November 5, 1964

Honorable James E. 

### Barlow Criminal District Attorney Bexar County SanAntonio, Texas Opinion No. C-344 Re: Whether, under the present Sheriff ’s budget, proper budgeting arrangements can be made

### for the purchase of a helicopter for the Sheriff ’s Dear MY?.

### Barlow: Department.

You have requested an opinion on whether Bexar County can makeproper budgeting arrangements under the present Sheriff ’s budget, for the purchase of a helicopter for use by the Sheriff ’s Department. Specifically, you ask whether the surplus funds in three namedaccounts maybe used for the purchase of said helicopter. In 

### your supplemental request of October 27, 1964, you state that the helicopter will be purchased out of the “Equipment, Other” account. Before passing on the question of proper budgeting arrangements, one must first determine whether the purchase, per of a helicopter is authorized. Subdivision (b) of Article $iG9, Vernon’s Civil Statutes, states:

“Bach officer namedin this Act, where he receives a salary as compensation 

### for his services, shall be ehtltled and p&?mltted to purchase OPcharge to his county all reasonable expenses necessary in the proper and 1 g 1 conduct of his office, o o **’ (Emphaseisaadded) However, what constitutes “reasonable expenses necessary in the roper and legal conduct of his office” is to be determined b h C I i 1 t i their sound discretion. Attome; Ge~er~??ss~p~~f: NE?O9367”0 (1941) andNo. C-318 (1964). There- fore, the propriety of the purchase of a helicopter for use by the Sheriff ’s Department is a faotual determination to be madeby the Commissioner’s Court.

-1631-..

Hon. JamesE, Darlow, page 2 (C-344)

Since the helicopter is to be purchased from the account
“Equipment, Other, ” it should also be determined whether a helicopter can be purchased from said account. Webster’s International Dictionary, Second Edition, ,,defines “equipment” as “material 

### OP articles used in equipping. Said Dictionary defines “equip” as “to furnish for service, 

### OPagainst a need; to fit out; to supply with what is necessary to efficient action.” If the Commlssionerls Court, in their sound discretion, supra, determine that a helicopter Is “necessary in the proper and legal conduct” of the Sheriff ’s Department, then the Department would iave to be equipped “with what is necessary to efficient action. 

### Therefore,funds from the account “Equipment, Other” could be used to purchase a helicopter as a helicopter is obviously “equipment. ”

As to the questions concerning proper budget arrangements, one must first look to the statute, Article 1666a, Vernon’s Civil Statutes, that governs Dexar County. Article 1666a recites:

II

. . .

. .Said Court mayupon proper application transf& an.existing budget surplus during the year to a budget of like kind and fund, but no h transfer shall increase the totaf of the byaet

. ,I

. . .” (Emphasis added) TheLegislature did not provide any guidelines as to what constitutes “like kind, ” therefore wemust construe this term in its usual, ordis xgenerally accepted meaning. This was done in Attorney General’s Opinion No. V-103 (1947) and reference is madethereto In determining whether such a transfer can be made in the instant case.

You state that there exists, in the Sheriff ’s budget,, three separate accounts, “Repairs andMaintenance, Automotive,

“Salaries, &ployees” and “Qrocerles, Feeding Prisoners” that possess a surplus smount of funds. You also state that the hellcopter is to be purchased by funds from the “Equipment, Other” account. Thus, it must be determined whether the aforesaid SUPpluses can be transferred to the “Equipment, Other” account.

Webelieve that the account for “Repair and Maintenance, Automotive” is enough like that of the account “Equipment, Other” to comewithin the spirit of the statute. Repair andmaintenance. of an automotive nature is certainly concerned with equipment of a transport nature. The account “Equipment, Other” Is of such a general nature, as would certainly permit transfer of a surplus,

-1632-Hon. JamesE. Barlow, page 3 (c-344)

if one existed, from it to the account "Repair and Maintenance, Automotive," since they sre both concerned with equipment. Webster's International Dictionary , Second Edition, defines equipment as "material OParticles used in equipping." Said Dictionary defines equip as "to furnish for service, or against a need; to fit out; to supply with what is necessary to efficient action." Both "Repair and Maintenance, Automotive" and "Equipment, Other" certainly fall within these definitions.

As to the other two accounts, "Salaries, Employees" and "Groceries, Feeding Prisoners, " wethink that it is obvious that they are not of like kind to that of 'Equipment, Other." Attorney Qeneral's Opinion No. V-103 (1947).

The surplus funds in the account "Repairs andMaintenance, Automotive" can be' transferred, as provided in Article l666a, supra, to the account "Equipment, Other. " v-103 (1947). Attorney General's Opinion No.

Ifs the Commissioner's Court, under the proviso of subdivision (b) of Article 3899, supra, determines that a helicopter is necessary "In the proper and legal conduct" of the Sheriff's Department, said helicopter can be purchased b funds from the account "Equipment, Other, " If the amount of funds thegein is sufficient to pay the purchas? price. Employees" The surplus funds lft the accounts "SalarIes,

and ,,CSrocerles, Feedin@ Prisoners cannot be transferred to the account Equipment, Other. Attorney General"% Opinion No. V-103, supra. SUMMARY

Under the present Sheriff's budget, proper budgeting arrangements can be madefor the purchase of a helicopter for the Sheriff's Department, if the balance, If any, in the account "Equipment, Other" and the surplus in the account "Repair andMaintenance, Automotive" will be sufficient to pay the purchase price. Yours very truly, WAWONER

CARR Attorney Qeneral

RBJ:sj:mkh 

# By:

&a-l-IRoy B. Johnson Assistant

-1633---. -

Hon. James E. Barlow, Page 4 (C-344)

APPROVED: OPINIONCOMMITTEE W. V. Geppert, Chairman Pat Bailey, WayneRodgers Charles Swarmer Robert Norris APPROVED

FORTHEATTORNEY

GENERAL BY: Roger Tyaer

-1634-