The Attorney General of Texas 

December 28, 1979 

Honorable Steve Elder 

Waller County Attorney 

P. 0. Box 884 

Hempsteed, Texas 77445 

Opinion No. NW-121 

Re: Whether e county hospital 

authority may authorize en 

employee to utilize e hospital 

credit card to purchase gasoline for 

his personal automobile which is 

used for official business 

Dear Mr. Elder: 

You have requested our opinion concerning the use of the Waller 

County HospitaJ’s gasoline credit cards by the superintendent of the hospitaL 

The Board of Managers have authorized the superintendent’s use of the 

credit cards for his business trips rather than reimbursing him on e mileage 

basis The superintendent is not required to report to the auditor the nature 

end extent of the use of the credit cards. 

You ask three questions 

Whether .the purchase of an unlimited, unaudited 

amount of gasoline station products on the county 

credit cards for use in the County Hospital 

Superintendent’s personal car, which purchase was not 

budgeted or authorized by the Commissioner$ Court, 

would be a legal claim which the Auditor is 

authorized to approve? 

The Wailer County Hospital is established and operated pursuant to 

article 4478, V.T.C.S. The commissioners court has appointed e board of 

managers, article 4479, V.T.C.S., whose powers include the authority to 

appoint e superintendent of the hospital and “fix the salaries of the 

superintendent end all other officers end employees within the limit of the 

appropriation made therefor by the commissioners court, and such salaries 

shall be compensation in full for all services rendered” V.T.C.S. art 4460 

‘(Emphasis added). Therefore, legitimate use of the credit card under these 

facts must be for expenses incurred by the superintendent end not as e form 

of compensation. The superintendent himself, end not the Board of 

Managers, determines or “fixes” the extent of the use of the credit card, 

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Honorable Steve Elder - Page Two (m-121) 

whereas the statute provides that his compensation in full for all services rendered shall 

be set by the Board of Managers See Attorney General Opinion V-505 (1948). Therefore, 

the proper use of the credit cardsmust be for expenses reasonably incurred by the 

superintendent in the discharge of hospital business Attorney General Opinions MW-21 

(1979), H-992 (1977). In our opinion, the auditor would not be authorized to approve these 

unaudited claims on county funds. Article 4484, V.T.C.S., requires the hospital board of 

managers to “certify all bills and eccountrj including salaries and wages, end transmit 

them to the commissioners court, who shall provide for their payment in the same manner 

as other chalges against the county are paid.” Approval and auditing by the county 

auditor is a orereouisite for the commissioners court to order oevment of claims arreinst 

the county. -V.T.C.S. arts 1651, 1660; Smith v. McCoy, 533 S.W.22 457 (Ten. Civ. App. - 

Dallas 1976, writ dism’d). 

Your second question is 

Whether the purchase of unlimited chages to the gasoline credit 

cards, with no required reports of ‘official brrsiness’ trips constitute 

‘other compensation’, and thus violative of Vernon’s Ann. Civ. St 

art 4480? 

Our answer to your fist question answers this inquiry. The unlimited use of the credit 

cards under these facts constitutes a form of compensation for services and is thus 

violative of article 4480. 

Your third question is 

If the Hospital Board of Managers and the Walk County 

Commissioners’ Court determine that the use of gasoline credit 

cards is a prcper perquisite for the Horpital Superintendent, would 

it be necessary and proper to emend the 1979 budget for the 

hospital to allow the 1979 budget to authorize chaps up to but not 

exceeding e certain amount? Would it be necessary and proper to 

make a similar amendment to the 1980 budget, which has already 

been passed upon and does not include.credt card changes? 

We believe that the Board of Managers would be authorized to provide as an element of 

the superintendent’s salary use of the credit cards so long as the charges were fixed and 

limited by the board Therefore, it would be necessary and proper to provide in the 

County Hospital’s budget that the superintendent% salary is provided in part by a fixed 

amount in the form of credit card chatgas. See Attorney General Opinion H-1223 0978). 

- 

SUMMARY 

A County Hospital superintendent may not be given u&mite4 

unaudted use,of the hoqital’s credit card Use of the credt cards 

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Honorable Steve Elder - Page Three (Mw-121) 

must be either for actual expenses or in a fixed amount as 

compenstt tion /+gjigz;g 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by David B. Brooks 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

C. Robert Heath, Chairman 

Jim Allison 

David B. Brooks 

Walter Davis 

Bob Gemmage 

Susan Garrison 

Rick Gilpin 

Bruce Youngblood 

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