A. Sukenik v. Twp. of Elizabeth , 131 A.3d 550 ( 2016 )


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  •                IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Aaron Sukenik,                              :
    Appellant               :
    :   No. 505 C.D. 2015
    v.                             :
    :   Argued: November 16, 2015
    Township of Elizabeth, Gene                 :
    Francesconi, J. Larry Vota, Claire          :
    Bryce and Chris Evans                       :
    BEFORE:      HONORABLE DAN PELLEGRINI, President Judge1
    HONORABLE MARY HANNAH LEAVITT, Judge
    HONORABLE PATRICIA A. McCULLOUGH, Judge
    OPINION BY
    JUDGE McCULLOUGH                                              FILED: January 5, 2016
    Aaron Sukenik (Sukenik) appeals from the December 15, 2014 order of
    the Court of Common Pleas of Allegheny County (trial court), which granted
    summary judgment in favor of the Township of Elizabeth, Gene Francesconi, J. Larry
    Vota, Claire Bryce, and Chris Evans (collectively, Appellees).
    Facts and Procedural History
    Sukenik was employed as the Township Manager of the Township of
    Elizabeth (Elizabeth) from July 3, 2012, to February 4, 2013, when he was
    terminated. Sukenik filed a complaint, alleging that he was terminated for reporting
    1
    This matter was assigned to this panel before January 1, 2016, when President Judge
    Pellegrini assumed the status of senior judge.
    “wrongdoing” and “waste” in violation of the Pennsylvania Whistleblower Law
    (Whistleblower Law).2 Appellees filed a motion for summary judgment, alleging,
    inter alia, that Sukenik failed to adduce sufficient evidence of a “wrongdoing” or
    “waste” as defined under the Whistleblower Law. The trial court held a hearing and
    granted Appellees’ motion.
    The facts giving rise to this dispute may be summarized as follows. On
    March 19, 2012, Elizabeth’s Board of Commissioners (Board) enacted Township of
    Elizabeth Ordinance No. 891 (Ordinance), which created the Office of Township
    Manager.       The Ordinance provides that the Township Manager is the Chief
    Administrative Officer of Elizabeth and serves at the pleasure of the Board. Among
    other things, the Township Manager’s duties consist of supervising the administration
    of all township departments, offices, and agencies; preparing and submitting budgets
    and financial statements to the Board; generating reports on the finances and
    activities of Elizabeth; superintending and managing all day-to-day fiscal affairs of
    Elizabeth; and “attend[ing] all Board of Commissioner’s meetings” and “tak[ing] part
    in discussions.” Sukenik was hired as Elizabeth’s Township Manager on July 3,
    2012. (R.R. at 48a-51a.)
    During his tenure, Sukenik became drawn into a dispute between the
    president of the Board, Gene Francesconi, and the chief of police, Robert McNeilly.
    Sukenik described the relationship between Francesconi and McNeilly as troubled
    because Francesconi served as the interim chief of police before the Board ultimately
    hired McNeilly over Francesconi. After McNeilly’s hiring, Francesconi returned to
    his former position as sergeant for the police department but resigned within one year
    of McNeilly’s hiring. Francesconi was subsequently elected to the Board and took
    2
    Act of December 12, 1986, P.L. 1559, as amended, 43 P.S. §§ 1421-1428.
    2
    office in January 2012. Francesconi was president of the Board when Sukenik was
    hired as Township Manager. (R.R. at 111a, 210a-13a, 227a-29a.)
    According to Sukenik, Francesconi attempted to micromanage police
    affairs and use Sukenik to disrupt McNeilly’s administration of the police
    department.       Sukenik identified three instances where Francesconi unilaterally
    directed him to oppose McNeilly’s decisions: (1) McNeilly’s assignment of specific
    officers to perform follow-up investigations to attempt to resolve open police
    investigations; (2) McNeilly’s proposal to send two officers to Kentucky for internal
    affairs investigations training; and (3) McNeilly’s use of a “take-home car.” Sukenik
    believed that Francesconi’s opposition to McNeilly was improper retaliation and that
    commissioners Bryce, Evans, and Vota were acting in concert with Francesconi to
    sabotage McNeilly’s efforts as chief of police. (R.R. at 100a-07a, 192a.)
