[27]*27
OPINION
Justice NIGRO.
In this appeal, Appellants Edward and Clare Gibbons argue that it was improper for the trial court to consider the Commonwealth’s appeal of a municipal court order granting a judgment of acquittal. We agree, and therefore reverse.
Appellants were charged with reckless endangerment of another person,1 simple assault,2 and criminal conspiracy3 as a result of an altercation they had with their neighbors on December 27, 1997. During Appellants’ bench trial in municipal court, the Commonwealth presented the testimony of three witnesses. Two of the witnesses testified that the altercation took place on December 12, 1997, while one witness testified that it took place on March 12, 1997. After the Commonwealth rested, Appellants moved for a judgment of acquittal pursuant to Pa.R.Crim.P. 1124(a)(1).4 Appellants argued that the Commonwealth had failed to meet its burden of proof because the complaint charged Appellants with acts committed on December 27, 1997, but the Commonwealth’s witnesses had only testified to acts occurring on either December 12, 1997 or on March 12, 1997. In response to Appellants’ motion, the assistant district attorney asserted that she made a mistake as to the date of the altercation when eliciting the Commonwealth’s witnesses’ testimony and requested permission to amend the transcript. The municipal court refused this request and granted Appellants’ motion. Subsequently, the Commonwealth filed a petition for writ of certiorari with the [28]*28trial court, seeking a new trial. Following oral argument on September 24, 1998, the trial court granted the Commonwealth’s petition, reversing the judgment of acquittal and remanding for a new trial. On appeal, the Superior Court affirmed with President Judge McEwen dissenting.
Under the Double Jeopardy Clauses of both the United States and Pennsylvania Constitutions, as well as under the Pennsylvania Crimes Code, a second prosecution for the same offense after acquittal is prohibited. See U.S. CONST, amend. V; PA. CONST, art. I, § 10; 18 Pa.C.S. § 109(1).5 This rule barring retrial is confined to cases where the prosecution’s failure to meet its burden is clear and a second trial would merely afford the prosecution another opportunity to supply evidence that it failed to put forth in the first proceeding. See Commonwealth v. Vogel, 501 Pa. 314, 461 A.2d 604, 609-610 (1984) (citing Burks v. U.S., 437 U.S. 1, 17, 98 S.Ct. 2141, 57 L.Ed.2d 1 (1978)). “This prohibition prevents the State from honing its trial strategies and perfecting its evidence through successive attempts at conviction. Repeated prosecutorial sallies would unfairly burden the defendant and create a risk of conviction through sheer governmental perseverance.” Id. (citing Green v. United States, 355 U.S. 184, 187-188, 78 S.Ct. 221, 2 L.Ed.2d 199 (1957)).
Double Jeopardy also necessarily bars an appeal by a state from a verdict of acquittal. See Smalis v. Pennsylvania, 476 U.S. 140, 106 S.Ct. 1745, 90 L.Ed.2d 116 (1986); Commonwealth v. Maurizio, 496 Pa. 584, 437 A.2d 1195 (1981). A judgment of acquittal, whether based on a verdict of not guilty or on a ruling by the court that the evidence was [29]*29insufficient to convict, may not be appealed. See United States v. Scott, 437 U.S. 82, 91, 98 S.Ct. 2187, 57 L.Ed.2d 65 (1978). The trial court’s characterization of its action does not necessarily control the classification of the action. Commonwealth v. McDonough, 533 Pa. 283, 621 A.2d 569, 573 (1993). Rather, a defendant is “acquitted” when the “ruling of the judge, whatever its label, actually represents a resolution [in the defendant’s favor], correct or not, of some or all of the factual elements of the offense charged.” Id. at 97, 621 A.2d 569 (quoting United States v. Martin Linen Supply, 430 U.S. 564, 571, 97 S.Ct. 1349, 51 L.Ed.2d 642 (1977)).
Here, both the trial court and the Superior Court concluded that the verdict of acquittal entered by the municipal court in the instant case did not constitute an acquittal for purposes of double jeopardy. The Superior Court reasoned that “[t]he [municipal] judge’s comments at the hearing indicated that he did not grant Appellants’ motion because he determined that they were innocent of the charges. Rather, the judge determined that the testimony did not support the charges set forth in the criminal information because of the discrepancy in the dates.” Commonwealth v. Gibbons, Nos. 3169 and 3202 Philadelphia 1998, slip op. at 5, 752 A.2d 420 (Pa.Super.2000). Consequently, the Superior Court found that the municipal court’s ruling could not be construed as an adjudication on the merits and therefore, the trial court properly considered the Commonwealth’s appeal from the judgment of acquittal. We disagree.
