Authority of a board of county commissioners to make expenditures in excess of the legislatively approved county budget

MAINE STATE LEGISLATURE The following document is provided by the LAW AND LEGISLATIVE DIGITAL LIBRARY at the Maine State Law and Legislative Reference Library http://legislature.maine.gov/lawlib Reproduced from scanned originals with text recognition applied (searchable text may contain some errors and/or omissions) 79-J 3/ RICHARDS. COHEN ATTORNEY GENERAL STEPHEN L. DIAMOND JoHN S. GLEASON JOHl>I M. R. PATERSON RouERT J. STOLT S·1'A'l'li: UI" WlAINl• DC:PARTMC:N'l' 01<' THE .A'.i'TORNEY GENERAL AUGUS'l'A, MAINt: 04:Jaa June 29, 1979 Honorable Ja,mes A. McBreairty Route #1 Caribou, Maine 04736 Dear Senator McBreairty: DEPUTY ATTORNEYS GENERAL You have orally requested an opinion regarding the authority of a board of county commissioner:;,; to make expenditures in excess of the legislatively approved county budget. Stated in a slightly different manner, you have inquired as to the extent to which the county <..lommis:c..iouors may over:;;pend the appropriations, as approved by the Legisla- ture, in the individual line items of a county budget. The commissioners for each county are statutorily obli- gated to "prepare estimates of the sums necessary to defray the expenses which have accrued or may probably accrue for the coming year" within their respective counties. 30 M.H.S./\. §252 (1978). See also 30 M.R.S,A. §251 (1978). Iu £u1Li.l1iwJ their responsib1l-ity to prepare the annual county estimutes, the commissioners must draw the estimates "so as to authorize the appropriations to be made to each department or agency of the county goverranent for the year. Such estimates shall provide specific ~mounts for personal services, con- tractual services, co11Unodities, debt service and capital expenditures." 30 M.R.S.A. §252 (1978) (emphasis added). The estimates as drafted by the county commissioners are then submitted to the Legislature for its review, amendment and ultimate approval. 30 M.R.S.A. §§253, 253-A (1978). See Senator James A. McBreairty Page 2 also Op. Atty. Gen., February 27, 1979; Op. Atty. Gen~, February 2, 1979. Since the county commissioners derive their powers, dut.ies and existence from the Leg i::;lat.urc, 1 only Lh.:i.t body can approve and adopt the county budget. While the county commissioners are required to prepare the annual estimate::;, it is the Legislature's responsibility to determine what the county'::; budget will be. Once the county budget has received legislative approval, it is the responsibility of the county commi~sioners to control county expenditure::;. See, e.g., Sheltra v. Auger, Me., 376 A.2d 463, 464 (1977); Watts-JSetective Agency, Inc. v. Inhabitants of County of Sagadahoc, 137 Me. 233, 237-38, 18 A.2d 308 (1941). See also 30 M.R.S.A. §251 (1978). 2 The question you have asked ls, to what extent may the commissioners expend county funds in excess of the budget as approved by the Legislature. This Office has ·consistently taken the position that legis- lative approval of a county's budget acts as a direction to the county commissioners that county funds be expended in accordance with that budget. Op. Atty. Gen!.., August 14, 1975. However, the Legislature also recognized that unforeseen circumstances may necessitate a deviation from the legislatively approved county budget. Accordingly, the Legislature granted the county commissioners the authority to expend funds from the contingent account and to make intra-departmental transfers pursuant Lo 30 M.R.S.A. §252 (1978). 30 M.R.S.A. §252 (1978) provides in relevant part: "Whenever any specific appropriation of a department or agency of county government shall prov~ insufficient to pay the required expenditures for the statutory purposes ~or which such appro- priation was made, the county commissioners may, upon written request of such department or agency, transfer from any other specific line appropriaLiou of the same department or agency an amount as required to meet such expenditures, provided that such request shall bear the written approval of the majorlty of the county commissioners. l. Prince v. Skillin, 71 Me. 351, 373 (1888); Inhabitants of Belfast, Appellants, 52 Me. 529, 530 (1864); Selec-trncm o-f-- Ripley, _ Appellants, 39 Me. 350, 352 (1855). 