OPINION BY
Judge BROBSON.
I. INTRODUCTION
In these consolidated appeals,1 three Commonwealth agencies — the Office of the Budget (Budget), the Department of Conservation and Natural Resources (DCNR), and the Department of General Services (DGS) (collectively, Agencies) — seek our review of separate but related decisions by the Office of Open Records (Open Records) pursuant to our statutory jurisdiction under the Right-to-Know Law (RTKL).2
The records at issue are certified payroll records of third-party contractors who entered into contracts with the Commonwealth of Pennsylvania for public projects. The certified payroll records of these nongovernmental employers contain information relating to each of the contractors’ employees who worked on the particular public project, such as each employee’s name, social security number, home address, hourly rate of pay, gross amount of wages earned, number of hours worked, amount deducted from gross pay for taxes and/or benefits, and net pay.3 In response to RTKL requests for copies of these certified payroll records, the Agencies produced only redacted versions of the certified payrolls. The requesters challenged the Agencies’ productions, and Open Records appeals officers directed the Agencies to release un-redacted copies of the certified payroll records.
Having reviewed the record in these consolidated appeals as a whole, and based on the findings of fact and conclusions of law set forth below, we reverse the final determinations of the Open Records appeals officers.
II. FACTS AND PROCEDURAL POSTURE
A. DCNR v. Office of Open Records (Gribbin)
On April 17, 2009, Thomas M. Gribbin, Sr. (Gribbin) requested4 the release of all [932]*932certified payroll records submitted by contractor Marion Hill Associates, Inc. and all subcontractors that had been working on a construction project identified in Gribbin’s request as “Marina Dock Rehabilitation.” DCNR responded by letter dated April 24, 2009, enclosing redacted copies of the requested records. DCNR redacted the Social Security numbers and home addresses of the contractors’ employees, taking the position that this information was exempt under the RTKL. The letter further informed Gribbin that he had a right to appeal the response to Open Records because of the redactions.
On April 27, 2009, Gribbin sent a letter to Open Records, identical to his original request for documents. By a second letter to Open Records dated April 28, 2009, Gribbin indicated that he wished to appeal DCNR’s April 24th decision to produce only redacted copies of the certified payroll records.5 Open Records sent a letter to Gribbin and DCNR on May 1, 2009, describing the process Open Records uses to evaluate appeals, including proceedings before appeals officers, who, according to the letter, may or may not conduct a hearing on the appeal.
Open Records assigned an appeals officer to decide Gribbin’s appeal. Following various e-mail correspondence, DCNR submitted a brief in support of its denial of the requested information. In its cover letter accompanying the brief, DCNR asked the appeals officer to conduct a hearing to allow DCNR to present evidence of the potential personal harm that would result if Open Records required DCNR to release the information. The appeals officer denied the request by email dated May 28, 2009.
In its brief to Open Records, DCNR argued that home addresses do not constitute records under the RTKL because they are (1) exempt under Section 708(b)(1)(h) of the RTKL6 (records the disclosure of which “would be reasonably likely to result in a substantial and demonstrable risk of physical harm to the personal security of an individual”) and Section 708(b)(6)(i)(A)7 (personal identification information ... “[a] record containing all or part of a person’s Social Security number, driver’s license number, personal financial information, home, cellular or personal telephone numbers, personal e-mail addresses, employee number or other confidential personal identification number”) and (2) they are exempt under the RTKL because the RTKL exempts any information that is exempt under federal or state law, regulation, or judicial decree (under the theory that an individual has a constitutional right to privacy). Around the time DCNR submitted its brief, the contractor that was performing the subject construction sought to intervene.
