MARK

WHITE AttorneyGeneral 

# The Attorney General of Texas July 7, 1980

Honorable Robert Trenchard, Jr. Winkler County Attorney Winkler County Courthouse Kermit, Texas 79745 Dear Mr.Trenchard: Opinion No. MI+201 Re: Method of reimbursement to county auditor for travel expense.

You have requested our opinion concerning whether Winkler County may reimburse the County Auditor for travel expense other than on a reasonable rate per mile traveled as evidenced byasworn expense report by the County Auditor. Reimbursement ofthe travel expenses ofthe county of Winkler County isgoverned byarticle 1650a,V.T.C.S., which provides:

The commissioners court may reimburse the county auditor for expenses incurred intraveling to and from the county seat in hispersonal automobile to perform his official duties and to attend conferences and seminars relating to the performance of his official duties. However, the commissioners court may not reimburse the auditor for expenses incurred in traveling between his personal residence and county office, or for expenses incurred inany other travel of a personal nature. The commissioners court by order shall fix the rate of reimbursement at a reasonable rate. Reimbursement shall be made monthly from the appropriate county funds on submission of sworn expense reports bythe county auditor. Expenses of other county officials are governed by article 3912k, V.T.C.S. See Attorney General Opinion H-992 (1977). However, article 3912k specifically excludes county auditors from its provisions. Article 1650ahas not been construed by previous court decisions or Attorney General Opinions.
We note that article 1650a was originally enacted by the Regular Session, 60th Legislature, 1967, and provided that the commissioners court shall fix the rate of reimbursement, “not to exceed 10cents a mile.” Acts 1967, 60th Leg., ch. 361at 852. In 1975, the act was amended to provide reimbursement “at a reasonable rate” for the county auditor and his assistant in counties having apopulation of 1,500,OOO or more. The 10cents a mile limitation wasretained for all other auditors. Acts 1975,64th Leg., ch. 447 at lI90. In 1979,the act was amended again, deleting the words “notHonorable Robert Trenchard, Jr. - Page Two (NW-201)

to exceed 10cents a mile” and stistituting “at a reasonable rate” for all auditors. Acts 1979, 66th Leg., ch. 520 at l104. The act has consistently provided that reimbursement shall be made monthly from the appropriate county funds on s&mission ofsworn expense reports by the county auditor. Harmonizing the amendment with the act it is apparent that while the commissioners court may now set a “reasonable” rate for reimbursement, payment may only be made on the basis of monthly sworn reports of the miles traveled. Shipley v.Ploydada Ind. Sch. Dist., 250S.W.159(Tex. Comm’n App. 1923).
In construing a statute we may also look to the title or caption as a guide to legislative intent. Huddleston & Work v. Kennedy, 57 S.W.2d 255 (Tex. Civ. App. - Eastland 1931,no writ). The title of the original act and all subsequent amendments consistently refer to the act as “relating to mileage expenses of county auditors” (Emphasis supplied). This further indicates a legislattve intent to require reimbursement only catthe basis of miles traveled.
For these reasons we must answer your inquiry inthe negative. Winkler County may not reimburse the County Auditor for travel expense other than on areasonable rate per mile traveled asevidenced byasworn expense report bythe County Auditor. SUMMARY Winkler County may not reimburse the County Auditor for travel expense other than onareasonable rate per mile traveled.

MARK WHITE Attorney General ofTexas JOHN W.FAINTER, JR. First Assistant Attorney General
TEDL.HARTLEY Executive Assistant Attorney General Prepared byJim Allison Assistant Attorney General APPROVED: OPINION COMMTTTEE C. Robert Heath, Chairman Jim Allison Jon Bible Walter Davis Susan Garrison Rick Gilpin Bruce Youngblood

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