Opinion ID: 1737377
Heading Depth: 3
Heading Rank: 2

Heading: the budget-making power.

Text: Constitutionally, budget-making is a legislative prerogative and responsibility in Mississippi. The legislature has the power and prerogative to provide for the collection of revenues through taxation and other means and to appropriate or direct the expenditure of monies so raised. Though subject to gubernatorial veto, the primary budget-making responsibility vests in the legislature. This premise has been unequivocally stated in Colbert v. State, 86 Miss. 769, 39 So. 65 (1905), as follows: Under all constitutional governments recognizing three distinct and independent magistracies, the control of the purse strings of government is a legislative function... . The right of the Legislature to control the public treasury, to determine the sources from which the public revenue shall be derived and the objects upon which they shall be expended, to dictate the time, the manner, and the means both of their collection and disbursement, is firmly and inexpugnably established in our political system... . The American commonwealths have fallen heirs to this great principle, and the prerogative in question passes to their Legislatures without restriction or diminution, except as provided by their Constitutions, by the simple grant of the legislative power. 86 Miss. at 775, 39 So. at 66. The Legislature of this State has the power and prerogative to create such committee as it may deem appropriate to assist it in its budget-making responsibilities. The only limitation on these powers is that no person a member of the executive department of government may serve as a voting member on any such legislative budget committee. The legislature has acknowledged the right of the Governor to submit to it his recommendations upon the budget prepared by the Commission of Budget and Accounting, not excluding a recommendation for changes thought desirable by the executive. Apparently this enactment is in recognition of the general powers vested in the Governor by virtue of Article V, Sections 116 and 122 of our Constitution. Mississippi Code Annotated, § 27-103-43 (1972), provides: On or before December 15 preceding each regular session of the legislature, the governor shall submit to the members of the legislature or the members-elect, as the case may be, and to the executive head of each state agency, his recommendations regarding the budget as prepared by the commission of budget and accounting, together with any recommendations for changes which he deems desirable. Although the statutory language seems to contemplate the governor will merely comment upon the recommendations of the Commission of Budget and Accounting, it does not preclude the governor from making an entire executive budget for the legislature's consideration. Indeed, the Governor did so for 37 years, 1918-1955, pursuant to the authority of Laws of 1918, Chapter 225; Laws of 1932, Chapter 120; and Laws of 1952, Chapter 320. In this regard we observe the Laws of 1918 were 28 years removed from the constitutional convention of 1890 and that the intention of the draftsmen was undoubtedly more firmly implanted in the memory of the legislators at that time than at present. Undoubtedly, the authorization for the executive budget came from Section 122 of Article V of the Constitution which provides, The Governor shall, from time to time, give the legislature information of the state of the government, and recommend for consideration such measures as may be deemed necessary and expedient. In sum, we are of the opinion the governor is constitutionally empowered each year to submit to the legislature an executive budget for its consideration in making appropriations for the government of this state. Implicit therewith the governor is entitled to establish within the executive department such committee as may be appropriate to assist him in this budget proposal/recommendation function. It necessarily follows that he has the prerogative to staff such commission or agency with persons whose loyalty is to the executive and not to the legislative department of government. Ultimately, of course, the legislature has the power and prerogative to accept or reject the budget recommendation of the governor, in whole or in part. Indeed, under our present arrangement, the legislature has unrestricted power to accept or reject the recommendation of the Commission of Budget and Accounting, in whole or in part. Under our Constitution the final budget-making power is vested in the legislature because it has the ultimate responsibility of appropriation by which it can honor the budget by appropriating, in whole or in part, or refusing a budget request by non-appropriation. Colbert v. State, 86 Miss. 769, 775, 39 So. 65, 66 (1905). The constitutional imperative that the powers of government be divided into separate and distinct departments, however, renders unconstitutional the organization of any commission or agency on which both legislators and members of the executive branch serve as voting members. We hold that the Commission of Budget and Accounting as presently structured violates the article on separation of powers in this state. Legislator Appellants Alexander, Bodron, DeWeese, Crook, Newman, Merideth, Perry, Simpson and Millette, in our opinion, may not consistent with the constitution serve on a budget preparation commission or agency which also has as one of its voting members the Governor or other member of the executive department. Similarly, so much of § 27-103-1(1), as creates a Commission of Budget and Accounting composed simultaneously of members of both the legislative and executive departments as voting members is hereby declared unconstitutional.