2. 30 M.R.S.A. §251 (1978) provides in relevant part: "They [the county commissioners) shall examine, allow and settle accounts of the receipts and expenditures of the moneys of the county •... " Senator James A. McBreairty Page 3 There is established a contingent account in each county in an amount not to exceed $50,000. Such funds as are available to each county may be used for this purpose. This fund shall be used for emergency purposes only at the dis- cretion of the county commissioners." The establishment of the contingent account and the ability to make intra-departmental transfers are the two mechanisms which the Legislature created to afford the county commissioners some degree of flexibility in administering the fiscal affairs of the county .• An examination of the provisions of Title 30 govcrniny the county budget review process reveals no statutory device, other than the two described above, whereby the county com- missioners may overspend the specific appropriations approved by the Legislature. It·is my conclusion that the authority of a board of county commissioners to deviate from the legislatively approved county budget, without further legislative action, i!;;; limited to use of the funds in the contingent account and trans- ferring funds within a department of county government pursuant to 30 M.R.S.A. §252 (1978). This conclusion is consistent with prior opinions of this Office. In an opinion dated November 26, 1975, this Office stated: "The situation you describe calls for over- spending an individual line item in the legislatively approved county budget. There are only two ways the County Commissioners may take such action without legislative approval... 'fhe Commissioners m.::i.y uso tho contingent account for this purpose or they may, with certain limitations, make intra- departmental transfers of funds fromoric- specific line item to another." 9p. Atty. Gen., November 26, 1975. See also Ql2.:__~ttx~ Gen_"..., February 1, 1977; 91?~~- Gen., February 12, 1976; 9_p_._,0:_t_ty_._ Gen., April 30, 1975. Copies of the four opinions cited above are enclosed for your consideration. In summary, then, it is my conclusion that a board of county commissioners is authorized to overspend the appropriations reflected in the county budget, without further legislative action,3 in two instances only. Those instances are intra- departmental transfers and use of the funds in the contingent account. 3. It should be observed that the First Regular Session of the 109th Legislature has enacted L.D. 1038 (H.P. 831) which Senator James A. McBrearity Page 4 I hope this information is helpful to you. Please feel free to call upon me again i of further assistance. RSC/sbh would give counties adopting a charter form of government the option of formulating a budget without legislative approval. L.D. 1038 was enacted by both Houses of the Legislature and i::; presently awaiting action by the Governor. Section 22 of L.D. 1038 would amend 30 M.R.S.A. §1601(2) by providing that 11 [a] county adopting a charter pursuant to thi::.. subchapter may provide for a method of appropriating money for county expenditures other than the present statutory method. Such alternative method shall vest in th~ county legislative body the authority to appro- priat~ money provided that within 45 days of final adoption of the county budget the legislative bodies of a majority of the municipalities within the county may cause the budget to be recalled. If the budget is recalled, the county shall, until a budget is finally adopted, operate on 80% of the previous year's budget." Jon;,,: \Y. Der-orr, Jn. RlCHAlU) s. CC>lCl,;N 2'lA1-ffX:l'" L. \~·1 t.1, D.CPUTY'MTO'-fN:::'l"'S c&:,-.ct-t"~ _S-r~\.TE O:ll lvlAXN E DEP.n.xn:-~u;~-.c 0:1-~ -..r.:u:i:: ArroHNEY GE.