THEAITORNEY GENERAL 

OFTEXAS 

Honorable John H. Winters 

State Department of Public Welfare 

Austin, Texas 

Opinion No. WW-210 

I 1 

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 an Opinion 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. What shall be the source of the employers’ matching contribution in connection with 

cooperative teacher units authorized by Section 

1, subdivision (3) C of 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 3 of said Bill provides in part as follows: 

“The a . . employer I s matching contributions, 

required by Federal regulations, shall be paid into 

the fund from which each person is paid his salary, 

s . . by,~~the state 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 a person 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 and paid In like manner. . . .I1 

The Source of the moneys paid into the County Admin: 

istration Fund is the State Available School Fund. arts. 2700, 

2701, 3888 and 2827a, v.c.s. From this Fund the salaries of 

various administrative personnel, Including the salaries of the 

County Superintendent and his authorized assistants, are paid. 

The Source of moneys paid Into the County Transportation Fund is the State Foundation School Fund. Art. 2922-15, 

Sec. 2, V.C.S. From this Fund the salaries and compensation of 

authorized personnel who maintain the county transportation 

system are paid. We think it clear that Section 3 of Senate 

Bill 220 requires that the State allocation of funds to both the 

County ~dmlnistration Fund and the County Transportation Fund 

be increased in an amount sufficient to cover the employers’ 

matching contribution for authorized employees whose salaries 

and compensation are paid from either of said funds and who have 

qualified for social security coverage pursuant to applicable 

federal regulations. 

With respect to cooperative teacher units, authorized 

by Section 1, subdivision (3) C of 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 a formula basis 

prescribed by the foregoing statutory provision. We think it 

immaterial that the original source of the funds contributed by 

a school district for such purposes may in 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 an obligation which belongs primarily to the 

School District. 

It is the local school districts, and not the State, 

that make the pro-rata salary payments to the County Board of 

School Trustees. We conclude, therefore, that pursuant to Section 3 of Senate Bill 220, the participating school districts 

should each contribute its pro-rata share of the employers’ 

matching contribution for cooperative personnel who have quallfled for social security coverage under applicable federal 

regulations. 
- -- 

Honorable John H. Winters, page 3 (ww-210) 

SUMMARY 

1. Section 3 of Senate Bill 220, requires 

that the State allocation of funds to both the 

County Administration Fund and the County Transportation Fund be increased in an amount sufficient to cover the employers matching contribution for authorized employees whose compensation 

is paid from said allocations and who have qualified for social security coverage under applicable federal regulations. 

2. The participating school districts 

should each contribute its pro-rata share of the 

employers' matching contribution for school cooperative personnel who have qualified for social 

security coverage under applicable federal regulations. 

Very truly yours, 

WILL WILSON 

Attorney General of Texas 

LP:jl:wb 

APPROVED: 

OPINION COMMITTEE 

H. Grady Chandler, Chairman 

J. C. Davis Jr. 

Fred Werkenthin 

Grundy Williams 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Geo. P. Blackburn 

Leonard PassmoLre - 

Assistant