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# The Attorney General of Texas

June 6, 1980
MARK WHITE Attorney General

Honorable BobBullock Comptroller ofP&lie Accounts LBJState Office Build@ Austin, Texas 787’74
Dear Mr.Bullock: Opinion No. NN-192
Re: Investigative authority ofthe Comptroller ofPublic Accounts.

You l-c?ve asked a number of questions about the investigative authority ofyour office. Attorney General Opinion H-1063 (1977)concluded generally that the comptroller may not independently initiate investigations and examinations ofthe books andrecords of other state agencies when such audits would ‘parallel or duplicate the duties of the State Auditor,” but the opinion did not specify areas of activity that wouldbeparallel or duplicate. Your specific questions must be considered in the historical context of the two offices. The position of state auditor was created in 1943 to replace an executive officer, the “State Auditor and Efficiency Expert,” appointed by the governor. The auditor is appointed bythe Legislative Audit Committee, an arm of the legislature, Acts 1943,48th Legislature, chapter 293, at 429, end MISauthority to perform audits “of all accounts, books and other financial records of the State Government of any officer of the state, department, board, bureau, institution, commission or agency thereof,” and to examine and audit “all fiscal books, records and accounts ofall custodians of public funds, and of all disbursing officers of this state, makiw independent verifications of all assets, liabilities, revenues and expenditures of the state, its departments, boards, bureaus, institutions, commmsions or agencies.

...‘IV.T.C.S. art. 4413a-13. The comptroller is an elected constitutional officer in the executive branch of government. The constitution requires him to “perform such duties as are or may berequired bylaw.” Tex. Const. art. IV, S23. The comptroller has the &ty to require that accounts presented to him for settlement be verified by affidavit; to require persons receiving money or property of which he keeps an account to render statements to him and settle their accounts after examination; to superintend the collection of all

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moneys due the state; to audit the claims of all persons against the state ‘Qmlessthe audit.

.. is otherwise specially provided for”; and to “[sluperintend the fiscal concerns of the [sltate, as the sole accounting officer thereof, end manage the Same in the manner required bylaw.” V.T.C.S. art. 4344. This statutory list of the comptroller’s duties has remained largely unchanged since the early part of this century. In 1918,however, the comptroller was “authorized and empowered to perform the duties and functions of [the] office heretofore performed by the State Revenue Agent.” Acts 1918,35th Leg., 4th C.S., ch. 94, at 19’7. The executive office of state revenue agent, first created in 1891,was simultaneously abolished. The duties and functions now assigned the comptroller by article L03, TaxationGeneral, V.T.C.S., are those previously performed by the state revenue agent. See Acts 1959,56th Leg., 3rd C.S., ch. 1,at 187,former article 7057, V.T.C.S. Part ofthorduties had been assigned the state revenue agent in 1891when the office was created. See Acts 1891,22nd Leg., ch. 69, at 89. The remainder were added in 1899. See Acts 18% 26th Leg., ch. 23, at 26. The original part ofthe statute that isnow embm in article 1.03, Taxation-General, V.T.C.S., reads:

The Governor x, whenever in hisjudgment the public service demands it, direct the Comptroller to investigate books and accounts of the assessing and collecting officers ofthis State, and all officers and persons disbursing, receiving or having in their possession public funds, and to make such other investigations and perform such other duties in the interest ofthe public revenues as the Governor may direct. Whenever any such investigation is ordered by the Governor, the Comptroller shall report to him in writing the results thereof, and point out the particulars, if any, wherein the revenue laws have been violated or their enforcement neglected, together with the names of those delinquent therein. Whereupon the Governor shall institute civil and criminal proceedhgs through the Attorney General in the name of the State against such delinquent parties who are reported @ the Comptroller to bedelinquent. The Comptroller shall have power at any time to examine and check up all and any expenditures of money appropriated for any of the state institutions or for any other purpose or for improvements made by the State on State orooertv or monev received and disbursed bvanv board authorized by

### iaw “to receive and disburse any State mon:y.
... When the [Comptroller], acting under the direction ofthe Governor, calls on any person connected with the public service to inspect his accounts, records or books, said person socalled upon shall submit to said ent all books, records and accounts so called for without delay. Emphasis added). F

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Thepart enacted in 1899 reads, asembodied inarticle 1.03,Taxation-General, V.T.C.S.

