Untitled Texas Attorney General Opinion ( 1987 )


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  • Honorable Gary A. Goff                 Opinion   No. JM-784
    Hockley County Attorney
    Courthouse                             Re:   Re-allocation of road and
    Levelland, Texas   79336               bridge funds by a commissioners
    court, and related questions
    Dear Mr. Goff:
    Article 6702-1,l V.T.C.S., the County Road and Bridge Law
    [hereinafter the act I, details the authority and responsibilities of
    commissioners courts regarding construction and maintenance of a
    county’s roads’and bridges. You ask three questions about the proper
    construction of the act, specifically about the commissioners court’s
    authority to re-allocate from one precinct to another money from the
    county road and bridge fund appropriated for county road and bridge
    purposes, but unexpended. You do not ask whether the money from the
    fund may be expended for purposes other than for roads and bridges;
    you ask only whether the expenditure of the money may be directed to
    one precinct rather than another.        First, we conclude that a
    commissioners court does have authority in the situation that you
    describe to re-allocate, among the various precincts, soma or all of
    the unencumbered money from the road and bridge fund previously
    appropriated to a specific precinct and unexpended at the end of the
    fiscal year. Second, we conclude that section 3.101(c) of the act is
    not applicable to a commissioners court that does not employ road
    commissioners pursuant to subchapter B of chapter 3 of the act; the
    commissioners court is under no general obligation to expend money in
    the road and bridge fund in proportion to the amount of the money
    collected In each precinct. And third, we conclude that, in the
    situation that you describe. a commissioners court organized as road
    supervisors pursuant to chapter 2 of the act has discretion to
    allocate money in its road and bridge fund in a manner that takes into
    .consideration the amount of funds previously appropriated to any one
    precinct, but unexpended.
    1. Sections 2.041 and 2.043 of the act have been repealed,
    effective September 1. 1987. Acts 1987. 70th Leg., ch. 149, 549(l).
    at 1397. 2547.
    p. 3697
    Honorable Gary A. Goff - Page 2    (JM-784)
    Before we address your first question, a general discussion of
    the act might prove helpful. The act sets forth provisions applicable
    to all counties, detailing the authority and responsibilities of
    commissioners courts regarding construction and maintenance of the
    county's roads and bridges. Chapter 2 of the act sets forth the
    powers of the commissioners court. Subchapters A through E specify
    the authority and responsibility of commissioners courts regarding the
    creation or discontinuance of roads, drainage on public roads,
    bridges, traffic regulations, and road regulations in subdivisions,
    respectively. In each instance, authority is conferred on the
    cmissioners   court sitting as a legislative and administrative body,
    not on individual commissioners.
    The act also sets forth three optional methods of organizing the
    conuaisslonerscourt for road and bridge construction and maintenance.
    If none of the optional methods is implemented, the court is governed
    in its methods of operation by section 2.009 of the act, which
    provides that county commissioners are supervisors of public roads,
    except when road commissioners are employed. Section 2.009 of the act
    sets forth the following:
    Sec. 2.009. (a) Except when road commis-
    sioners are employed, the county commissioners
    shall be supervisors of public roads in their
    respective counties, and each colmnissionershall
    supervise the public roads within his commis-
    sioner's precinct once each month. He shall also
    make a sworn report to each regular term of the
    commissioners court held In his county during the
    year, showing:
    (1) then condition of all roads and parts of
    roads in his precinct;
    (2)   the condition of all culverts and bridges;
    (3) the amount of money remaining in the hands
    of overseers subject to be expended on the roads
    within his precinct:
    (4) the number of mileposts and fingerboards
    defaced or torn down;
    (5)  what, if any, new roads of any kind should
    be opened in his precinct and what, if any,
    bridges, culverts. or other improvements are
    necessary to place the roads in his precinct in
    good condition and the probable cost of the
    improvements; and
    p. 3698
    Honorable Gary A. Goff - Page 3   UM-784)
    (6) the name of every overseer who has failed
    to work on the roads or who in any way neglected
    to perform his duty.
    (b) The report shall be spread on the minutes
    of the court to be considered in improving public
    roads and determining the amount of taxes levied
    for public roads.
    (c) The supervisor's report shall be sub-
    mitted, together with all contracts made by the
    court since its last report for any work on any
    road, to the grand jury at the first term of the
    district court occurring after the report is made
    to the commissioners court.
