# THEA~TORNEYGENERAL OF TEXAS Ausmmr. TRXASY 78711
February 27. 1974
The Honorable David Wade, M. D.

Commissioner Texas Dept. ofMental 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, ofAppropriation Act fork1974-1975. Dear Dr. Wade: Your opinion request concerns 53f(l) of Title IIofthe 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 aMotor 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 offunds is provided for as follows:

“To reimburse the funds from which expenditures are made, the Department may make fund transfers from the appropriations ofthe institutioixs and.agencies which receive the services and supplies, or may submit purchase vouchers through the office ofthe State Comptroller. ” (p. 1886) You advise that:“Until recently, the State Comptroller has

transferred funds, upon the written request ofthis Department, by means of a Comptroller’s Journal Voucher; however, the Comptroller is now of.the

p. 1131The 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 ~ofControl. 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. Ifthe foregoing question is answered inthe negative, then may reimhursem,ent be effected by the transfer offunds, 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. Infact, the above quoted rider to the Appropriations Bill clearly authorizes handling the transactions byjournal voucher as you describe. This provisions does not conflict with any general statute and is not unconstitutionally outside ofthe subject matter ofthe Appropriations Act. Moreover, we believe that Article 4413(32),V. T. C.S., knownas the
“Interagency Cooperation Act, ” contemplates the type ofjournal voucher you have been employing as indicated by the following provision in $6ofthat act: “Payments for interagency transactions shall be handled inthe same manner as interagency transactions or by interdivisional transfer of funds onthe 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 ofthe fiscal affairs ofthe state. Stuard v. Thompson, 251 S.W. 277 (Tex.

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

Civ. App., Ft. Worth, 1923, ,nowrit)i ,His duties are set forth inArticle 4344, V. T. C.S., a~nd we quote the following sections which bear upon the subject problem: “Among other duties the Comptroller shall:

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“3. Superintend the fiscal concerns of the State, as the sole accounting officer thereof, and manage the same inthe manner required~ly law.

“4. Require all accounts presented to him~ for settlement not otherwise provided for by law to be made onforms prescribed by him, all such accounts tobe verified by affidavit a,8to their correctness, and he may administer the oath himself in any case inwhich he may deem itnecessary.

I,

. . . .

“7. From time to time require all persons receiving money or having the disposition or manage.- ment of any property ofthe State, of which an account is kept inhis office, to render statements thereof to him.

‘1. . . .

“9. Keep and settle all accounts inwhich the State is interested, including all moneys received by the State as interest and other payments on land and office fees ofhis and other departments ofthe 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 11claims and accounts against the State shall be submitted onforms prescribed by the Comptroller. . . .I’

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

We believe these statutes authorize the Comptroller, ifhe elects to do so, to prescribe the form and manner ofhandling your intr.aagency transactions, regardless ofwhether such forms are called journal vouchers or purchase vouchers and that the Comptroller’s directions inthis 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, ifhe 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 ofjournal 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 .ofMental 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 

# uAttorney General of Texas

Opinion Committee

p. 1134