R-796



## EATTORNEY GENERAL QFTEXA~

September 18, 1947

Hon. C. H. Cavness The State Auditor Austin, Texas

Dear Mr. Cavnessr Opinion No. V-384
Re: Authority of State Auditor to payz%laries from Item 10 of theappropriation to the State Auditor's Department in Senate Bill 391, 50th Legislature.

Your request for an opinion readsas follows:
"I shallgreatlyappreciateyour or: inionas towhether or not Sub-section 1 f, relating to 'ContingentExpenses', in the General Provisions of Senate Bill No. 391 (theDepartmentalAppropriation Bill) as passed by the 50th Legislature, means that salaries orwrges cannot be paid from Item 10 of the appropriation to the State Auditorts Department," The DepartmentalAppropriation Bill&r the State Auditor which was passed by the 50th Legislature reads, in part, as follows:
For the Years Ending August 31, 1948 August 31,

1949 Maintenanceand Miscellaneous 9. Office Supplies, printing and binding, postage, express, t&ephone,telegraph, furniture and equipment bond premiums, traveling expense,and miscellaneous O...P.eOO $33,750aO0 $33,750.00Hon. CO He Cavness, page 2 (V-384)

10. Expense of audit3ng revenues from Corporation Franchise Taxes, this to be by the State Auditorwith operating budget to be approved by the Legislative Audit Committee..74,000.00 74,ooo.oo Total Maintenance and Mlscellaneous Oe.eoOo 107,750.oo 107.750.00 - Ch. 400,Acts 50th Legislature,Regular Session 1947, page 819, Vernon's Texas Session Law Service. Subdivision (14)f of the General Provisions to this appropriationbill has a rider reading as follows: Yontingent Expenses. None of the funds hereinabove appropriated for 'contingentexpenses' or 'maintenanceand miscellaneous8 shallbe used forthe payment of any salariesunless specifically authorized to be paid in the itemization under the contingent,maintenanceand miscellaneous items hereinabove set out and designated therein as DsalariesD 'extra help,' or sseasonablelabor.s l Ch. 400 Acts 50th Legislature,R. S. 1947, page 934, Vernon's Texas Session Law Service.
Item 10, although listed under the general heading Ynaintenanceand miscellaneous 'Iis not actually an appropriation for either "contingent expenses" or %aintenance and miscellaneous", Subdivision (14)f of the General Provisions of your appropriationbill has reference to thewording of the "itemisationnrather than to a general heading. The legislative intent as expressed in item 10 fs clearly to theeffect that an audit be made of revenues from Corporation F'ranchise Taxes. This cannotbe donewithout payment of salaries. The appropriation of sufffcfent funds for such an audit carrieswith it the implied authority to pay thesalaries of an auditor or auditors employed to do thework., This was undoubtedly the intent of the Legislature and that intentwill be held to control.--

Hon. C. H. Cavness, page 3 (V-384)

39 Tex. Jur. 166.

We have heretofore ruled on a similar question in our OpinionNo. v-368, a copy of which is herewith enclosed.
SUMMARY

Item 10 of the General Departmental AppropriationBill for the State Auditor as passed by the 50th Legislature impliedly authorizes the use of such funds for the payment of salaries and it will control over the General Provisions contained in Subdivision (f) of Section 14 of the rider to said appropriationbillwherein the payment of salaries from funds appropriated for "maintenanceand miscel1aneou.s~~ expense is rohibited. (19e7)Ch, 4oo Tth Legislature,R. S.

ernonlsTexas Session Law Service, piges 819 and 938.
Yours very truly,
ATTORNEY GENERAL OFTEXAS

BY FD:mw Fag& Dickson First Assistant

py:Jl;c4

ATTORNEY GENERAL