    Sukenik complained of Francesconi’s unilateral interference with the
    police department on five occasions.
    First, in October 2012, Sukenik complained to Commissioner Thomas
    that Francesconi was pressuring him to interfere with McNeilly’s operation of the
    police department and that he planned to express his concerns to Elizabeth’s solicitor,
    Patricia McGrail. (R.R. at 296a-99a.)
    Next, after the Board’s public meeting on January 7, 2013, Sukenik,
    McGrail, and Commissioners Francesconi, Bryce, Evans, and Vota remained and
    Francesconi “berat[ed]” Sukenik, demanding that the investigation assignments be
    stopped, that the officers not go to Kentucky for training, and that McNeilly’s “take-
    home car” be taken from him. (R.R. at 107a.) At that time, Sukenik stated to
    McGrail that “[Francesconi] can’t do this. . . . [T]his is not the right place for this.”
    (R.R. at 107a.)
    3
    On January 15, 2013, Sukenik contacted McGrail by telephone and
    advised her that Francesconi did not have the authority to unilaterally interfere with
    the police     department’s    operations.       McGrail    confirmed     that   individual
    commissioners do not have the authority to unilaterally dictate the police
    department’s operations, but advised Sukenik that Francesconi may be acting on
    behalf of the Board. Sukenik informed McGrail that he believed Francesconi’s
    actions against McNeilly could constitute political retaliation because of his history
    with McNeilly.      Sukenik suggested that a Police Committee meeting was the
    appropriate forum to consider Francesconi’s objections to McNeilly’s directives.
    After their conversation, McGrail contacted Francesconi and they agreed that
    Francesconi’s concerns regarding McNeilly’s decision-making could be discussed at
    an upcoming Police Committee meeting. (R.R. 108a-11a, 318a-20a.)
    On January 22, 2013, Sukenik and McNeilly attended a Police
    Committee meeting that was held to discuss a pending disciplinary action against a
    township police officer.3       After the disciplinary issue was resolved, Sukenik
    attempted to communicate his concerns that Francesconi’s unilateral interference
    with police department operations was improper and unlawful, and also to inquire
    whether the committee agreed with Francesconi’s assessment that McNeilly’s
    directives should be stopped. However, Commissioner Vola interjected and stated
    that it would be more appropriate for Sukenik’s concerns to be brought before the full
    Board. (R.R. at 108a-114a.)
    3
    Elizabeth’s Police Committee was comprised of Commissioners Thomas, Evans, and Vota.
    Francesconi did not attend the meeting.
    4
    On January 30, 2013, the Board conducted a special meeting to hold a
    public vote on the proposed disciplinary action against the township police officer.
    Before the special meeting, the Board met in executive session and Francesconi
    dismissed Sukenik and McNeilly from attendance. Because he was precluded from
    expressing his concerns regarding Francesconi’s conduct to the Board at the
    executive session, Sukenik drafted a letter to the Board dated February 1, 2013, and
    reiterated his concerns about being asked to interfere with police operations. In the
    letter, Sukenik stated that he believed the interference with the police department
    violated township ordinances and state and federal laws. (R.R. at 52a, 118a-22a.)
    In addition to his complaints regarding Francesconi’s attempts to
    unilaterally interfere with the police department, Sukenik objected to the Board’s
    proposal to conduct a forensic tax audit as a substantial waste of taxpayer funds.