-..;Er-<,\.L }i.UGUS:C:\., N.AINE 04330 April 30, J.975 Honorable Philip c. Jackson Senate Char.ibers State House •-Augusta.., Naine Honorable C. Everett Dam House of Representatives State House · · . Augusta, .Maine Gentlemen: ., . This replies to your letter to the A.tto:cney General dated April 18, 1975., ·concerning county commissioners. Your first question reads: "Hnat· course of action ri1ay be taken by the Attorney General, the Legislature, -the Legisla- tive Delegation or a joint st..1nding committ~e of the Legislature against counties thc::..t have overspant individual line items of the budge.ts foi::-_t~e last biennium;>" .. :Ct must be noted first that the Legislature has expressly provided that .the County Com.missioners can oyerspend an individu<::il line _item in two circumstances. · First., when the specific appropria.:.... .ti.on proves; · >•:insuff°icient to pay _the required expenditures _for the statutory purposes for which such appropriation ·was· made, the county commissioners may. upon· 1.•1ritten request of such department or agency, trans £er_ from any other specific line . appropriation of the same department or agency, - an amount as required to meet such expenditure, provided, that such request shall. bear the_ written approval of the majority of the county. commissioners." 30 M.R.S.A. ~ 252. ··,, /·/ ·/ ,,/- Hono:cable Philip c_ Jackson Honorable C. Everett Dan P2.ge 2 Apcil 30, 1975 Second,· ·the Legislature ha.s: "established a contingent account in each county in an amountmt to exceed $50,000 .•• This £und shall be used for emergency purposes "'' only at the discretion of the county cowmi:::..sion.et·s." 30 M.R.S.A. ~ 252. De_termination of what constitutes an 11emergency" within the meaning of this term as used in § 253 has bean vested by J:ha Lcgisl.clture ·in the sound judgment ·of the County Commissio;-:iers .. Xf we assume that a set of facts has been developed ,i1hich dewonstrates that.the county commissioners have overspent an individu<:tl ·line item without compliance with eithar the first or second above- described exceptions ,permitti.ng such action, your first question would. · then ask what action can be taken against.the county commissioners £or violating § 252? 30 :?-1.R.S.A. § 59 provides a partial answer to that question: ''Any agent or officer who shall ,,,illfully violate sections 252 1 401,-403 or 408 shall· be punished by a fine of not mare than $500 or by imprisonraent for. not more than 6 months,· or by. bo"th. 11 . • . . .It should be noted that· this crirainal sanction is imposable only if it appears beyond a-reasonable doubt that the county commissioners · ·willfully violated §- 252.; " .. . -· . ·. . . . .. . -. . . .. . :rf we. as-sume that the facts ·ao. not warrant a finding b2yond a reasonable doubt of a willful violation of § 252, ):iut that, instead,. the! violation was the result·of either negligence or incompetence, two remedial actions arc available. First, the matter can be presented to the electorate as a basis for non-reelection. Second, the Legislature can take action towards removal of such county co~wissioners by impeachment or address pursuant to Article IX, Section 5, Constitution of Haine. ;•L ncmorable Honorable Page 3· April 30, ---------------- Philip C. Jackson C. Everett Dar.1 1975 ----,---------------·-· --- ---- ---····· , Your second questio~ reads: "What course 0£ action may be taken by the above person or groups against cou~.ties that have overspent the total authorized expenditures, including authorized contingency. funds, of: the budgets of .the last biennium?" ~·he answer to tri..at guest.ion i.s simil.ar to the i:irst and threefold;· First, prosecution under 30 H .. R.S-A- § 59, if the overexpenditure is ·· willful; secoi:1.d., present the. matter to the electorate £or· their judgmenl at reelection; and third., impeachment or address. Your third question.asks: "Do.present;. limftations on county indebtednes:::. prevent a county ·from raising revenues in this manner to overspend their authorized budge:ts?" . 