Untitled Texas Attorney General Opinion ( 1974 )

THEA~TORNEYGENERAL
OF TEXAS
Ausmmr. TRXASY 78711
February 27. 1974
The Honorable David Wade, M. D. Opinion No. H- 245
Commissioner
Texas Dept. of Mental Health Re: Mechanics of reim-
and Mental Retardation bursement for revolving
Box 12668, Capitol Station fund services under $ 3f(l),
Austin, Texas 78711 Title II, of Appropriation
Act fork 1974-1975.
Dear Dr. Wade:
Your opinion request concerns 5 3f(l) of Title II of the Appropriations Act
for fiscal 1974 and 1975 (A&1973, 63rd Leg., ch. 659., p. 1786), a rider author-
izing your department to I’maintain and operate on a reimbursable basis a Motor
Pool, a Central Supply Service, a Central Multilith Service, a Central Labora-
tory Service, and such other central services as shall contribute to the efficiency
and economy of institutims under its control and management. I’
Reimbursement of funds is provided for as follows:
“To reimburse the funds from which expenditures are
made, the Department may make fund transfers from
the appropriations of the institutioixs and .agencies which
receive the services and supplies, or may submit pur-
chase vouchers through the office of the State Comptroller. ”
(p. 1886)
You advise that:
“Until recently, the State Comptroller has
transferred funds, upon the written request of this
Department, by means of a Comptroller’s Journal
Voucher; however, the Comptroller is now of.the
p. 1131
The Honorable David Wade, page 2 (H-245)
opinion that reimbursement may be effected only by
the use of State Purchase Vouchers that are routed
to his office through the State Board ~of Control. I’
Your questions are as follows:
“1. Is it required that this Department use
the purchase voucher system,in order to obtain
reimbursement for the cost of s.ervices and supplies
furnished by its central services facilities to
institutions under the control and management of
this Department.
“2. If the foregoing question is answered
in the negative, then may reimhursem,ent be
effected by the transfer of funds, using a Comp-
troller’s Journal Voucher or other similar docu-
ment of authorization. ”
We find no statute requiring that the transactions you~de,scribe be handled
only by the use of state purchase vouchers and, presumably, warrants. In fact,
the above quoted rider to the Appropriations Bill clearly authorizes handling
the transactions by journal voucher as you describe. This provisions does not
conflict with any general statute and is not unconstitutionally outside of the subject
matter of the Appropriations Act.
Moreover, we believe that Article 4413( 32),V. T. C. S., known as the
“Interagency Cooperation Act, ” contemplates the type of journal voucher you
have been employing as indicated by the following provision in $ 6 of that act:
“Payments for interagency transactions shall be
handled in the same manner as interagency transactions
or by interdivisional transfer of funds on the records
of the agency concerned, subject to the applicable
provisions of the biennial appropriations act. ”
On the other hand, the Comptroller is designated as the superintendent and
director of the fiscal affairs of the state. Stuard v. Thompson, 251 S.W. 277 (Tex.
p. 1132
The Honorable David Wade, page 3 (H-245)
Civ. App., Ft. Worth, 1923, ,no writ)i ,His duties are set forth in Article 4344,
V. T. C. S. , a~ndwe quote the following sections which bear upon the subject
problem:
“Among other duties the Comptroller shall:
‘1. . .
“3. Superintend the fiscal concerns of the
State, as the sole accounting officer thereof, and
manage the same in the manner required~ly law.
“4. Require all accounts presented to him~
for settlement not otherwise provided for by law to
be made on forms prescribed by him, all such
accounts to be verified by affidavit a,8 to their correct-
ness, and he may administer the oath himself in any
case in which he may deem it necessary.
I,
. . . .
“7. From time to time require all persons
receiving money or having the disposition or manage.-
ment of any property of the State, of which an account
is kept in his office, to render statements thereof to
him.
‘1. . . .
“9. Keep and settle all accounts in which the
State is interested, including all moneys received by
the State as interest and other payments on land and
office fees of his and other departments of the State
government, and all other moneys received by the
State from whatever source and for whatever purpose. ”
Article 4355, V. T. C. S. , further provides that II[ al 11 claims and accounts
against the State shall be submitted on forms prescribed by the Comptroller. . . . I’
p. 1133
The Honorable David Wade, page 4 (H-245)
We believe these statutes authorize the Comptroller, if he elects to do so,
to prescribe the form and manner of handling your intr.aagency transactions,
regardless of whether such forms are called journal vouchers or purchase
vouchers and that the Comptroller’s directions in this regard.are controlling.
Accordingly, our answer to your first question is that.although no
statute requires that your department use the purchase voucher sys,tem to obtain
reimbursement for the cost of services and supplies furnished.by your central
service facilities, the Comptroller may make, such:requi.rement, if he elects
to do so, under his general powers and duties. Our anaw~er .to~ your., second
question is that although the appropriation rider, and Article 441~3 (32), V. T. C. S.,
certainly authorize the use of journal vouchers for such transactions, the Comp-
troller may refuse to approve such forms.
SUMMARY
The Comptroller of Public Accounts has the authority
to prescribe the forms to be used by the Department .of Mental
Health-Mental Retardation in obtaining reimbursement for costs
of services and supplies furnished by its central services facilities.
Yours very truly,
u Attorney General of Texas
DAVID M. KENDALL, Chairman
Opinion Committee
p. 1134