Untitled Texas Attorney General Opinion ( 1979 )

The Attorney General of Texas December 28, 1979 Honorable Steve Elder Opinion No. NW-121 Waller County Attorney P. 0. Box 884 Re: Whether e county hospital Hempsteed, Texas 77445 authority may authorize en employee to utilize e hospital credit card to purchase gasoline for his personal automobile which is used for official business Dear Mr. Elder: You have requested our opinion concerning the use of the Waller County HospitaJ’sgasoline credit cards by the superintendentof the hospitaL The Board of Managers have authorized the superintendent’s use of the credit cards for his business trips rather than reimbursing him on e mileage basis The superintendent is not required to report to the auditor the nature end extent of the use of the credit cards. You ask three questions Whether .the purchase of an unlimited, unaudited amount of gasoline station products on the county credit cards for use in the County Hospital Superintendent’spersonal car, which purchase was not budgeted or authorized by the Commissioner$ Court, would be a legal claim which the Auditor is authorized to approve? The Wailer County Hospital is established and operated pursuant to article 4478, V.T.C.S. The commissioners court has appointed e board of managers, article 4479, V.T.C.S., whose powers include the authority to appoint e superintendent of the hospital and “fix the salaries of the superintendent end all other officers end employees within the limit of the appropriation made therefor by the commissioners court, and such salaries shall be compensation in full for all services rendered” V.T.C.S. art 4460 ‘(Emphasisadded). Therefore, legitimate use of the credit card under these facts must be for expenses incurred by the superintendent end not as e form of compensation. The superintendent himself, end not the Board of Managers, determines or “fixes” the extent of the use of the credit card, P- 378 Honorable Steve Elder - Page Two (m-121) whereas the statute provides that his compensation in full for all services rendered shall be set by the Board of Managers See Attorney General Opinion V-505 (1948). Therefore, the proper use of the credit cardsmust be for expenses reasonably incurred by the superintendent in the discharge of hospital business Attorney General Opinions MW-21 (1979), H-992 (1977). In our opinion, the auditor would not be authorized to approve these unaudited claims on county funds. Article 4484, V.T.C.S., requires the hospital board of managers to “certify all bills and eccountrj including salaries and wages, end transmit them to the commissioners court, who shall provide for their payment in the same manner as other chalges against the county are paid.” Approval and auditing by the county auditor is a orereouisite for the commissioners court to order oevment of claims arreinst the county. -V.T.C.S. arts 1651,1660; Smith v. McCoy, 533 S.W.22 457 (Ten. Civ. App. - Dallas 1976, writ dism’d). Your second question is Whether the purchase of unlimited chages to the gasoline credit cards, with no required reports of ‘official brrsiness’ trips constitute ‘other compensation’, and thus violative of Vernon’s Ann. Civ. St art 4480? Our answer to your fist question answers this inquiry. The unlimited use of the credit cards under these facts constitutes a form of compensation for services and is thus violative of article 4480. Your third question is If the Hospital Board of Managers and the Walk County Commissioners’Court determine that the use of gasoline credit cards is a prcper perquisite for the Horpital Superintendent, would it be necessary and proper to emend the 1979 budget for the hospital to allow the 1979budget to authorize chaps up to but not exceeding e certain amount? Would it be necessary and proper to make a similar amendment to the 1980 budget, which has already been passed upon and does not include.credt card changes? We believe that the Board of Managers would be authorized to provide as an element of the superintendent’ssalary use of the credit cards so long as the charges were fixed and limited by the board Therefore, it would be necessary and proper to provide in the County Hospital’s budget that the superintendent%salary is provided in part by a fixed amount in the form of credit card chatgas. -See Attorney General Opinion H-1223 0978). SUMMARY A County Hospital superintendent may not be given u&mite4 unaudted use,of the hoqital’s credit card Use of the credt cards p* 379 Honorable Steve Elder - Page Three (Mw-121) must be either for actual expenses or in a fixed amount as tion compenstt /+gjigz;g Attorney General of Texas JOHN W. FAINTER, JR. First Assistant Attorney General TED L. HARTLEY Executive Assistant Attorney General Prepared by David B. Brooks Assistant Attorney General APPROVED: OPINIONCOMMITTEE C. Robert Heath, Chairman Jim Allison David B. Brooks Walter Davis Bob Gemmage SusanGarrison Rick Gilpin Bruce Youngblood P. 380