1;-,e construe the ·word "prevent" ~o mean "prohibit," and as thus construed the question is answered in the affirmative. The corporate powers of a county are derived entirely from legisla- tive enactments. S"tate of Maine v. Vallee, 136 .Ne. 432, 446. 'l'he conn; co;:-;;i.missioners canno~ appropriate funds, levy taxes, spend -or m2.ke. any fi.nar:cial commi.tme:;.t:s without 1::he approval and consent of the L8gislatu1 See !•sine v. Vallee. Also see Opinion of the Attorney General to Governor Longley, ·dated February 27, 1975, and opinion o:E the ·J\ttorney. Ge~eral to Senator Clif£ord 1 dated January 29, 1975, a copy of each of- which opinion is attached hereto. · Your fourth quest.ion asks: "May the· count..i,;~s assess munic:ipalities al: a higher ra~e than that required to fund the authorized budget?". The answer to·that question is negative~· 30 N.R.s.n~ § 252 provides that: ••In order to assess a county ta:x:, county commissicners shall prep~~e estimates of the sum? necessary to _defray th.e t::Xpenses which have accrued or may probably accrue for the coming year •••• " 11Such estimates shall be c:1rawri so as to authorize the app~opriations to be·made to each ,,, .,,_ /' / . ,/. Honorable Philip C. Jackson Honorable C. Everett Dam . · Page 4 April ·30, 1975 department ·or agency of the county.government for each year 0£ the biennium .••• " .30 M.R.S.A- § 253 prov.ides;: "A copy of: said. estimates II with any amendments attached ther.eto adopted ·by the· Legislature,· including any changes in specific li.ne categories., for the assessment of the .. county taxes, shall. re filed by the Legislature· with the State Audito.?: who shall retain· the same for a_ period ·of 3 years, and shall be a public l;eCC?Fd a:t. the o~fice of the clerk p£ cour.t_s in all counties.n ~•when a county tax· is authorized, the county commissioners shall, in April in the year £or which such ta:x: is granted, apportion it upon the towns and other places according to the last state valuation and fix the time ·for -the payment of• the same, which sl1all not he earlier than the £irst day o:E the £ollowin9 September." Xt is clear from the £oregdng statutory provisions that the county commissioners can only raise such count:.y tax as has been aut.horiz_ed by. the;. Legislature's budgetary approval. · -. . Your f~fth question· asks: . . . 1'May the c·oun ty C:OhL'Uissioners. of any c'oun ty · ·authorize pay raises to county employees or county civil officers during the p~esent £iscal year priof to Legislative approvai of the budget for the present fiscal year?" The ans•,..,,er to that question. is negative~ 'l'he county commisr;ion derive their authority en-;::irely from the statutes {Maine v. Vallee} and there is no statute which authorizes them to. grant pay raises or to make any other financial co.ru~itment or expenditure which has·not been approved· by the Legislature,. with the. solo exception of an Ho!:1o:r.:-able Philip·c. Jackson Honorable C. Everett Dan Page 5 A9ril 30, 1975 . . : ... "e;nergency." It does not seem li~aly ·th.at a pay raise granted prior to Legislative app~oval oft~~ es::imates could ever constitute .an "emergency''. within the meaning of that phrase as used in 30 .M.l\..s·.A § 252. If I can be of any :further aiq to you in this matter, please adv.is e rue_ V~y truly yours, CRL: rai:e .: .. Eonoi::,;1 i._1 le Boni.1i•;} D. Pos ·c House Chamber Stat.-3 FiOU3e Augusta., Maine Daac Representative Po,t: .Peb.cua.cy 12, 1976 This letter answers rev.e:cal quesi::.:r..ons which you have pr esentcci orally to this office, concerning county budgat 1aa'.:.t.ers. The quostions an& c.H1si;.,1e:i:.-s a.::o s0t forth. bc.,low in soi:ic1l f;:ishion, and xac t:.ur; 1 assumptions will be given with. the question wh0.i:e ncci.."::ssary .. 