Honorable Homer A. Foerster Opinion NO. M-1284 

Executive Director 

State Board of Control Re: Whether the Board of Control 

P. 0. Box 13047, Capitol Station may expend funds out of its 

Austin, Texas 78711 Item 19 appropriation for 

the 1972 year for classified 

salaries for repairmen, etc., 

Dear Mr. Foerster: and related questions. 

Your request for an opinion reads as follows: 

"The General Appropriations Bill for Fiscal 

Year beginning September 1, 1972, provides on 

Page 111-44, line item 19, an appropriation to 

the Board of Control as follows: 

"'19. For operating expenses of a Central 

Repair Service of dictating equipment owned by 

State agencies in Austin . . . $27,651' 

"The question before me as a result of the 

language used in the appropriation is as follows: 

"(11 Can the Board of Control expend funds 

out of this appropriation for 'classified salaries' 

for repairmen, for 'consumable supplies and 

materials,' for 'current and recurring operating 

expenses,' and for 'capital outlay'? 

"(21 If the above is answered in the affirmative, is the State Comptroller authorized to issue 

warrants for those operating expenses enumerated in 

paragraph (1) including classified salaries? 

"Reference is made to Paragraph 1, Section 10, 

Article V on Page V-37 of the General Appropriations 

Bill which is quoted as follows: 

"'Section 10. LIMITATIONS ON USE OF OTHER 

EXPENSE FUNDS FOR PAYING SALARIES AND WAGES. 

Funds appropriated in Article I, II, and III of 
. - 

Hon. Homer A. Foerster, page 2 (M-1284) 

this Act, in items designated for consumable 

supplies and materials, current and recurring 

operating expense or capital outlay shall be expended only for items set out in the Comptroller's 

Manual of Accounts, Expenditure Classification, 

effective November 1, 1965. as amended, and number 

from 10 to 19 for "consumable supplies'and materials," 

20 through 28 for "current and recurring operating 

expense," and 60 to 69 for "capital outlay." It is 

further provided that such terms shall not include 

expenditures for personal services including 

salaries and wages, unless the language of those 

items explicitly authorizes such use.' (Emphasis added.) 

"Quoted below is a portion of the letter of 

April 7, 1972 (copy attached) prepared and submitted 

by the Executive Director of the Board of Control 

which was directed to the Legislative Budget Board 

and the Governor's Division of Operations Analysis 

wherein the request was made for the appropriation 

authorized in line item 19: 

"'NEW PROGRAM, DICTATING EQUIPMENT REPAIR 

SERVICE 

Request funding, as follows, for FY-73 as a 

separate line item to provide a central repair 

service on dictating equipment owned by State 

agencies located within the Capitol Complex 

area: 

Personal Services 

(Group 12-9733) Instrument and Office Machine 

Repairman III (1) 

(Group 11-9732) Instrument and Office Machine 

Repairman II (2) 

Other Expenses 

$ 8,352 

15,624 

Insurance, 3 men - $150 each 456 

Repair parts 1,000 

Tools and test equipment 225 

Capital outlay, one (1) motor scooter 2,000 

Grand Total $27,651' 
. . 

Hon. Homer A. Foerster, page 3 (M-1284) 

"Reference is also made to line items 15, 16, 

and 17 in the Board of Control appropriation where 

'operating expenses' does include all the expenses 

enumerated in paragraph 1 above. 

"It is the opinion of the Board of Control 

that the legislature intended the words 'operating 

expenses' in line item 19 to include 'salaries,' 

'consumable supplies and materials,' 'current and 

recurring operating expenses,' and 'capital outlay.' 

All expenses enumerated are necessary to carry out 

the program authorized." 

Item 7 of the appropriation to the State Board of Control 

is for salaries of classified positions. Item 19 reads as follows: 

"19. 

"For the Year Ending 

August 31, 

1973 

For operating expenses of a 

Central Repair Service of 

dictating equipment owned 

by State agencies in Austin $27,651" 

Item 19 was appropriated specifically for the new program 

_ outlined in your request and in the exact amount Duagetea by tne 

Board of Control for the program, which budget was apparently approved by the Legislature in making this item of appropriation. 

The phrase "operating expenses" as used in this overall 

context in Item 19 is not to be given the same construction as 

"current and recurring operating expenses" in a general item of 

appropriation. Such construction would in effect render meaningless 

the appropriation contained in Item 19. It is therefore our opinion 

that it was the intent of the Legislature in appropriating Item 

19 to make an appropriation for the items of expenditure outlined 

in your budget which is set out in your request. 

You are accordingly advised that the operating expenses 

of a central repair service of dictating equipment includes all 'he 

expenses outlined in your request and such expenses may be paid 

from Item 19 of the appropriation to the State Board of Control. 

-6302~. 
Hon. Homer A. Foerster, page 4 (M-1284) 

SUMMARY 

Item 19 of the appropriation to the State 

Board of Control for operating expenses of a 

central repair service of dictating equipment 

may be used to pay for necessary expenses relating to such program, including classified 

salaries for repairmen, consumable supplies and 

materials and capital outlay. 

truly yours, 

Prepared by John Reeves 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

W. E. Allen, Chairman 

J. C. Davis 

Jim Broadhurst 

Jack Goodman 

Houghton Brownlee 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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