THEA~TORNEYGENERAL 

OF TEXAS 

Ausmmr. TRXASY 78711 

February 27. 1974 

The Honorable David Wade, M. D. 

Commissioner 

Texas Dept. of Mental Health 

and Mental Retardation 

Box 12668, Capitol Station 

Austin, Texas 78711 

Opinion No. H- 245 

Re: Mechanics of reimbursement for revolving 

fund services under $ 3f(l), 

Title II, of Appropriation 

Act fork 1974-1975. 

Dear Dr. Wade: 

Your opinion request concerns 5 3f(l) of Title II of the Appropriations Act 

for fiscal 1974 and 1975 (A&1973, 63rd Leg., ch. 659., p. 1786), a rider authorizing your department to I’maintain and operate on a reimbursable basis a Motor 

Pool, a Central Supply Service, a Central Multilith Service, a Central Laboratory Service, and such other central services as shall contribute to the efficiency 

and economy of institutims under its control and management. I’ 

Reimbursement of funds is provided for as follows: 

“To reimburse the funds from which expenditures are 

made, the Department may make fund transfers from 

the appropriations of the institutioixs and .agencies which 

receive the services and supplies, or may submit purchase vouchers through the office of the State Comptroller. ” 

(p. 1886) 

You advise that: 

“Until recently, the State Comptroller has 

transferred funds, upon the written request of this 

Department, by means of a Comptroller’s Journal 

Voucher; however, the Comptroller is now of.the 

p. 1131 
The Honorable David Wade, page 2 (H-245) 

opinion that reimbursement may be effected only by 

the use of State Purchase Vouchers that are routed 

to his office through the State Board ~of Control. I’ 

Your questions are as follows: 

“1. Is it required that this Department use 

the purchase voucher system,in order to obtain 

reimbursement for the cost of s.ervices and supplies 

furnished by its central services facilities to 

institutions under the control and management of 

this Department. 

“2. If the foregoing question is answered 

in the negative, then may reimhursem,ent be 

effected by the transfer of funds, using a Comptroller’s Journal Voucher or other similar document of authorization. ” 

We find no statute requiring that the transactions you~de,scribe be handled 

only by the use of state purchase vouchers and, presumably, warrants. In fact, 

the above quoted rider to the Appropriations Bill clearly authorizes handling 

the transactions by journal voucher as you describe. This provisions does not 

conflict with any general statute and is not unconstitutionally outside of the subject 

matter of the Appropriations Act. 

Moreover, we believe that Article 4413( 32),V. T. C. S., known as the 

“Interagency Cooperation Act, ” contemplates the type of journal voucher you 

have been employing as indicated by the following provision in $ 6 of that act: 

“Payments for interagency transactions shall be 

handled in the same manner as interagency transactions 

or by interdivisional transfer of funds on the records 

of the agency concerned, subject to the applicable 

provisions of the biennial appropriations act. ” 

On the other hand, the Comptroller is designated as the superintendent and 

director of the fiscal affairs of the state. Stuard v. Thompson, 251 S. W. 277 (Tex. 

p. 1132 
The Honorable David Wade, page 3 (H-245) 

Civ. App., Ft. Worth, 1923, ,no writ)i ,His duties are set forth in Article 4344, 

V. T. C. S. , a~nd we quote the following sections which bear upon the subject 

problem: 

“Among other duties the Comptroller shall: 

‘1. . . 

“3. Superintend the fiscal concerns of the 

State, as the sole accounting officer thereof, and 

manage the same in the manner required~ly law. 

“4. Require all accounts presented to him~ 

for settlement not otherwise provided for by law to 

be made on forms prescribed by him, all such 

accounts to be verified by affidavit a,8 to their correctness, and he may administer the oath himself in any 

case in which he may deem it necessary. 

I, 

. . . . 

“7. From time to time require all persons 

receiving money or having the disposition or manage.- 

ment of any property of the State, of which an account 

is kept in his office, to render statements thereof to 

him. 

‘1. . . . 

“9. Keep and settle all accounts in which the 

State is interested, including all moneys received by 

the State as interest and other payments on land and 

office fees of his and other departments of the State 

government, and all other moneys received by the 

State from whatever source and for whatever purpose. ” 

Article 4355, V. T. C. S. , further provides that II[ al 11 claims and accounts 

against the State shall be submitted on forms prescribed by the Comptroller. . . . I’ 

p. 1133 
The Honorable David Wade, page 4 (H-245) 

We believe these statutes authorize the Comptroller, if he elects to do so, 

to prescribe the form and manner of handling your intr.aagency transactions, 

regardless of whether such forms are called journal vouchers or purchase 

vouchers and that the Comptroller’s directions in this regard.are controlling. 

Accordingly, our answer to your first question is that.although no 

statute requires that your department use the purchase voucher sys,tem to obtain 

reimbursement for the cost of services and supplies furnished.by your central 

service facilities, the Comptroller may make, such:requi.rement, if he elects 

to do so, under his general powers and duties. Our anaw~er .to~ your., second 

question is that although the appropriation rider, and Article 441~3 (32), V. T. C. S., 

certainly authorize the use of journal vouchers for such transactions, the Comptroller may refuse to approve such forms. 

SUMMARY 

The Comptroller of Public Accounts has the authority 

to prescribe the forms to be used by the Department .of Mental 

Health-Mental Retardation in obtaining reimbursement for costs 

of services and supplies furnished by its central services facilities. 

Yours very truly, 

DAVID M. KENDALL, Chairman 

u Attorney General of Texas 

Opinion Committee 

p. 1134