The Open Records appeals officer issued a Final Determination on June 1, 2009, granting Gribbin’s open records appeal and permitting him access to the home addresses of the contractor’s employees whose wage information was included on the certified payroll records. The appeals officer referred to earlier decisions of Open Records that had specifically held that addresses were not the subject of any [933]*933exemption in the RTKL under Section 708(b)(6) because that provision, which defines “personal identification information,” specifically exempts only the home addresses of individuals such as law enforcement officers and judges. Also, with regard to Section 708(b)(1) of the RTKL, the appeals officer indicated that DCNR did not meet its burden of proof regarding the substantial/demonstrable risk of harm.8
DCNR and the intervenor third-party contractor appealed the Open Records appeals officer’s Determination, raising the same issues noted above.
B. Budget v. Open Records (Malley/Leet/Sheet Metal Workers’ Union)
On March 2, 2009, Shaun Leet, a representative of Sheet Metal Workers’ Local 12 (Leet or Union, as appropriate), sent a RTKL request to the open records officer of Budget, requesting copies of the certified payroll of a roofing contractor — Burns & Scalo Roofing — that had performed services on a construction project for the Fred Rogers Center and Business Conference Center. The request also sought the same information for any roofing subcontractors. Budget’s open records officer responded to Leet’s request by letter dated March 12, 2009, indicating that Budget would use the RTKL’s extension provision, whereby an agency may take longer than the usual statutory period to provide copies when redaction is necessary. By letter dated April 13, 2009, Budget’s open records officer produced a compact disc (CD-Rom) with two .pdf files consisting of 180 pages of information responsive to Leet’s request. Budget, however, redacted from its production the following information: (1) Social Security numbers, (2) signatures, (3) names, (4) addresses, and (5) W-4 tax exemption information.
By letter dated April 24, 2009, Kevin Malley (Malley) and Leet, on behalf of the Union, filed an appeal with Open Records, challenging the redaction by Budget of the contractors’ employees’ names. Open Records sent a letter to Budget, Malley, and Leet on April 27, 2009, describing the appeal process. Appeals officer Audrey Buglione sent Budget a letter dated April 29, 2009, alerting it to the fact that Open Records had issued earlier determinations in unrelated cases which held that names are not exempt information and directing him, among other things, to inform Open Records of the legal and factual basis for redacting the names.
Budget submitted to the appeals officer a memorandum of law with affidavits. Budget’s first argument was that its redaction of names was appropriate. Budget apparently presumed that the Union was interested in knowing whether the contractor was paying prevailing wage9 to the employees. Budget apparently reasoned that, by supplying the specific wage information about unidentified employees, the Union could determine whether the contractor was in compliance with the PWA. Budget further reasoned that if it included the names, then it would be releasing “personal financial information,” which is exempted under the RTKL. The rationale apparently was that the information is not [934]*934personal financial information unless a name is attached to it.
Budget also argued that the release of names and addresses violated an individual’s right to privacy, and that this right, when balanced against the public interest recognized in the RTKL, weighed in favor of the individuals’ right to privacy.
In her May 26, 2009 Final Determination, the Open Records appeals officer, relying upon several prior Open Records decisions, rejected Budget’s arguments, particularly the argument that there is a light to privacy that outweighs the public’s interest under the RTKL. Open Records, however, did not directly address the idea that, under the personal identification information exception, Section 708(b)(6)(i)(A) of the RTKL, which includes “personal financial information,” the certified payroll documents are exempt — i.e., are not “public records.” The appeals officer granted the appeal and directed Budget to produce the certified payroll records without the names redacted.
C. DGS v. Open Records (Agre)
Louis Agre (Agre), an attorney apparently representing the International Union of Operating Engineers, Local 542, sent a request under the RTKL via e-mail to DGS on April 2, 2009. Agre was seeking certified payroll information regarding a company called Out of Site Infrastructure, which apparently performed demolition, excavation, and other work at a construction site at Cheyney University.
DGS’s open records officer responded with copies of certified payroll with names, addresses, Social Security numbers, and telephone numbers redacted. He also noted the right to appeal the adequacy of DGS’s response to Open Records. In its letter enclosing the redacted documents, DGS’s open records officer reasoned that the redactions were appropriate because the information was protected from disclosure under the RTKL’s personal financial information exemption (citing Section 708(b)(6)), under the RTKL’s investigation exemption (citing Section 706(b)(17)), and under the right to privacy guaranteed by Article I, Sections 1 and 8 of the Pennsylvania Constitution.
