G%rald c. A38nn
Attornay General (COPY)
Eonorable Jo&ii tee Smith, Chai.rman
State LogialatireAuditCQn&tt&e
Konorable J. I;. ~itireca, Secx+etary
State Lnglalative Audit Co05lttee
AU8tl5, Texas
Gentleman: Gpintlon EO. O-5507
lZ%2 Salary to be paid state Audit&
and hia Pirat A88i8tMt, Ud%r
&ul%ul,","" NO. ", f&h Leg-
*
W% h&V% YOUr l-%qU%8t iOr W ~O~iIli.On
M .the fOl.bii~
qU%8tiO22:
.'
id
Benat%Bill27,48thlagialature,wa8rins~.
apprwed by.the Senete on Her 5, 1943, by the Hoah on
?&y 7, 1943, and by the.Corernor on &y 10, ;19&3, It
beaenie effeotive .a~~ ~43law nUmty dlf~p artier adjourn-
.%%nt ~Of the L%&latur%. Pdrtio2l8 of it p%rtinent to
ttre qu%attOM 8Ubdtted are2
"seation 1. Ltoues Pall rao. 170, Chap-
ter 91, ol~~tae Aorta of the F&ret call%d
fS%8%iOKi
Or th@ l&t ti&Slf#.IAr% Of then
Ytete of T&es, 1929, be end tb+l same io
hereby ri~paalad, MVS and ctxoept t&it the;
Stat% Auditor &nd iXfik&moY &xp&t nnd~
hi8 85@QTPi8 shall 00-U% t0 di8OhargQ
th8 runotio5a or T.h%orrio% under @ueh
Honorable John Las Smith
H0uaa~Blll NO. 170 UIltil a Stat8 Auditor he8
been appointed and has Gualiiied under the.
Of this ht.
telYIS8 upO!I the C$.U3lifiOatiOh
or a i5;tpit.O
Auditor under the tcme of this
at, ehy fur&i rwmlukng ln the appropriation
ror the current biitnalum ror thi3orrio% or
State Auditor and &Pflciehoy -pert sad iOr
the Auditor provide& in Seotion 18, Chapter
212, Acts, Kegular session, 40th iagialatuxe,
my be wed bp en6 are appropriated ror the
ofri08 or State Auditor pxwided ror Fn this
Act, 8uu-t to the provi~i0nO hreor, In ad-
dition, thtm8 is hereby appropriated ror the
rereeinder of the current bftnniurc the sum of
Fiftteen ihiudred (~lSCC.00) Dollars or so'muoh
thereof 08, together uith appropriation8 traus-
‘feW%d, iS neOas%%r.y t0 pay the State AUditOr
the lstihry hfm3inatter providad."
"sao;~ll. . . . The State Auditor phall
rsoeive for hiSmllrio88 ooslpnnsation at the
rats or ~7,500.00 per annum uutil Septsmber 1,
1$&5, and $h%reaft%r8uoh s\lplasi~ap.b% pro-
vided in the biennial approprietion bill . . . e
All. suma appropriated to the Stat% Auditor ror
that departmnt shall ba expended uud%r the
amotion and sutrdeot to the control, or the
h3&8l%tiV8 Audit hIMl.ittag. . i . The %m
of 110 assistant sudftOr shau 8XOe8d the sum
Or FOUr mOU8WAd TWO Hundred'(#kt24%0()) DOi-
hr8 &NW WMIi2, 8XOfiipt the First A88irrttit,
whoa% salary shell not %XO88d Sir Thouaend
($6,CCO.CC) Dollar8-p8rsnuu.sl. All
such 8ssi8tIKkt auditors . . . . k&i i8 namsd
and appointed by the State Aud6tOr. The aal-
ari8S paid ShS~ in 50 8~%&kt 8xOesd the
amount8 paid in other dqmrtaat8 for slfslle~
8%mlfOQ%.~
The lafiguage or the Aot is p1al.u. FEOEI ena
after the sppointwnt and qualificetlor of a State Audi-
tor, uuder.&nete Bill 27, his salarT la fixed by the Act
ltaelf at $7r500.00 per anma. The Act, by ll80%88%J7hi-
plioation, authorizes psyznent of e salary to the Slrst
irBtd.Btant State huditor whioh- doe8 not eXu8cd the salary
g&d for slmi.lar sarvicas in other dopartmehta, but in no
Eonorable John Lee Sa&th
Bmorable J, 5;. llaf'ree - pag% 3
avent more thao Y6,000.00 per ahsam. Th% amaunt or th%
snlary to be pc?ld 1s tombe fiX8a by the L%&d.%tiVe Audit
COJi’dtt88, wlthla these limitS,
~hi2iiiirioulty is not found Ft the A0t ~itsOir,
which 18 p18in CUld Olftar. such questioca as-arise are
presented by that'section Or the iiepartmhtal Appropria-
tion Bill 5a;Cl.h~an appropriation for the;State Ru&itor's
iIepartsmt, SQd by Senate Zili 363, i&h Lergislaturta.
Senate Bill 363, 48th Le~ielature, was fIna-&
approved by the Seenets on April 29, 1943* by the I-iouse,013
-Y 5, 1943, aEd by tie Governor oa Zaey 8, 1943. It be-
OSCJB effeotive &a a law at the fmze taxsent as fenate ?31ll
r7 - nLasty daya after adjourm%l;t of the 68th Legisla-
tilT8. It provid%a iri part:
We0tio.u I. The dlar%ea'af all State
orslo%ra and all Litat% fmploy%es. . . shall
b%, for tha period h%&si""Lan,~8ptdb8r 1,
1943, and ending Septemb%z 1, 3.965, in suah
8wns or a!aouute a8 s&y be provided for by
th&,egialatum in the general appropriatinn~
. . . . .* .-~
‘2.80. 2. All lSWS and parts OS 3AW8.
riring the selarian or all state orrioers
a35d 8R@O7@&4 . .