    The act also provides in chapter 3 optional methods of organizing
    the cowissioners court for its road construction and maintenance
    responsibilities. Under subchapter A, the members of the commis-
    sioners court are ex officio road commissioners of their respective
    precincts
    and under the direction of the commissioners court
    have charge of the teams, tools, and machinery
    belonging to the county and placed in their hands
    by the court. They shall superintend the laying
    out of new roads, the making or changing of roads,
    and the building of bridges underrules adopted by
    the court.
    V.T.C.S. art. 6702-l. 93.001(a). Section 3.002(a) further specifies
    the powers of the commissioners court:
    The commissioners court shall adopt a system for
    working. laying out, draining, and repairing the
    public roads as it considers best, and from time
    to time the court may change its plan or system of
    working.
    Subchapter B provides for a commissioners court/road commissioner
    or road supervisor system. The subchapter authorizes a commissioners
    court to hire not more than four road commissioners or, in the
    alternative, a road superintendent, and sets forth their powers and
    duties. In the event that the court hires one or several road
    commissioners, subsection (c) of section 3.101 of the act requires
    that, as nearly as possible, money in the fund should be expended in
    each precinct in proportion to the amount of taxes collected in that
    precinct.
    p. 3699
    Honorable Gary A. Goff - Page 4     (JM-784)
    Subchapter C permits the qualified voters of a county, by
    petition and election, to create a county-wide road department with
    the commissioners court serving as the policy-determining body and an
    appointed county road engineer serving as chief executive officer.
    Section 3.208 sets forth the county road engineer's duties. Section
    3.210 provides:
    All expenditures for the construction and main-
    tenance of the county roads and the operation of
    the county road department shall be paid out of
    the road and bridge fund strictly in accordance
    with annual budgeted appropriations. However, on
    application of the county road engineer, the
    commissioners court may transfer any part of any
    unencumbered appropriation balance for some item
    within the road and bridge fund budget to some
    other item.
    You inform us that the commissioners court of Hockley County over
    twenty years ago ordered that each of the four precincts be
    appropriated twenty-five percent of the total county road and bridge
    fund, even though one precinct contained over fifty-five percent of
    the county's population. At the end of 1985, one precinct had an
    unexpended balance in its road and bridge fund of almost $600.000,      ?
    while two of the other precincts had a surplus of over $100,000. One
    precinct's fund surplus was only $45,000. You inform us that none of
    the optional methods of governance and organization set forth in
    subchapter C have been implemented. The commissioners court then is
    governed by section 2.009 of the act. We now turn to your first
    question.
    You first ask:
    Does a commissioners court have the authority
    to re-allocate among the various precincts for
    road and bridge purposes some, or all, of road and
    bridge funds previously allocated to particular
    precincts and unexpended at the end of the year?
    We answer your first question "yes." We note at the outset that
    the funds about which you inquire are dedicated by the Texas
    Constitution and may be expended only for county road and bridge
    purposes.   Tex. Const. art. VIII, §l-a; V.T.C.S. art. 6702-l.
    54.003(b). We do not understand you to ask whether such unexpended
    money may be diverted for other purposes. Instead we understand you
    to ask whether such unexpended money may be expended for road and
    bridge purposes but upon projects In a precinct other than the one to
    which the money was inj~tiallyappropriated. We also note that Hockley
    County has a population of less than 25,000 inhabitants according to
    ?
    p. 3700
    Honorable Gary A. Goff - Page 5   (JM-784)
    the 1980 federal census. Therefore, article 1666a,2 V.T.C.S., which
    applies to counties whose population is in excess of 225,000 inhabi-
    tants and specifically permits the transfer of an existing budget
    surplus from one budget item to another "of like kind and fund," is
    inapplicable. The County Road and Bridge Act neither expressly
    authorizes nor prevents such a re-allocation; the Uniform Budget Law
    of 1931, however, does authorize a budget re-allocation or amendment.
    Article 689a-9,3 V.T.C.S., part of the Uniform Budget Law of
    1931, provides that county budgets shall be prepared "to cover all
    proposed expenditures of the county government for the succeeding
    year." Article 689a-11, V.T.C.S., provides:
    The Commissioners' Court in each county shall
    each year provide for a public hearing on the
    county budget -- which hearing shall take place on
    some date to be named by the Commissioners' Court
    subsequent to August 15th and prior to the levy of
    taxes by said Commissioners' Court. Public notice
    shall be given that on said date of hearing the
    budget as prepared by the County Judge will be
    considered by the Commissioners' Court.       Said
    notice shall name the hour, the date and the place
    where the hearing shall be conducted.          Any
    taxpayer of such county shall have the right to be
    present and participate in said hearing. At the
    conclusion of the hearing, the budget as prepared
    by the County Judge shall be acted upon by the
    Commissioners' Court.     The Court shall have
    authority to make such changes in the budget as in
    their judgment the law warrants and the interest
    of the taxpayers demand. When the budget has been
    finally approved by the Commissioners' Court, the
    budget, as approved by the Court shall be filed
    with the Clerk of the County Court, and taxes
    levied only in accordance therewith, and no
    expenditure of the funds of the county shall
    thereafter be made except in strict complfance
    2. Article 1666a. V.T.C.S., has been repealed, effective
    September 1, 1987. Acts 1987. 70th Leg., ch. 149, 549(l), at 2545.
