Case Information
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Honorable R. V. Rayford
County Auditor
Rusk County
Henderson, Texas
Dear Sir:
Opinion MO. O-7537 Re: Proper to be credited when ex-County Superintendent repays on salary; amounts overdrawn and whether annual and travel allowance expense apportlonable by the month.
Xe quote from your recent letter this department: "Tne State Department of Education
budget appropriations ,$3,300.00 for County Superintendent for the year September 1, August 31, 1946 and a budy;et appropriation of $300.00 ? travel for the County Superintendent the same period.
"The County Superintendent drew and received following sums from September 1, 1945 to and including December 21, 1945 the date his resignation was accepted by the Commissioners I Court and a successor appointed:
"Net Salary Checks wg:g Withholding Tax on Salary
Teaciiers Hetirement on Salary
Total on Salary , b.
Salary figures 112/Y% of
$3,~00.00 (g-1-45 to 12-21-45) l,lG.O3 $L,S70.2'( Salary for above period let Checks on tiffice k Travel
drawn by County Superintendent
Office ?.; Travel fi ures for above
period 112/365 of &300.00 2Ii7.33 tiffice E: Travel Expense ovendrawn Total Amount Due County A&inistration $1,95~.15 Fund
Ron. R. V. Rayford
“The Ex-County Superintendent haa stated that he is willing to repay thiB sum a8 overdrawn but wants to be sure that it is paid over the right fund or department. He also questions him for Office & Travel Expenses. the method of arriving at the amount credited
Stating that the $800.00 for Office & Travel could all be used up in a few months and then after the $800.00 approved this purpose is gone, within one month or within any period during the school year, that he Is entitled this regardless time it was consumed, just so long a6 it waB used within the school year approved.
“We rely on the fact then Superintendent figured his Office and Travel Expenses at rate of per month and was dl’awing sum to start with and contin- ued this sum of $66.67 on separate vouchers but drew 8 such vouchers,at $6667 lnatead of and a fraction of this sum for September, October, November and part of December of 1945 and also because the Office and Travel Expense occurs each month and not all within one month or within a certain limited time. It would also work out as in this case If the entire $800.00 was used up in months , no funds would be available for such operations by the Buccessor of a resigned County Superintendent.
“Our question is have &figured thle in the correct manner by using the number of ,dayBhe served for both salary and the office and travel expense?
“Second question, Is the refund of the amounts over- to be returned the County Administration Fund and to be used to reduce the assessments against the school district6 in preparing the next budget, for this office or does it go to some other fund or State Department of Education?”
We submit the proper way to compute the amount of is aB followa: Amount drawn on salary $2,616.10 Amount earned during period Sept. to Dec. 21,
($3800 per annum less withholding retIreme&) Amount overdrawn on salary b54 m Plus unearned po&tion;of withholding ’ ’ tax paid for December Plus unearned of TeacherCB Retirement fund payment for December Total amount to be repaid lab 1.
Hon. E. V. Rayford 3, 10-7537)
The unearned of the payments made in December on withholding tax and teacher's retirement should be refunded the county. For the period September 1, 1945, to December the withholding tax and teacher's retirement fund pay- ments were actually yearned, and should not be calculated. All checks drawn by the ex-county superintendent had these two payments deducted therefrom, as reflected by your exhibit "A" .
Thus, the amount6 actually the salary actually earned during the period plus the unearned portions of the with- holding retirement fund payments for December, gives the amount which should be repaid the county.
In regard to office and travel expense, Article V.A.C.S., provides:
I, the County Board of Education may make f;rih& provisions it deems necessary for office and traveling expenses of the County Superintendent; provided that expenditures of the County Superinten- dent shall not be more than Eight Hundred Dollars ($800) per annum.). . .I’
It is, in our opinion, not mandatory upon the County Board of Education to provide the expenditure of the entire sum of $800.00 and traveling expenses. It is merely incumbent upon said Board to make such provisions as they may deem necessary provided the sum expended for such purposes shall not exceed G 800.00.
The statute does not purport to make an annual award in the flat sum of $800.00 per annum for said purposes, but places a ceiling on such expenditures. It does not follow intention of the statute to pay out the entire The law intends sum of twelve equal installments. superintendent should be reimbursed and trave expenses and necessarily incurred, and the expenses for one month may be greater for other months.
In other words, the county superintendent Is entitled to be reimbursed for all authorized expenses incurred provided said expenses do not exceed the statutory ceiling of $800.00.
In view of Articles 2700; 2700d-1, Section 1; and 2827a, you have correctly concluded Section 1, V.A.C.S., County Administration Expense Fund Is the.proper to which the amounts overdrawn are to be repaid.
Considering the provisions these statutes, we are at a loss to understand how the County Superintendent Was able *4 Hon. R. V. Rayford - Page 4,
dra.u ten separate monthly checks four months.
Very truly yours ATTORNEY GENERAL OF TEXAS /s/ William B. Henley, Jr. BY
William B. Henley, Jr. Assistant
APPROVED DEC. 21,
/s/ Harris Toler APPROVED
OPINION FIRST ASSISTANT COMMITTEE ATTORNEY GENERAL BY B.W.B. Chairman
WBH:djm:elb