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Honorable 

### Toti A, Craven .County Auditor McLennan County Waco, Texas Dear Sir: n Opinion No. O-5184 (
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### :.R.q:, Amendment ofthe’county

budget. Your letter’ ofApril 3, 1943, requesting the opinton of this dep.art**ment** on certain questions stated therein with reference to an amendment ofthe county budget reads as follows: ., :~~ ,::

“Article 689a-9 provides, among other things, that a, county budget shall cover all proposed expenditures ofthe county government for the year being budgeted and shall also contain a complete financial statement ofthe county and shall include a **statement** of the fun~dsavailable from all sources during the year budgeted. Incompiling any budget covering a future period oftime, it is. of course, necessary to make estimates both as to probable expenditures and revenues. Using

. past expertences as a guide, usually a **county** budget can be reasonably, accurately compiled. The amount oftax collections is not difficult to estimate correctly but fees ofoffice charged for services rendered the publiccan not always be as accurately estimated. The demands for expenditures out ofthe Officers Salary Fund of a county are contingent, toa degree, .onthe volume ofservices rendered the public as reflected inthe fee revenues, Article 689a-11 outlines the conditions under which a county budget may be amended. Would the collection of fees for the benefit ofthe Officers Salary Fund inexcess ofthe amount estimated under the budget, become available for expenditures beyond those’antic.ipated in the budget but necessary in connection with the efficient operation ofthe departments in the Officers Salary Fund Group ?Honorable Tom A~.Craven, Page 2, O-5184

?.War conditions have brought about a number of changes in our business economy-- some ofwhich might have been anticipated several months ago and others which reasonably diligent thought might have not revealed. Necessary living costs in some areas have ad,vanced more than might have been expected. This is particularly **true** incounties such as McLennan County having large increases inpopulation due towar activities, Competition affects labor and salary schedules. This does not necessarily mean direct competition with governmental and defense agencies but as the surplus man-power has been cons.umed ~byindustry or otherwise, operations outside those defined as essential to the war effort must compete for the services ofthose yet available for such operations. Because ofthese conditions, the departmental officials ofMcLennan County contend they will be unable to efficiently carry out the duties and functions oftheir respective departments during the remainder of 194.3without an increase in salary allotments above those set out in the 1943county budget.

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.- _.., “Would the contention ofthese departmental officials, if sub- ‘
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stantiated by them, justify an emergency amendment tothe county budget under the provisions for making such amendments as outlined in article 689a- 117* On April 13, 1943~.we wrote you requesting certain additional information relative toyour request and incompliance with **our** request for additional information onApril 21, 1943, you wrote us as follows:

“In reply. toyour letter ofApril 13thasking for additional information relative to opinion request o-51.84, Ishall make a few general observations followed by more specific information. “Supplement.ing the information given in paragraph 1of my letter of.April 3rd, Iwish toadd that not only this year but frequently we have situations arise under which conditions have changed sfnce’ budget making time which require an expansion of operations in a given office beyond what was anticipated, or could have been anticipated, at the time the budget was made, and, in **many** instances, the expansion of ope,rations brings in additional revenues. In most of these instances, the regular working personnel as anticipated under the budget is unable to efficiently handle the work under the expandedHonorable Tom A. Craven, Page 3, O-5184

operation~.,;As.anexa.mple, .of,~oneofthese situations, reference might be made to the .fact that some twelve ,months ago the demand for birth certificates from the County Clerk multipliedseveral

,. times,: InMcLennan County this,additional work required two extra

.. dep~uties,tohandle,tbe situation efficiently. The increased ,work produced revenues not anticipated under the budget.. Another situation .would ,bea large: increase in the number of poll taxes collected., : The fees received by a county for collecting poll-taxesdo not
_ amount to enough to cover the expense of such collections and subsequent handling. ofthe poll lists. These examples are, submitted mshow that we.are sometimes .confronted with a propos~ition of, spending Morse forkdeputy~hire than was anticipated under the budget but in spending that additional,amount, .increased revenues. inthe, same-,,off~ice are produced. While onthe other hand, we frequently have an expanded operation which does-not produce sufficie~nt additional revenues to,cover the ,additional. co& of the expansion. Again, we might have a:s.urplus of increased~ re~venues in one.offices ofthe