    3. Articles 689a-9 to 689a-16, V.T.C.S., have been repealed,
    effective September 1. 1987. Acts 1987. 70th Leg., ch. 149, 549(l),
    at 2543. Article 689a-20, V.T.C.S., has been amended. Acts 1987.
    70th Leg.. ch. 149. 12. at 2475.
    p. 3701
    Eonorable Gary A. Goff - Page 6 (JM-784)
    with the budget as adopted by the Court. Except
    that emergency expenditures, in case of grave
    public necessity, to meet unusual and unforeseen
    conditions which could not, by reasonably,diligent
    thought and attention,.have been included in the
    original budget, may from time to time be
    authorized by the Court as amendments to the
    original budget.     In all cases where such
    amendments to the original budget is made, a copy
    of the order of the Court amending the budget
    shall be filed with the Clerk of the County Court,
    and attached to the budget originally adopted.
    (Emphasis added.)
    Article 689a-20, V.T.C.S., provides the following:
    Nothing contained in this Act shall be
    construed as precluding the Legislature from
    making changes in the budget for State purposes or
    prevent the County Commissioners' Court from
    making changes in the budget for county purposes
    or prevent the governing body of any incorporated
    city or town from making changes in the budget for
    city purposes, or prevent the trustees or other
    school governing body from making changes in the
    budget for school purposes; and the duties
    required by virtue of this Act of State, County,
    City and School Officers or Representatives shall
    be performed for the compensation now provided by
    law to be paid said officers respectively.
    It is clear from a reading of articles 689a-9. 689a-11, and
    689a-20. V.T.C.S., that a commissioners court may amend its budget; it
    is less clear under what circumstances such an amendment may be
    effected. Two different constructions have been adopted by this
    office. One construction reads article 689a-20. V.T.C.S., as confer-
    ring broad authority on the commissioners court to make "budget
    changes" in its budget, such changes not constituting "budget
    amendments" for purposes of article 689a-11, V.T.C.S. ljnder this
    construction, there need not be an emergency justifying a "budget
    change"; however, there must be an "emergency" justifying a "budget
    amendment" under article 689a-11, V.T.C.S. A "budget amendment" was
    thought to be necessary when an item was added to the budget that had
    not been included in the budget as originally adopted. An increase
    (or decrease) in the expenditure of money for any item included in the
    budget was thought to need only a "budget change," not a "budget
    amendment."   See Attorney General Opinions MW-169 (1980); C-499
    (1965); o-24277940).
    p. 3702
    Honorable Gary A. Goff - Page 7 (JM-784)
    P
    The distinction between a “change” and an "amendment" was
    explicitly set forth in Attorney General Opinion C-499 (1965). In
    that opinion, this office was asked about the proper procedure that a
    county must follow to amend its budget in an instance in which all of
    the appropriated money for a particular item or object had been
    expended but there was a surplus in the account of another item in the
    budget. The commissioners court wanted to transfer money from one
    budget item to another. We here set forth in extenso the opinion's
    discussion of the distinction between a "budget change" and a "budget
    amendment":
    Section 11 of Article 689a requires that no
    funds of the county shall be expended except in
    strict compliance with the budget as adopted by
    the Court. This section, however, does authorize
    amendments   to   the   budget   for   emergency
    expenditures in cases of grave public necessity,
    to meet unusual and unforeseen conditions which
    could not, by reasonably diligent thought and
    attention, have been included in the original
    budget.
    Section 20 of Article 689a expressly authorizes
    the Commissioners to make changes in the county
    budget for county purposes.       However, these
    changes are limited to changes within the objects
    covered by the budget. -Rains v. Hercaitile
    National Bank of Dallas, 
    188 S.W.2d 798
    (Tex. Civ.