. . ara h%r8by ~peclSioally
MpCd8d innsofar as they are is confliot
with thla Aot,"
The rh8t qU@8tiOG arisiag is whether ttis prcvi-
sloua or senate BLU 363,:48&h Leglalature cavern Senate MU.
27. Fro5 Septfmb*r 1, 1943, to kU&li8t 31, 1945‘ is the
8tate Aiaditorwa salary ~7,500.#0, or that amuut'appropriat-
ed.th%r%Sor In,the D%partm8nt%l Appropriation l3il.lP bad 2.8
th8 sutthritg to xontraot with the Firat Assistant as to hi8
Salary lls&t%d by the ,term of &mate Bill 427%'or by the
amouut 8peotSied for that psaitiion is the D8pVdS~t81 Agpro-
priation Bill?
IS are of opinion that, as to these matters, senate
3i.U 27, rather than 3snate Bill 363, okmtrala. These aeta
were pesoed by the same L0~8~attilWi they are in parf liiat%ria.
In 8uoh ease they me to be construad together and harmonized,
if poselbla, so a8 to g.Svo effect to each, The pIYXiSiOa8 .OS
H0norabLe Johg Lee %ulth
Eonorable J, L Winfree - pa@ 4
Senate Bill 27 ar tci be.kad es though they~were lpaor-
poreted 5.n Senate BUl Nj63; thus read, the rpo~i~fO&~ Of
;;dnste Sill 27 aonatltuta en exception to the $ecural
rule provide~d bf.je0atc Sill 363. 39 rexi Jnr., %t;ect-
uteP , Seotion. 13~~ pp. -258-260.
The next question is, whether an appropriation
has been nade to pay the ~~7,500,00 salary of the Six&a
Auditor snd the selary of the Fi$Wt Aasi8tent us fixed by
the Commlttet5 under the authority of Sonsts Mill 27, dur-
+ng the .bLmniu~~ be&inn&g Septeiu@er I, 19436
The'appropriation to the Ytate Auditor for the en-
suing b.le~~&wn provides lg part;
**r* @tete Auditory and &~,f~f~en~y '
&xpert .,*y.........*...................$f&xMo s&,600.00
.'*;Li First &mlstant-State Auditur3,6OO.oL,. 3,600&O
w
. . . .
::;
"r'Phs"~~~f'aPproprlated'ior %ha State
,Aud%ti0rla ,hkircrbyeppgproprietedto tbe Legis-
lative Audit Oomm$tted oocnrcline,to Senate
Rlll 27. A&s J&omdar'Sesid.#n. 48th Lerrlala-
twe should nuah-bill beoome a .h. G addi-
tllotiaprlated
t ere to
the Zagi6latlva Audit ColPsritteeto be expend-
ed for.8ad on bQh8lf of Senate Bill 14~. 27,
l&s rce*ar Sosblaa, 48th Legislature, the
* or ~~o'~OOOiOO per tlsaal year, should
suoh bill baooma 8 ltiw.* (Unpheslmd).
ft sse~U3 8ppareat that
tbo.Leglslature wee in
doubt ihethel’ SBnate %iU 27
would beoom e lSW, and pro-
vlded the~addltl~nell $50,000.00 per annun in the'rldax
above to the k@alativa Audit CommzLttee~to be eXpandad UR-
der bh& t@rnu and prwiaions sf G&ate 3111 27 ahouk4 it
beooma a Law. In our oplnloo, tha itemized aalariea set
opposite the TN,ete AudLtor” and "FIrat ~s%P%txmt*'w%re.
irttended to oootrol tha oocapeaaation for these positions
only it samto iall 27 should not booom law.; xt folbws
that; I& our &d@!isut, the ~50,800.00 epproprlation 1s
avuilnble for pagment of that portJon of the Stste r,uditor*s
Honorable John Led &nlth
Eonoreble J. L. Xlnfr%e - page ~5
aelary'providttd in Sariate Bill 27, repr%s%nt%d by the
diffurmce botwaeu the $6,600.00 ltdzed end the
:;~7r50tt.Wper annun stipulated in senate Bill 27. Lfke-
wise t&s $50,000,00 is available for payment of that
pa&on of the salary fixed try tha Commit&c%, under
authority 0~" teneteBi.11 2'7, for the FilMi Ao8istant
Auditor, vihlch exceeds the ~~3,600.00 Itemized.
'i;%und%r%tend no inoreeuo iE the S515ry Oi the
First .kssls+ent~Audltor wuc matla by thr CUttee ~to take
%ffect before Septmabar 1, 1943. This rrrnders unneati%-
eery e aon~lderatlon of uhethef an lmr%aee,ln the salary
of thU Plrat mslstant for a p%rlod of time before Sapten-
3:r 1, 1543, is affective. iis to th+:St,%& Auditor, th%
hot 8~sdiQiooll.y provides $19500,00, or eo nuah thereof as
teken with thi:appropriation alraady medr: end trenafcrred
by the Act, mey be.n%c%eeery to pay the pro rate pro**
of th% stat& Audltor*a salary of $7,500.00 per y6ar aOODtl- .
lag durlna the p&rlod between his- appolntek%nt aad quelifi-. -
Oation, udder seqata alll 27, end tha epd of the curs%&
risctil~ ~06~.