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### E ORNEY GENERAL

OF TEXAS

HonorableWayne Lefevre CountyAuditor Clay County Henrietta, Texas
Dear Sirs OpinionNo. O-6184 Rer If a four-teacherrural school pays all of its expenses for 8 year, does the State have any claim on the extra m"ne;ythey may have left as a f~slanco? And relatedmatters.

follows: We are in receipt of your letter of recent date resding as

"I would like an answer to the following question.

"'If o four teacher rural schoolpays all of its expenses for a year, does the State have any claim "c the extramoney they may have left as B balance?' This school receives no Statebid money, and receives only the regulerstateapportionment. Also in the effect (event)the school is allowed to keep the money, may they invest it in interest beor'in:;government bonds or other securities?"

Replying to i&e above, you are advised that the Stste i:asi:" claim on the balance, and such balancemay be invested in ~;ovemcsnt l~z,is. We enclose herewith a copy of OpinionNo. O-5785,which we thizk answers your inquiry regarding the investment of such balance.

Your questionwith respect to whether it is neoessary for your school to make out a budget is answered in the affirmative. Article FE9a-18, Vernon's Revised Civil Statutes, 1925, reads as follows:
"The County Supsrintendent of Schools is hereby designated as the budget officer for eech common school district of such county. Imm3diatelyafter the County Superintendent receivas notice oftha apportiormsntmade bjithe State Board of Educstion to the common school districts of the cormt:?~, he shall prepare a budget for each common school district in the co-ni:-, which budgetmust be itemized in detaii according to the purpose 0:'expenditure, and must cover insofar as possible all expendituresproposed for the currentyear. 'Nhenso prepared, the budget for each commn schwa1HonorableWayne Lefevrs, Page 2 (C-53.84)

district shallbe subnittad to the Board of Trus~taes in each dis,tric-t

for a:,proval,

and when so approved by suuhBoard of Trustees, and bJrtthe Cour,ty Superintendent,it shall be filed in the office ofthe County Sup-r&tendent; end no expenditure shall be made in the district except as provided for in the budgst, except it be in the case of unforseen emergency; and in each such instance, 8 supplementalbudgetmay be appoved in the samemclEner8s the original budgetand a copy of the supplemental budget filed witht!.- oripinal budget. Copies of all iadgets,when finally approved bythe Countv Supgrintendentand the trustees ofthevarious common school districts l.n t"k,e county shall be filed withthe County Clerk. At any time duringthe process of the prepnrationof,thz hud8:et any taxpayer shell i;ave the ri&t to file with the County Superintendentor with the Board of Trustees of anjr district, any statementor protestwhich he msy-desireto file, concerninsany item of expenditureproposed for the current year; and such statement or protest shall be given due considerationby the County Superintendent,DT @{the Board of Trustees in their final action upon the adoption of the b!rd;:et. Acts 1931, 42nd Leg., p. 339, ch. X6, g 19.11

We trust that we have answeredyour questions satisfactorily.
Yours very truly
ATTORNEY GENEFN, OF 'EEXAS By /s/ C.F. Gibson

AI'PROIEDSEP 21, 1944 /S/ GROVER SELLERS ATTOI1MEY

GEXEFAL OF TEXAS CFGrb'uh:egw C. F. Gibson Assistant

Approved Opinion Committee By B W B Chairman Encl. OK F.D.