    App. 1945). affirmed 
    144 Tex. 490
    , 
    191 S.W.2d 850
                 (1946); Southland Ice Co. v. City of Temple, 
    100 F.2d 825
    (5th Cir. 1939). It was held in Attorney
    General's Opinion No. O-1053 that Section 20 of
    Article 689a does not authorize the Commissioners'
    Court to increase the budget after its adoption.
    It is our opinion that the Legislature intended
    for the restrictions in Section 11 of Article 689a
    to apply to situations where new items were added
    to the original budget which would require an
    increase in the original budget. This reasoning
    is in keeping with the purposes of the budget as
    outlined above. In the Rains case, the Court in
    distinguishing between the provisions of Section
    11 and Section 20 of Article 689a said:
    The quoted portion of Art. 689a-11 and
    Art. 689a-20 seems to be the only provisions
    relating to amendment of the budget. Art.
    689a-11 is very specific as to when the
    p. 3703
    Honorable Gary A. Goff - Page 8 (JM-784)
    county budget may be amended and the steps
    to be taken to make the amendment. It is
    thought that the restriction as to amendment
    applies only when      new   or   additional
    expenditures not provided for in the
    original budget are sought to be added by
    amendment. Under Art. 689a-20, subject to
    limitation of Art. 689a-11, a county budget
    may be amended at any time. The limitation
    of expenditures provided for by the second
    amendment to the County budget was not such
    as comes within the limitation provided in
    Art. 689a-11. (Emphasis added.)
    As will be noted from the above quote, the Court
    refers to the 'change' in Article 689a-20 as an
    'amendment.' It also points out that 'amendment
    under Section 11' and 'amendment under Section 20'
    of Article 689a are different.
    Relying upon Attorney General Opinion C-499, Attorney General
    Opinion MW-169 (1980) quoted the following passage from that opinion
    in concluding that no grave public necessity was necessary in order to
    "change" the budget:
    [W!here all of the budgeted funds for a particular
    line item have been expended, but there is a
    surplus in other line item       accounts in the
    department budget, and the Commissioners' Court
    reallocates the funds, transferring funds from the
    surplus line item account to the depleted line
    item account, this would require an amendment to
    the budget as contemplated by Section 20 of
    Article 689a. Also, it is our opinion that funds
    may be transferred from the budget of one
    department to the budget of another. However,
    Constitutional funds may not be transferred in
    contravention of Section 9 of Article VIII of the
    Texas Constitution. _The transferring of the funds
    in both instances 1above do not require new
    expenditures not includ,ed in the original budget,
    therefore, the provisions of Section 11 of Article
    689a are not applicable.
    It is our opinion that the correct procedure in
    transferring the funds in the above two situations
    would be to amend the budget. However, this would
    not require the existence of an emergency as
    contemplated by Section 11 of Article 689a. An
    p. 3704
    Honorable Gary A. Goff - Page 9    (JM-784)
    P
    order of the Commissioners' Court showing how the
    funds were reallocated and showing that the budget
    was amended would, in our opinion, suffice to
    affect the amendment of the budget under the above
    situations. (Emphasis added.)
    See also Southland Ice Co. v. City of Temple, 
    100 F.2d 825
    (5th Cir.
    1939).
    The other construction of the Uniform Budget Law of 1931 reads
    article 689a-9. 689a-11, and 689a-20, V.T.C.S., to require an article
    689a-11 "budget amendment" in any situation in which the budget is
    changed by the commissioners court. Under this construction, an
    article 689a-11 amendment is required, both when the court seeks to
    re-allocate from one budget item to another surplus money, as well as
    when the court seeks to add another item to the budget not included in
    the original budget. This construction requires that the court find
    that an emergency exist In every instance in which a change (or
    amendment) to the budget is sought. See Attorney General Opinions
    JM-733 (1987); H-777 (1976); H-12, H-11(1973).
    While the language of articles 689a-9, 689a-11, and 689a-20,
    r-   V.T.C.S., taken together, can certainly be read to support the first
    construction, the great weight of authority in the state, with the
    obvious exception of Attorney General Opinions C-499 and MU-169.
    supports the second. There is no question that the Uniform Budget Law
    of 1931 requires that there be an article 689a-11 "budget amendment"
    in an instance in which an item, not listed in the originally approved
    budget, is added. The issue is whether a re-allocation of surplus
    funds from one item in the budget to another item in the budget
    requires an article 689a-11 "budget amendment," or whether an article
    689a-20 "budget change" is sufficient. Or, in another way. whether
    article 689a-20 does actually contemplate a "budget change." On the
    basis of prior authority, we conclude that an article 689a-11
    "amendment" is required whenever the budget is changed. Attorney
    General Opinions JM-733 (1987); H-777 (1976); H-12. H-11 (1973).