A review of the record clearly reveals that the municipal court granted Appellants’ motion for judgment of acquittal based on the fact that the Commonwealth had failed to meet its burden. The record, in pertinent part, reads:
[ASSISTANT DISTRICT ATTORNEY]: Respectfully, I am able to and I am asking Your Honor to move to amend the transcript to change the date to the 27th, a minor detail, like respectfully a date. If we ask them what day it was, we asked them specifically what happened, there is no question in your mind, Your Honor, that something happened at this [30]*30time, and I am correcting a minor clerical mistake on my part on reading from my notes.
THE COURT: Well, counsel—
[ASSISTANT DISTRICT ATTORNEY]: And the incident still happened. It still happened in December. Are you saying—
THE COURT: I’m not saying that the incident didn’t happen, but the thing is, the Commonwealth is duty-bound to establish beyond a reasonable doubt that on 12/27/97, that this event occurred. You have rested your case. There has not been an iota of evidence to establish that you made your burden out for this incident on 12/27/97. [ASSISTANT DISTRICT ATTORNEY]: Well, respectfully, Your Honor, I think that the Commonwealth right now and the victims, I misread the day in question, the day, the date, the year, the time, the location, the specific facts, there’s no question in Your Honor’s mind as to what happened on that time, not even a month period, and my path is material, a 15-day period on or about December 1997.
[ASSISTANT DISTRICT ATTORNEY]: I’m asking you to let me amend any reference in the transcript.
THE COURT: No.
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[27]*27
OPINION
Justice NIGRO.
In this appeal, Appellants Edward and Clare Gibbons argue that it was improper for the trial court to consider the Commonwealth’s appeal of a municipal court order granting a judgment of acquittal. We agree, and therefore reverse.
Appellants were charged with reckless endangerment of another person,1 simple assault,2 and criminal conspiracy3 as a result of an altercation they had with their neighbors on December 27, 1997. During Appellants’ bench trial in municipal court, the Commonwealth presented the testimony of three witnesses. Two of the witnesses testified that the altercation took place on December 12, 1997, while one witness testified that it took place on March 12, 1997. After the Commonwealth rested, Appellants moved for a judgment of acquittal pursuant to Pa.R.Crim.P. 1124(a)(1).4 Appellants argued that the Commonwealth had failed to meet its burden of proof because the complaint charged Appellants with acts committed on December 27, 1997, but the Commonwealth’s witnesses had only testified to acts occurring on either December 12, 1997 or on March 12, 1997. In response to Appellants’ motion, the assistant district attorney asserted that she made a mistake as to the date of the altercation when eliciting the Commonwealth’s witnesses’ testimony and requested permission to amend the transcript. The municipal court refused this request and granted Appellants’ motion. Subsequently, the Commonwealth filed a petition for writ of certiorari with the [28]*28trial court, seeking a new trial. Following oral argument on September 24, 1998, the trial court granted the Commonwealth’s petition, reversing the judgment of acquittal and remanding for a new trial. On appeal, the Superior Court affirmed with President Judge McEwen dissenting.
Under the Double Jeopardy Clauses of both the United States and Pennsylvania Constitutions, as well as under the Pennsylvania Crimes Code, a second prosecution for the same offense after acquittal is prohibited. See U.S. CONST, amend. V; PA. CONST, art. I, § 10; 18 Pa.C.S. § 109(1).5 This rule barring retrial is confined to cases where the prosecution’s failure to meet its burden is clear and a second trial would merely afford the prosecution another opportunity to supply evidence that it failed to put forth in the first proceeding. See Commonwealth v. Vogel, 501 Pa. 314, 461 A.2d 604, 609-610 (1984) (citing Burks v. U.S., 437 U.S. 1, 17, 98 S.Ct. 2141, 57 L.Ed.2d 1 (1978)). “This prohibition prevents the State from honing its trial strategies and perfecting its evidence through successive attempts at conviction. Repeated prosecutorial sallies would unfairly burden the defendant and create a risk of conviction through sheer governmental perseverance.” Id. (citing Green v. United States, 355 U.S. 184, 187-188, 78 S.Ct. 221, 2 L.Ed.2d 199 (1957)).
