Honorable Geo. H. SheDperd 

Comptroller of Public Accounts 

Austin, Texas 

Deer Sir: 

Opinion NO. o-4382 

Re: Defickncy allowance to State 

Soil Conservation Board 

You request the opinion of this department upon the question whether 

the request of the State Soil Conservation Board to the Governor for 

a deficiency appropriation, es revealed by the file which is attached 

to your letter, is authorized by the provisions of Article 4351, R. 

s. 1925. 

The file reflects that the deficiency allowance sought is for mileage 

for district supervisors, end mileage end per diem for district supervisors 

outside the district, for the current biennium. The application for the 

deficiency states that funds to pay the supervisors' per diemvere provided 

by the legislature by appropriation for the current biennium, but that 

no appropriation wss paid for their mileage, or for supervisors' per diem 

end mileage while attending a State-wide meeting of supervisors. 

Section 6, House Bill No. 444, Acts of the 47th Legislature, provides: 

"A supervisor may receive compensation for services not to 

exceed $4.00 for each day he shall be in attendance et the 

regular meeting of the board of supervisors- end s per mile 

for travel each wsy between the residence of 8 supervisor end 

the designated business office of the district supervisors. 

Supervisors shall be paid quarterly for their services, end 

not receive compensation end mileage for any number of days 

in excess of five in any three months period, except that one 

member of each board of supervisors shell be entitled to 

receive $4.00 per dey not to exceed two days end 5# per mile 

while attending en annual State-wide meeting of supervisors 

to be held et a time end place to be determined by the State 

Soil Conservation Board. The provision providing 54 per mile 

for travel for district supervisors shell be in effect 

September 1, 1941,end thereafter." 

An examination of the appropriation bill for the current biennium reveals 

that the legislature has, under the heading 'salaries", in the appropriation 

for the State Soil Conservation Board, provided the following item: 
Honoreble Geo. H. Sheppard, page 2 o-4382 

District Supervisors (1942-75 districts $400.00 each or 

2.00 per supervisor ;1943-90 districts) - $30,000.00 -

$36,OOO.CQ." ^-- 

This item of appropriation is broad enough in its scope to authorize 

the use of the funds provided for district supervisors' per diem while 

in attendance upon the State-wide meeting of supervisors, as well es 

the per diem for attendance upon the regular meetings of the district 

supervisors. 

There is no appropriation provided, however, for mileage for supervisors; 

Item 4 above quoted, under the heeding "Selsries", is clearly intended 

to provide funds for the compensation of the supervisors, not to 

reimburse them for expenses incurred in discharging their duties. The 

mileage sllowence is not "compensation", but repreeent6.a fixed allowance, 

presumably sufficient, to cover the traveling expenses oft the supervisor 

in attending the meetings involved. 

Since there is no appropriation provided by the legislature for mileage 

of district supervisors, it follows thet a deficiency mey mot be allowed 

for this purpose under the provisions of Article 4321. This department 

has no numerous occasions held that Article 4351, authorizes deficiency 

werrants with the approval of the Governor only to supplement an 

existingeppropriation; that deficiency warrants may mot be,authorised 

to supply funds for B purpose or project for which the legislature has 

msde no appropriation. See our opinion No. 0-2~8. 

We return your file herewith. 

Yours very truly 

ATTORNEY -oFTEas 

s/R. W. Fairchild 

m 

R. W.,Fairchild' 

Assistant 

APPROVEDMsrch 4,1942 

s/ GroverSellers 

FIRST ASSISTANT 

ATToRlmY OENERAL 

RWF:AMM 

Enclosure 

APPR(mED 

OPINION 

COMMITTEE 

izzNi