    Accordingly, we overrule Attorney General Opinions ME-169 (1980) and
    C-499 (1965) to the extent of conflict with this opinion.
    Many of the attorney general opinions that have construed the
    budget law dealt with fact situations involving an addition of an item
    to the budget that was not included in the original budget. See,
    s,    Attorney General Opinions O-6726 (1945); O-6132, O-5863 (1944);
    O-4642 (1942); O-4127 (1941); O-2498 (1940); O-1022 (1939). These
    opinions concluded that a budget amendment enacted pursuant to article
    689a-11, V.T.C.S.. was necessary in order to add an item; that such a
    change constitutes an "amendment." This conclusion is consistent with
    both of the constructions that have been adopted. See, e.g.. Dancy v.
    Davidson, 
    183 S.W.2d 195
    (Tex. Civ. App. - San Antonio 1944, writ
    p. 3705
    Honorable Gary A. Goff - Page 10   (JM-784)
    ref'd); Morrison v. Kohler, 
    207 S.W.2d 951
    (Tex. Civ. App. - Beaumont
    1947, writ ref'd n.r.e.). However, many of the attorney general
    opinions construing the budget law dealt with fact situations
    involving. not additions of items to the budget, but increases in
    expenditures for items listed originally in the budget. See, e.g.,
    Attorney General Opinions O-6749, O-6689, O-6655, O-6576, O-6470
    (1945); O-5184. O-5053 and O-5053A (1943); O-4833 (1942); O-2617
    (1940). In every instance, these opinions concluded that, in order
    for such a change to be effected in the budget,. an article 689a-11
    "amendment" was necessary. See, e.g., McClellan v. Guerra, 
    258 S.W.2d 72
    (Tex. 1953); P.ains v. Mercantile National Bank at Dallas, 
    188 S.W.2d 798
    (Tex. Civ. App. - El Paso 1945), aff'd. 
    191 S.W.2d 850
    (Tex. 1946) [hereinafter Rains]; Bexar County v. Hatley, 
    150 S.W.2d 980
    (Tex. 1941).
    It might be argued that this second group of opinions is not
    authoritative, because they were issued prior to the Texas Supreme
    Court's affirmance of the Rains case In 1946. This argument construes
    Rains to support the construction of the Uniform Budget Law of 1931
    set out in Attorney General Opinion C-499, which holds that "budget
    amendment" and "budget change" are distinct'and separate and provided
    for in articles 689a-11 and 689a-20. V.T.C.S., respectively. We
    reject this suggestion because, first, we disagree with the
    construction of Rains set forth in Attorney General Opinion C-499,
    and, second, we think that it is significant that the construction of
    the Budget Law that Attorney General Opinion C-499 assumes Rains
    stands for was specifically set forth in two earlier Attorney General
    Opinions issued during the 1940's and not subsequently followed:
    Attorney General Opinions O-6223 (1944), which was obviously not
    followed in other later opinions, and O-2427 (1940), which was
    impliedly overruled in a subsequent case.
    First, we conclude that the language from Rains quoted in
    Attorney General Opinion C-499 merely stands for the proposition that
    a budget amendment can be effected at any time, not that there is a
    distinction between "amendment" or "change" nor that the requirement
    of a grave public necessity can be waived for certain sorts of amend-
    ments but not for others.
    Second, in Attorney General Opinion O-6223, a county auditor
    asked the following question:
    When the Budget is set and approved by the
    Commissioners Court for each officer of the county
    and each office has its budget itemized as
    postage, deputy hire, bond premium, car allowance,
    must the county official stay within his budget as
    itemized or stay within it as a Grand Total? I
    p. 3706
    Bonorable Gary A. Goff - Page 11    (m-784)
    mean by this, if a certain amount is set aeide for
    deputy hire, can he only spend that amount for
    deputy hire or can he spend his whole grand total
    budget just for deputy hire if he wishes?
    In concluding that article 689a-20, V.T.C.S., authorized changes
    within the objects covered by the budget for county purposes without
    any necessary recourse to article 689a-11. V.T.C.S., the opinion
    quoted from Southland Ice Co. v. City of Temple, 
    100 F.2d 825
    (5th
    Cir. 1939). the first judicial authority to construe the Budget Law:
    [Slubdivision 20 of the Budget Law, authorizing
    changes in the budget. must refer to changes
    within the objects covered by the budget, because
    if new matters could be added to the budget, then
    the emergency provision would serve no purpose.
