rxue@amcdfl.org> wrote:
----- Original Message -----
From:shanna@amcdfl.org[mailto:shanna@amcdfl.org]
To: "'Rudy Xue'" <rxue@amcdfl.org>
Sent: Mon, 25 Nov 2024 16:47:58 -0500
Subject: RE: Commissioner Holiday BonusesRiude,
Here they are attached. The 2023 one was done as part of their Supply Money, $1,000 on a 1099 Form, year-end.
Scott Hanna, CPA, MSA
Anastasia Mosquito Control District, C.F.O.
(904)484-7334
Virus-free.www.avg.com
<Holiday_Bonuses_2022.pdf>
<Holiday_Bonuses_2019.pdf>
<Copy of Holiday_Bonuses_2020.pdf>
<Holiday_Bonuses_2021.pdf>
<Holiday_Bonuses_2022.pdf>
<Commiss_5_Yr_Salaries_Per_Diem_Bonus_other.xlsx>
3 comments:
Misleading the court is standing up for workers rights? Hmm. Hell of a spin.
Were you there? What is your knowledge and expertise, my secretive troll? Pray for the Anonymice, 2005-2024, who never give their names. KKK-adjacent posters apparently "know not that they know not that they know not," as my late friend, mentor and environmental whistleblower client, Robert E. Tyndall, Senior Special Agent (retired) with EPA IG, HUD IG and FBI.
I've also seen you stand up for the right to post anonymously so... there goes the cognitive dissonance.
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