_..Officers’.Salary Group and a-deficit caused by a necessary e.xp.anded program inanother. office ~of’the same-group.’ When application is ,made’.by ‘a:department head for additional deputies to<meet some unexpected operation,. the commissioners’ **cour.t,** almot invariably, calls attention tothe fact that the expenditure would overdraw the ~budget., :.::.:i-.~.:?:: : ~.

“Although under the application we wish to make at’the present
~. ..time,,.the.two questions asked in my letter ofApril 3rd are closely r.elated,. fundamentally,...they are separate questions.. .:~.. ~. ~.;. ,.

“AS in most defense areas, war,.conditions Ihave,;brought about I.,: conditions which Ithink are well known to you and which exist now inMcLennan County under which it.is.difficult, ifnot.almost impossible; to retain clerical personnel at the salary schedules of,budget .~.:.. making time, July 1942. Iam not so **sure** but what the commissionersi court could have, by diligent effort, .foreseen this condition, but the fact remains that provision was not made bind the budget,for 1,943to **.-meet** such increased requirements: This question is whether ornot a.commissioners*; **court** could legally~ amend. abudget under such conditions to meet.,increas.ed deputy hire andjustify such amendment under the emergency provision as outlined in article 689A-ll ?Honorable Tom A. Craven, Page 4. O-5184

“The present salaries paid county officials ar~eset at the maximum allowed by law and we, of course, wish $0make no application of any theory that might be set out inyour opip ion to the compensation ofthe,se officials. We are familiar with the maximum compensation that can.be paid deputies of county officials and know that under n,ocircumstances could

. ‘salaries to such deputies be raised legally beyond such maxi**mums.,** ,Incidentally, however, the salaries ofdeputies 

### of McLennan County officials, at present, are substantially below the maximums allowe,d under the statutes..

~-one question is, would increased revenues beyond that anticipated inthe budge~tjustify the use of dlscretlon by a corn.- miss.ioners*.cotirt ln allowing increased expenditures beyond that anticipated in.the budget topay deputy hire, within the maxi: mums allowed under the **statutes** necessary to efficiently operate .acounty department, ?,ssuming the official head ofthe county office 1sable to convince the court that his department cannot operate efficiently without ‘such increased ~expenditures ? The

..other ,question 1.8 whethe.r or not when a county is unable to .“~ retain experienced personnel at the salary schedule set up in abu.dget. would an emergency amendment to the budget be justified under the provisions of article 689A-1~1 7”

Article 689a-9, Vernon’s Annotated Civil Statutes, provides for the preparation ofthe county budget.

A.rticle 689a-10, Vernon’s Annotated Civil Statutes, prov1de.s that when the budg.et f,or the county has been prepared and completed a copy ofthe same shall be filed,with.the clerk ofthe county court, available for the inspec,tion of any taxpayer.

Article 689a.T11. Ve,rnon’s Annotated Civtl Statutes, reads in part as follows:

YThe comm~issioners’ court in each county shall each year provide for a public hearing on the county budget.
. .which hearing shall take place on some date t,obe named by the.commissioners*,court subsequent toAugust 15and prior to the levy oftaxes by said commissioners~” court. Public notice shall be given that

2..‘; J.