    For two reasons, we decline to rely upon Attorney General Opinion
    O-6223. First, the willingness of this office to construe the Uniform
    Budget Law of 1931 in the way in which Attorney General Opinion O-6223
    did is suspect at best. Only one other opinion issued during this
    period adopted this construction and that opinion was impliedly
    overruled by the Texas Supreme Court; opinions issued both prior and
    subsequent to the issuance of Attorney General Opinion O-6223
    construed the Uniform Budget Law to require an article 689a-11
    "amendment" even in an instance in which a commissioners court sought
    an increase or decrease for an item listed in the budget as originally
    adopted. See, e.g., Attorney General Opinions O-6749, O-6689, O-6655,
    O-6576, O-6470 (1945). Second, and more significant, the correctness
    of the Southland case, upon which Attorney General Opinion O-6223
    relied, was called into question impliedly by the Texas Supreme Court
    in Bexar County v. Hatley, 
    150 S.W.2d 980
    (Tex. 1941) [hereinafter
    Bexar County]. Bexar County, which will be discussed below, contained
    the following language:
    If no item had been set up originally to meet the
    expense of elections and the amendment had sought
    to set up and provide for a new budget object,
    another question would be presented, Southland Ice
    Company V. City of Temple, 5 Cir., 
    100 F.2d 825
    ,
    829. In that case it is held that under the bud-
    set law "the citv could not transfer funds and
    &ply them to a new object not mentioned in the
    budget. . . .' [Emphasis in original]. Whether
    this holding is correct is not necessary to be
    determined in the present case, since it appears
    from the recitals of the orders and contract set
    out above that sufficient funds were available
    under the tax levy made on the basis of the
    p. 3707
    Honorable Gary A. Goff - Page 12     (JM-784)
    original budget to pay the rental expense on the
    voting machines. (Emphasis added.)
    
    150 S.W.2d 980
    at 988. Because of the above underscored qualifying
    language in Bexar County, coupled with the fact that subsequent
    opinions failed to follow Southland's reasoning, we conclude that this
    office's reliance in Attorney General Opinions C-499 and MW-169 on the
    rationale of Southland is misplaced. The other opinion issued in this
    period that employed the Southland rationale was impliedly overruled
    by the Texas Supreme Court in Bexar County.
    In Attorney General Opinion O-2427 (1940), the district attorney
    of Bexar County asked whether the commissioners court could amend its
    budget to expend money that had initially been budgeted for the
    purpose of paying for elections conducted by paper ballot and instead
    expend it for the lease-purchase of voting machines. The opinion
    declared that article 689a-11. V.T.C.S., was inapplicable. The
    opinion adopted the "amendment" versus "change" distinction and
    concluded that payment for voting machines out of an appropriation for
    election expenses is not a new item requiring an "amendment" to the
    budget pursuant to article 689a-11. Instead, it is only a "change"
    permitted by article 689a-20. The opinion quoted from Southland and
    concluded that the commissioners court's re-allocation was proper.
    The opinion was issued in August of 1940. Suit to enjoin           the
    commissioners court from acting pursuant to the contract entered into
    was filed in June, 1940, prior to the issuance of the opinion.
    The Texas Court of Civil Appeals in Hatley v. Bexar County, 
    144 S.W.2d 695
    (Tex. Civ. App. - San Antonio 1940, no writ)      made no
    reference in- its decision-to Attorney General Opinion O-2427, issued
    just a few months previously. Whether the court knew of its issuance
    is not known. In any event, the court did not agree with either the
    rationale or the conclusion of the opinion. The court did not adopt
    the opinion's "budget amendment" versus "budget change" distinction.
    The court, noting that the county would experience a deficit even in
    the event that all of the money appropriated to elections by paper
    ballot were expended for voting machines, declared:
    The "Budget Law," Art. 689a-11, Vernon's Tex. Civ.
    Stats., provides in effect that when the budget is
    adopted taxes shall be levied only in accordance
    therewith and no expenditure of the county shall
    thereafter be made except in strict compliance
    with the budget as adopted by the Court. The only
    exception to this rule is that emergency expend-
    itures may be made in case of grave public necess-
    ity. to meet unusual and unforeseen conditions
    vhich could not, by reasonably diligent thought
    and attention, have been included in the original
    p. 3708
    Honorable Gary A. Goff - Page 13    (JM-784)
    budget. The rental of the voting machines under
    the circumstances set forth in the petition did
    not constitute a grave public necessity which
    could not have been foreseen. (Emphasis 
    added.) 144 S.W.2d at 698
    .       The court construed the action of the
    commissioners court as adding an item to the budget that had not been
    included in the budget as originally adopted. The Texas Supreme Court
    disagreed.