Agre filed an appeal, which Open Records received on May 7, 2009, challenging DGS’s redaction of names and addresses. Open Records responded, as it did in the other cases, with a letter acknowledging the appeal and indicating that an appeals officer may conduct a hearing. Open Records assigned Nathaniel J. Byerly, Esquire, as appeals officer for the appeal, and he requested that DGS provide support for its position that the redactions were appropriate. On May 27, 2009, Open Records received DGS’s “Response.” In this forty-eight page document, DGS commented that it strongly believed that Open Records’ current legal analysis regarding the constitutional right to privacy was “deeply flawed.” Specifically, DGS asserted that (1) the redaction was appropriate in order to avoid the release of personal financial information; (2) the certified payrolls constitute investigatory documents because they are collected as part of an official inquiry into whether contractors are complying with the Prevailing Wage Act, and, consequently, they are exempt as noncriminal investigative records under Section 708(b)(17) of the RTKL; and (3) release of the names and addresses would violate a constitutional right to privacy. This response also included numerous documents, such as letters and affidavits from persons involved with such matters as law enforcement and technology, indicating problems that could arise through the disclosure of [935]*935names and addresses.10
The Open Records appeals officer issued his Final Determination on August 5, 2009, granting Agre’s appeal and directing DGS to release the names and addresses that had been redacted from the certified payroll records. In general, the appeals officer indicated that he was relying upon Open Records’ earlier decisions, rejecting statutory exemption and constitutional right to privacy arguments. Specifically, the appeals officer first addressed the personal financial information exemption argument. DGS had relied on a Pennsylvania Supreme Court decision, Sapp Roofing Company, Inc. v. Sheet Metal Workers’ International Association, 552 Pa. 105, 713 A.2d 627 (1998) (plurality). In Sapp Roofing, our Supreme Court referred to a decision by the United States Court of Appeals for the Second Circuit, arising under the Federal Freedom of Information Act11 (FOIA), which recognized the significant interest private employees have in avoiding the disclosure of their names and addresses when associated with financial information. The appeals officer, however, rejected DGS’s argument, noting that Sapp Roofing was only a plurality opinion that did not expressly adopt the federal court’s reasoning. Further, the appeals officer concluded that the term “personal financial information” could not be interpreted to include names and addresses.
The appeals officer also rejected DGS’s argument that the certified payroll records involved noncriminal investigative information. The appeals officer noted that DGS offered no factual support detailing what is involved under the PWA to support the contention that the contractor submits the payroll documents as part of an investigation such as would render the documents noncriminal investigative records; however, the appeals officer never provided an opportunity for a hearing.
With regard to the issue of whether a constitutional right to privacy precludes release of names and addresses associated with the payroll records, the appeals officer concluded that no case law supported DGS’s argument of such a right. Finally, the appeals officer rejected DGS’s argument that Open Records should engage in a balancing test similar to one employed by federal entities under the FOIA, because FOIA has a specific provision requiring such balancing, whereas the RTKL contains no similar provision.
III. ISSUES FOR REVIEW/STANDARD OF REVIEW
The Agencies raise the following issues in their joint brief: (1) whether individuals have a constitutionally protected privacy interest in their names and addresses such that Open Records must balance that interest against the public interest in such information before Open Records may disclose such information; (2) whether the asserted privacy interest outweighs the public interest, where, as the Agencies contend here, the parties seeking the information have not asserted such public interest; and (3) whether the Agencies properly redacted the names and addresses from the disclosed certified payroll records under the personal security exemption and/or the personal financial information exemption in the RTKL, such that the otherwise relevant financial information they provided to the requesting parties satisfied the requirements of the RTKL.