1 .. Assuming.that the· lE:-gislatively approved 1$75-76 budget for a co1.1nty included salary increases i:or deputy sheriffs., bl!.t due to .:.i mis- unde.cstanding of the minimum sala:cy· provisions of 30 !'1.R .. S ... A. § 950. these increases were not. paid in 1975 - "What obligcd:ions do t.L1c county CoTT\r,lission,:rs have t.o affect the pay ra:i .se for c1epu t:.y ::-;b.eri:i:f.s, i:-0 tro- c:ctiv0ly for 1975 and prospectively for 1076,' 11 This office has consistently t-uken the position th.:lt the county . aerives its powers solely from the Legislature and that Logi~lat.ivc approval 0£ th<.:f county budget <'!Stirn.ates pursu;.lnt t:o 30 M.R.s.n.. §§ 253 and 253-A is a direction by the Legislatu:.:e that fur..ds oi::ltaincd '.L:ror,t ·the county tmi:: and othe.t: sources are to be c;~pcr:.decl in accor.:lancc \·:i ~h that budget. Atto::-r:ey G<::neral Opinion* August 14# 1975. rt would follcw 109:i.cally thc:!t the County Co~missionerc iuust expend county funcl~ ~r.; · allOCi:lted ln the ·budget .. unless the Legislc!ture h.2:s given the co;;'.tnis~;ioner dizc::::-etion. in making expc;:nc.itures in a specific .:lrea. 'l'hc I..cgi:.:;l<'lturc ms g.i.ve:-n the County Conr;iiss:i.oners such uiscrotion. ·with r"-'!g,.:n:d i.:o ucput.y ohe.ciff.l.. 30 H.a.s.A .. 5 958. Aft01:: citing the minirr.urc~ cocnpensation. for de~i..lti~B with different t:caining achievements, section 958 states, 11such con-Lpt'::n.sac.ion s'i:'...all be e:::l t:.::iblished by the respective count.y commizsioner.s G>nd. paid from the ro.spactive county_ treasuric::i.. .. .. ~ 11 The co:.11:iined effect of t.he legi$latively appt'oved budget. and ~cction 958 would be to give the co..inty commissioner.3 certain discretion wi t:hi n r;-iaximum and minimum limits.. The maxiraum e.xpen.di tur o for deputies• .calaries would .b~ the. total alloc.::i.tion for t:hiD pur:-r>o::.e , I •... Honorable .Donnie D. Post. Paga 2 February l2, 1976 in the budget, while the minimum for a given 958. The county commissioners arc :::.·equircd tion to be puid, but th~ir only o~ligation, the ccx~,pC=i1.:3a.t.ion within the stated lirnit::.s. ei t...'1.er prospectively or roti:ospactively. deputy is set by section to cst:::blish th.e com_ponu.::i.- ~s 5Uch, i~ to c3t~blioh '.£'his an~iysis wou:t.d apply 2.. ••ca;i t:.hs county cori:anissioncrs hire a person to fill o position 1.-1hich was not approv-ed in the oou.nty line item bud9et? 0 Th~ .:mswe.1: to tl;tis question i::::l 9e11.e:cc:.illy neg;:11..:ive.. CounLy line i t.-~i,i bti.~g0·i:s contain a ns ·-:ila.i::ies and \.1iag~s De!:ail" which lists t:h~ · .buageted sala~ies and wages by position.. .'r:~1.ese list.s are usu~lly qui.te de·cailed anc1 would include eve;:y anticipzitctl position. In keep- ing with i.::.he opinion of this office that legislative approval of tho budget is a direction fronL the Legislatu.ce that. county funds sh<::lll ha spen-t in the app:coved m~n;:1er, t.he county com.m.issioners ma:l not hire '-' · pe:cGon to fill a posi tio;J. which was not includ•3d in tha budget .. It. should ba recognizo::::tl, howeve-r 3 that unforeseen emergencies rc,ay arise which would require t.h.e cor:.".~.issioners to hii:c additional p8:csonncl on <=.1n in b:.!rim basis.. The COift.u.Uosion.ero do have i:.::i.e ;:m'i.:.i1.o~i ty to u;:.:;o t:h0 conti11gant account to meat emergencie:s, so long as the accotmt is not used to circumvent legisla'i:.ive intent.. 30 H.R.S.1~- § 252, Atto-:-ney Gt;ner.al Opinion., January 29, 1975. Since it. cannot be p:cesumEH:l tl.C.:.: the t.egislature would intend to hari1string county gove.cnm~nt. in copin~1 with err:e~gency situations., · in· our opinion lim:i.ted, int.ex iirl hiring in s1.:;ch :s:i t:ua;::ion woulc not be p.cohibit:ed. even though th~ ~ositions ·t.:,,_") be filled were n-ot ·included in th~ b~dget. . . l . 3 ~ "C~n · t:he · county co.\i~~1.issionero hi:ce a r.,ersc,n for a po.si tion ·at a pay r.nt.c .wl~ich exceeds the rate uutho-ciz~d in the county lino i"i::.01-a. bu¢.tget?" ... The· ans~ie:c · to this question is gener~illy 11.C:!gativc, qu.d £or: the s2.r;,e r<::asons as sta.t~d in answ:;::r to question number 2 •. In those cases where 'the cour.i.ty COC\'.missioncr:s are given di!Jcr•.:!tion in. setting p;:iy r.:1tc:J. sucn as deputy sl,erifi:s {30 N .. RwS.A. ~r958] and clerks (30 .M.R.3~A.