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E L%.TTO N&+ GENE OF TEXAS

HonorableWilliam J. Burke 'OpinionNo. 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 proprlationBill for the fiscal years ending August 31, 196

fi -65 respectively,as regards certain items of expenditure commonly identifiedas "otheroperating expenses."

You state,

that prior to this~request aertain expenses authorized as "currentand recurring operating expense"by the current AppropriationBlll,and necessary to the operation ,,,of the Board ~ofControlhave been charged to 'otheroperating expense," Account #28 of the Comptrollerof Public Aacounts' Expenditure Classification. However, you ask If such expendituresmay properly continue and,~ifso,how they shouldbe accounted for in view of the following language in Section 9, page III-89 of H.B.,86:

"The term 'currentand recurrlng~operating expense' as used in this Article shall mean and include only Items set out in the Comptroller of PublicAccounts'Expenditure Classlflcatlon,~

effective Septem!er 1, 1959, and numbered from 20 through 26 (Emphasis ours )
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Your request:revealsthat the expensesheretofore charged to "otheroperating expense" Include the following:

Advertising expenses (salesof SUPplUS property, etc.); Purchaseof blueprints, referencebooks, and subscriptionsto trade publications; Pest control; Testing and recharging of fire extinguishers;Laundry and towel service; etc. An examination of the Comptrollerof Public Accounts' Expenditure Classificationreveals that expenses of a character enumerated above should properlybe placed in Account#28,Hon. William J. Burke, page 2 (C-131)

"otheroperating expense," if they are allowable expendltures. The paramount question, therefore, arises: Did the Legislature intend to eliminate all expenses not properly Includablewithin the Accounts #20-26? While the nature of these expenditures is one of a miscellaneous characterwithin the scheme of the classiflcations

of expenditures,nonethelesswe agree that they are expenses of a type necessary to the~operatlonof your office. Although in some~instances, such as laundry and towel service, they areminor, In others, such as the advertising expenses of sales of surplusproperty,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 previousAppropriationBill, 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, Classificationwhich has been effective since September 1, 1959. In fact, the several references to such~classlficatlonwithin H.B. 86 otherwise indicatesan intent to incorporate such established classification Into the AppropriationBill 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 typographicalnature 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 Legislaturedid not intend to exclude expenses of a nature enumerated above, and that they are properly "CUPrent and recurring operating expenses"which shouldbe charged to Account #28 as defined in the Comptrollers'Expenditure Olas,sifibatibn;.

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SUMMARY "Otheroperating expense" items previously charged to Account #28 of the Comptroller'sExpenditure Classificationare 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

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