Untitled Texas Attorney General Opinion ( 1944 )

-.. -/ E ORNEY GENERAL OF TEXAS Honorable Wayne Lefevre County Auditor Clay County Henrietta, Texas Dear Sirs Opinion No. O-6184 Rer If a four-teacher rural school pays all of its expenses for 8 year, does the State have any claim on the extra m"ne;ythey may have left as a f~slanco? And related matters. We are in receipt of your letter of recent date resding as follows: "I would like an answer to the following question. "'If o four teacher rural school pays all of its expenses for a year, does the State have any claim "c the extra money they may have left as B balance?' This school receives no State bid money, and receives only the regulerstate apportionment. Also in the effect (event) the school is allowed to keep the money, may they invest it in interest beor'in:; gov- ernment bonds or other securities?" Replying to i&e above, you are advised that the Stste i:asi:" claim on the balance, and such balance may be invested in ~;ovemcsnt l~z,is. We enclose herewith a copy of Opinion No. O-5785, which we thizk answers your inquiry regarding the investment of such balance. Your question with respect to whether it is neoessary for your school to make out a budget is answered in the affirmative. Article FE9a-18, Vernon's Revised Civil Statutes, 1925, reads as follows: "The County Supsrintendent of Schools is hereby designated as the budget officer for eech common school district of such county. Imm3diately after the County Superintendent receivas notice oftha apportiormsnt made bjithe State Board of Educstion to the common school districts of the cormt:?~, he shall prepare a budget for each common school district in the co-ni:-, which budget must be itemized in detaii according to the purpose 0:'expen- diture, and must cover insofar as possible all expenditures proposed for the current year. 'Nhen so prepared, the budget for each commn schwa1 Honorable Wayne Lefevrs, Page 2 (C-53.84) district shall be subnittad to the Board of Trus~taesin each dis,tric-tfor a:,proval,and when so approved by suuh Board of Trustees, and bJrttheCour,ty Superintendent, it shall be filed in the office of the County Sup-r&tend- ent; end no expenditure shall be made in the district except as provided for in the budgst, except it be in the case of unforseen emergency; and in each such instance, 8 supplemental budget may be appoved in the same mclEner8s the original budget and a copy of the supplemental budget filed witht!.- oripinal budget. Copies of all iadgets, when finally approved bythe Countv Supgrintendent and the trustees ofthe various common school districts l.nt"k,e county shall be filed withthe County Clerk. At any time during the process of the prepnration of,thz hud8:etany taxpayer shell i;avethe ri&t to file with the County Superintendent or with the Board of Trustees of anjrdistrict, any statement or protest which he msy- desire to file, concernins any item of expenditure proposed for the current year; and such statement or protest shall be given due consideration by the County Superintendent, DT @{the Board of Trustees in their final action upon the adoption of the b!rd;:et. Acts 1931, 42nd Leg., p. 339, ch. X6, g 19.11 We trust that we have answered your questions satisfactorily. Yours very truly ATTORNEY GENEFN, OF 'EEXAS By /s/ C.F. Gibson C. F. Gibson Assistant AI'PROIEDSEP 21, 1944 /S/ GROVER SELLERS ATTOI1MEYGEXEFAL OF TEXAS CFGrb'uh:egw Approved Opinion Committee By B W B Chairman Encl. OK F.D.