IN THE COMMONWEALTH COURT OF PENNSYLVANIA 
 Walter R. Becroft,  
 : 
 Petitioner 
 : : 
 v. 
 : 
 No. 1570 C.D. 2001 
 : 
 Submitted: December 28, 2001 
 Unemployment Compensation  
 : 
 Board of Review, 
 : 
 Respondent 
 : 
 BEFORE: HONORABLE DAN PELLEGRINI, Judge 
 HONORABLE ROCHELLE S. FRIEDMAN, Judge 
 HONORABLE JIM FLAHERTY, Senior Judge 
 OPINION NOT REPORTED 
 MEMORANDUM OPINION 
 BY JUDGE FRIEDMAN  
 FILED:  February 8, 2002 
 Walter R. Becroft (Claimant) petitions for review of the June 7, 2001 
 order of the Unemployment Compensation Board of Review (UCBR) affirming a 
 referee's decision to deny Claimant unemployment compensation benefits on the 
 basis that he was dismissed from his employment for willful misconduct under 
 section 402(e) of the Unemployment Compensation Law (Law). 

   We affirm. 
                                         
 Claimant worked as a manager-in-training for Express Car & Truck 
 Rental, Inc. (Employer) from January 28, 2000 to November 2, 2000, at a final 
 weekly salary of $375.00 plus a "draw against" bonus, for a total salary of $500.00 
 per week.  (UCBR's Findings of Fact, No. 1.)  Employer has a policy that prohibits 
 an employee from falsifying any invoice or document.  Further, placing false or 
 misleading information on documents or knowingly processing such documents is 
 grounds for disciplinary action up to and including discharge.  (UCBR's Findings 
 of Fact, No. 3.)  Employer's policy provides that if an employee needs to alter or 
 correct important information on documents, the employee is required to bring the 
 information to the attention of a supervisor before making any changes.  (UCBR's 
 Findings of Fact, No. 4.)  Claimant was aware of Employer's policies.  (UCBR's 
 Findings of Fact, No. 5.) 

 At the time of hire, Employer trained Claimant in upselling vehicles. 
 (UCBR's Findings of Fact, No. 2.)  At the end of October of 2000, Employer 
 learned that Claimant had been falsifying his upselling records in order to increase 
 his bonus money and confronted Claimant with the falsified upselling records. 
 (UCBR's Findings of Fact, Nos. 6-7.)  Claimant admitted to falsifying the records 
 in order to obtain more bonus money, without informing Employer that a 
 supervisor had permitted him to make these changes.  (UCBR's Findings of Fact, 
 Nos. 8-9.)  On October 2, 2000, Employer discharged Claimant for violating the 
 policy regarding falsification of documents.  (UCBR's Findings of Fact, No. 10.) 

 Following his discharge, Claimant applied for unemployment 
 compensation benefits, but the Philadelphia UC Service Center (UC Service 
 Center) denied the benefits.  (O.R., Item No. 2.)  Claimant appealed, and a hearing 
 was held before a referee on January 30, 2001.  Neither Claimant nor his counsel 
 appeared at the hearing because they believed the hearing had been postponed. 
 (UCBR's Findings of Fact, No. 11.)  Employer did appear and presented evidence. 
 Following the hearing, the referee affirmed the determination of the UC Service 
 Center to deny Claimant benefits. 

 Claimant filed a petition with the UCBR for a new hearing.  The 
 UCBR granted the petition, remanding the case to a referee to act as a hearing 
 officer for the UCBR.  At the second hearing, held on April 4, 2001, Claimant 
 appeared and presented evidence, but Employer did not appear. 

 Following the April 4, 2001 hearing, the UCBR affirmed  the 
 determination of the referee to deny Claimant benefits.  The UCBR concluded that 
 Claimant had good cause for his failure to appear at the first hearing before the 
 referee, allowing the UCBR to consider Claimant's testimony from the second 
 hearing in reaching its decision.  However, the UCBR resolved the conflict in the 
 testimony in favor of Employer.  The UCBR further determined that, in light of the 
 fact that Claimant admitted that he falsified records in order to receive money to 
 which he was not entitled, Claimant did not have good cause for his violation of 
 Employer's policies.  Thus, the UCBR agreed that Claimant was ineligible for 
 benefits under section 402(e) of the Law. 

