Untitled Texas Attorney General Opinion ( 1944 )

E EY GENE OF EXAS Honorable Clifton B. Morrie, Chairmen opinion No. O-6066 State Board of Public Accountancy of Texa6 Re: Legality of certain pro- 1205 Fair Building posed expenditures by the Fort Worth, Texas State Board of Public Ac- countancy. Dear Sir: Your opinion request of June 2, 1944,reads 88 follows: "At the next session of the Texae Legislature, the accounting profession of this State expect8 to recommend legislation affecting the profession of Public Accountancy in the State and in the interest of the public welfare. In connection with tble proposed legislation the Board Members may incur Borneexpenses which they consider necessary. Will you please advise me specifically if the following items could be considered expensea incident to the 'maintenance of the Board' (Art. 39 RCS): "(1) Traveling expenses to Board meetkingsfor the purpose of discussing such legislation; "(2) Traveling expenses of individual members to Austin or other parts of the State in connection with the proposed legislationi “(3) A legal fee to a firm of attorneya who would advise con- cerning the legality of the proposed legl.slation." Under the provisions of Article 34 of the Revised Civil Stat- utes, your Board is required to meet "at least once in each year for the purpose of examining applicants for certificates, and may meet a8 many times during the year as may be in its discretion advisable." It is clear that the meetings above provided for are those "for the purpose of examin- jng applicants for certificates", although other duties, connected with the lawful purpose of such Board, by necessary implication may be performed at such meetings, or at other meetings, as, for instance, the iesuence of "Certified Public Accountant" certificates or degrees, revocation of' such certificates, election of a chairman and secretary--treasurer of the Board, prescribing of rules, regulations and by-laws, passing of ad- ministrative orders, etc. Said Article 34 further provides that "the board may hold any number of meetings, and at any time, without giving notice by publication of such meetings, if a meeting be called for any other purpose than the examination of applicants for certificates." We believe it reasonable Bon. Clifton B. Morris, page 2 (04066) that this provision only removes the requirement of notice from all meet- ings for the purpose of performing an official duty other than examining applicants for certificates. In other words, it does not authorize meet- ings for purposes not expressly or by necessary implication, given by law. With reference to the expenses and compensation of the members of the Board, Article 39, R.C.S., provides: "Each member of said board shall receive from the secretary- treasurer of the board, out of the funds in the hands of the board, if there be sufficient thereof, all of his necessary railroad and hotel ex- penses for attending the meetings of said board; but otherwise shall serve without compensation. The secretary-treasurer shall be required to keep an account of all money received and disbursed, and shall render an an- nual statement to the Governor showing receipts and disbursements and the balan.ceon band. The balance shall remain in the treasury of the board, and all expenses in connection with the maintenance of the board shall be paid from same. No provisions of this law shall be a charge upon the common funds of this State." We do not believe the purpose referred to in your first quea- tion is one contemplated by law for which a Board meeting may properly be held, therefore we are constrained to hold that the traveling expenses of Board members to a meeting for such purpose would not be allowable. The statute contains no express provision for traveling expenses of the type set forth in your second question, and, as we understand your inquiry, you are asking whether or not such expenses are "expenses in connection with the maintenance of the board" within the meaning of this statute. After providing that members may be paid their traveling expenses for attendence at meetings of the Board, the statute specifically provide8 that otherwise they shall serve without compensation. We feel that this provision evidences a legislative intent that traveling expenses other than those specifically mentioned shall not be paid from the funds of the Board. Moreover, in speaking of expenses in connection with the main- tenance of the Board, we feel that the legislature had in mind such ex- penses as postage, cost of stationery, telegraph and telephone expense, and those other expenses which are necessary to the operation of the Board as an organization rather than those expenses which en individual member might incur for purposes other than attendance at Board meetings. Con- sequently, in answer to your second question, you are respectfully advised that expenses of the type there described may not be considered expenses in connection with the maintenance of the Board within the meaning of Article 39. With reference to your third question, the Board is nowhere expressly authorized to employ counsel. Implied authority to employ such counsel is, we feel, negatived by those provisions of Article 4399 of the Revised Civil Statutes wherein it is made the duty of the Attorney General to render written advice to the heads of all State boards upon Hon. Clifton H. Morris, page 3 (o-6066) matters concerning their official duties. Consequently, in answer to your third question, you are respectfully advised that a legal fee of the type there described may not be considered an expense in connection with the maintenance of the Board within the meaning of Article 39. Trusting that the foregoing fully answers your inquiries, we are APPROVED AUG 9, 1944 yours very truly /d Gee. P. Bl.aclsburn ATl'ORNEyGENERALOFTEXAS ACTIXG AITOPJ’W GENERAL OF TEXAS By /a/ Robert L. Lettimore, Jr. Robert L. Lattlmare, Jr. RLL:rt:lm Assistant. THIS OPINION CONSIDERED AND APPROVED IN LIMITED CONFEXNCE APPROVED OPINION COMMITTEE BY /s/ BWB CHAIRM!lN