HonorableGeo. H. SheDperd Comptrollerof Public Accounts Austin,Texas
Deer Sir: OpinionNO. o-4382 Re: Defickncy allowanceto State Soil ConservationBoard
You requestthe opinionof this departmentupon the questionwhether the requestof the State Soil ConservationBoard to the Governorfor a deficiencyappropriation, es revealedby the file which is attached to your letter,is authorizedby the provisionsof Article 4351, R. s. 1925.
The file reflectsthat the deficiencyallowancesought is for mileage for districtsupervisors,end mileageend per diem for districtsupervisors outsidethe district,for the currentbiennium. The applicationfor the deficiencystates that funds to pay the supervisors'per diemvere provided by the legislatureby appropriationfor the currentbiennium,but that no appropriationwss paid for their mileage,or for supervisors'per diem end mileagewhile attendinga State-widemeetingof supervisors.
Section6, House Bill No. 444, Acts of the 47th Legislature,provides:
"A supervisormay receivecompensationfor servicesnot to exceed$4.00 for each day he shall be in attendanceet the regularmeeting of the board of supervisors-end s per mile for travel each wsy between the residenceof 8 supervisorend the designatedbusinessoffice of the districtsupervisors. Supervisorsshall be paid quarterlyfor their services,end not receivecompensationend mileagefor any number of days in excess of five in any three months period,except that one member of each board of supervisorsshellbe entitledto receive$4.00 per dey not to exceedtwo days end 5# per mile while attendingen annual State-widemeetingof supervisors to be held et a time end place to be determinedby the State Soil ConservationBoard. The provisionproviding54 per mile for travel for districtsupervisors shell be in effect September1, 1941,endthereafter."
An examinationof the appropriation bill for the currentbienniumreveals that the legislaturehas, under the heading 'salaries",in the appropriation for the State Soil ConservationBoard, providedthe followingitem: HonorebleGeo. H. Sheppard,page 2 o-4382
DistrictSupervisors(1942-75districts$400.00each or 2.00 ; 1943-90districts)- $30,000.00 per supervisor - $36,OOO.CQ." ^--
This item of appropriationis broad enough in its scope to authorize the use of the funds providedfor districtsupervisors'per diem while in attendanceupon the State-widemeetingof supervisors,as well es the per diem for attendanceupon the regularmeetingsof the district supervisors.
There is no appropriationprovided,however,for mileagefor supervisors; Item 4 above quoted,under the heeding "Selsries",is clearlyintended to providefunds for the compensationof the supervisors,not to reimbursethem for expensesincurredin dischargingtheir duties. The mileagesllowenceis not "compensation", but repreeent6.afixed allowance, presumablysufficient,to cover the travelingexpensesoftthe supervisor in attendingthe meetingsinvolved.
Since there is no appropriationprovidedby the legislaturefor mileage of districtsupervisors,it followsthet a deficiencymey mot be allowed for this purposeunder the provisionsof Article4321. This department has no numerousoccasionsheld that Article 4351,authorizesdeficiency werrants with the approvalof the Governoronly to supplementan existingeppropriation; that deficiencywarrantsmay mot be,authorised to supplyfunds for B purposeor projectfor which the legislaturehas msde no appropriation.See our opinionNo. 0-2~8.
We returnyour file herewith.
Yours very truly
ATTORNEY-oFTEas s/R. W. Fairchild
m R. W.,Fairchild' Assistant
APPROVEDMsrch 4,1942 APPR(mED s/ GroverSellers OPINION FIRST ASSISTANT COMMITTEE ATToRlmYOENERAL izzNi
Enclosure