    On December 10, 2012, at the Board’s regularly scheduled meeting,
    Commissioner Bryce made a unilateral request for a forensic audit of Elizabeth’s
    complete financial records for a four-year period and a majority of the Board passed
    Bryce’s motion. Subsequently, Sukenik obtained information regarding a forensic
    audit and determined that it would be extremely costly and time consuming because
    the Board’s directive was vague and did not identify specific areas of concern or
    include any defined parameters. In addition, Sukenik did not believe a four-year
    forensic audit was warranted because an independent certified public accounting firm
    performed annual audit reports for Elizabeth for the years in question and those
    reports indicated that Elizabeth was in sound financial position.         Accordingly,
    Sukenik advised the Board that it should reconsider its decision because a four-year
    forensic audit would constitute a significant and unnecessary waste of taxpayer funds.
    The Board ultimately abandoned the four-year forensic audit. (R.R. at 305a-08a.)
    5
    On February 4, 2013, a majority of the Board voted to terminate
    Sukenik.
    On September 6, 2013, Sukenik filed a complaint against Appellees
    alleging violations of the Whistleblower Law and the Wage Payment Collection Act.4
    On November 12, 2013, Appellees filed preliminary objections to Sukenik’s wage
    payment claim. On December 2, 2013, Sukenik amended his complaint to withdraw
    his wage payment claim and instead asserted a breach of contract claim.                        On
    December 9, 2013, Appellees filed preliminary objections in the nature of a demurrer
    to the breach of contract claim, arguing that Sukenik could not assert a breach of
    contract claim in this matter.           On January 31, 2014, the trial court sustained
    Appellees’ preliminary objections and dismissed Sukenik’s breach of contract claim.
    On October 29, 2014, Appellees filed a motion for summary judgment, arguing that
    Sukenik failed to establish a whistleblower claim because he did not make a “good
    faith report” of “wrongdoing” or “waste” under the Whistleblower Law.                          On
    December 15, 2014, the trial court granted Appellees’ motion for summary judgment
    because it concluded that Sukenik did not report “wrongdoing” or “waste” sufficient
    to establish the essential elements of a whistleblower claim. (R.R. at 70a.)
    On appeal to this Court,5 Sukenik alleges that the trial court erred when
    it concluded that he did not report a “wrongdoing” because Francesconi’s unilateral
    4
    Act of July 14, 1961, P.L. 637, as amended, 43 P.S. §§ 260.1-260.45.
    5
    When reviewing a trial court’s grant of summary judgment, this Court’s standard of review
    is de novo and our scope of review is plenary. Pentlong Corporation v. GLS Capital, Inc., 
    72 A.3d 818
    , 823 n.6 (Pa. Cmwlth. 2013). A motion for summary judgment is appropriate if “there is no
    genuine issue of any material fact as to a necessary element of the cause of action.” Pa.R.C.P. No.
    1035.2(1). A grant of summary judgment is proper only when, “after examining the record in the
    light most favorable to the non-moving party, and resolving of all doubts as to the existence of a
    (Footnote continued on next page…)
    6
    interference with the police department violated section 1405 of Pennsylvania’s First
    Class Township Code (Code).6 Sukenik also alleges that his exclusion from the
    Board’s executive session violated the Ordinance and constituted a “wrongdoing.”
    Finally, Sukenik argues that the trial court erred when it concluded that his opposition
    to the forensic tax audit did not constitute a good faith report of “waste.”
    Discussion
    Section 3 of the Whistleblower Law, Act of December 12, 1986, P.L.
    1559, as amended, 43 P.S. §1423(a), protects employees who make a “good faith
    report” of a narrowly-defined “wrongdoing” or “waste.”                    Section 2 of the
    Whistleblower Law provides that a “good faith report” is “a report of . . . wrongdoing
    or waste which is made without malice or consideration of personal benefit and
    which the person making the report has reasonable cause to believe is true.” 43 P.S.
