3-0100-17937-2

 

 

STATE OF MINNESOTA

OFFICE OF ADMINISTRATIVE HEARINGS

 

FOR THE BOARD OF ACCOUNTANCY

 

 

In the Matter of Donna Marie Galdonik

FINDINGS OF FACT, CONCLUSIONS

AND RECOMMENDATION

 

          This matter came on for a Prehearing Conference before Administrative Law Judge Kathleen D. Sheehy on May 9, 2007, at the Office of Administrative Hearings in Minneapolis, Minnesota.  The record closed that day.

          Gregory P. Huwe, Assistant Attorney General, 445 Minnesota Street, Suite 1800, St. Paul, MN 55101-2134, appeared on behalf of the Complaint Investigation Committee (Committee) of the Board of Accountancy (Board). 

          Donna Marie Galdonik, P.O. Box 406, Little Falls, MN 56345, did not appear personally or through counsel at the prehearing conference.

STATEMENT OF THE ISSUES

          The issues presented are whether the Board should discipline the Respondent because:

 

1.               The Respondent violated a statute or rule the Board is empowered to enforce, pursuant to Minn. Stat. § 326A.08, subd. 5(1);

2.               The Respondent failed to submit a report showing completion of required continuing professional education, in violation of Minn. Stat. § 326A.04, subd. 4, and Minn. R. 1105.2500B, 1105.3000, 1105.5600 and 1105.7800;

3.               The Respondent failed to respond to communications from the Board, in violation of Minn. R. 1105.1200;

4.               The Respondent failed to cooperate with an investigation of the Board, in violation of Minn. R. 1105.1300; and

5.               The Respondent committed an act discreditable to the profession, pursuant to Minn. R. 1105.7800B.

Based on the evidence in the record, the Administrative Law Judge makes the following:

FINDINGS OF FACT

1.               The Board issued the Respondent, Donna Marie Galdonik, a CPA Certificate on January 1, 2003.

2.               On April 4, 2007, the Notice and Order for Hearing and Prehearing Conference in this matter was served on the Respondent by certified and first-class mail sent to the Respondent’s last known address at P.O. Box 406, Little Falls, MN 56345. 

3.               The Notice of and Order for Hearing and Prehearing Conference mailed to the Respondent included the following notice, on page 3:

Respondent’s failure to appear at the prehearing conference or the hearing may result in a finding that the Respondent is in default, that the Board’s allegations contained in this Notice and Order may be accepted as true, and its proposed action may be upheld.

4.               The Respondent did not file any Notice of Appearance with the Administrative Law Judge or make any prehearing request for a continuance or any other relief.  The Respondent did not appear at the Prehearing Conference scheduled for May 9, 2007, or have an appearance made on her behalf.

5.               Because the Respondent failed to appear at the Prehearing Conference in this matter, she is in default.  Pursuant to Minn. R. 1400.6000, the allegations contained in the Notice and Order for Hearing and Prehearing Conference are taken as true and incorporated into these Findings of Fact.

Based on these Findings of Fact, the Administrative Law Judge makes the following:

CONCLUSIONS

1.               The Administrative Law Judge and the Board of Accountancy have jurisdiction in this matter pursuant to Minn. Stat. §§ 14.50, 214.10 and 326A.08.

2.               The Board has given proper notice of the hearing in this matter and has fulfilled all procedural requirements of law or rule.

          3.       The Respondent is subject to discipline for violating a statute or rule the Board is empowered to enforce, pursuant to Minn. Stat. § 326A.08, subd. 5(1).

          4.       The Respondent failed to submit a report showing completion of required continuing professional education (CPE), in violation of Minn. Stat. § 326A.04, subd. 4, and Minn. R. 1105.2500B, 1105.3000, 1105.5600, and 1105.7800.

          5.       The Respondent failed to respond to communications from the Board, in violation of Minn. R. 1105.1200.

          6.       The Respondent failed to cooperate with an investigation of the Board, in violation of Minn. R. 1105.1300.

          7.       In failing to report CPE, the Respondent committed an act discreditable to the profession, pursuant to Minn. R. 1105.7800B.

          8.       It is in the public interest to discipline the Respondent.

          Based on the foregoing Conclusions, the Administrative Law Judge makes the following:

RECOMMENDATION

IT IS RECOMMENDED that disciplinary action be taken against the CPA Certificate of Donna Marie Galdonik.

 

Dated: May 10, 2007

                                                                      s/Kathleen D. Sheehy

                                                                     

KATHLEEN D. SHEEHY

Administrative Law Judge

Reported:  Default

NOTICE

This report is a recommendation, not a final decision.  The Board will make the final decision after a review of the record.  The Board may adopt, reject or modify the Findings of Fact, Conclusions, and Recommendations.  Under Minn. Stat. § 14.61, the final decision of the Commissioner shall not be made until this Report has been made available to the parties to the proceeding for at least ten days.  An opportunity must be afforded to each party adversely affected by this Report to file exceptions and present argument to the Commissioner.  Parties should contact Doreen Frost, Executive Director, Board of Accountancy, Suite 125, 85 East Seventh Place, St. Place, St. Paul, MN 55101, (telephone (651) 296-7937) to learn the procedure for filing exceptions or presenting argument. 

 

If the Board fails to issue a final decision within 90 days of the close of the record, this report will constitute the final agency decision under Minn. Stat. § 14.62, subd. 2a.  In order to comply with this statute, the Board must then return the record to the Administrative Law Judge within 10 working days to allow the Judge to determine the discipline to be imposed.  The record closes upon the filing of exceptions to the report and the presentation of argument to the Board, or upon the expiration of the deadline for doing so.  The Board must notify the parties and the Administrative Law Judge of the date on which the record closes. 

 

Under Minn. Stat. § 14.62, subd. 1, the agency is required to serve its final decision upon each party and the Administrative Law Judge by first class mail or as otherwise provided by law.