The Comptroller shall also heve power and authority end it is hereby made his duty, to fully investigate any State institution when so directed by the Governor or required by information coming to his own knowledge. He shall investigate the manner of conducting the same and the policy pursued by those in charge thereof, and the conduct or efficiency of any person employed therein by the State. He shall examine into and report upon the character and manner as well as the amount of expenditures thereof, and investigate and ascertain all sums of money due the State from any source whatever, the ascertainment and collection of which does not devolve upon other officers of this State under existing law; and he shall report all such facts to the Governor. (Emphasis added). The original provision wasdesigned to complement the power given the governor by the 1876constitution to demand accountings of executive officers and managers of state institutions, and to inspect their books and accounts. Tex. Const. art. IV,S24. The state revenue egent wasempowered to act only under the direction ofthe governor, and it was only when he was so acting that persons connected with the public service were required to “sbmit to said agent all books, records and accounts

. .. without delay.” That language is still found in article 1.03, Taxation-General, V.T.C.S., and we think the meaning remains the same. The language added in 1899expanded the revenue agent’s possible scope of inquiry beyond fiscal matters. For the first time the statute expressly allowed him to investigate

“the policy pursued by those incharge [ofstate institutions], and the conduct orefficiency of any person employed therein.

...‘I He wasto dosowhen“directed” by the governor or
“required” by information coming to his own knowledge. Sofar as wecan determine, the state revenue agent continued to be the agent ofthe governor, and his initial authority to launch an investigation under the statute depended upon gubernatorial direction, but once his investigation started, be wasrequired to pursue it wherever it led, and to “report all such facts to the governor.” Art. 1.03, Taxation-General, V.T.C.S. We think the comptroller is under the same duty, and that his investigative powers under article 1.03, Taxation-General , V.T.C.S., are wholly derivative of a discretionary power in the governor to initiate investigations.
We believe the legislature interpreted the predecessor of article 1.03,TaxationGeneral, V.T.C.S., inthis way in 1929when it first created the independent office ofstate auditor and efficiency expert. After granting the new officer authority to inspect books and records of all the departments of State Government and charging him to investigate custodians of public funds and disbursing officers and to examine all departments with special regard to duplication of efforts between departments, and the efficiency oftheir employees it concluded:

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Section 9. The fact that there is now no State Auditor and no official designated to audit and investigate the custodians ofpubhc funds and the various departments ofthe State Government create an emergency
.... Acts 1929,41st Leg., lst C.S., ch. 91at 222. (Emphasis added).
In our opinion, article 1.03, Taxation-General, V.T.C.S., confers no independent power upon the comptroller to initiate investigations ofstate officers and institutions, but the governor isempowered to usethe comptroller ashisagent for such purposes. Inlight of the foregoing discussion, weturn to your specific questions. The first to be addressed, is:

Is the implied &ty and power conferred upon the Comptroller to make inquiry and examine, without prior notice, all ofthe financial records in the possession of any person or state agency authorized by law to receive state money, for the purpcee of determining if there are any such persons who have received and not accounted for any money that belongs to the state? For example, does the Comptroller have the power to conduct an audit at any time, without notice, of the records of any county tax assessor-collector in this state for the purpose ofverifying that all state ad valorem tax and all state motor vehicle sales tax that hasbeen collected by the assessor-collector has been reported and remitted to the state in accordance with TEX. REV.CIV.STAT. ANN. art. 7260 (Vernon 1960) and TEX. TAX.-GEN. ANN. art. 6.07 (Vernon Supp. 1978-1979)? And does the Comptroller have the power to conduct an audit at any time, without notice, of the Alcoholic Beverage Commission for the purpose of determining whether or not all permit fees and all taxes collected by the Commission on the sales of distilled spirits? wine, beer, ale end malt liquor have been reported to his office and remitted to the Treasurer in accordance with TEX. ALCOH. BEV.CODEANN.5202.04, S205.02and 5205.03 (Vernon 1978)? The question, as stated, has very broad implications. For example, “all the financial records in the possession of any person
...authorized

