Omaha daily bee., 1902-08-29
GENERAL FUND HAS BALANCE
CITY Attorney Holds that Sums Have Been
Set Aside Illegally.
KNOCKS OUT MARKET APPROPRIATION
Council Has No Authority 20 Deduct
mOun from Gencra Fund for
Special Purposes, AccOrding
TO Attorneys opinion.

In the light OF an opinion received from
the city attorney yesterday by Comptroller
Westberg as to the provisions Of the city
charter for the appropriation OF money
from the city funds Ny the mayor and coun-
ell, the general fund, instead Of being over
drawn S6,s96.51, has a balance Of S14, S5s.4S
and none Of the appropriations OF the pres
emit year, with the exception OF those OF
February last for the maintenance Of the
various city departments according to estf-
mates approved in due form, are legal or
effective.
Included under that head are the follow
ing items, which the council sought by or
dinance to appropriate to the uses stated;
May q, 1902, market house, ..@...-S 1900
July ], 1902, treasurer's department. xOJO
July /, 1907, tax commissioner de-
partment 500
July /, 1902, Funston avenue."."",, go
July q, 1902, street gns.............. 1900
Total ..Sl'25O
The charter, in section n. provides as a
method Of procedure that the council and
mayor before appropriating money for any
specific purposes, except as otherwise pro-
vided for. shall secure from the city comp
troller a certificate that there is money H
the fund 10 meet the appropriation, and the
comptroller may then be required to set
ASIDE the amount ueCt5bdT9 ~ mGbl Nub dpN
preparation and that amount cannot be
used for any other purpose.
In the case Of each of the so-called APP
preparations in the statement given above
the formality OF securing the comptroller's
certificate as to the fund was omitted and
therefore none Of the amounts named was
legally set aside for the purpose designated
by the council.
The opinion Of City Attorney Connell as
given to Mr.. westberg is as follows;
In compliance with your request for my
opinion as to the effect of setting aside
from the general fund any money by ordi,
nance for some specific purpose, l would
say that the only authority l know for
such action is found in section a Of the
charter, which makes It the duty of the
mayor, on or before the first day OF Feb
ruary Of each year. TO secure from the
estimate OF the. probable cost of such de-
partment for the current year following,
are TO be filed with the comptroller, who
Is thereupon required to deduct the amounts
shown by such from the limits
OF funds available for the expenditure of
the city for the current year, When this
Is not subject for draft for other purposes.
In addition to the deduction so required II
Is also proper and necessary to make de-
auctions for the amount of any contract, or
other liability created, TO cover which the
comptroller has given his certificate that
there are funds available to pay the same.
The mere fact that a certain sum is set
aside by the mayor and council for some
snecihc MI rnnea without the creation of n
liability, does not require the comptroller
TO deduct the same from the fund desig-
mated, nor prevent the sum so set apart
from being used for any proper and neces-
sary purpose and therefore paid out on
the issuance Of a proper warrant. II the
mayor and council without a contract or
the creation of a liability desire to reserve
any part of the general fund for specific
purpose this can be lone by Keeping the
expenditures for other purposes within such
limit as to enable this to be done.
IL Is my opinion. therefore,, that any
balance In the general fund not including
reference is made, and not covered by any
previously issued certificate, of the comp
troller. Is subject 20 use by the mayor and
council and may be paid out at any time
on warrants authorized for such purpose
without reference to the setting apart of
funds for other special purposes, where no
actual liability is created.