Court Opinion

ID: 9761689
Source: CourtListenerOpinion
Date Created: 2023-08-29 01:50:35.918231+00
Date Added: 2024-06-11T07:29:25.429840
License: Public Domain

MORGAN, Judge
(dissenting).
I respectfully dissent because (1) the principal opinion proscribes a needed and commendable effort to improve the efficiency of governmental activities insofar as they involve fiscal affairs and the expenditure of tax money, and (2) my belief that there is no constitutional prohibition against reaching such a worthy objective.
*216As to point one, a simple example will suffice. Assume that an agency or department has been appropriated $1,000. under “Repairs and Replacements” and $1,000. under “Operations,” presumably based on the “estimated” needs of the particular governmental unit made nearly eighteen months before an anticipated expenditure. If the date of the actual enactment of the appropriation is used, the time gap remains approximately one year. In that year the $1,000. for “Repairs and Replacements” has been used and an unforeseen emergency arises for a new typewriter. Because of changed circumstances, the $1,000. earmarked for “Operations” may be intact. If I understand the principal opinion, it would prohibit the purchase of the needed typewriter until the next fiscal year, whereas the approach taken by the General Assembly would allow for meeting immediately that changed need of the agency or department — all within the general appropriation limits assigned to that unit of government. Undoubtedly, the fundamental objective of the expenditure of tax money by appropriation is to make it possible for governmental units to perform the duties incumbent upon them in the most effective manner and thereby best serve the public.
As to point two, the basic question is whether or not the constitution of this state prohibits the attainment of such a worthy objective. I do not believe it does. The extent to which appropriations must be itemized by the General Assembly is not prescribed in the constitution. Section 23 of Article 4 thereof provides, in part: “Every appropriation law shall distinctly specify the amount and purpose of the appropriation . . . ” Other constitutional provisions, noted in the principal opinion, only serve to exact compliance with Section 23 and do not add or detract from the dictates thereof. Herein, we are concerned only with the meaning of the word “purpose” in that section. Does it require that all appropriations specify the amount allotted for paper clips to fulfill the requirement that there be a designated purpose? The principal opinion, without answering the question posed, seems to assume specificity is called for somewhere between the somewhat absurd paper-clip example given and what I believe is dictated by the constitution. By necessity or other reasons, governmental activities are performed by numerous units of government, and it is my opinion that a “one figure” appropriation to such a unit, agency or department that it may function meets the constitutional command in question. The amount and purpose would both be present therein. That the General Assembly may for reasons of accounting and planning find it helpful to make some breakdown into categories in order to resolve the “total” needed in an appropriation does not change or broaden the requirements of Section 23. The dictates thereof having been met absent such details, adjustments therein are not proscribed.
Admittedly, as detailed in the principal opinion, the General Assembly created a procedure for making adjustments and transfers within a particular budget by use of the unfortunate choice of words: change of purpose. The same is not only inaccurate and misleading but possibly created the present litigation. Nevertheless, the procedure is constitutionally acceptable and I would so declare. Those interested may see In Re Opinion Of The Justices, 302 Mass. 605, 19 N.E.2d 807 (1939).