Double Jeopardy also necessarily bars an appeal by a state from a verdict of acquittal. See Smalis v. Pennsylvania, 476 U.S. 140, 106 S.Ct. 1745, 90 L.Ed.2d 116 (1986); Commonwealth v. Maurizio, 496 Pa. 584, 437 A.2d 1195 (1981). A judgment of acquittal, whether based on a verdict of not guilty or on a ruling by the court that the evidence was [29]*29insufficient to convict, may not be appealed. See United States v. Scott, 437 U.S. 82, 91, 98 S.Ct. 2187, 57 L.Ed.2d 65 (1978). The trial court’s characterization of its action does not necessarily control the classification of the action. Commonwealth v. McDonough, 533 Pa. 283, 621 A.2d 569, 573 (1993). Rather, a defendant is “acquitted” when the “ruling of the judge, whatever its label, actually represents a resolution [in the defendant’s favor], correct or not, of some or all of the factual elements of the offense charged.” Id. at 97, 621 A.2d 569 (quoting United States v. Martin Linen Supply, 430 U.S. 564, 571, 97 S.Ct. 1349, 51 L.Ed.2d 642 (1977)).
Here, both the trial court and the Superior Court concluded that the verdict of acquittal entered by the municipal court in the instant case did not constitute an acquittal for purposes of double jeopardy. The Superior Court reasoned that “[t]he [municipal] judge’s comments at the hearing indicated that he did not grant Appellants’ motion because he determined that they were innocent of the charges. Rather, the judge determined that the testimony did not support the charges set forth in the criminal information because of the discrepancy in the dates.” Commonwealth v. Gibbons, Nos. 3169 and 3202 Philadelphia 1998, slip op. at 5, 752 A.2d 420 (Pa.Super.2000). Consequently, the Superior Court found that the municipal court’s ruling could not be construed as an adjudication on the merits and therefore, the trial court properly considered the Commonwealth’s appeal from the judgment of acquittal. We disagree.
A review of the record clearly reveals that the municipal court granted Appellants’ motion for judgment of acquittal based on the fact that the Commonwealth had failed to meet its burden. The record, in pertinent part, reads:
[ASSISTANT DISTRICT ATTORNEY]: Respectfully, I am able to and I am asking Your Honor to move to amend the transcript to change the date to the 27th, a minor detail, like respectfully a date. If we ask them what day it was, we asked them specifically what happened, there is no question in your mind, Your Honor, that something happened at this [30]*30time, and I am correcting a minor clerical mistake on my part on reading from my notes.
THE COURT: Well, counsel—
[ASSISTANT DISTRICT ATTORNEY]: And the incident still happened. It still happened in December. Are you saying—
THE COURT: I’m not saying that the incident didn’t happen, but the thing is, the Commonwealth is duty-bound to establish beyond a reasonable doubt that on 12/27/97, that this event occurred. You have rested your case. There has not been an iota of evidence to establish that you made your burden out for this incident on 12/27/97. [ASSISTANT DISTRICT ATTORNEY]: Well, respectfully, Your Honor, I think that the Commonwealth right now and the victims, I misread the day in question, the day, the date, the year, the time, the location, the specific facts, there’s no question in Your Honor’s mind as to what happened on that time, not even a month period, and my path is material, a 15-day period on or about December 1997.
[ASSISTANT DISTRICT ATTORNEY]: I’m asking you to let me amend any reference in the transcript.
THE COURT: No.
[ASSISTANT DISTRICT ATTORNEY]: To the 27th.
THE COURT: No, I will not. You put on — you closed, you rested, that’s it.
[ASSISTANT DISTRICT ATTORNEY]: Your Honor, counsel is making [the motion] on a technicality. Counsel would like-—
THE COURT: Yes, but the thing is, that is why counsel is there. Counsel is there to make sure they get a fair trial.
[ASSISTANT DISTRICT ATTORNEY]: Your Honor, this is not what a motion for acquittal is for, and you know it. A motion for acquittal is not for a typographical error on the Commonwealth’s notes.
[31]*31THE COURT: But there is nothing else. There is not an iota, not a scintilla of evidence that indicated that this was, this happened, this even happened on the 27th of December. Judgment of acquittal is granted.
N.T., 5/22/98, at 79-87 (emphasis added). In light of this discussion, it seems clear that the municipal court granted the motion for judgment of acquittal on the basis that the Commonwealth failed to present sufficient evidence to convict Appellants of the offenses as charged. Since the judgment of acquittal was based on a ruling by the municipal court that the evidence was insufficient to convict, the Commonwealth was precluded from appealing that order. See 18 Pa.C.S. § 109(1); Scott, 437 U.S. at 91, 98 S.Ct. 2187. Thus, it was improper for the trial court to consider the Commonwealth’s appeal and the order of the trial court remanding this case to the municipal court for a new trial is therefore reversed. Jurisdiction relinquished.
Justice NEWMAN did not participate in the consideration or decision of this case.
Justice SAYLOR files a concurring opinion.
Justice CASTILLE dissents.