This Court’s review of final determinations by Open Records is governed by [936]*936Section 1301(a) of the RTKL, which provides in pertinent part as follows:
Within 30 days of the mailing date of the final determination ... a requester or the agency may file a petition for review or other document as might be required by rule of court with the Commonwealth Court. The decision of the court shall contain findings of fact and conclusions of law based upon the evidence as a whole. The decision shall clearly and concisely explain the rationale for the decision.
65 P.S. § 67.1301(a). In this Coui’t’s recent en banc decision in Bowling v. Office of Open Records, 990 A.2d 813, 818 (Pa. Cmwlth.2010), we held that our standard of review of Open Records orders is as follows. “[A] reviewing court, in its appellate jurisdiction, independently reviews [Open Records’] orders and may substitute its own findings of fact for that of the agency.” The Court opined that it could apply the broadest scope of review and look to information beyond the contents of the record to be reviewed as described in the RTKL — ie., the request, the response, the requester’s exceptions to the response, hearing transcript (if any), and the final determination. In other words, the Court can accept additional evidence and make its own factual findings.
IV. DISCUSSION
In this appeal, the Agencies and Open Records have largely focused on the question of whether a constitutional right to privacy protects from release the names and/or addresses of individuals identified on the certified payroll records. This Court, however, is guided by the notion that, whenever possible, a court should refrain from deciding constitutional issues when it can resolve a dispute on a statutory basis. Pottstown Sch. Dist. v. Hill School, 786 A.2d 312 (Pa.Cmwlth.2001). Because we believe this appeal can be disposed of on statutory grounds, we will not address the parties’ constitutional arguments.
A. The Certified Payroll Records Are “Records”
The parties do not dispute that the certified payroll records meet the definition of a “record” under the RTKL. The definition of “record” in the RTKL is broad enough to encompass a hard or electronically-stored document in an agency’s possession, as well as information stored or maintained by an agency but that is not necessarily part of a specific document.12 Here, we are dealing with “records” that are documents — certified payroll records submitted to the Agencies by third-party contractors. In each case, Budget, DGS, and DCNR produced the records in response to RTKL requests, but redacted certain identifying information about the contractors’ employees. At issue in these appeals is the propriety of the Agencies’ decision to redact the names and/or addresses of the contractors’ employees in the copies of the certified payroll records provided to the requesters.
B. The Certified Payroll Records Include “Personal Financial Information”
The Agencies, collectively, have identified three statutory exemptions to support [937]*937their decision to redact the certified payroll records in this case: (1) the personal security exemption — Section 708(b)(l)(ii) of the RTKL; (2) the personal financial information exemption — Section 708(b)(6)(i)(A) of the RTKL; and (8) the investigation exemption — Section 708(b)(17) of the RTKL. For the reasons that follow, we find that the certified payroll records include information that falls within the personal financial information exemption.13
In context, the personal financial information exemption is a component part of a three-part broader exemption for “personal identification information.” Section 708 of the RTKL provides, in relevant part:
(b) Exceptions. — Except as provided in subsections (c) and (d), the following are exempt from access by a requester under this act:
(6)(i) The following personal identification information:
(A) A record containing all or part of a person’s Social Security number, driver’s license number, personal financial information, home, cellular or personal telephone numbers, personal e-mail addresses, employee number or other confidential personal identification number.
(B) A spouse’s name, marital status or beneficiary or dependent information.
(C) The home address of a law enforcement officer or judge.
(ii) Nothing in this paragraph shall preclude the release of the name, position, salary, actual compensation or other payments or expenses, employment contract, employment-related contract or agreement and length of service of a public official or an agency employee.
Id. § 67.708(b)(6) (emphasis added). As written by the General Assembly, the “personal identification information” exemption is actually three separate exemptions set forth in clauses (A), (B), and (C) of Section 708(b)(6)(i) of the RTKL. The “personal financial information” exemption is found in clause (A).