. ..to receive state money” would encompass even the personal checkbooks and federal income tax returns of state employees advanced travel funds. Cf. Attorney General Opinion H-74 (1973)(advance of expenses to state employees). Thexmptroller has no power to examine all records of such abroad description. Of course, be may make inquiry in aproper case, and it may be his duty to do so. Article 4344, V.T.C.S., &es not empower the comptroller “to conduct an audit at any time, without notice, ofthe records of any county tax assessor” inorder to verify that state taxes have been remitted to the state in accordance with article 7260, V.T.C.S., and article 6.07, Taxation-General, V.T.C.S. See Attorney General Opinion C-447 (1965

1. Compare the uses of the word “audit”in May v. Wilcox Furniture Downtown, Inc., 450 S.W.2d 734, 739 (Tex. Civ. App. - Corpus Christi 1970,writ rePd

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n.r.e.), and in City of Houston v. Chapman, 145S.W.2d 669 (Tex. Civ. App. - Galveston 1940,writ dism’d,judg

.corr.
. The derivative nature of the comptroller’s investigatory power over public agencies contrasts sharply with the independent power to investigate private business concerns accorded him by article 1.031,Taxation-General, V.T.C.S.. He has the power to settle the accounts of local tax collecting officers and to require proofs of the accuracy of the accounts before doing so, but under article 4344, V.T.C.S., hehasno authority to demand to see the books and records of local officers except to verify accounts or claims. In a proper case ha may condition approval of an account submitted by alocal officer on the presentation to him offurther proofs, but if access to alocal official’s books andrecords is refused, he must leave the account unsettled and refer the matter to other officers having general investigative powers, unless the governor has directed him to proceed under article 1.03,Taxation-General. See R ers v. L og ( ynn, 49 S.W.2d 709 (Tex. Comm!n App. 1932); Gallaway v. Sheppard, 89 S.W.2d 417 Tex. Civ. App. - Austin 1935, writ dism’d). See V.T.C.S. art. 7260, S7;Tax.-Gen. art. 6.02, V.T.C.S. art. 4344, SS3,7,8. Cf Attorney &era1 Opinion G-4260 (1941). -
Nor hes he any independent authority to audit the Alcoholic Beverage Commission with respect to permit fees and taxes. Youalso ask:

The comptroller isresponsible for determining whoowes money to the state and how

. . ...... . . much they owe, but he dDesnot have tne exclusive responslbulty or comprenenslve power to doso. Article 4344, section 10,V.T.C.S., makes it the duty ofthe comptroller to:

Is the Comptroller responsible for determining whoowes money to the state and how much they owe? If so, is the implied duty and power conferred upon the Comptroller to make inquiry end examine any contract for goods and services provided and paid for by the state for the purpose of determining whether or not the state has received what it paid for? For example, does the Comptroller have the right to investigate the supply purchase and inventory records of the Utility Department ofthe University ofTexas at Austin for the purpose of determining the identity of the debtor(s) and amounts owed, if he has reason to believe that state money has been paid for supplies that were never delivered to the state?

Examine and settle the accounts of all persons indebted to the State and certify the amount or balance to the Treasurer, and direct and superintend the collection ofall monies duethe State. However, in 1912the Texas Supreme Court concluded that the comptroller lacked power to independently determine facts that purported to sipport a sheriff’s claim for monies certified correct by a district court. The comptroller had reason to suspect fraud. The Supreme Court said, however:

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The character of the examination must be defined by the means which the law furnishes to enable the officer to perform the duty enjoined.

. .. The Comptroller.

..hasnopower to secure evidence. It cannot be denied that his means ofexamination Isconfined to the copy ofthe record; therefore, his examination must be confined to that as a report.

... Indeed

. .. the Comptroller has no facts nor power to obtain facts upon which to act otherwise than to test the work of the clerk. Rochelle v.Lane, 148S.W. 558 (Tex. 1912)at 559,560. Twenty years later, after the office of state auditor and efficiency expert hadbeen created, the foregoing decision was modified by Rogers v. Lynn, supra, another case of suspected fraud. The Rochelle v. Lane holding that the comptroller could not gobehind the certification presented to himwas overturned, and the comptroller was permitted to assert that article 4350, V.T.C.S., forbade him to issue a warrant to a person whose fraudulent schemes made him indebted to the state. But the court in Rogers v. LyNI, s +I ra, did not bold or imply that the comptroller possessed independent power to “obtain acts other than those deducible from the formal records presented him for review. Although the Rogers v. Lynn court held that no warrant should be issued unless the comptroller finds the claim “correct,” meaning “ just and legal,” the factual allegations which the court believed were made byboth the comptroller and the state auditor. Both officers alleeed thev exercised the DOW= and duties imoCeed uoon them bv law “to carefully ex;mine arid investigate these accounts,” and found them fraudulent. ~49S.W.2d 710. See also Gallaway v. Sheppard, B, (comptroller disallowed sheriff’s claim as a resultaudit bythe auditor). The comptroller has some discretion under article 4344, V.T.C.S., in approving claims and accounts, and indetermining amounts owed the state, but he may not exercise that discretion in an arbitrary or absolute manner. See Fulmore v. Lane, 140S.W. 405 (Tex. 1911).Nor &es it allow him independently to in.$&t the books and records ofother officials without invitation. See Navarro County v. T-ullcs, 237S.W.982 (Tex. Civ. App.