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Honorable Tom A,. Craven, Page 5, O-5184

on &id date of hearing the budget as prepared by the county judge will be considered by the commissioners’ court. Said notice shall name the hour, the date and the place where the hearing shall be conducted, any taxpayer of such county shall have the right to be

. present and participate in said hearing, At the conclusion ofthe hearing, the budget as prepared by the county judge shall be acted upon by the commissioners’ court. The court shall have authority to m~akesuch changes in the budget as intheir judgment the law warrants and the interest of the taxpayers demand. When the budget has been finally approved by the commissioners’ court the bud’ get as approved by the court shall be filed with the clerk of the county **court,** ,ar+dtaxes levied, only inaccordance therewith, and no expenditure ofthe funds of the county shall thereafter be made except in strirt compliance with the budget as adopted by the court. Except that emergency expenditures, and cas,es ofgr.ave public necessity, to meet unusual and unforese,en conditions which could not, by reasonable diligent?.ho.Fght and attention have been included in the

_ .-. original budget, may from time totjme be authorized by the court

;:as amendment to the original,budget. In all cases where such amend**ment** to the original budget is made, a copy ofthe order of the court amending the budget s,hall be filed with the clerk ofthe county court .I and attached to the budget originally adopted.” ,Article 689a-20, Vernon’s Annotated Civil Statutes, provides asfollows: .: YNothing contained in this Act shall be construed as preclud- i ing the Legislature from making changes in the budget for State purposes or prevent the County Commissioners’ Court from making changes in the budget for county purposes or prevent the governing body from making changes in th&budget for school purposes; and the duties required by virtue ofthis Act bf State, County, City and Schbol Office.rs or Representatives shall be performed f~orthe compensation now provided by law tobe paid said officers, rkspectively.” In construing the foregoing provision (Article 689a-20) this de?;. - partme& has repeatedly held ‘we are ofthe opinion, upon considering the act ’ as awhole, that Section 20, quoted above, does not authorize the commissioners* court to make changes so as to increase the amount ofthe budget afterHonorable Tom 4. Craven, Page 6, O-5184

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its final adoption except in cases of emergency. . .~. We do not think it authorizes the commissionerss court to ~increase the budget after its adoption. To so hold, would destroy the very purpose ofthe Act..” (See our opinion No. O-,1053 and an opinion written by Honorable Joe J.Alsup, Assistant Attorney General dated October 3, 1935.) c ,.~“.

It ins ,stated in our opin& Nb.. O-3146: :.

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.~ ,:..;. ‘The only way the county budget may ,beamended’after its adoption is in strict com~pliance; with the above statutory provis.ion. This department has consistently ruled that whether a.situation. is one which ,can be cla.ssified as an emergency under the,budget lawsso as to perm,it the commissioners’ cqurt to :. amend the,budget, is a question of fact primarily to be passed

upon~by,the~commissioners’ court. See Opinion O-07, o-1022, an~dO-1728, Annual Opinion Reports oftheAttorney General for 1939, pages 2; 274 and 455, respectively.

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. ,,.?Tl-+eQuoted statutory~ provision provides that no expendi-

. ,1’ ture ofthe funds ofthe county shall be made after the budget is finally apprqyed and filed withlthe clerks except in strict compliante w.,ith,the,adopted budget. An exception to the foregoing is made, however. as to ‘emergency expenditures.“” As we understand your letters, as,quoted above, you,desire our opinion onthe questions presented in the last paragraph ofyour second letter. Under the facts stated and in view ofthe foregoing authorities, you are advised that it is the opinion ofthis department that the c~ommissioners’ court ofthe county is unauthorized to make any expenditures, ofthe funds ofthe county, except in strict~ compliance with the budget, except emergency expenditures in case ofgrave public necessity, to **meet** unusual and unforeseen conditions which could not, by reasonable diligent thought and attention, have been included in the original budget. Suc.hemergency expenditures must be made in compliance with the proper amendment to the budget by the commissioners’ court. Whether or not the situations presente,d inyour inquiry are such as can be classified as a grave public necessity requiring emergency expenditures under the budget law, so,a,s to permit the commissioners’ courtHonorable Tom A. Craven, Page 7, O-5184

to amend the budget, is a question of faci primarily to be passed upon by the commisstoners” court. Yours very truly ATTORNEYGENERALOFTEXAS

AW:db Ardell Williams Assistant

ATTORNEYGENERALdFTEXAS

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