tune 6, 1972
Honorable J. C. Dingwall Opinion No. M- 1144
State Highway Engineer
Texas Highway Department Re: Affidavits for payment of
Austin, Texas 78701 claims against the State
Highway Fund.
Dear Mr. Dingwall:
Your request for an opinion asks the following questions:
"1 . Does Article 6252-5 Section 2 (a) (VCS)
supersede the provisions of Article 6694 (VCS)
insofar as the requirements for affidavits for
claims to the State Highway Fund are concerned?
"2. If your answer to question 1. is in
the affirmative, then can the affidavit require-
ment for claims be satisfied through the execution
of the affidavit by a representative of this De-
partment for each voucher presented to the State
Comptroller of Accounts for payment from the State
Highway Fund where one voucher may be comprised
of more than one invoice, statement or other
claims?
3 . If your answer to question 2. is in
'8
the affirmative, then can vendors and other
claimants for claims against the State Highway
Fund be relieved from executing affidavits for
each invoice, statement or claim in conformance
with existing laws such as the present House Bill
1190, Acts 62nd Legislature and Article 4357 (VCS)?"
-5571-
Honorable J. C. Dingwall, page 2 (M,-1144)
You state in y0u.r request:
"Over the past years this Department has com-
plied with the provisions of Articles 655 and 4357,
Vernon's Civil Statutes and later amendments con-
cerning the requirements of affidavits and/or
certifications applying to vendor invoices and
other claims against the State Highway Fund.
Presently we are accepting vendor invoices and
other individual claims without affidavits or
certifications in accordance with House Bill 1190,
Acts 62nd Legislature P.S.. 1971 insofar as Board of
Control approvals are concerned. Additionally all
other invoices and claims submitted directly to the
State Comptroller of Public Accounts are accepted
with only certifications i11 accordance with the pro-
visions of Article 4357 (VCS), 1967 amendment. To
our knowledge these requirements did apply to all
State Departments and Aqen:i&s.,
"After issuance of Opinion Number M-934 dated
August 16, 1971, the State Comptroller has informed
us that he could no longer accept vendor invoices or
claims without individual affidavits being affixed
where payments are to be made from the State Hiqh-
way Fund whether they be approved by the Board of
Control or not. He has stated that ,the provisions
of Article 6694 (VCS) should be included with the
reference in your Opinion M-,934 to the exceptions
caused by Articles 6145-8 (Section 40) and 4386C
WCS). He evidently does not consider Article
6252-5 Section 2 (a) (VCS) as having an application
in the matter. As a matter of information, this
new affidavit requirement imposed by the State
Comptroller would severely inconvenience several
thousand vendors and other claimants nationwide in
presenting their claims for payment through the
State Highway Fu,nd,"
-5572-
Honorable J. C. Dingwall, page 3 (M-1144)
In Attorney General's Opinion M-934 (1971) it was held:
"House Bill 1190, Acts 62nd Legislature,
R.S. 1971, amends Article 4357, and thereby
eliminates the requirements for a certification
on the invoices by the contractors or sellers of
all contracts and purchases governed by the pro-
visions of Article 655, V.C.S. All other require-
ments set out in Articles 4357, 657, 658 and such
Articles as 6145-8 (Section 4D) and 4386~. V.C.S.,
must be followed in all invoices prior to presenta-
tion for payment."
Section 2(a) of Article 6252-5, Vernon's Civil Statutes,
provides:
"By appropriate order, duly recorded in its
official minutes, the State Highway Commission may
delegate to some employee or employees of the State
Highway Department &he authoritv and dutv to an-
prove and sign vouchers for expenditures from the
State Hiqhway Fund provided same have been verified
by affidavit as required by law; likewise the State
Highway Commission may delegate to some employee or
employees of the State Highway Department the au-
thority and duty to approve and sign contracts, aqree-
ments, and other documents: provided that the pur-
pose and effect of any such voucher or other document
shall be to activate and/or carry out the orders,
established policies, or work programs theretofore ap-
proved and authorized by the State Highway Commission.
Each order of the State Highway Commission thus dele-
gating said authority to an employee shall include
the limitations herein provided. The State Highway
Commission may require any employee exercising the
powers provided for in this Act to execute a bond,
-5573-
Honorable J. C. Dingwall, page 4 (M-1144)
payable to the State, in such sum as the Commission
may deem necessary, to be approved by the Commission,
and conditioned upon the faithful performance of his
duties. The premium on such bond shall be paid from
the State Highway Fund." (Emphasis added.)
Subdivision (a) of Article 4357, Vernon's Civil Statutes,
provides in part:
"No warrant shall be prepared except on presenta-
tion to the warrant clerk of a properly audited claim,
certified to its correctness, the proper auditing of
which claim shall be evidenced by the initials written
thereon by the person auditing same: and such claim so
certified and audited shall be sufficient and the only
authority for the preparation of a warrant or warrants.
. . . II
In construing the above quoted provisions of Article 4357,
the Attorney General thus held that the receiving agency for the
State would have the burden of complying with the above require-
ments of verification. Therefore, whenever authorized personnel
of the Highway Department verify the claims against the State
Hiqhway Fund in compliance with the provisions of Article 4357,
Vernon's Civil Statutes, such claims have been verified as
required by law within the meaning of Article 6252-5, above quoted.
Article 6694, Vernon's Civil Statutes, enacted in 1917,
provides:
"All funds coming into the hands of the Com-
mission derived from the registration fees or other
sources provided for in this subdivision, as col-
lected, shall be deposited with the State Treasurer
to the credit of a special fund designated as 'The
State Highway Fund,' and shall be paid only on
warrants issued by the Comptroller upon vouchers
-5574-
Honorable J. C. Dingwall, page 5 (M-1144)
drawn by the chairman of the Commission and ap-
proved by one other member thereof, such vouchers
to be accompanied by itemized sworn statements of
the expenditures." (Emphasis added.)
The above quoted provisions of Article 6694 give the Highway
Department supervision over expenditures of Highway funds.
Smith v. Jacksboro Stone Products Companv, 53 S.W.Zd 780 (Tex.
Comm.App. 1932).
It is noted that the provisions of Article 6694 do not
state who is to sign the "sworn statements of the expenditures".
We therefore see no conflict in the provisions of Articles 6694,
6252-5 and 4357, Vernon's Civil Statutes. If authorized personnel
of the State Highway Department, having knowledge of the claims
against the Highway Fund, verify the account, the provisions of
Articles 6694, 6252-5 and 4357 will have been complied with.
Your questions are accordingly answered as follows:
(1) There is no conflict in the provisions of Articles
6694 and 6252-5, Section 2(a), Vernon's Civil Statutes.
(2) The requirements of Articles 6694 and 6252-5 may
be satisfied through the execution of an affidavit by authorized
personnel of the Highway Department and the affidavit may be
comprised of more than one invoice statement or other claim.
(3) In the event the invoice statement or claim is
verified by authorized personnel of the Highway Department, it
is not necessary for the vendor or claimant to also verify the
claim.
-5575-
.
Honorable J. C. Dinqwall, page 6 (M-1144)
SUMMARY
The requirements concerning verifi-
cation of claims against the State Highway
Fund under Articles 4357, 6252-5 and 6694,
V.C.S., are satisfied whenever authorized
personnel of the State Highway Department
verify the claims against the State Highway
Fund.
V$G truly yours,
ney General of Texas
Prepared by John Reeves
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
Roger Tyler
Harold Kennedy
Jack Sparks
Fisher: Tyler
SAMUEL D. MCDANIEL
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
-5576-