-/ -.. 

E ORNEY GENERAL 

OF TEXAS 

Honorable Wayne Lefevre 

County Auditor 

Clay County 

Henrietta, Texas 

Dear Sirs Opinion No. O-6184 

Rer If a four-teacher rural school 

pays all of its expenses for 8 

year, does the State have any 

claim on the extra m"ne;y they 

may have left as a f~slanco? 

And related matters. 

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 school pays all of its expenses 

for a year, does the State have any claim "c the extra money they may have 

left as B balance?' This school receives no State bid money, and receives 

only the regulerstate apportionment. 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:as i:" 

claim on the balance, and such balance may be invested in ~;ovemcsnt l~z,is. 

We enclose herewith a copy of Opinion No. O-5785, which we thizk answers 

your inquiry regarding the investment of such balance. 

Your question with 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. Imm3diately after 

the County Superintendent receivas notice oftha apportiormsnt made bji the 

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 budget must be itemized in detaii according to the purpose 0:' expenditure, and must cover insofar as possible all expenditures proposed for 

the current year. 'Nhen so prepared, the budget for each commn schwa1 
Honorable Wayne Lefevrs, Page 2 (C-53.84) 

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

a:,proval, and when so approved by suuh Board of Trustees, and bJrtthe Cour,ty 

Superintendent, it shall be filed in the office of the 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 supplemental budget may be appoved in the same mclEner 8s 

the original budget and a copy of the supplemental budget filed witht!.- 

oripinal budget. Copies of all iadgets, when finally approved bythe Countv 

Supgrintendent and the trustees ofthe various common school districts l.n t"k,e 

county shall be filed withthe County Clerk. At any time during the process 

of the prepnration of,thz hud8:et any taxpayer shell i;ave the ri&t to file 

with the County Superintendent or with the Board of Trustees of anjr district, 

any statement or protest which he msy- desire to file, concernins any item of 

expenditure proposed for the current year; and such statement or protest 

shall be given due consideration by 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 answered your questions satisfactorily. 

Yours very truly 

ATTORNEY GENEFN, OF 'EEXAS 

By /s/ C.F. Gibson 

AI'PROIED SEP 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.