The RTKL defines “personal financial information” to include:
An individual’s personal credit, charge or debit card information; bank account information; bank, credit or financial statements; account or PIN numbers and other information relating to an individual’s personal finances.
Id. § 67.102 (emphasis added). Though certified payroll records do not fall within one of the specific categories of documents listed in this definition, we must determine whether they constitute “other information relating to an individual’s personal finances.”
With no further guidance from the statutory definitions in the RTKL, we are guided by rules of statutory construction, which instruct us to construe words according to their common usage. See 1 Pa.C.S. § 1903(a). The word “finance” and its variant “finances” have broad meanings. “Finance” has been defined as “money resources, income, etc.” Webster’s New World Dictionary and Thesaurus 240 (2nd ed.2002). “Finances” has been defined as “the pecuniary affairs or resources of a state, company, or individual.” Webster’s Third New Int’l Dictionary (Unabridged ) 851 (1993) (emphasis added). Though we could include additional dictionary support, these two alone clearly sup[938]*938port a conclusion that an individual’s wages and wage-related information, such as that included in the certified payroll records at issue in these consolidated appeals, represent “money resources, income” and go to “the pecuniary affairs” of an individual. Because this information relates to an individual’s personal finances, the information contained in the certified payroll records falls within the statutory definition of “personal financial information.” 14
We find further support for this conclusion in subparagraph (ii) of Section 708(b)(6), wherein the General Assembly specifically carved out an exception to exemption in subparagraph (i):
Nothing in this paragraph [6] shall preclude the release of the name, position, salary, actual compensation or other payments or expenses, employment contract, employment-related contract or agreement and length of service of a public official or agency employee.
Id. § 67.708(b)(6)(H) (emphasis added). Because of the exemption for documents containing personal financial information in clause (A) of subparagraph 6, the General Assembly apparently felt that this exception was necessary to ensure that wage and salary information for public officials and agency employees was available to requesters under the RTKL. The language limiting this carve-out exception to only public officials and agency employees evidences the General Assembly’s intent, or at the very least recognition, that the personal financial information exemption in Section 708(b)(6)(i)(A) of the RTKL exempts wage and wage-related information for individuals who are not public officials or agency employees. To conclude otherwise would essentially render the carve-out exception for public officials and agency employees unnecessary and mere sur-plusage — a construction we must avoid. See 1 Pa.C.S. §§ 1922(2) (presumption that “the General Assembly intends the entire statute to be effective and certain”); 1932(b) (“Statutes in pari materia shall be construed together, if possible, as one statute.”); Concerned Citizens for Better Schs. v. Brownsville Area Sch. Dist., 660 A.2d 668, 671 (Pa.Cmwlth.1995) (“[W]henever possible, the courts must interpret statutes to give meaning to all of their words and phrases so that none are rendered mere surplusage.”).
C. The Personal Financial Information Exemption Does Not Apply
Section 708(b)(6)(i)(A) of the RTKL, as quoted above, exempts “personal identification information,” which includes “[a ] record containing ... personal financial information.” 65 P.S. § 67.708(b)(6)(i)(A) (emphasis added). Thus, any record that contains “personal financial information” is exempt from access by a requester under the RTKL.15 [939]*939See id,.; see also id. §§ 67.102 (defining “public records” to exclude records that are exempt under Section 708), .301 (requiring agencies to provide access to “public records”).
If this were the end of the analysis, we would be compelled to conclude that the certified payroll records at issue in this case are exempt from disclosure in their entirety.16 But in applying any of the exemptions set forth in Section 708(b), we must consider subsection (c), which provides:
Financial records. — The exceptions set forth in subsection (b) shall not apply to financial records, except that an agency may redact that portion of a financial record protected under subsection (b)(1), (2), (3), (4), (5), (6), (16) or (17). An agency shall not disclose the identity of an individual performing an undercover or covert law enforcement activity.
