November 5, 1964 

Honorable James E. Barlow 

Criminal District Attorney 

Bexar County 

San Antonio, 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 make proper 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 named accounts may be 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 named in this Act, where he 

receives a salary as compensation for his 

services, shall be ehtltled and p&?mltted to 

purchase OP charge 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) and No. 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 made by the 

Commissioner’s Court. 

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. . 

Hon. James E, 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, OP against 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 may upon 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) 

The Legislature did not provide any guidelines as to 

what constitutes “like kind, ” therefore we must 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 made thereto 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 and Maintenance, 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. 

We believe that the account for “Repair and Maintenance, 

Automotive” is enough like that of the account “Equipment, Other” 

to come within the spirit of the statute. Repair and maintenance. 

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. James E. 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 OP articles 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, " we think 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 and Maintenance, 

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 made for 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 and Maintenance, 

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 

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--. - 

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

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Pat Bailey, 

Wayne Rodgers 

Charles Swarmer 

Robert Norris 

APPROVED FOR THE ATTORNEY GENERAL 

BY: Roger Tyaer 

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