f 

E L%.TTO N&+ GENE 

OF TEXAS 

Honorable William J. Burke 'Opinion No. C-131 

Executive Director 

State Board of Control Re: Construction of H.B. 

Austin, Texas 86, the Appropriation 

Bill, regarding "other 

Dear Mr. Burke: 

operating expenses." 

You have requested our opinion on the construction of 

H.B. 86, the A proprlation Bill for the fiscal years ending 

August 31, 196 fi -65 respectively, as regards certain items of 

expenditure commonly identified as "other operating expenses." 

You state, that prior to this~request aertain expenses 

authorized as "current and recurring operating expense" by 

the current Appropriation Blll,and necessary to the operation 

,,,of the Board ~of Control have been charged to 'other operating 

expense," Account #28 of the Comptroller of Public Aacounts' 

Expenditure Classification. However, you ask If such expenditures may properly continue and, ~if so, how they should be 

accounted for in view of the following language in Section 9, 

page III-89 of H.B.,86: 

"The term 'current and recurrlng~operating expense' as used in this Article shall 

mean and include only Items set out in the 

Comptroller of Public Accounts' Expenditure 

Classlflcatlon,~ effective Septem!er 1, 1959, 

and numbered from 20 through 26 (Emphasis 

ours ) . 

- -* 

Your request:reveals that the expenses heretofore 

charged to "other operating expense" Include the following: 

Advertising expenses (sales of SUPplUS 

property, etc.); Purchase of blueprints, 

reference books, and subscriptions to trade 

publications; Pest control; Testing and recharging of fire extinguishers; Laundry and 

towel service; etc. 

An examination of the Comptroller of Public Accounts' 

Expenditure Classification reveals that expenses of a character enumerated above should properly be placed in Account#28, 
Hon. William J. Burke, page 2 (C-131) 

"other operating expense," if they are allowable expendltures. The paramount question, therefore, arises: Did 

the Legislature intend to eliminate all expenses not properly Includable within the Accounts #20-26? 

While the nature of these expenditures is one of a 

miscellaneous character within the scheme of the classiflcations of expenditures, nonetheless we agree that they are 

expenses of a type necessary to the~operatlon of your office. Although in some~instances, such as laundry and towel 

service, they are minor, In others, such as the advertising 

expenses of sales of surplus property, these expenditures 

are essential in order to carry out required functions. In 

view of the obviously necessary nature of such Items In order 

to properly carry out the duties and obllgatlons imposed on 

the Board of Control/we are unable to conclude that the Legislature intended to'exclude expenses of this nature and hold 

that the reference to Accounts &o-26 is erroneous. 

In reaching this result, we observe that a similar provision of the previous Appropriation Bill, 57th Legislature, 

First Called Session, Section 11, page 163, S.B. 1, contains 

the identical language of the section in question except that 

it states "and numbered from 20-29." Also, we note in H.B. 

No. 86 a complete lack of any further language repudiating 

the use of the Comptrollers' Expenditure, Classification which 

has been effective since September 1, 1959. In fact, the 

several references to such~classlficatlon within H.B. 86 otherwise indicates an intent to incorporate such established classification Into the Appropriation Bill for the years ending 

August 31, 1964-65. 

We also call four attention to the rule of statutory 

construction set forth In 39 Tex.Jur. 186, Statutes, Section 

98, which states: 

,I 

. . . obvioua errors or mistakes of 

a clerical, grammatical or typographical nature 

may be disregarded." . . . See also the cases 

there cited. 

While we do not express any opinion as to the propriety of any particular item listed previously, we do conclude 

that the Legislature did not intend to exclude expenses of 

a nature enumerated above, and that they are properly "CUPrent and recurring operating expenses" which should be charged to Account #28 as defined in the Comptrollers' Expenditure 

Olas,sifibatibn;. 

-653- 
Hon. William J. Burke, Page 3 (C-131)~ 

SUMMARY 

"Other operating expense" items previously charged to Account #28 of the Comptroller's Expenditure Classification are 

not excluded from H.B. 86, and you should 

continue to charge expenses of this nature 

to such Account. 

Yours very truly, 

WAGGONER CARR 

Attorney General 

PP:mkh:ms 

By' a$ 

Paul Phy 

Assistant 

APPROVED: 

OPINION COMMITTEE 

W, V.'Geppert, Chairman 

John Reeves 

Howard Maya 

Llnward Shivers 

Norman Suapez 

APPROVED FOR THE ATTORNEY GENERAL 

By: Stanton Stone 

-654-