Honorable M. B. Eullook
County Attorney
Peoos County
Fort Stockton, Texas
Dear Sir8 Opinion No.~O-2617
Rer Commissionem Courts --
&mndment of budget
Your request for opinion has been reoeived and carefully oon-
sidered by this department. We quote frcrmyour letter a8 follower
"STATEMENT OF FACTS.
"Under and by virtue of the Aots of 1931, 42nd
Legislature, Chapter 206, the County Judge and Com-
missioners' Court with the assistance of the County
Auditor have heretofore set up and approved a county
budget for Pesos County for the current year of 1940.
At the time this budget ~88 set up and adopted, no
property inthe county had yet been rendered or as-
sessed for taxes for the year 1940 nor had the tax
rate for the ourrent year of 1940 been fixed other
than as recommended in the budget.
"In estimating 'the funds available fmm all
souro~s during the ensuing year' only the 1939 tax
.roll was taken into oonsideratiw. No part of the
anticipated collection on the 1940 rolls as taken
into consideration in fixing the budget.
"'1%is not claimed that there exists grave pub
UC necessity to meet unusual and unforseen conditions
'which could not by reasonably diligent thought and at-
tention have been included in the original budget,
But one County Coannissioners'Precinct has exhausted
its road and bridge fund for the current year a8 set
up under the present existing budget and the two fol-
lowing related questions have arisen.
Honorable M. R. Bullock, Rage 2 (O-2617)
"Questions:
(1) Under the above state of facts does
the Commissioners' Court at thistime have
the poser to emend its current budget 80
as to include that portion of the 1940
taxes which may be reasonably expected
to be paid during the year 19401
(2) Does the County Commi8sioner~' Court
have the power to issue valid sorip ear-
rants at this time to pay for work on the
county roads and bridges beyond the limits
of the present budget aa fixed but within
the limits of the tax rewnues which may
reasonably be expected to be collected dur-
ing the remainder of the year 19401"
Article 669a-9, Vernon's Annotated Civil Statutes, reads in
part 8s follows;
e+ * + The budget ehall also oontain a complete
financial statement of the County, showing all out-
standing obligations of the county, the cash on hand
to the credit of each and every fund of the county
government, the funds received from all source8 during
the previous year, the funds available from all sources
during the ensuing year, the estimated revenues avail-
able to cover the proposed budget and the estimated
rate of tax whiohtill be required. (Acts 1931, 42nd
Leg ., p. 339, oh. 206, g 10."
Article 669a-11, Vernon's Annotated Civil Statutes, reads in
part as follcrwar
"* * + Rhen the budget has been finally approved by
the Commissioners' Gurt, the budget, a8 approaed by the
Court, shall be filed with the Clerk of the County Court,
and taxes levied only in acoordance therewith, and no
expenditure of the funds of the county shall thereafter
be made exoept in strict compliance with the budget a8
adopted by the Court. Except that emergenay expenditures,
in ease of grave public necessity to meet unusual and an-
foreseen conditions which oould not, by reasonably dili-
gent thought and attention, I've been included in the
original budget, may from time to time be authorized by .
the Court a.8amendments to the original budget. + + *"
-, --
Honorable 16.R. Bullock, Page 3 (O-2617)
Article 669a-20, Vernon's Annotated Temas,clvil Statutes,
reads as follows8
"Nothing oontained in this Aot shall be con-
strued as prealuding the Legislature from making
ohanges in the budget for State purposes or prevent
the County Commissioners~ Court from making changes
in the budget for county purposes or prevent the
governing body of any inoorp~>ratedcity or town Prcm
making ohanges in the budget for city purposes, or
prevent the trustees or other school governing body
from making ohanges in the budgets for school purpos-
es, a~,ndthe duties required by virtue of this &at
of State, County, City and School Officers or Repre-
sentatives shall be performed for the compensation
now provided by law to be paid said Officers respeo-
;iwzj,, (Aots 1931, 42nd Leg., p* 339, ch. 206,
e
This department has repeatedly ruled that the Crmaaissioners~
Court of a county is without authority to make any expenditure of funds
of the county except in fixed oomplianoe with the budget, emergency ex-
penditures in ease of grave public necessity, as outlined by Section 11
of Article 669a, supra. This department has also repeatedly ruled that
Section 20 of Article 669a, supra, does not authorize the Commissioners'
Court to increase the budget after its adoption and that to hold other-
wise would destroy the very purpose of the Act.
Hs enclose herewith oopies of Opinions Nos. O-1063 and O-1022
of this department which contain full discussions of the budget law.
Opinion No. O-1053 defines the terms "grave" and "public nec-
essity." Opinion Nos. O-1053 and O-1022 hold that the question of 'grave
public necessity" is a fast question to be determined primarily Iy the
Commissioners~ Court.
In your letter you stats "it is not olaimedthat there exists
grave public necessity to meet unusual and unforeseen conditions whioh
aould not by reasonably diligent thought and attention have been included
in the original budget."
y-p,.
Honorqble M. R. Bullock, Page 4 (o-2617)
If, as stated in your letter, there exists no grave public
necessity to meet unusual and unforeseen conditions which would not
by reasonably diligent thought and attention have been included in the
original budget, it is the opinion of this department that toth of
your questions should be answered in the negative.
Very truly yours
AlTORNEYGiWdRAL. OF TEXAS
w
a/ tSn. J. Fanning
1IIn.J. Fanning
Assistant
WJFrrwregw
APPROVED AUG 23, 1940
s/ Grover Sellers
FIRST ASSISTANT
ATIORREYGENEBAL
Approved Opinion Qmmittee
By BWB Chairman