    §1422. Section 2 defines “wrongdoing” as “[a] violation which is not of a merely
    technical or minimal nature of a Federal or State statute or regulation, of a political
    subdivision ordinance or regulation or of a code of conduct or ethics designed to
    protect the interest of the public or the employer.” Id. “Waste” is “[a]n employer’s
    conduct or omissions which result in substantial abuse, misuse, destruction or loss of
    funds or resources belonging to or derived from Commonwealth or political
    subdivision sources.” Id. To establish a prima facie case under the Whistleblower
    Law, the plaintiff must prove by a preponderance of the evidence that he made a good
    (continued…)
    genuine issue of material fact against the moving party, the moving party is clearly entitled to
    judgment as a matter of law.” Pyeritz v. Commonwealth, 
    32 A.3d 687
    , 692 (Pa. 2011).
    6
    Act of June 24, 1931, P.L. 1206, as amended, 53 P.S. §56405.
    7
    faith report of wrongdoing or waste to the appropriate authorities prior to the alleged
    retaliation. O’Rourke v. Commonwealth, 
    778 A.2d 1194
    , 1200 (Pa. 2001).
    To establish a whistleblower claim, a report must specify how an
    employer is guilty of wrongdoing or waste. Gray v. Hafer, 
    651 A.2d 221
    , 225 (Pa.
    Cmwlth. 1994), aff’d, 
    669 A.2d 335
     (Pa. 1995). To constitute a wrongdoing, the
    violation must be one that the employer is charged to enforce for the public good or
    relate to the internal administration of the public employer.7 Id. at 225. The report
    must provide information that is sufficient to identify the law allegedly violated;
    reports of vague or subjectively wrong conduct are not considered wrongdoing under
    the Whistleblower Law. Riggio v. Burns, 
    711 A.2d 497
    , 501 (Pa. Super. 1998). The
    test is objective; it is irrelevant whether an employee believes the employer’s conduct
    constitutes wrongdoing, an actual violation is required.                    Kimes v. University of
    Scranton, __ F. Supp. 3d __ (M.D. Pa., Civil No. 3:14-CV-00091, filed Aug. 25,
    2015), slip op. at 20. The law that the employer violated must specifically define
    some prohibited conduct or it cannot be violated in a way that constitutes a
    “wrongdoing.” Evans v. Thomas Jefferson University, 
    81 A.3d 1062
    , 1072 (Pa.
    Cmwlth. 2013); Riggio, 
    711 A.2d at 501-03
    .
    7
    The Whistleblower Law defines an “employer” as “[a] public body or any of the following
    which receives money from a public body to perform work or provide services relative to the
    performance of work for or the provision of services to a public body: (1) [a]n individual; (2) [a]
    partnership; (3) [a]n association; (4) [a] corporation for profit; (5) [or a] corporation not for profit.”
    43 P.S. §1422.
    8
    Wrongdoing
    Sukenik alleges that his complaints regarding Francesconi’s unilateral
    interference with the police department constitute reports of “wrongdoing” because
    Francesconi’s conduct violated the Code,8 which states:
    The chief of police and policemen shall obey the orders of
    the board of township commissioners or such other person
    or committee as may be designated by ordinance or
    resolution of the board for such purposes.
    53 P.S. §56405. Sukenik argues that the Code prohibits Francesconi’s unilateral
    interference with the police department because he was not issuing orders on behalf
    of the Board or the Police Committee, nor was he designated by special ordinance or
    resolution to perform such action.
    This Court’s decision in Evans v. Thomas Jefferson University, 
    81 A.3d 1062
     (Pa. Cmwlth. 2013) is instructive. In Evans, a dispensing nurse at an addiction
    and rehabilitation clinic refused to administer methadone to a patient because she
    believed that the patient was intoxicated. The patient became angry and complained
    to the program director. The program director directed the clinic director to ask the
    nurse to administer the methadone, but the nurse refused. At the program director’s
    direction, the clinic director administered the methadone and, after she left, the nurse
    reported the program director’s conduct to her supervisor. The nurse was ultimately
    terminated and she filed a whistleblower action, alleging that she was terminated in
    retaliation for reporting the program director’s conduct, which allegedly violated
    federal and state law regulating who may administer controlled substances to patients.
