Honorable Gsorg6H. Sheppard

Con@roller of Fublio Aocmmt6 Austin, Ten6

Dear Hr. sheppwi, Opinion No. O-2580 I&J: EXPnditur6 of appropriationfor suppli6e for fisoal y6ar ending AUg.. 31, U4C for suppliss to be delivexwd duriag **fi6Od year**  **end** ing Aug. 31, 1941.
In your **letter** of May 20, 1940,you 6tate that you antioipot6 there till be 6 ba1anO6 in your appropriationOf #ll,CCC.CC for supplies for th6 fi6.. Oal year ending **&lgUSf** 31, 1940, and that **YOU** desire to ~66 the 66166 for pl+ oh86ing SUpp1166 in the mmth of August, which **6Upp1i6S 6my**  **cr m6y**  **not be**  **d6lip** ered'durlngthe mongth of *nguEt, 1940 for the generalmaintenance of th6 Camp troll6r's D6p6rbnmnt.

You ask th6 OpiXiOn of thir dE&artmsntupon the questionwhetheryou are l uthoriz6d to mak6 6uoh puroha60 and pg for the 6=6 out of the appropric tion made for the fisoal yuar endingAugu6t 51, 1946.

S6otion 1 of the G6nnerrl Appropriation Bill, Imom! a6 Senate Bill 427, A6t6 Ibw Bsndon, 46th Legislature,begins a6 follarrsr
"Tbnt the 66v6ral 61x66 ofmon6y hsrein speoifisd or 60 mnohth6reoP a6 may be necessary, **are** hereby appropriatedout of any moneys in the State Tr6a6urynot otberrise appropriatedor out of special funds a6 may be shown, for the support Pnd miintsnc+?a of the s6vuraldepu-t6mntsandagencies of the Stat6 goven666nt for the two year period beginning Septsmber 1, 1939, and endingAugust 31, 1941.6

In it66cLaiPg

tha appropriatia for the vwious departmsntr coverad in such till, the Lagislatur6 follow& the ~006dur6 indioated below:

'For the year6 ending .AuguEta.# 1940 August 31, 1941 "Itan . . . #ll,Kww #11,000.00

**Itmns** obviouslythedesing and purpose of the Legislature,in POlloWing thi6 procedure, **as** it ims **be66** in the pa6t, to provide **~616 certain**  **6vm** of money for the exp6nditur66 **necessary** to oarry on the aotivities of the **vpriou6** d6pBti6nt6 for the fisoal year 6nding August 21, l9p 6nd a sapuats a& distinot SUII

of moxmy forth6 8516 pWpO66 for the fisoal year ending August 31, 19410 The itsm provided for the fisoal **par** endingAugust 31, 1940Hone Geo. H. Sheppard, page 2 (O-2390)

is intended to be available only for such expendituresas ar6 neoe66u-y to ourg on th6 iunotion6 Ofthat deparbmt during that fi6Oal year. Th6 66me 16 true with referenceto the itsmr provided forthe fisoal year endingAugust 31, 1941. The item worlded for the fisoal yeu endingAugust 31, 1940 is not availableto defray expendituresneoessaryto oarxy on the funotiona of the deprtmsnt during I the fisoalyear Ending August 31, 1941, and oonr6rsEly,the it661 provided forth6 fisoal year ending August 31, 1941 is not aVailahl6 for erpendituresin ovryiag on the fwmtions of the department for the fiscal year sadingAugust 31, 1940. w Unexpended hlanoes inthe appropriationsfor the fisorlyear ending August 31, 1940 are not intended t6 b6 l railabl6 to aupplem6ntth6 wsount6 provided for oarrying on the funotions of the departmmt forth6 fisoal **year** ending **August** 31, 1941, lxrton the contrary, poohuwxpended lmlanaoes lap6se Se6 FulmoreV. Lane (Sup. ct.) 140 S.H. 405, 1062.

It would 66661

fromyour SiXtSmentthat tha **6Upplie6 mry**  **or may**  **not be**  delivered during the.month of August 1940, that you desire to purohase such sup plies for us6 in ar@ng on the fuuotionsof your deph6nt during the fissal year ending Aupt 31, 1941. Fromwhat we have saidabove, it followsthat thi6 **may**not b don..

Rs do not hold that 6upplie6pIWOha66d duii~the Outit-fiEO*l y6ar for the operation andmaintenance of a deyahent during the yearmay not bs prid for out of the currentyear*6 appropriationsimply because,through error in judg**msat, more**  **thU4 n6**  **neo666aIy naS**  ordered. Qoverrwnt is a going lm6in66s *noern, andmuoh of that lmriners **must** of woessity be 16ft to the honest disoretion of tho66 to mhmn m6nagem6nt 16 Oonfided. In the very nature of things6 eraof estimte6 ar6 impoEslbl6:md lSgiSlatiV6 6naObB66ItE **mU6t** be interpreted, if possible, in the light of the reiliti66. Of oour6e, therefore, suppliesm6y be #d for out of the year'6 appropriation,though a prt of themmay be Oarried over for use during the next fiscal year. lfe6implyhold herein that the balanoe in 6n appropriation for supplies for the operation sadmaintsnance of a departmmt for on6 fisorl ysm my not ba deliberatedlyused for the pWOha66 of suppliesnot needed for the ourrent

### par's operations,bt intendedfor use only in the subsequentfiscalyear. Very truly your6
ATTORNEY GElWIN, OF l’EXA2
By /s/R. IL Fairohild

RRF:m:egw R. ll.Fairohild Assistant

APF’ROVED JULY 26, 1940 /s/ GERM2 C. 

### b!ANN ATl!ORNEY GENERAL OF 

### TEXAS This opinion oonsidersdand approved in limited conference.