IN THE COMMONWEALTH COURT OF PENNSYLVANIA    
Jenny A. DeCoskey,
Petitioner
  v. 
Unemployment Compensation  2004 Board of Review
 Respondent
Submitted:  August 27,

BEFORE: 
HONORABLE BERNAR D L. McGINLEY, Judge    
HONORABLE BONNIE BRIGANCE LEADBETTER, Judge   
HONORABLE JAMES R. KELLEY, Senior Judge   
OPINION NOT REPORTED  
 MEMORANDUM OPINION  BY SENIOR JUDGE KELLEY      
FILED:  November 1, 2004      

Jenny A. DeCoskey (Claimant), proceeding  pro se , petitions for 
review from an order of the Unemployment Compensation Board of Review  
(Board), which affirmed the decision  of an unemployment compensation 
referee  (referee) and denied benefits.  

We affirm.      

Claimant was employed as a full-tim e Social Services Director with  
Garvey Manor Nursing Home (Employer), an assisted living facility, 
from 1975 until  her last day of work on November 10, 2003 when she 
was terminated.  Claimant filed  an application for unemploy ment 
compensation benefits, which was denied by the  UC Service Center on 
the basis that Clai mant was ineligible for benefits under  Section 
402(e) of the Unem ployment Compensation Law 1 (Law) for willful 
misconduct.  Claimant  timely appealed  the UC Service Ce nter's 
Notice of   Determination and th e matter  was heard before a referee.  
T he referee affirmed and  denied benefits.  Claimant then appealed 
the referee's decision to the Board.      

Upon review of the  testimony and the evidence submitted at th e  
referee's hea ring, t he B oard  made the following findings of  
fact.  Em ployer's rule s  prohibit employees from accepti ng gifts 
from residents or  their family.  Claimant  knew or should have known 
of  this rule, and also th at entering  into loan  arrangements with 
a resid ent amounted to a conflict fo r Employer and put Employer   
at risk of a llegations of re sident a buse.  A s pa rt  of her 
employment, Claimant had  access to the resident's financial records.   
In violation of Employer's policy,  Claimant accepted a $3,000 loan 
from a reside nt.  Claimant was al legedly financially  strapped 
despite significant assets. Claimant was aware that this resident's 
memory  was failing.  Cl aimant asserted that she did not b elieve 
that loans were pro hibited by  the rules but failed to check with 
management before entering into the arrangement. Claimant initially 
discouraged the resident from offering her cash because she did not  
want it to app ear that she was "t aking something from someone."  
Claimant believed  that checks with an alle ged w ritten prom ise 
t o re pay were more appropriate.    Employer discharged Claimant 
as a result of a policy or rule violation.    The  Board resolved 
the confli cts in testimony, in re levant part, in favor  of 
Employer.  

Based upon th ese findings, the Bo ard concluded that  
Claimant was   discharged for a delibe rate violation of Employer's 
rule s an d, as a resu lt, in eligible  for benefits for willful 
m isconduct.   

By order dated Marc h 26, 2004, the Board   affirmed the decision 
of the referee and denied benefits.   
 
   Claimant now petitions fo r review with  this Court. 2  Cl aimant 
h as  presented the following questions for our review:    
	1.  Whether th e Boar d er red in denying Claimant unemployment 
	compensation benefits.   
 	2.  Whether the Board's opini on that Claima nt's actions  
	constituted willful misconduct  is supported by substantial  
 	evidence. 

Claimant contends that the Boar d's findings are not supported by 
substantial evidence and do not support the conclusion that Claimant's
actions constituted willful misconduct. We disagree. To begin, 
findings of fact are conclusive upon review provided that the record, 
taken as a whole, contains substantial evidence to support the findings.
Taylor v. Unem ployment Com pensation Board of Review , 474 Pa. 351,  
378 A.2d 829 (1977).  Substantial evidence  is such relevant evidence 
that a  reasonable mind might accept  as adequate to   support  a  
conclusion.    Hercules  v.  Unemployment Com pensation Board of Review , 
604 A.2d 1159  (Pa. Cmwlth. 1992).  The Board is the ultimate fact finder 
and is, therefore, entitled  to m ake its own determ inations as to 
w itness credibility and evidentiary weight.    Peak v. Unem ployment 
Com pensation Board of Review , 509 Pa. 267,  501 A.2d 1383 (1985).      