    8
    The parties stipulate that Elizabeth is a First Class Township bound by the First Class
    Township Code. (Appellant’s brief at 21.)
    9
    The trial court granted the employer’s summary judgment motion and the nurse
    appealed.
    On appeal, this Court held that the provisions the nurse cited permitted
    licensed individuals to administer methadone, but they did not prohibit the conduct
    she reported; specifically, the program director’s override of the nurse’s assessment
    that the patient was intoxicated and command to the clinic director to administer the
    methadone. Consequently, because the complained of conduct was not prohibited,
    we affirmed the trial court’s order granting summary judgment for the employer
    because the nurse did not report a “wrongdoing” under the Whistleblower Law and,
    thus, could not prove the essential elements of a whistleblower claim. 
    Id. at 1072
    .
    Similarly, in Riggio v. Burns, 
    711 A.2d 497
     (Pa. Super. 1998), the
    plaintiff was a neurologist employed as an instructor by the Medical College of
    Pennsylvania, where she also served as Associate Director for the college’s epilepsy
    center. Several patients from the epilepsy center were referred to the college’s
    neurology department for surgery where electronic strips were placed on the patients’
    brains. During these surgeries, the supervising surgeon was not physically present
    and allowed residents to insert the electronic strips. Consequently, one patient died
    and another lapsed into a coma. The plaintiff opposed this procedure and demanded
    that the supervising surgeon perform the procedures himself or be physically present
    to supervise the residents. However, the supervising surgeon did not modify his
    procedure and the plaintiff sent a letter to the college’s Vice President of Clinical
    Affairs objecting to the practice. The plaintiff was subsequently terminated and filed
    a whistleblower action, alleging that she was terminated in retaliation for her report
    objecting to the surgical procedures.
    10
    The trial court granted the employer’s motion for summary judgment,
    holding that the college was not an “employer” under the Whistleblower Law. The
    Superior Court affirmed the trial court’s order on other grounds; the college was an
    “employer” as contemplated by the Whistleblower Law, but the plaintiff did not
    report a “wrongdoing.” The plaintiff cited licensing statutes for health care providers
    and medical practitioners to support her claim that she reported “wrongdoing.”
    However, the court held that the regulatory statutes provided only general licensing
    requirements and were too general and vague to constitute wrongdoing because they
    were subject to interpretation and did not specifically define what conduct was
    proscribed. 
    Id. at 501
    . The plaintiff also cited a Medicare regulation stating that the
    attending physician must supervise a resident performing major surgery to be eligible
    for Medicare reimbursement. However, the court rejected her argument, stating that
    “[the regulation] neither created a duty to supervise in person nor prohibited surgery
    in the absence of such personal supervision. Therefore, the regulation simply could
    not be violated as contemplated by the Whistleblower Law.” 
    Id. at 503
     (emphasis in
    original).
    Here, Sukenik’s argument that his objections to Francesconi’s unilateral
    interference with the police department constitute a good faith report of
    “wrongdoing” fails for the same reasons articulated in Evans and Riggio. “Under the
    provisions of the Code, (53 P.S. [§]56405), the Board of Township Commissioners
    are given the power of supervision of the police.” Banks v. Board of Commissioners
    of Upper Moreland Township, 
    298 A.2d 923
    , 925 (Pa. Cmwlth. 1973). Section 1405
    establishes a default chain of command that directs the police department to obey the
    Board’s orders or those of an individual or committee designated by resolution or
    ordinance. It grants the Board authority to give orders to the chief of police and
    11
    police officers, or designate that authority to another person or committee. As in
    Evans, section 1405 does not prohibit the conduct Sukenik allegedly reported;
    specifically, an individual commissioner unilaterally interfering with police
    department operations. As in Riggio, section 1405 does not specifically define what
    conduct is proscribed. It imposes no duty on individual commissioners to refrain
    from unilateral interference with the police department, nor does it prohibit such
    activity.     Consequently, Francesconi’s unilateral interference with the police
    department does not violate section 1405 as contemplated by the Whistleblower Law.