- Dallas 1922. writ rePd1. Though such records might be otherwise available to the comptroller, an unlimited special right of access to them isnot given himbyarticle 4344, V.T.C.S. Cf. V.T.C.S. article 6252-17a (OpenRecords Act).

- Consequently, the comptroller has noindependent right under article 4344, V.T.C.S., to “investigate the supply, purchase and inventory records of the Utility Department of the University of Texas at Austin for the purpose of determining the identity of the debtors and the amounts owed

.‘I Ofcourse, he should report his suspicions to the governor or the state auditor to obtain their assistance in bringing about an investigation. If an account of such property is kept in his office, he may require the persons having the management ofit to “render statements thereof to him.” V.T.C.S. art. 4344, 57.

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Your question as to whether article 1.03, Taxation-General, V.T.C.S., “expressly” grants you “the authority to examine any state agency expenditures, such as those queried,” isanswered bythe foregoing discussions. The express authority granted bythat statute isconditioned upon gubernatorial initiation.
Inasimilar vein, youask:
Does the Comptroller have the right to investigate any state agency at any time for the purpose of assuring himself that no state employee salary warrants have previously been Issued to noneldstent employees? and
Is the implied duty and power to inspect and evaluate the policies

and methods followed by any person or state egency engaged in collecting money on behalf of the state conferred lpon the Comptroller? For example, &es the Comptroller have the right to inspect and evaluate the auditing and collection methods of the Alcoholic Beverage Commission with regard to all state taxes and fees collected byit? The comptroller hasnobroad, independent power “to investigate any state agency at any time for the purpose of assuring

. .. that no state employee salary warrants have previously been issued to nonexistent employees.” Cf. Attorney General Opinion WW-1328(1962)(comptroller lacks authority to determinewhether particular employment violated Position Classification Act). Article 4344 section 2, V.T.C.S., gives the comptroller power to adopt regulations essential to the speedy and proper assessment and collection of the revenues of the state. He is to prescribe the form used in collecting public revenue and to specify the manner in which they are to keep their accounts. V.T.C.S. art. 4344, S5. Moreover, he may “suggest” plans for improving and managing the general revenue. g S17. However, the comptroller has no independent power under article 4344, V.T.C.S., to subject the office procedures and methods of other officials to his on-the-spot scrutiny. He may do so as an agent for the governor under article 1.03, Taxation-General, V.T.C.S., but otherwise, that power and duty is vested in the state auditor. V.T.C.S. arts. 4413a-13,4413a-14,4413a-16. Another inquiry reads:
Is the Comptroller impliedly required to keep a central record of all persons indebted or owing taxei to the state and to check all proposed expenditures of state money against such record, regardless ofthe nature or source ofthe liability to the state or whether the warrant is to be &awn against funds ofthe state that sre kept inor outside the State Treasury?

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V.T.C.S., article 4344, section 9 makes it the duty of the comptroller to “keep and settle all accounts in which the state is interested,” without limitation. The state is

“interested” in its funds whether kept inthe state treasury or elsewhere. See Boyett v.