 Claimant now petitions this court for review of the UCBR's order. 

 Claimant argues that the UCBR's consideration of the testimony of Employer's 
 witness, which was not subject to cross-examination, violated Claimant's due 
 process rights and the UCBR's own procedural rules.  We disagree. 

 In an unemployment compensation proceeding, "[t]he issuance of 
 subpoenas to compel the attendance of witnesses . . . may be obtained on 
 application to the [UCBR], referee or at any local employment office. . . ."  34 Pa. 
 Code §101.31.  Referees have the power to issue summons or subpoenas to compel 
 the attendance of witnesses at hearings pursuant to section 506 of the Law, 43 P.S. 
 §826.  Farmland Industries, Inc. v. Unemployment Compensation Board of 
 Review, 478 A.2d 524 (Pa. Cmwlth. 1984).  However, a party must request that a 
 subpoena be issued; the referee has no affirmative duty to subpoena witnesses 
 absent a timely application from the proper party.  Id. 

 Here, in order to cross-examine Employer's witness, Claimant should 
 have applied to obtain a subpoena to compel the witness to appear at the second 
 hearing, especially when Employer had already appeared at the first hearing and 
 presented its case.  Claimant failed to do so, and, thus, he cannot now complain 
 that his rights were violated when Employer did not appear for cross-examination. 
                                         
 Claimant next argues that the UCBR erred in failing to acknowledge 
 the evidence Claimant submitted to contradict the testimony of Employer's 
 witness.  Again, we disagree. 

 In an unemployment compensation proceeding, the UCBR is the 
 ultimate fact-finder and is free to resolve conflicts in evidence and to determine the 
 credibility of witnesses.  Keystone Coca-Cola Bottling Corporation v. 
 Unemployment Compensation Board of Review, 693 A.2d 637 (Pa. Cmwlth. 
 1997), appeal denied, 553 Pa. 684, 717 A.2d 535 (1998).  Thus, the UCBR is free 
 to believe some, all or none of the evidence presented.  See  id.  The UCBR's 
 findings are conclusive on appeal so long as the record, taken as a whole, contains 
 substantial evidence to support those findings.  Peak v. Unemployment 
 Compensation Board of Review, 509 Pa. 267, 501 A.2d 1383 (1985).  Substantial 
 evidence is "such relevant evidence as a reasonable mind might accept as adequate 
 to support a conclusion."  Id. at 275, 501 A.2d at 1387 (quoting  Murphy v. 
 Department of Public Welfare, 480 A.2d 382, 386 (Pa. Cmwlth. 1984)).  The mere 
 fact that certain evidence is not discussed in the UCBR's opinion does not mean 
 that the UCBR failed to consider that evidence. 

 In this case, Human Resources Director for Employer, John Yoast, 
 testified that Employer's audits show that Claimant improperly changed invoices 
 for rental agreements to inflate his bonus.  (N.T. of 1/30/01 at 4.)  Then, Yoast 
 explained the computer printouts of the audit, which showed Claimant's employee 
 number and the incorrect entries Claimant made, such as entering in a $69.99 rate 
 for a $29.99 compact car, giving himself a percentage of the $40.00 price 
 difference.  (N.T. of 1/30/01 at 5-6; Employer's Ex. 1.)  Although Claimant 
 testified that he never admitted to upselling and entered data into the computer as 
 his supervisor instructed, the UCBR is free to resolve any conflicts in testimony in 
 favor of Employer. 


 Because Yoast's testimony, accepted by the UCBR, provides 
 substantial evidence to support the UCBR's finding that Claimant violated 
 Employer's document falsification policy, we must accept that finding as 
 conclusive.  Due to this violation of Employer's policy, the UCBR properly 
 concluded that Claimant's action constituted willful misconduct, 
  and he remained  ineligible for benefits. 

 _____________________________ ROCHELLE S. FRIEDMAN, Judge