    Next, Sukenik argues that his February 1, 2013 letter to the Board
    constitutes a report of “wrongdoing” because his exclusion from the Board’s
    executive session violates the Ordinance.9 The relevant section of the Ordinance
    states:
    [The Township Manager] shall attend all Board of
    Commissioner’s meetings and shall have the right to take
    part in discussions, but he/she shall not vote. He/she shall
    prepare the agenda of each meeting and shall post same at
    the Township bulletin board at least twenty-four (24) hours
    before the meeting.
    (R.R. at 51a.)
    Sukenik’s February 1, 2013 letter reads as follows:
    This letter is to serve as a follow-up to the many
    conversations we have had, and to reiterate my position
    regarding several actions the Board has asked me to take in
    regard to the Police Department. Specifically, I have raised
    – and am now raising again – my belief and concern that
    these actions are in violation of relevant township
    9
    Notably, Sukenik did not allege violations of the Ordinance in his February 1, 2013 letter.
    (R.R. at 52a.)
    12
    ordinances and multiple laws regarding local government
    bodies in the Commonwealth of Pennsylvania, up to and
    including The Sunshine Act10 and The Civil Rights Act.11
    (R.R. at 52a.)
    In his February 1, 2013 letter, Sukenik makes no mention of his
    exclusion from the Board’s executive session.12 Indeed, he states that the purpose of
    his letter is to “reiterate [his] position regarding several actions the Board has asked
    [him] to take in regard to the Police Department” and his belief that “these actions are
    in violation of relevant township ordinances and multiple laws regarding local
    10
    65 Pa. C.S. §§ 701-716.
    11
    
    42 U.S.C. §§ 1981
    -2000h-6.
    12
    In Johnson v. Resources for Human Development, Inc., 
    789 F. Supp. 2d 595
     (E.D. Pa.
    2011), the plaintiff was the director of her employer’s adolescent employment services program.
    The plaintiff learned that a coworker was engaged in a sexual relationship with an underage
    individual who participated in the program and believed the coworker’s conduct was inappropriate
    and was prohibited by the employer’s policy regarding employees’ relationships.               She
    communicated her concerns to her supervisor and also stated that the coworker’s behavior was
    inappropriate because she was “[h]aving sex with a consumer that was underage.” 
    Id. at 598
    . The
    plaintiff was terminated five years later and initiated a whistleblower action, alleging that her
    termination was a retaliatory discharge for reporting her coworker’s wrongdoing. However, in her
    civil complaint, the plaintiff did not address her report of her coworker’s conduct, but instead
    alleged that her employer violated the law by failing to take any action in response to her report
    regarding her coworker’s relationship with a minor.
    The court granted the employer’s summary judgment motion and concluded that “[b]ecause
    Plaintiff never reported Defendants, their actions subsequent to her report are irrelevant in
    identifying the wrongdoing that she reported and for which she now seeks protection.” 
    Id. at 602
    .
    In other words, although the plaintiff made a report regarding her coworker’s alleged misconduct,
    she made no report regarding her employer’s response to her report, which was the basis for her
    civil complaint. The misconduct she alleged in her civil complaint was not the same misconduct
    she reported. Accordingly, summary judgment was appropriate because the plaintiff failed to report
    the wrongdoing she was alleging and, consequently, could not establish the essential elements of a
    whistleblower claim. 
    Id. at 601-02
    . Here, although Sukenik reported some conduct in his February
    1, 2013 letter, analogous to the plaintiff in Johnson, Sukenik never reported the conduct that was the
    basis for his complaint; specifically, his exclusion from the Board’s executive session.