467S.W.2d205(Tex. Civ. App.- Austin 1971,writ rePd n.r.e.). A=1 dismissed subnom. Anderson v. Calvert, 92S.Ct. 1316(1972);Attorney General Letter Advisory No. lx (1977). Weconclude, therefore, that article 4344, V.T.C.S., contemplates the keeping of records by the comptroller that would enable him to identify persons indebted to the state or owing taxes to it. We think, too, that all warrants issued should be checked against the list ofpersons indebted to the state, for article 4350, V.T.C.S., specifies that no warrant isto issue to any person indebted to the state, orowing delinquent taxes to it. The determination that a person is indebted to the state for article 4350, V.T.C.S., purposes cbes not necessarily lie with the comptroller. An official allegation of indebtedness must be made by those empowered to make one. Attorney General Letter Advisory No. 57 (1973). Cf. Sherman v. Hatcher, 299 S.W. 227 (Tex. Comm’n App. 1927) (construing article 4350).- Another set ofyour questions centers uponsection 11ofarticle 4344, V.T.C.S., which reads: Among other duties, the Comptroller shall:

...I 11. Audit the claims of all persons against the State in cases where provision for the payment thereof has been made by law, unless the audit of any such claim is otherwise specially provided for.
You couple this provision with article 4357, V.T.C.S., which forbids the preparation of warrants except lpon the presentation ofaudited claims, and ask:

Does the Comptroller have the duty andpower to examine any such claimant regarding any matter that is material to his claim and to require him to produce any evidence necessary to verify the legal validity ofhis claim against the state, ifthe Comptroller considers such examination necessary? For example, was the Comptroller acting within the lawful limits ofhis authority when hesent ateam of auditors to personnel of Southwest Texas State University for the purpose of determining whether or not vouchers previously skmitted by the University, approved by the Comptroller’s office, and paid bythe Treasurer to persons for consulting services were in fact a subterfuge for payment oftravel expenses incurred bythose same persons asinterviewees ofthe University? For example, does the Comptroller twve the power to visit the premises of any state agency at any time, without prior notice, and require an accounting

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of all employees listed on that sgency’s monthly payroll voucher filed with the Comptroller whoare missing and unaccounted for, if any?
Youalso ask:

Is the Comptroller granted the authority to examine at any time the records, include any internal performance records usedbyany agency to measure its performance of its statutory functions for the purpose of advising the Governor, inter alla, whether ornot the budget request sbmitted by that egv based on reliable information, if he has reason to believe that such records ere not being kept or are inaccurate ormisleading? The earlier discussion is applicable to these questions. The comptroller has no authority to demand unnecessary proofs or to conduct inquisitions about the propriety of past agency actions. Attorney General Opinion C-447 (1965). He has no independent power to send auditors to state institutions of higher learning to examine records and personnel in an attempt to establish the bona fides of vouchers upon which hepreviously issued warrants. See Attorney General Letter Opinion, Book 381,page 797, addressed to Geo. H.Sheppard,and dated April 16,1938. Nor &es hepossess independent power to visit state wencies for the purpose ofrequiring them to account for the people ontheir payroll vouchers that are not on the premises at the time he visits them. Those activities duplicate or parallel functions ofthe state auditor. The same applies to the examination for budgetary purposes ofinternal records used byagencies to measure their performance of statutory duties. If the governor wishes the comptroller to take a more active investigatory role in establishing a basis for advice regarding budget requests, he may direct him to &Jso. The comptroller &es have the duty to satisfy himself that claims presented to him are legal claims for wm valid appropriations have been made, and to refer suspicious claims to agencies with larger investigatory powers., but if herefuses to issue a warrant when hislegal duty to dosoisclear, mandamus willlie. Norris v.Bullock, 580S.W.2d 812(Tex. 1979);S&GConstruction Co., Inc. v.Bullock, 545S.W.2d 953 (Tex. 1977). Cf. Denison v.Sheppard, 60S.W.2d 1031(Tex. 1933)(right unclear). - Twoother questions are asfollows: With regard to the general duty to ‘superintend and menage the fiscal concerns ofthe State, as the sole accounting officer thereop provided inTEX. REV.STAT.ANN.art. 4344, S3(Vernon 19761,and in view ofthe specific accounting and investigatory responsibilities expressly provided in art. 4344, 59, art. 4344b, S2, art. 4348 (Vernon 1976),and TEX. TAX.-GEN. ANN. art. 1.03 (Vernon 1969)

.. .. Is the Comptroller expressly given the duty and power to keep an accounting record of all receipts and disbursements of all state agencies and to check up and examine any such account for the

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purpcee of determining its accuracy and legal conformity, regardless of whether or not the actual funds of any such account are kept inoroutside the State Treasury?