    In Bexar County v. Hatley. 
    150 S.W.2d 980
    (Tex. 1941), the court
    concluded that ". . . under our system of county government the
    holdinn therein of the elections reauired bv law to be held. is not
    only a-1 grave public necessity' but is an absolute public 
    necessity." 150 S.W.2d at 987
    (emphasis in original). The court characterized the
    action of the commissioners court as a "re-allocation" among budget
    items already adopted, rather than as an addition to the budget of an
    item not originally included and stated:
    It will be noted also that the order amending the
    'budget did not require the expenditure of any fund
    not already set up for expense of elections in the
    county. In other words, the appropriation made by
    the amendment was within an object (election
    expense) of the budget as originally 
    adopted. 150 S.W.2d at 988
    . The court specifically declined to characterize
    the action of the Bexar County commissioners court as the addition of
    a new item: 'If no item had been set up originally to meet the
    expense of the elections and the amendment had sought to set up and
    provide for a new budget, another question would be presented, [citing
    Southland]."
    The Texas Supreme Court, when given an opportunity to recognize
    the article 689a-11 "amendment" and article 689a-20 "change"
    distinction adopted the previous year in Attorney General Opinion
    O-2427 in the very same factual situation that gave rise to the
    opinion request, declined to do so. In a situation characterized by
    the Texas Supreme Court as one involving a re-allocation among objects
    provided for in the originally adopted budget, the Texas Supreme Court
    concluded than an article 6898-11 "amendment" to the budget was
    necessary rather than an article 689a-10 "change" and that the article
    689a-11 requirement that only a grave public necessity warrants an
    amendment was satisfied in the fact situation presented by Bexar
    County. In other words, the Texas Supreme Court, when offered a
    chance to so hold, did not adopt the construction of the Uniform
    Budget Law adopted by Attorney General Opinions C-499 and NW-169.
    Because of the Texas Supreme Court's evident construction of articles
    689a-11 and 689a-20 set forth in Bexar County and the overwhelming
    p. 3709
    Honorable Gary A. Goff - Page 14   (JM-784)
    number of early Attorney General opinions so holding, we conclude that
    the Uniform Budget Law requires that there be an emergency before
    there can be an amendment to the duly adopted county budget.
    Accordingly, Attorney General Opinions C-499 and MN-169 are hereby
    overruled to the extent of conflict.
    We add one caveat regarding the commissioners court's authority
    to amend its budget. Generally, a governing body of a political
    subdivision has the right to alter or amend any act that it adopts,
    including acts appropriating money, unless that right is expressly or
    by necessary implication restrained by provisions of the state consti-
    tution or statutes or provisions of the United States Constitution
    made binding upon the states. See, e.g., In re Advisory Opinion to
    the Senate of the State of Photie Island, 
    275 A.2d 256
    (R.1. 1971);
    Unemployment Compensation Commission v. Renner, 
    143 P.2d 181
    (Wvo.
    1943); Lee V. city of Decatur, 
    172 So. 284
    (Ala. 1937); Car;-".
    Frohmiller. 
    56 P.2d 644
    (Aria. 1936); McConnel v. Gallet, 
    6 P.2d 143
    (Idaho 1931,); State ex rel. Board of Regents of Normal Schools v.
    Donald, 
    157 N.W. 782
    (Wise. 1916). Both article I. section 16, of the
    Texas-Constitution and article I. section 10, of the United States
    Constitution expressly prohibit a legislative body from adopting any
    act that has as its consequence the impairment of contracts. Sharber
    v. Florence, 
    115 S.W.2d 604
    (Tex. 1938); Langever v. Miller, 76 S.W.2d   -;
    1025 (Tex. 1934). Accordingly, the only limitation would arise
    regarding unencumbered funds. We conclude that a commissioners court
    does have authority in the situation that you describe to re-allocate
    among the various precincts, some or all of the unencumbered money
    from the road and bridge fund previously appropriated to specific
    precincts and unexpended at the end of the year.
