Untitled Texas Attorney General Opinion ( 1940 )

_- --.- THE ,hTI-ORNEY GENERAL OF TEXAS CiERALDc. MANN Hon. R. 5. WyOhe County A,aitor Qregg County Longvier, Texas Dear Sir: Opinion NO. o-2324 Rer Does a commiaaioners~ court have the power to make 'a budget year other than the calendar year? Your request for an opinion of this de- partment, on the above stated question, has been receiv- ed. Your letter reads, in part, as follows: "It is reported that the Attorney General has ruled that under the Texas Uniform Budget Law the ,budgetye~arahall,.bethe calendar year. If such a ruling has been made please .furnish me a copy of such ruling. "This county has had for some years a budg- et year from October 1st to September 30th. EIorever, all officers make their annual reports on the calendar year. The fact that current taxes begin October 1st and become delinquent January 1st greatly aids the budget year on reve- nues with the budget year of``~C'ctober 1st to Septem- ber 30th, The uniform budget-law ~protiL16sithAt the preparation of the budget must begin in July, hence you are by virtue compelled to estimate revenues beginning in January, whereas under the budget law as now written estimates may be made in July with reasonable accuracy beginning October 1st and plenty of time is provided from July until October for final completin of the budget,by having the budget y;ar from 8 ctober 1st to September 30th. 9 * * Hon. R. S. Wyche, page 2 O-2324 Article 689a-9, Vernon's Annotated Civil Stat- utea, reads a8 follows: COURTY JUDOE AS BUDGET :' The County Judge ahall serve aa budget of- ficer for the Commisaionera' Court in each coun- ty, and during-the month of-July of each year he, a3Sieted' by the County Auditor or by the County Clerk, shall prepare,a budget to cover all proposed expenditures of the county govern- ment for the suceeding year. "uch budget shall be carefully itemized so as to~.make as clear a comparison as practicable between expenditures Included in the proposed budget and actual ex- penditures for the same or similar purposes for the preceding year. The budget must also be so prepared as to show as definitely as possible each of the various projects for which appropria- tions are set up in the budget, and the estimated amount of money carried in the budge for each of such projects. The budget shall also contain a complete financial statement of the county, showinp ~11. outstanding obligations of the counr' , ty, thg cash on hand tq the credit-of"each and every fund of the county government, the funds received from all sources during the previous year, the funds available from all sources dur- ing the ensuing year, the estimated revenues available to cover the proposed budget and the estimated rate of tax which will be required." It will be noted that Article 689&o, s&a, provides that the county judge shall serve as the budget officer for the commissioners' court, and that in July of each year, with the assistance of the county auditor or the county clerk, he shall prepare a budget to cover all proposed expenditures of the county government for the suceeding year. Other articles of the same Act provide that said budget, when completed, shall be filed with the county clerk and be available for public in- spection; also that the commiesioners' court shall pro- vide for a public hearing on the county budget, the hearing to take place subsequent to August 15th and prior to the levy of taxes by said commissioners1 court. Hon. R. S. Wyche, page 3 O-2324 We quote from an opinion rendered by thia de- partment February 10, 1933, addresaed to honorable H. T. Easterling, County Attorney, Mentone, Texas, aa follows: '1.. . "It will be noted that the budget to be prepared Is for the succeeding year', thqt is, a8 I understand it, the year beginning January lst, following. The levy which the commisaion- em 9 court is to make this year is for the pur- pose of raising money on which to operate the county government during the coming or suceed; ing year. Hence, it is clear to me that the levy, which is to raise money to operate the county government on,the next,year was not in- tended to be made until, by the preparation of a budget, it could be known or estimated how much money would be required. The reqvnirements of the budget wo::ldneceasarfly fix or influence the rate of the :ievy.9 3)* In view of the foregoing your qGUe.stion is re- spectfully~wamcxmwx anwered m the nega iue. Trusting that we have fully answered your inqUi.ry, ?Je are Yours very truly ATTORNEY GENERAL OF TEXAS BY hrdell W~liianii Assistant AWzob Al+ROVED MAY 20, 1940 GERALD.C. MANN ATTORREY GENERAL OF TEXAS APPROVED OPINION COMMITTEE BY RUS,~Chairman -.._-