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Honorable R. V.Rayford County Auditor Rusk County Henderson, Texas Dear Sir: Opinion MO.O-7537 Re:

Xequote from your recent letter Proper fund to be credited whenex-County Superintendent repays amounts overdrawn on salary; andwhether annual allowance for office and travel expense is apportlonable by the month.

to this department: "Tne State Department ofEducation approved budget appropriations of ,$3,300.00 salary for County Superintendent for the year September 1, 1945 to August 31, 1946 and abudy;et appropriation of $300.00 for office ? travel expense for the County Superintendent for the same period. "The County Superintendent drew and received the following sums from September 1, 1945 to and including December 21, 1945 the date his resignation was accepted by the Commissioners ICourt and a successor appointed: "Net Salary Checks Withholding Tax onSalary wg:g Teaciiers Hetirement onSalary 63.46 Total onSalary , b. Salary figures 112/Y% of $3,~00.00 (g-1-45 to 12-21-45) l,lG.O3 Salary overdrawn for above period $L,S70.2'( let Checks ontiffice kTravel as drawn by County Superintendent 8 533.36 Office ?.;Travel fi ures for above period 112/365 of &300.00 245.42 tiffice E:Travel Expense ovendrawn 2Ii7.33 Total Amount DueCounty A&inistration $1,95~.15 FundRon. R. V.Rayford - Page 2, (O-7537)

“The Ex-County Superintendent haa stated that he is willing to repay thiB suma8 overdrawn but wants to be sure that it is paid over to the right fund or department. He also questions the method of arriving at the amount credited himfor Office &Travel Expenses. Stating that the $800.00 approved for Office &Travel could all be used upin afew months and then after the $800.00 approved for this purpose is gone, within one month or within any period during the school year, that he Is entitled to this expense regardless of the time it wasconsumed, just so long a6 it waB used within the school year approved. “Werely onthe fact that the then Superintendent figured his Office and Travel Expenses at the rate of $66.67 per month and was dl’awing that sumto start with and continuedthis sumof $66.67 onseparate vouchers but drew 8such vouchers,at $6667 lnatead of 3and afraction of this sumfor September, October, November and part ofDecember of 1945 and also because the Office and Travel Expense occurs each month and not **all** within one month or within acertain limited time. It would also work out as in this case If the entire $800.00 was used upin 4months, nofunds would be available for such operations by the Buccessor of aresigned County Superintendent. “Ourquestion is have &figured thle in the correct manner by using the number of,dayBhe actually served for both salary and the office and travel expense?

“Second question, Is the refund of the amounts overdrawn to be returned to the County Administration Fund and to be used to reduce the assessments against the school district6 in preparing the next budget, for this office or does it goto some other fund or State Department of Education?” Wesubmit that the proper way to compute the amount of salary overdrawn is aBfollowa: Amount **drawn** onsalary $2,616.10 Amount earned during period Sept. 1, 1945, to Dec. 21, 1945 ($3800 per annum less withholding tax and teacher’s retIreme&) 962.07 Amount overdrawn onsalary ’b54 m ’ Plus unearned po&tion;of withholding tax paid for December 12.65 Plus unearned portion of TeacherCB Retirement fund payment for December 5.11 Total amount to berepaid lab 1. countyHon. E. V.Rayford -Page 3, 10-7537)

The unearned portion of the payments made in December on withholding tax and teacher's retirement should be refunded to the county. For the period September 1, 1945, to December 21, 1945, the withholding tax and teacher's retirement fund payments were actually yearned, and should not be calculated. All salary checks drawn by the ex-county superintendent had these twopayments deducted therefrom, as reflected by your exhibit "A"

.Thus, the amount6 actually drawn less the salary actually earned during the period plus the unearned portions of the withholding tax and teacher’s retirement fund payments for December, gives the amount which should berepaid to the county. In regard to office and travel expense, Article 2700, V.A.C.S., provides: I, the County Board ofEducation maymake f;rih& provisions as it deems necessary for office and traveling expenses of the County Superintendent; provided that expenditures of the County Superintendent shall not bemore than Eight Hundred Dollars ($800) per annum.).

. .I’ It is, in our opinion, not mandatory upon the County Board ofEducation to provide for the expenditure of the entire sumof $800.00 for office and traveling expenses. It is merely incumbent upon said Board to make such provisions as they maydeemnecessary purposes shall not exceed Gprovided the sumexpended for such 800.00. The statute does not purport to makean annual award in the flat sumof $800.00 per annumfor said purposes, but places aceiling on such expenditures. It does not follow that the intention of the statute is to pay out the entire sumof $800.00 in twelve equal installments. The law intends that the county superintendent should bereimbursed for office and trave expenses actually and necessarily incurred, and the expenses for one month maybe greater than for other months.
In other words, the county superintendent Is entitled to bereimbursed for all authorized expenses incurred provided said expenses donot exceed the statutory ceiling of $800.00.
In view ofArticles 2700; 2700d-1, Section 1; and 2827a, Section 1, V.A.C.S., you have correctly concluded that the County Administration Expense Fund Is the.proper fund to which the amounts overdrawn are to berepaid. Considering the provisions of these statutes, weare at aloss to understand howthe County Superintendent Wasable toHon. R. V.Rayford - Page 4, (O-7537)

dra.u ten separate monthly salary checks in less than four months. Very truly yours ATTORNEY

GENERAL

OFTEXAS /s/ William B. Henley, Jr.
BYWilliam B. Henley, Jr. Assistant APPROVED

DEC.21, 1948 /s/ Harris Toler FIRST ASSISTANT ATTORNEY

GENERAL WBH:djm:elb APPROVED OPINION COMMITTEE BY B.W.B. Chairman