    You next ask:
    Are the provisions of section 3.101(c) of
    article   6702-l. V.T.C.S.,    applicable to    a
    commissioners court which has not employed road
    commissioners under subchapter B of chapter 3 of
    article 6702-I; and, if not. is the commissioners
    court under any general obligation to expend road
    and bridge funds in proportion to the amount of
    funds collected in each precinct7
    We answer both of your questions in the negative. Section
    3.101(c) of the act is contained in subchapter B, which sets forth the
    provisions for the optional commissioners court/road commissioner or
    road supervisor system.  It provides the following:
    The commissioners court shall see that the road
    and bridge fund is judiciously and equitably
    expended on the roads and bridges of its county.
    p. 3710
    .
    Bonorable Gary A. Goff - Page 15    (JM-784)
    As nearly as the condition and necessity of the
    roads will permit, the fund shall be expended in
    each commissioners precinct in proportion to the
    amount collected in the precinct. Money used in
    buildina permanent roads shall first be used onlv
    on first-class or second-class roads and on those
    roads that have the right-of-way furnished free of
    cost to make as straight a road as is practicable
    and that have the greatest bonus offered by the
    citizens of money, labor, or other property.
    Wphasis added.)
    None of the three optional methods of organization may be
    implemented without an affirmative act on the part of either the
    commissioners court (in the case of implementing subchapter A or
    subchapter B) or the voters  (in the case of subchapter C). In this
    instance, you inform us that no action has been taken by either the
    voters or by the commissioners court. Therefore, the court is not
    governed by the provisions of chapter 3 and section 3.101(c) is
    inapplicable. Nor have we found any other provision of the act that
    requires the commissioners court to expend money in the road and
    bridge fund in each precinct in roughly the same proportion as taxes
    are collected. The commissioners court is the governing and adminis-
    trative bodv of a countv in Texas: it has the Dower to determine the
    county budget and make appropriations of funds. See Tex. Const. art.
    X, $18; Rheuark v. Shaw, 
    628 F.2d 297
    (5th Cir. 1980), cert. denied,
    
    450 U.S. 931
    (1981). Absent a specific provision to the contrary, the
    discretion to make such decisions is reposed solely in the commis-
    sioners court. Accordingly, we conclude that section 3.101(c) of the
    act is not applicable to a commissioners court that does not employ
    road commissioners pursuant to subchapter B of chapter 3. Nor is the
    commissioners court under a general obligation to expend money in the
    road and bridge fund in proportion to the amount of the money
    collected in each precinct.
    Finally, you ask:
    Does a commissioners court have the authority to
    allocate road and bridge funds to each precinct in
    a way other than in proportion to the amount
    collected in each precinct based primarily on the
    fact that the precincts retain disproportionate
    amounts of road and bridge funds carried over from
    allocation in previous years?
    Articles 989a-9 through 989a-11, V.T.C.S., confer the authority
    and the responsibility to the commissioners court to adopt a budget
    appropriating county funds for legitimate county purposes. There is
    P   nothing in either the statutes quoted above or in the County Road and
    p. 3711
    Honorable Gary A. Goff - Page 16 (JM-784)
    Bridge Act that acts to restrict the court's discretion in the manner
    that concerns you. +e generally Bexar County v. Ratley, 
    150 S.W.2d 980
    (Tex. 1941); Web!er v. City of Sachse. 
    591 S.W.2d 563
    (Tex. Civ.
    APP. - Dallas 19:r9. no writ). Accordinnlv.
    - _- we answer vour third
    question in the affirmative.
    SUMMARY
    A   commissioners court has      authority   to
    re-allocate, among the various precincts, some or
    all of the road and bridge funds previously
    appropriated to specific precincts and unexpended
    at the end of the fi,scalyear. Section 3.101(a)
    of the act is inapplicable to a cowaissioners
    court that does not employ road commissioners
    pursuant to subchapter B of chapter 3 of the act;
    the commissioners court is under no general
    obligation to expend money in the road and bridge
    fund in proportion to the amount of the money
    collected in each precinct. A commissioners court
    organized as road supervisors pursuant to chapter
    2 of the act has discretion to allocate money in
    its road and bridge fund in a manner that takes
    into consideration the amount of funds previously
    appropriated to any one precinct, but unexpended.
    In order for a budget amendment to be effective, a
    commissioners court must comply with article 689a.
    JIM     MATTOX
    Attorney General of Texas
    MARY KELLER
    Executive Assistant Attorney General
    JUDGE ZOLLIE STKAKLRY
    Special Assistant Attorney General
    RICK GILPIN
    Chairman, Opinion Committee
    Prepared by Jim Moellinger
    Assistant Attorney General
    p. 3712