    13
    government bodies in the Commonwealth of Pennsylvania, up to and including The
    Sunshine Act and The Civil Rights Act.” (R.R. at 52a.) It is clear that Sukenik’s
    February 1, 2013 letter only considered Francesconi’s unilateral attempts to interfere
    with the police department as misconduct. He stated that the letter was a follow-up to
    previous conversations concerning actions he was asked to take in regards to the
    police department and his belief that “these actions” violated various laws. The only
    actions the letter contemplates are the interference with the police department, not his
    exclusion from the Board’s executive session. Consequently, Sukenik did not report
    a wrongdoing under the Whistleblower Law because he failed to report the
    complained of conduct.
    Assuming arguendo that Sukenik’s February 1, 2013 letter constitutes a
    report, Sukenik’s argument still fails because he did not report a “wrongdoing.” The
    Ordinance provides that the Township Manager “shall attend all Board of
    Commissioner’s meetings.” (R.R. at 51a.) However, it is not clear whether the
    Ordinance requires attendance at every variation of a Board meeting, such as special
    meetings and committee meetings, or whether the Ordinance only contemplates
    meetings of the full Board. The Ordinance is subject to interpretation and, as Riggio
    advises, it is not clear that such ambiguous standards can be violated in a way that
    constitutes “wrongdoing” under the Whistleblower Law. Riggio, 
    711 A.2d at 501
    .
    Moreover, the Ordinance does not specifically define any prohibited
    conduct; it only creates the office of Township Manager and enumerates the powers
    and duties inherent in the position.   (R.R. at 48a-51a.) The relevant section of the
    Ordinance grants the Township Manager access to Board meetings and requires him
    to prepare and post the agenda for each meeting. The Ordinance does not prohibit an
    14
    individual commissioner from excluding the Township Manager from attendance at
    the Board’s executive sessions.
    Waste
    Finally, Sukenik avers that his opposition to the four-year forensic tax
    audit constitutes a report of “waste” under the Whistleblower Law because he
    asserted that the audit would constitute a substantial waste of taxpayer funds.
    However, the Law’s plain language forecloses his argument. The Whistleblower
    Law defines “waste” as “conduct or omissions which result in substantial abuse,
    misuse, destruction or loss of funds . . . .” 43 P.S. §1422 (emphasis added). Thus,
    when alleging that a substantial loss of funds constitutes waste, it is clear that some
    actual loss must occur.
    Here, the Board abandoned the tax audit.          Consequently, even if
    Sukenik’s averment is accurate and the audit would have resulted in a substantial
    waste of taxpayer funds, no actual loss occurred because the audit was never
    performed. A report of hypothetical loss is insufficient to trigger the Whistleblower
    Law’s protection. See, e.g., Anderson v. Board of School Directors of Millcreek
    Township School District, 
    574 Fed. Appx. 169
    , 173-74 (3d Cir. 2014) (holding that
    the plaintiff’s concerns that the defendant may engage in improper conduct did not
    constitute a report of wrongdoing under the law because the statements were purely
    hypothetical).
    Having reviewed the record in the light most favorable to Sukenik and
    resolving all doubts regarding the existence of a material fact against Appellees, we
    conclude that Sukenik failed to establish the essential elements of a whistleblower
    15
    claim because he did not report a “wrongdoing” or “waste” as defined by the
    Whistleblower Law.
    Accordingly, we affirm the trial court’s order granting summary
    judgment in favor of Appellees.
    ________________________________
    PATRICIA A. McCULLOUGH, Judge
    16
    IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Aaron Sukenik,                         :
    Appellant           :
    :    No. 505 C.D. 2015
    v.                         :
    :
    Township of Elizabeth, Gene            :
    Francesconi, J. Larry Vota, Claire     :
    Bryce and Chris Evans                  :
    ORDER
    AND NOW, this 5th day of January, 2016, the December 15, 2014
    order of the Court of Common Pleas of Allegheny County is affirmed.
    ________________________________
    PATRICIA A. McCULLOUGH, Judge