Do any of the State Auditor’s duties provided in TEX. REV. CIV. STAT. ANN. arts. 4413(a)-7aet seq. (Vernon 1976)duplicate any of the duties imposed uponthe Comptroller byTEX. REV.CIV. STAT. ANN. art. 4344 et se (Vernon 1976)and TEX. TAX.-GEN. ANN. art. 1.03(Vernon 1969 mterms ofserving identical purposes?

-9
Your question regarding the combined effects won your powers of articles 4344, sections 3 and 9; 4344b, section 2; 4348, V.T.C.S.; and article 1.03, Taxation-General, V.T.C.S., are also answered above for the most part. Those provisions are to beread with other statutory provisions. The comptroller isunder aduty to keep records ofall accounts in which the state is interested, including accounts of funds and property maintained outside the state treasury, and to “audit” the accounts furnished him bystate agencies for internal accuracy and facial legality. See Attorney General Opinion M-625 (1970X Cf. Fort Worth Cavalry Club v.Sheppard, 83TW.2d 660 (Tex. 1935);Corsicana Cotton Mills7 Sheppard, 71S.W.2d247(Tex. 1934)flack ofvalid appropriations for claims). But he hasno Independent power to conduct out-of-the-office investigations of suspected misrepresentations. That is a function of the state auditor, or of other officers, to whom the comptroller should report his suspicions, along with any internal evidence to support them that hehasfound inthe accounts orreports submitted to him.
Your other question turns the basic inquiry around. You ask, “Do any of the State Auditor’s [statutory] duties

. ..duplicate any ofthe duties imposed upon the Comptroller [by statute] in terms of serving identical purposes ?I’ Ifyour question islimited to duties inde endentl imposed won the comptroller, the answer is “No,” for the accounting and

-weal swervlsory duties given the comptroller by article 4344, V.T.C.S., and similar statutes are complemented, not duplicated, by the auditing and investigatory duties imposed uponthe state auditor. Butthe answer is“Yes”ifthe question encompasses those duties which may be assigned the comptroller by the governor pursuant to article 1.03, Taxation-General, for that statute anticipates that the governor may employ the comptroller as his egent to perform many investigatory or auditing tasks which duplicate those the state auditor is empowered to undertake. The arrangement provides a check upon the power of the state auditor and a means of testing the efficiency and fidelity of his office. The traditional appropriation act rider discussed inAttorney General Opinion H-1063, (1977),(see General Appropriations Act, Acts 1979,66th Leg., article V,section 30 at V-45), does not affect the governor’s power. It &es no more than prohibit the expenditure of appropriated funds for hiring independent commercial auditors or private auditing firms to do what the office of the state auditor is designed and equipped to do. See Attorney General Letter Opinion, Book 365, page 815,addressed to G. R. White and dated July 17,1935,

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Lastly, you ask, “Have any ofthe Comptroller’s duties and powers been repealed by implication and transferred to the State Auditor?” On the basis of a 1948opinion ofthis office, Attorney General Opinion H-1063(1977) concluded that the 1929 and 1943legislation establishing, first, the executive office of state auditor and efficiency expert and, later, the legislative office of state auditor, repealed by implication any independent authority the comptroller might hve had theretofore to initiate investigations and examinations of the books and records of state agencies when those activities would duplicate or parallel the duties of the state auditor. See Attorney General Letter Opinion R-1404 (1948). - As discussed above, such independent authority never rested in the comptroller. Reliance by H-1063 (1977)on the doctrine ofimplied repealer wasunnecessary. However, we reaffirm the conclusion of Attorney General Opinion H-1063 (1977)that the state comptroller ofpublic accounts possesses no independent authority to duplicate orparallel the functions of the state auditor in initiating or conducting external, non-consensual audits and examinations ofthe books and records ofstate agencies. SUMMARY
The state comptroller ofpublic accounts possesses no independent authority lo duplicate or parallel the functions of the state auditor in initiating or conducting external, non-consensual audits and examinations of the books and records of state egencies, although he does possess such authority when acting at the direction ofthe governor.

Attorney General ofTexas JOHN W.FAINTER, JR. First Assistant Attorney General
TEDL.HARTLEY Executive Assistant Attorney General Prepared byBruce Youngblood Assistant Attorney General

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APPROVED: OPINIONCOMMITTEE C.Robert Heath, Chairman Walter Davis Susan Garrison Rick Gilpin Diane VanHelden Bruce Youngblood

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