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 opinionof this department upon the question

whether the requestof 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 reflectsthat the deficiency allowance

sought is for mileage for districtsupervisors, end mileageend per diem for district supervisors outsidethe 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 theirmileage, or for supervisors' per diem end mileage

while attending

a State-wide

meeting

of supervisors. Section6, House Bill No. 444, Acts of the 47th Legislature, provides:
"A supervisor

may receivecompensation 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 receivecompensation end mileagefor any number of days in excess of five in any threemonthsperiod,except that one member of each board of supervisors shellbe 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 districtsupervisors shellbe in effect September

1, 1941,endthereafter."
An examination

of the appropriation bill for the current bienniumreveals 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

$400.00each 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 providedfor district supervisors'

per diem while in attendance

upon the State-wide meetingof supervisors, as well es the per diem for attendance upon the regular

meetings

of the district supervisors. There is no appropriation provided,

however,for mileagefor supervisors; Item 4 above quoted, under the heeding "Selsries", is clearlyintended to providefunds for the compensation of the supervisors, not to reimburse

them for expensesincurred in discharging

their duties. The mileagesllowence

is not "compensation", but repreeent6.a

fixed allowance, presumably

sufficient,

to cover the traveling expenses

oft the supervisor in attending

the meetingsinvolved. Since there is no appropriationprovided by the legislature for mileage of district

supervisors,

it follows thet a deficiency mey mot be allowed for this purposeunder the provisions of Article 

### 4321. This department has no numerousoccasions 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 purposeor project for which the legislature has msde no appropriation. See our opinion

No. 

### 0-2~8.
We returnyour file herewith.
Yours very truly 

### ATTORNEY

-oFTEas s/R. W. Fairchild



## m R. W.,Fairchild'

Assistant APPROVEDMsrch 

### 4,1942 s/ GroverSellers FIRSTASSISTANT ATToRlmY

OENERAL
RWF:AMM Enclosure APPR(mED OPINION COMMITTEE izzNi