Id. § 67.708(c). Pursuant to this provision of the RTKL, if a public record is a “financial record,” many of the exemptions in subsection (b) do not apply. The RTKL defines a “financial record” as any of the following:
(1) Any account, voucher or contract dealing with:
(i) the receipt or disbursement of funds by an agency; or
(ii) an agency’s acquisition, use or disposal of services, supplies, materials, equipment or property.
(2) The salary or other payments or expenses paid to an officer or employee of an agency, including the name and title of the officer or employee.
(3) A financial audit report. The term does not include work papers underlying an audit.
Id. § 67.102.
Due to precedent from the Pennsylvania Supreme Court, we are constrained to conclude that the certified payroll records in this case are “financial records” under the RTKL. In Sapp Roofing, a private contractor sought to enjoin a labor union from the right to access a contractor’s payroll records in the possession of a school district. The trial court denied the injunction, and, in an unreported decision, a three-judge panel of this Court affirmed. On appeal, a divided Supreme Court took up the question of whether the contractor’s payroll records were open for inspection under the old Righb-to-Know Law (“Old Law”).17 The payroll records at issue in Sapp Roofing included information similar to the certified payroll records at issue here — i.e., employee names and addresses, social security numbers, job positions, rates of pay, etc.
[940]*940Justice (now Chief Justice) Castille, writing the lead opinion, found that the payroll records fell within the definition of “public records” under the Old Law. He relied on the following language in the definition: “ ‘Any account, voucher or contract dealing with the receipt or disbursement of funds by an agency or its acquisition, use or disposal of services or of supplies, materials, equipment or other property....”’ Sapp Roofing, 552 Pa. at 108, 713 A.2d at 628 (quoting Section 1 of the Old Law). Justice Castille reasoned: “[T]he payroll records are public records because they are records evidencing a disbursement by the school district.” Id.,Id., 552 Pa. at 109, 713 A.2d at 629 (emphasis added).
Sapp Roofing gained precedential force months later when our Supreme Court further examined the account/vouchers/contracts category of the definition of “public records” under the Old Law and cited Sapp Roofing with favor:
The first of these categories deals generally with fiscal aspects of governance, providing for public review of accounts, vouchers or contracts “dealing with” receipts of and disbursements by an agency. This Court’s decision in [Sapp Roofing ] concerned the accounts/vouchers/contracts category of public records....
... Implicit in the Court’s decision in Sapp Roofing is the conclusion that the accounts/vouchers/contracts category of public records reaches some range of records beyond those which on their face constitute actual accounts, vouchers or contracts. Nevertheless, it is clear from Sapp Roofing that, to constitute a public record, the material at issue must bear a sufficient connection to fiscally related accounts, vouchers or contracts.
North Hills News Record v. McCandless, 555 Pa. 51, 55, 722 A.2d 1037, 1038-39 (1999); see also LaValle v. Office of Gen. Counsel, 737 A.2d 330, 832 n. 5 (Pa. Cmwlth.1999) (“Although the decision in Sapp Roofing was a plurality decision, we note that the full Supreme Court in North Hills cited favorably to the reasoning employed in Sapp.”), aff'd, 564 Pa. 482, 769 A.2d 449 (2001). In LaValle, the Supreme Court summarized the impact of Sapp Roofing and McCandless:
These decisions establish that the Act reaches some class of materials that are not facially accounts, vouchers, contracts, minutes, orders or decisions. The general constraint upon this expanded class that became relevant in McCandless was that the party seeking to inspect government records must establish some close connection between one of the statutory categories and the materials sought.
LaValle v. Office of Gen. Counsel, 564 Pa. 482, 493, 769 A.2d 449, 456 (2001).
