Untitled Texas Attorney General Opinion

R-796 EATTORNEY GENERAL QFTEXA~ September 18, 1947 Hon. C. H. Cavness Opinion No. V-384 The State Auditor Austin, Texas Re: Authority of State Auditor to payz%l- aries from Item 10 of the appropriation to the State Audi- tor's Department in Senate Bill 391, 50th Legislature. Dear Mr. Cavnessr Your request for an opinion reads as fol- lows: "I shallgreatly appreciate your o inion as to whether or not Sub-section 1r: f, relating to 'Contingent Expenses', in the General Provisions of Senate Bill No. 391 (the Departmental Appropriation Bill) as passed by the 50th Legislature, means that salaries orwrges cannot be paid from Item 10 of the appropriation to the State Auditorts Department," The Departmental Appropriation Bill&r the State Auditor which was passed by the 50th Legisla- ture reads, in part, as follows: For the Years Ending August 31, August 31, 1948 1949 Maintenance and Miscel- laneous 9. Office Supplies, print- ing and binding, post- age, express, t&e- phone, telegraph, fur- niture and equipment bond premiums, travel- ing expense, and mis- cellaneous O...P.eOO $33,750aO0 $33,750.00 Hon. CO He Cavness, page 2 (V-384) 10. Expense of audit- 3ng revenues from Corporation Fran- chise Taxes, this to be by the State Audi- tor with operating budget to be approv- ed by the Legisla- tive Audit Committee..74,000.00 74,ooo.oo Total Maintenance and Mlscellan- eous Oe.eoOo 107,750.oo 107.750.00 - Ch. 400, Acts 50th Legislature, Regular Session 1947, page 819, Vernon's Texas Session Law Service. Subdivision (14)f of the General Provisions to this appropriation bill has a rider reading as fol- lows: Yontingent Expenses. None of the funds hereinabove appropriated for 'con- tingent expenses' or 'maintenance and miscellaneous8 shall be used for the pay- ment of any salaries unless specifically authorized to be paid in the itemization under the contingent, maintenance and miscellaneous items hereinabove set out and designated therein as DsalariesD 'ex- tra help,' or sseasonable labor.s l Ch. 400 Acts 50th Legislature, R. S. 1947, page 934, Vernon's Texas Session Law Service. Item 10, although listed under the general heading Ynaintenance and miscellaneous 'Iis not actu- ally an appropriation for either "contingent expenses" or %aintenance and miscellaneous", Subdivision (14)f of the General Provisions of your appropriation bill has reference to the wording of the "itemisationn rath- er than to a general heading. The legislative intent as expressed in item 10 fs clearly to the effect that an audit be made of revenues from Corporation F'ran- chise Taxes. This cannot be done without payment of salaries. The appropriation of sufffcfent funds for such an audit carries with it the implied authority to pay the salaries of an auditor or auditors employed to do the work., This was undoubtedly the intent of the Legislature and that intent will be held to control. -- Hon. C. H. Cavness, page 3 (V-384) 39 Tex. Jur. 166. We have heretofore ruled on a similar ques- tion in our Opinion No. v-368, a copy of which is here- with enclosed. SUMMARY Item 10 of the General Depart- mental Appropriation Bill for the State Auditor as passed by the 50th Legisla- ture impliedly authorizes the use of such funds for the payment of salaries and it will control over the General Provisions contained in Subdivision (f) of Section 14 of the rider to said appropriation bill wherein the payment of salaries from funds appropriated for "maintenance and miscel1aneou.s~~ expense is rohibited. (19e7) Ch, 4oo Tth Legislature, R. S. ernonls Texas Session Law Service, piges 819 and 938. Yours very truly, ATTORNEY GENERAL OFTEXAS BY Fag& Dickson FD:mw First Assistant py:Jl;c4 ATTORNEY GENERAL