Section 402(e) of the Law provides in pertinent part: 
 
 An employee shall be ineligible for compensation for any week--- 
    (e) In which his unem ployment is due to hi s discharge or 
	tem porary suspension from  work for wi llful  misconduct 
	connected with his work,  irrespective of whether or not  
	such work is  "employment" as defined in   the act.   
	43 P.S. $ 802(e).  The term "willful m isconduct" is not 
	defined in the Law.  Our  Supreme Court has defined "willful 
	m isconduct" as an act of wanton or willful  disregard of 
	the employer's interests, a deliberate violation of the 
	employer's rules,  a disregard of the standards of behavior 
	which the employer has a right to expect of  an em ployee, 
	or negligence indicating an  intentional disregard of the 
	em ployer's  interests or of the em ployee's duties and 
	ob ligations to the em ployer.  Navickas v.  Unemployment 
	Compensation Board of Review , 567 Pa. 298, 304, 787 A.2d 284,  288 (2001).  

Whether an em ployee's c onduct rises to the level of willful  misconduct 
is a matter of law subj ect  to  appellate  review.    Id.;  Miller  
v.  Unemployment Com pensation Board of Review , 405 A.2d 1034  (Pa. 
Cmwlth. 1979).  The burden of pr oving willful m isconduct rests with 
the  employer.    Navickas;  Brant  v.  Unemployment Co mpensation Board 
of Review ,  477 A.2d 596 (Pa. Cmwlth. 1984).  Once  an em ployer has 
shown that the  employee violated a work rule, the em ployee may show 
that his conduct was  justified and reasonable under the circ umstances.
Kelly  v. Unem ployment  Compensation Board of Review, 747 A.2d 436 (Pa. 
Cmwlth. 2000); Kalenevitch v.  Unemployment Co mpensation Board of Review , 
531  A.2d 590 (Pa. Cmwlth.  1987), petition for allowance of appeal denied, 
517 Pa. 625, 538 A.2d 878 (1988). Here, the Board ultimately found that 
Claimant was term inated  because she violated a facility rule.  Employer 
presented credible evidence that it has a rule prohibiting employees 
from accepting gifts from residents. The purpose of such a rule is to
protect the residents of the facility from  solicitation and 
financial  exploitation.  As an employee of 28 years, Claimant should 
have been  well aware of Employer's rule and the rationale behind it.     

Notwithstanding the facility's written rule prohibiting the solicitation 
or acceptance of gifts from residents, Claimant accepted a loan in the  
amount of $3,000  from a resident.  While  Claimant argues that the rule 
only prohibits gifts not loans,  we believe that the solicitation and 
acceptance of a loan from a resident at a  nursing facility by a staff 
member has the o bvious appearance of impropriety and is  sufficiently 
embraced within Employer's policy.      

Even if Employer did not have a  rule in place, Claimant's conduct   
evidences  a  complete  disregard  of  the  professional and ethical 
standards of  behavior which Employer has a  right to expect of an employee.  
Claimant,  as the  Social  Services  Director  for  Employer,  occupied 
a  position of trust with the  residents and their families .  By 
accepting money from  an 89-year-old resident  suffering from dementia, 
Cl aimant clearly abused her position of trust and put  Employer at 
risk for allegations of resident abuse.  Claimant herself admits that 
her actions constituted a lapse in judgment.  N.T. at 27.      

Having established the existence of a reasonable work rule and Claimant's 
violation thereof, the remaining question is whether Claimant can show  
good cause for her conduct.  Claim ant asserts  that this was an isolated 
incident in  an otherwise successful career and  should not rende r her 
ineligible for  unemployment compensation.  The law is  clear that even  
a single incident, if sufficiently serious,  as is the case here , may 
warrant a conclusion of willful  misconduct for purposes of denying 
unem ployment benefit s.  See  Williams v.  Unemployment Com pensation 
Board of Review , 380 A.2d 932  (Pa. Cmwlth. 1977).    Claimant  further  
asserts that she was justified in accepting  the money because of her 
strained financia l situation and, under the circumstances,  her actions 
were at least reasonable.   However, conduct mo tivated by personal  
financial gain does not constitute good cause to violate a work rule.      

For these reasons, we conclude that the Board did not er r in finding that  
Claimant is ineligible fo r unemployment comp ensation under Section 402(e) 
of the  Law.  Accordingly, the order of the Board is affirmed.      
 
        _________________________________          JAMES R. KELLEY, Senior Judge