These decisions from our Supreme Court and this Court examining the account/voucher/contract portion of the definition of “public record” under the Old Law are relevant because in crafting the new RTKL, the General Assembly essentially lifted this component of the old definition of “public record” and used it to define a new term — “financial record” — in the RTKL. The language in the two definitions is virtually identical.18 Faced with a prior judicial interpretation in Sapp Roofing19 by a majority of the Justices on [941]*941the Pennsylvania Supreme Court of the account/voucher/contract language in the RTKL, even though issued in the context of the Old Law, we are not at liberty here to ascribe a different meaning to the same language. See Nunez v. Redevelopment Auth. of Phila., 147 Pa.Cmwlth. 577, 609 A.2d 207, 209 (1992) (“[A]s an intermediate appellate court, we are bound by the opinions of the Supreme Court.”)
Applying the Supreme Court’s expansive reading of the accouni/voucher/con-tract language, the certified payroll records, in an indirect sense, are records that deal with or evidence the Commonwealth’s dealings with these third-party contractors on public projects and the Commonwealth’s disbursement of funds related to those public contracts. Unless and until the Supreme Court interprets the statutory language otherwise,20 we are constrained to conclude that the certified payroll records fall within the account/voucher/contract class of documents that under the Old Law were “public records” and under the new law are now “financial records.” The exemptions in Section 708(b) of the RTKL from disclosure thus do not apply to the certified payroll records in this case. 65 P.S. § 67.708(c).21
D. The Agencies’ Acted Within Their Discretion In Redacting the Certified Payroll Record
Though the exemptions in subsection (b) of Section 708 of the RTKL do not apply to financial records, such as the certified payroll records here, subsection (c) nonetheless provides that an agency “may redact that portion of a financial record protected under subsection (b)(1), (2), (3), (4), (5), (6), (16) or (17).” Id. Here, the Agencies produced redacted copies of the certified payroll records. Open Records held that the Agencies erred in redacting the names and/or home addresses of the third-party contractors’ employees in those records. We find no error in the Agencies’ [942]*942decisions to exercise discretion afforded to them under the RTKL and to release the certified payroll records as redacted.
In its brief to the Open Records appeals officer, DCNR explained its reasons for redacting the home addresses as follows:
The certified payrolls that are the subject of the instant RTKL request contain the name of the employer and the name, address, job classification, hourly rate of pay, number of hours worked during the reporting period, wages and fringe benefits paid, and deductions made for each listed employee. These employees are not agency employees and there can be no question that this constitutes personal financial information. However, in order to provide information that may be useful to monitor compliance with the [PWA ], portions of the information have been supplied, but not the home address. When coupled with the other information in the payroll records concerning their wages and employment, the home addresses of employees constitute “other information relating to an individual's personal finances" and should therefore be exempt from disclosure under section 708(b)(6)(i)(A).
(R.R. at 9a (emphasis added).) This reasoning is persuasive and can be applied with equal force to Budget’s and DGS’s decisions to redact the names and addresses of the third-party contractors’ employees — nongovernmental employees — from the certified payroll records. The financial information contained in the certified payroll records is only personal to the individual employees so long as the identity of the employees is attached to the information. Redaction of the names and/or addresses renders what was personal financial information, impersonal. The Agencies thus acted reasonably and within the bounds of their discretion by producing the certified payroll records in redacted form to protect the personal nature of the financial information contained in those records.22
y. CONCLUSION
Based on undisputed facts of record and for the reasons set forth above,23 we reach the following conclusions of law:
1. The certified payroll records at issue in these consolidated appeals are public records under the RTKL.
2. Because the certified payroll records are also financial records under the RTKL, none of the exemptions from access in Section 708(b) of the RTKL apply to the certified payroll records.
3. The Agencies did not abuse their discretion under Section 708(e) of the RTKL in redacting from the certified payroll records the names and/or ad[943]*943dresses of the contractor’s employees to shield the personal nature of the financial information in the certified payroll records, which is protected under Section 708(b)(6)(i)(A).
We thus reverse the final determinations and orders of Open Records.
Judge COHN JUBELIRER concurs in the result only.
ORDER
AND NOW, this 24th day of May, 2010, the final determinations and orders of the Office of Open Records in the above captioned matters are REVERSED.