Honorable Homer A. Foerster Opinion NO. M-1284
Executive Director
State Board of Control Re: Whether the Board of Control
P. 0. Box 13047, Capitol Station may expend funds out of its
Austin, Texas 78711 Item 19 appropriation for
the 1972 year for classified
salaries for repairmen, etc.,
Dear Mr. Foerster: and related questions.
Your request for an opinion reads as follows:
"The General Appropriations Bill for Fiscal
Year beginning September 1, 1972, provides on
Page 111-44, line item 19, an appropriation to
the Board of Control as follows:
"'19. For operating expenses of a Central
Repair Service of dictating equipment owned by
State agencies in Austin . . . $27,651'
"The question before me as a result of the
language used in the appropriation is as follows:
"(11 Can the Board of Control expend funds
out of this appropriation for 'classified salaries'
for repairmen, for 'consumable supplies and
materials,' for 'current and recurring operating
expenses,' and for 'capital outlay'?
"(21 If the above is answered in the affirma-
tive, is the State Comptroller authorized to issue
warrants for those operating expenses enumerated in
paragraph (1) including classified salaries?
"Reference is made to Paragraph 1, Section 10,
Article V on Page V-37 of the General Appropriations
Bill which is quoted as follows:
"'Section 10. LIMITATIONS ON USE OF OTHER
EXPENSE FUNDS FOR PAYING SALARIES AND WAGES.
Funds appropriated in Article I, II, and III of
. -
Hon. Homer A. Foerster, page 2 (M-1284)
this Act, in items designated for consumable
supplies and materials, current and recurring
operating expense or capital outlay shall be ex-
pended only for items set out in the Comptroller's
Manual of Accounts, Expenditure Classification,
effective November 1, 1965. as amended, and number
from 10 to 19 for "consumable supplies'and materials,"
20 through 28 for "current and recurring operating
expense," and 60 to 69 for "capital outlay." It is
further provided that such terms shall not include
expenditures for personal services including
salaries and wages, unless the language of those
items explicitly authorizes such use.' (Emphasis added.)
"Quoted below is a portion of the letter of
April 7, 1972 (copy attached) prepared and submitted
by the Executive Director of the Board of Control
which was directed to the Legislative Budget Board
and the Governor's Division of Operations Analysis
wherein the request was made for the appropriation
authorized in line item 19:
"'NEW PROGRAM, DICTATING EQUIPMENT REPAIR
SERVICE
Request funding, as follows, for FY-73 as a
separate line item to provide a central repair
service on dictating equipment owned by State
agencies located within the Capitol Complex
area:
Personal Services
(Group 12-9733) Instrument and Office Machine
Repairman III (1) $ 8,352
(Group 11-9732) Instrument and Office Machine
Repairman II (2) 15,624
Other Expenses
Insurance, 3 men - $150 each 456
Repair parts 1,000
Tools and test equipment 225
Capital outlay, one (1) motor scooter 2,000
Grand Total $27,651'
. .
Hon. Homer A. Foerster, page 3 (M-1284)
"Reference is also made to line items 15, 16,
and 17 in the Board of Control appropriation where
'operating expenses' does include all the expenses
enumerated in paragraph 1 above.
"It is the opinion of the Board of Control
that the legislature intended the words 'operating
expenses' in line item 19 to include 'salaries,'
'consumable supplies and materials,' 'current and
recurring operating expenses,' and 'capital outlay.'
All expenses enumerated are necessary to carry out
the program authorized."
Item 7 of the appropriation to the State Board of Control
is for salaries of classified positions. Item 19 reads as follows:
"For the Year Ending
August 31,
1973
"19. For operating expenses of a
Central Repair Service of
dictating equipment owned
by State agencies in Austin $27,651"
Item 19 was appropriated
_ specifically for the new program
outlined in your request and in the exact amount Duagetea by tne
Board of Control for the program, which budget was apparently ap-
proved by the Legislature in making this item of appropriation.
The phrase "operating expenses" as used in this overall
context in Item 19 is not to be given the same construction as
"current and recurring operating expenses" in a general item of
appropriation. Such construction would in effect render meaningless
the appropriation contained in Item 19. It is therefore our opinion
that it was the intent of the Legislature in appropriating Item
19 to make an appropriation for the items of expenditure outlined
in your budget which is set out in your request.
You are accordingly advised that the operating expenses
of a central repair service of dictating equipment includes all 'he
expenses outlined in your request and such expenses may be paid
from Item 19 of the appropriation to the State Board of Control.
-6302~.
Hon. Homer A. Foerster, page 4 (M-1284)
SUMMARY
Item 19 of the appropriation to the State
Board of Control for operating expenses of a
central repair service of dictating equipment
may be used to pay for necessary expenses re-
lating to such program, including classified
salaries for repairmen, consumable supplies and
materials and capital outlay.
truly yours,
Prepared by John Reeves
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
W. E. Allen, Chairman
J. C. Davis
Jim Broadhurst
Jack Goodman
Houghton Brownlee
SAMUEL D. MCDANIEL
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
._
6303_