Untitled Texas Attorney General Opinion ( 1958 )

Honorable Robert S. Calvsrt Comptrollerof Public ,Aoceunts Capitol Station Austin, Texas Opinion HO* ~-486 Re: When funds are deposited to suspense and aleared to a fund, and after clearance the check is returned un- paid and charged to suspense, may the Comptrollerauthor- ize a transfer of the ,oharge onthe unpaid returned check from suspense to the fund to pear Mr. Calvert: whohfeh the clearancewas made? You have requested the opinion of this offiee on the following questlont "When funds are deposited to suspense and cleared to a fund, and after olearance the @heak is returned unpaid and charged to su8penses can I authorize a transfer of the charge on the unpaid returned check from suspense to the fund to which the clearance wa8 made?" You have advised us that the faots pertinent to this request are as follows On March 31, 1958, the Bureau of Labor Statls- tics deposited a remittance of $6.00 received from the Port Arthur Drum Company to a suspense account, and this remittancewas subsequently'clearedfrom suspense to Boiler InspeotlonFund No. 12 on April 9, xx8. The Bureau of Labor Statistlca also de- posited a remittance of 46.00 reoeived from the Port Arthur Drum Company directly into Boiler InspectionFund No. 12 on April 2, 1958. The check Honorable Robert S. Calvert, Page 2 (``-486). deposited to suspense on March 31, 1958, was returned unpaid to the !Freasureron Appil 11, 1958, stamped "Payment Stopped". The Treasurer then issued a returned-check letter, charging the $6.00 to the suspense account. The Bureau of Labor Statisticsrequested the charge for the unpaid returned cheek to be transferred from suspense to Boiler InapeotionFund No. 12, since they had cleared the amount to that Fund p~lor to the return of the check unpaid, You declined to transfer the charge from suspense on the unpaid returned check to the Boiler Inspection F'undNo, 12. The fa@ts which you presented to this office fndieate that Port Arthur Drum Company made two paymehts of $6,00, each to the Bureau of Labor Statlstios,where only one such payment was required. The Bureau of Labor Statistics then deposited one of the $6.00 checks dlreotly into Boiler InspectionFund Noo.12, whereas the other $6.00 payment was routed thpough the suspense fund, as is the usual praotfce. The presem entry in the suspense fund, to which the 6.00 check was returned unpaid and charged to that fund, was a 16.00 amount owing to that fund and unpaid. The entry on the account of Rofler InspectionFund No. 12 shows a $6.00 credit for the payment from the Bureau of Labor Statisticson April 2, 1958, You have Cited Attorney General"s Opinion No, O-44 as authority fop your refusal to transfer the charge from suepense to Roller InspectionFund No, 12. It is OUP dew that Attorney Generalsa Opinion No. Q-44 is not applfcablehere, since that Opinion dealt with moneys which were placed en the General. Revenue Puna, rather than an unpaid cheek in a speaial fund. It was there held that the Comptrollercould not withdraw money from the Qeneral Revenue Fund and place it ?.nthe suspense fund in order to rectify a previous bookkeeping error, It is the opinion of this office .thatthe inadvertent double payment which resulted in the stoppage of payment on one check and thus a clearanoe of that check to a specific fund from suspense did not constitutemoneys paid into that fund, It is our view that a transfer of the charge from suspense on the unpaid returned cheek to Roller InspeotfonPund No. 12 may be made, since no funds have actually ever been cleared to Boiler InspectionFund No. 12 by virtue of the sheok deposited to suspense on March 31, 1958. I Honorable Robert S. Calvert, Page 3 (``-486). , ‘, In vievibf our atisndrtd quastiori ‘number 1, it Is unnecessary to answer questions numbers 2 and 3. SUMMARY The Comptrollermay authorize a ~transfer of the aharge on an unpaid i!eturned'ohetik fx%m suspehse t6 a~'fUd to *hioh a clear- &nae of the check waa'made"rhbre"the aheek'was depbdited to @tispiri&e and"&ub: cie@ietitly oleardd~to"thatfUrid'and'after cltaraHd6 the oh@& M&s returned unpaid and charged to suspense. Yours very truly, WILL WILSON Attorney Qeneral of Texas Byz, /(L.J&,, ),; L..:,,Lti,i.?*-. B. Ii.Tlmmins, Jr, Assistant BHT:jl APPROVED: OPINION COMMITTEE: Qco. P. Blackburn, Chairman John Reeves Jack Price Ray Loftin REVIEiWJZDFORTHEi A!CTORNEXGENERAL BY: W. V. Geppert