### E EY GENE OF EXAS

Honorable Clifton B. Morrie, Chairmen opinionNo. 

### O-6066 State Board of Public Accountancy of Texa6 Re: Legality of certainpro1205 Fair Building posed expendituresby the Fort Worth, Texas State Board of Public Accountancy. Dear Sir:

Your opinion request of June 2, 

### 1944, reads 88 follows:

"At the next session of the Texae Legislature,the accounting profession of this State expect8 to recommend legislationaffecting the profession of Public Accountancy in the State and in the interestof the public welfare. In connectionwith tble proposed legislationthe Board Members may incur Borne expenseswhich they considernecessary. Will you please advise me specifically if the following items could be considered expensea incident to the 'maintenanceof the Board' (Art. 39 RCS):

"(1) Traveling expenses to Board meetkings for the purpose of discussing such legislation;

"(2) Traveling expenses of individualmembers to Austin or other parts of the State in connectionwith the proposed legislationi



### “(3) A legal fee to a firm of attorneyawho would advise concerning the legality of the proposed legl.slation."

Under the provisions of Article 

### 34of the Revised Civil Statutes, your Board is required to meet "at least once in each year for the purpose of examining applicants for certificates,and may meet a8 many times during the year as may be in its discretionadvisable." It is clear that the meetings above provided for are those "for the purpose of examinjng applicants for certificates",although other duties, connectedwith the lawful purpose of such Board, by necessary implicationmay be performed at suchmeetings, or at other meetings, as, for instance, the iesuence of "CertifiedPublic Accountant" certificatesor degrees, revocation of' such certificates,election of a chairman and secretary--treasurerof the Board, prescribing of rules, regulationsand by-laws, passing of administrative orders, etc.

Said Article 

### 34furtherprovides that "theboard may hold any number of meetings, and at any time, without givingnotice by publication of suchmeetings, if a meeting be called for any other purpose than the examination of applicants for certificates." We believe it reasonableBon. Clifton B. Morris, page 2 (04066)

that this provision only removes the requirement of notice from all meetings for the purpose of performing an official duty other than examining applicants for certificates. In otherwords, it does not authorizemeetings for purposes not expressly or by necessary implication,givenby law.

With reference to the expenses and compensationof the members of the Board, Article 39, R.C.S., provides:

"Eachmember of saidboard shall receive from the secretarytreasurer of the board, out of the funds in the hands of the board, if there be sufficientthereof, all of his necessary railroad and hotel expenses for attending the meetings of saidboard; but otherwise shall serve without compensation. The secretary-treasurershallbe required to keep
an account of all money received and disbursed,and shall render an annual statementto the Governor showing receipts and disbursementsand the balan.ce

on band. The balance shall remain in the treasury of the board, and all expenses in connectionwith the maintenance of the board shallbe paid from same. No provisions of this law shallbe a charge upon the common funds of this State."

We do not believe the purpose referred to in your first queation is one contemplatedby law for which a Board meeting may properly be held, thereforewe are constrainedto hold that the traveling expenses of Board members to a meeting for suchpurposewould not be allowable.

The statute containsno expressprovision for traveling expenses of the type set forth in your second question,and, as we understandyour inquiry,you are asking whether or not such expenses are "expenses in connectionwith the maintenance of the board" within the meaning of this statute. After providing that members may be paid their traveling expenses for attendence at meetings of the Board, the statute specificallyprovide8 that otherwise they shall servewithout compensation. We feel that this provision evidences a legislative intent that traveling expenses other than those specificallymentioned shallnot be paid from the funds of the Board. Moreover, in speaking of expenses in connectionwith the maintenance of the Board, we feel that the legislaturehad in mind such expenses as postage, cost of stationery,telegraph and telephone expense, and those other expenseswhich are necessary to the operation of the Board
as an organizationrather than those expenseswhich en individualmember might incur for purposes other than attendance at Board meetings. Consequently, in answer to your second question,you are respectfullyadvised that expenses of the type there describedmay not be considered expenses in connectionwith the maintenance of the Board within the meaning of Article 

### 39.

With reference to your third question,the Board is nowhere expressly authorized to employ counsel. Implied authority to employ such counsel is, we feel, negatived by those provisions of Article 4399 of the Revised Civil Statuteswherein it is made the duty of the Attorney General to render written advice to the heads of all State boards uponHon. Clifton H. Morris, page 

### 3 (o-6066)

matters concerningtheir official duties. Consequently, in answer to your third question,you are respectfullyadvised that a legal fee of the type there describedmay not be consideredan expense in connectionwith the maintenance of the Board within the meaning of Article 39.

Trusting that the foregoing fully answers your inquiries,we are

APPROVED AUG 9, 1944

/d Gee. P. Bl.aclsburn

ACTIXG AITOPJ’W GENERAL OF TEXAS

RLL:rt:lm yours very truly
ATl'ORNEy

GENERALOFTEXAS

By /a/ Robert L. Lettimore,Jr. Robert L. Lattlmare,Jr.

Assistant.

THIS OPINION CONSIDEREDAND APPROVED IN LIMITED CONFEXNCE

APPROVED OPINION COMMITTEE BY /s/ BWB CHAIRM!lN