T!EE ORNEY GENERAL 

OF EXAS 

Honorable Robert S. Calve?-% Opinion NO. 7~381 

Comptroller of Public Accounts 

Austin, Texas Re: Whether funds in Workmen's Compensation l?V.nd 

No. 94 are available for 

transfer to the Central 

Bear Mr. Calvert: Education Agency. 

You have requested an opinion from this office upon 

the question of whether, under the facts hereinafter set forth, 

there are funds available in Workmen's Compensation Fund No. 94 

which may be transferred to the Central Education Agency pursuant to the provisions of Senate Bill 1, Acts of the 57th Legislature, First Called Session, 1961, chapter 62, page 287. 

Senate Bill 1, in the departmental appropriation to 

the Central Education Agency, provides that: 

“(3) Out of an 

-trial 

by Interagency agreement to the Central Education 

Agency to be used in the rehabilitation of injured workmen pursuant to H.B. No. 433, Fiftyfifth Legislature, R.S., 1957, such sums as may 

be available but not to exceed . . . $45,000." 

IEmphasis added) 1 

Senate Bill 1, in the departmental appropriation to 

the Industrial Accident Board, provides that: 

"From revenues received during the biennium 

beginning September 1, 1961, and any balances on 

hand at the beginning of each fiscal year of said 

biennium, the above Itemized appropriations are 

to be paid from the following funds: 

I, 

. . . 

1, 

. . . 

For h the years Ending 

ugust 31, August 31, 

1962 196g 
.” 

Honorable Robert S. Calvert, page 2 (~~-1381) 

"Workments Compensation 

Fund No. 94 265, ooo 265,000~~ 

In connection with these provisions of Senate Bill 1 

your letter reveals that the revenues received by Workmen's 

Compensation Fund No. 94 Is on a calendar year basis and the 

deposits to this fund, except for certain small interest deposits, 

are made during the sprin months. The deposits to this fund 

have, over the past five $ 5) years, averaged $262,000 per year, 

and for the calendar year 1961 the deposits totaled $276,579. 

The deposits for calendar year 1961 were made during the spring 

months of 1962, and the present balance In Workmen's Compensation 

Fund No. 94 exceeds the amount necessary for the Industrial 

Accident Board's operations until the end of its fiscal gear 

on August 31, 1962. Furthermore, the present balance in Workmen's Compensation Fund No, 94 is sufficient to make a transfer 

of funds to the Central Education Agency provided that it can 

be "assumed" that adequate deposits will be made to Workmen's 

Compensation Fund No. 94 during the spring months of 1963 to 

cover the Industrial Accident Board's appropriated expenditures 

during the last half of fiscal year 1963. At the beginning of 

the present biennium on September 1, 1961, there was a balance 

of $143,531 in Workmen's Compensation Fund No. 94. 

The appropriation contained in Senate Bill 1 to the 

Industrial Accident Board from Workmen's Compensation Fund No. 

94 is in itself based upon anticipated or assumed revenues which 

will be ,deposlted in this fund during the course of the biennium. 

As the actual revenues to this fund are incapable of being more 

than estimated, the Legislature itself would have had to rely 

upon past deposits to this fund In determining future revenues 

to the fund which would be available for appropriation during 

the present biennium. This being the case, we can see no objections to a determination that funds are available for transfer 

to the Central Education Agency from Workmen's Compensation Fund 

NO. 94, based upon assumed revenues to Workmen's Compensation 

Fund No. 94 during the remainder of the present biennium. 

The determination of whether funds will be available 

for transfer out of Workmen's Compensation Fund No. 94 to the 

Central Education Agency must of necessity be based upon anticipated revenues to the fund In conjuhction with specific appropriations out of the fund and existing balances in the fund. 

To eliminate anticipated revenue, based upon past experience, 

in makinp a determination of whether funds will be available 

for transfer would be tantamount to the Legislature authorizing 

a transfer of the funds and at the same time denying the means 

to attain the end result, 
Honorable Robert S. Calvert, page 3 (WW-1381) 

This office held In Attorney General's Opinion No. 

WW-779 (1960) that the transfer of funds from Workmen's Compensation Fund No. 94 to the Central Education Agency, pursuant 

to language identical to that contained in Senate Bill 1, was 

a valid transfer of such funds. As House Bill 433, Acts of 

the 55th Legislature, Regular Session, 

8306, Section 7, VernonIs Civil Statutes 

(codified as Article 

contemplates and Senate 

Bill 1 authorizes the transfer of funds from Workmen's Compensation Fund No. 94 to the Central Education Agency, it must 

follow that In the language of Attorney GeneralIs-bpinion No. 

WW-779 (1960) that: 

11 .Whenever a power and duty Is given by 

statutl iverythlng necessary to make it effectual 

or requisite to attain the end is implied, siuch 

grants being construed so as to Include the authority to do all things necessary to accomplish 

the objects of the grant. . . .'I, 

Is applicable to the present question also. 

Consequently, anticipated revenues to Workmen's Compensation Fund No, 94 can be taken Into consideration in determining whether funds are available for transfer to the Central 

Education Agency from Workmen's Compensation Fund No. 94. 

SUMMARY 

Anticipated revenues to Workmen's Compensation Fund No. 94 can be taken into consideration 

In determining whether funds are available for 

transfer to the Central Education Agency from 

Workmencs Compensation Fund No, 94. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

PB:wb:mkh 

APPROVED: 

OPINION COMMITTEE 

By: Pat Bailey 0 

Assistant 
Honorable Robert S. Calvert, page 4 (WW-1381) 

W. V. Geppert, Chairman 

.John Reeves 

Elmer McVey 

Tom Hunter 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Leonard Passmore