### THEAITORNEY GENERAL OFTEXAS

Honorable John H.Winters State Department of Public Welfare Austin, Texas Opinion No. WW-210

I1 Re: Authorization of County Boards of School Trustees to provide social security coverage under Senate ~Bill No. 220, Acts of the 55th Legislature, Regular Session, and related questions. Dear Mr. Winters: propounds Your request for anOpinion dated July 11, 195’7,

the following questions for our consideration:

ers’ 1. What shall be the source of the employmatching contributions for county school personnel whose salaries or compensation are paid from either the county transportation fund or the county administration fund? 2. Whatshall bethe source of the employers’ matching contribution in connection with cooperative teacher units authorized by Section 1, subdivision 

### (3) Cof Article 2922-13 of Vernon’s Civil Statutes? The foregoing questions relate to the construction of Senate Bill No. 220, Acts of the 55th Legislature, Regular Session. Section 

### 3of said Bill provides in part as follows:

“The a . . employer Ismatching contributions, required byFederal regulations, shall be paid into the fund from which each person is paid his salary, s . . by,~~thestate or subdivision, as the case may be, which is required by law to pay the salary,

. . . of such person. In those cases, . . . where the salary,

. . . of aperson comes from more than one source, each of said sources shall pay its prorata share of the employer’s matching contribution. The administrative costs of the program shall be.

Honorable John H. Winters, page 2 (WW-210)

pro-rated andpaid In like manner. . . .I1 TheSource of the moneys paid into the County Admin: istration Fund is the State Available School Fund. arts. 2700, 2701, 

### 3888 and2827a, 

### v.c.s. Fromthis Fundthe salaries of various administrative personnel, Including the salaries of the County Superintendent andhis authorized assistants, are paid.

TheSource of moneys paid Into the County Transportation Fund is the State Foundation School Fund. Art. 2922-15, Sec. 2, V.C.S. Fromthis Fund the salaries and compensation of authorized personnel whomaintain the county transportation system are paid. We think it clear that Section 

### 3of Senate Bill 220 requires that the State allocation of funds to both the County ~dmlnistration Fundandthe County Transportation Fund be increased in anamount sufficient to cover the employers’ matching contribution for authorized employees whose salaries andcompensation are paid from either of said funds andwhohave qualified for social security coverage pursuant to applicable federal regulations.

With respect to cooperative teacher units, authorized bySection 1, subdivision 

### (3) Cof Article 2922-13 of Vernon’s Civil Statutes, the source of the funds necessary for the payment of the salaries or compensation of such personnel is the participating School Districts. Each District contributes a pro-rata share of the funds in accordance with aformula basis prescribed by the foregoing statutory provision. Wethink it immaterial that the original source of the funds contributed by aschool district for such purposes mayin part have been the Foundation School Fund of the State, for it is clear that the immediate source is the funds of the School District Itself. The State in such cases merely assists the local school districts in meeting anobligation which belongs primarily to the School District.

It is the local school districts, andnot the State, that makethe pro-rata salary payments to the County Board of School Trustees. Weconclude, therefore, that pursuant to Section 

### 3of Senate Bill 220, the participating school districts should each contribute its pro-rata share of the employers’ matching contribution for cooperative personnel whohave quallfled for social security coverage under applicable federal regulations.- --

Honorable John H. Winters, page 

### 3 (ww-210)

SUMMARY 1. Section 

### 3of Senate Bill 220, requires that the State allocation of funds to both the County Administration Fundandthe County Transportation Fundbe increased in anamount sufficient to cover the employers matching contribution for authorized employees whose compensation is paid from said allocations andwhohave qualified for social security coverage under applicable federal regulations. 2. Theparticipating school districts should each contribute its pro-rata share of the employers' matching contribution for school cooperative personnel whohave qualified for social security coverage under applicable federal regulations. Very truly yours, WILLWILSON Attorney General of Texas

LP:jl:wb APPROVED: OPINIONCOMMITTEE H. Grady Chandler, Chairman J. C. Davis Jr. Fred Werkenthin GrundyWilliams REVIEWED

FORTHEATTORNEY GENERAL BY: Geo. P. Blackburn Leonard PassmoLre - Assistant