- § 801), ti:ie lcgislativ-e-ly app..t:oved budget acts as a ceiling £o:c the pciy rute. · · · 4.. "Can the county commissioners., without further action by the Legislature., use monies available in the county cont:ingent account to J?i:lY £or .:::n-;;pen.5.as which. wa.ce budgetaci. in 1$ 75 but navl'.:!r exp-anc10.d, specifically the pay raisQ for deputy s:i.1.eriffs'?" [See qusstioi1. ;J.;·l] Tho county contingent account i.;;.; es 1:.:.ibll'sh6tl by 30 N .. R.S .1\ .• § 252, which reads, in pertinent part: ---------'--------------·· ·--- .... Eano·ca;)le .:2on.ni~ D. Po::. t J?agc 3 1976 "There is es l:::ablished c:: con-i:.1.ngcnt i'.!ccount in each county in an amo~nt not tc exceed SS0, COO. Such fund::. a!, ct:C8 avail.<-~.i:>le i:o each co.::!'lty t,.2.y be t-:.»ed fo:.: thi~ pu:=pc::.e. '.i'his fu!'ld shall .:::-1.~ ~1~. £or '-:!.1.e.-.1:gency _ _pu.::--oos•~~ 01:11 v at "i:i1.e <1i5_-:-_ r::,:-t:?·t:~op o:t _ _!:.,_h.";' co•1nt.v C0\!;!:(1.Ssl.oh":!C'3,. ::-\t t.h .. .:: encl of 0;;1ch fi:3c.:::il ~rt~a"i: ti:i.~.c~ :;;hall i:le t . .'.t:,Jns-. f ~:.:red from unencumbe.cod <.;oui1.ty funds an. a,~oun'i::. s-uf:'ficicnt to .i:'t;-;;;toce. :::i1~ est.a~iiBht:d co,.tnc_y contingent accoun-:: .. ,; (c;;1phr.1sis p:covid,:-::cl} The Le-gis1'1tu:ce l1as i)Stablish:~d ttlit:. <!t."'.!CCUilt; st..at:erJ :L"t .. t::; -t:o b.c~ used for· 11emer9ency purposes, 11 and has vested dat.ermination of whu.t con- stitutes an ",.3me·cse,1cy" in t.h~ sound ju(.:rgmen t of th~~ count:.y conwiiission.oi:-s • .Attocney G.:.:n.er.al Oy:i.nion~ Ap4°tl 30, 1975.. 'l'hm:efo.ce,. no further legi.sl.:!- tive zction wouid. be nece:i--;s3ry for uoe of t.h~ cont.ingent account., if the county commiss:i.on~rs ljiave d1.;;te.cmin1;;tl the:.:e :it; an ")c.1.e:cgencv. Since determina.t:i.011. ,that an '"en-:ecg~n.cy 0 l=::xist.c i~ within t:ha discretion of the commizsione:.:s and would Ut)p~nd on r.111 su·croun.ding ci.rcumstunces 1 we cannot stut•:> wr:eth~:i: · the n~ce~si t.~ .fo::c · a .:::t?.t.s70i.)1:tiv0 p_.:iy-:caio.e for c1eput.i:-cs ·would bs.<; considc.ced such e\r.e::get1.cy. 5. "'C.:l!'l the county comrnissioners transfer func1s fro.--.t the l.975 surplus to the county con tir:.gen.t: accouut a lld us,~ th"'¾se funds· t:o ov0rspon(l a J.in-3 i te.n in the 1976 bud:got without fu:i:-t..h0::: l.egisl3t.:i.vc. ac i::.ion? C<ln · th~ C()u.r.:.~- commissione:.:s u~, ... ') "i::!1eiie .Eui-...us fo;; u1c1;tii1g n.,:>n-bucgc'b~d expen- cli tu.~,::is, .::.pec::i.fi..:ally co11 ·t.inuing "t~:.-:?! sal;:1.1.:y ·of county r)rnp~oyees w1H):3f:.'I fede:;;;;a l funding . has . b~en t~..:-ml na 't:-::?d?" J' . Bath 30 M.R..S.A. § 252 [quoted above] ana 30 .M.R.S.A. § 408, con~ cerning "tim:plus funds.," allCf.'-1 i.:h.e county comcn:i..~:;ion.9·i:s t.o u::..•..:: uu.cplli::s · funrJ.s run,!:-ioended i:>alance:-; ::ind act.ual i:0venu,._;: in ':}::;~c~::J~ of ~rd.:S.1:\;-;1t,,3.;;) t:.,:, :-i.:-t:?sto.ce ... th~~ ·-.con.tJ.ngent account dt the end of any fiscal· yr:rnr. Eowev;::,,:-, agcYi.n u.tili~.;::i·i:.ion of fun.els in the account. would de,?0:.1.d u:.)on · w;1ethe.;; ·;-_h,e co'..l-:1.ty comi";\i:;;sion•:!.cu dec..:ido th~t i..:here i!3 an "omf"...-~gency. 1• ~;pencil tuxes n;~«=::d-Gd to meei:. an unfo.!:'cseen em.e:c~Jency muy •~Y.<..:eetl cl.:!:ci.:ain lin~ .it,:.;,: ;;:ltr!ounts l.n the county lll1.dget. l-i:owaver, t.he con.t.ing•~ni:. account ·· should not. be used a~- a m~chan~.:i;i, l:o clrcmavent l~gislati.ve uut:-lo.:cizat.ior .f:i. "What official o..c officials on the county level have the r.esponsibili ty for· ensuring t.h:lt county expenditures st:.c!y within the budget limits as appi:ovad by t:1.c L~gislatu:co?" . ..... . t' t ,, t . . 'l'h•2i un$wer to 'i:.hJ.s quest..:i.On J.S fl.a ~f1.e coun y c0Gn\u.s.s:i.o:n0ro, as t11.e. chief aclministrati.ve office~.s of county governii\ent, .ur(;' rcspon~;ible for ensuring that e:x:pendi tures stay wi t'1.in budget lim.i tG. 'l'i 'tle 3 0 H.l:?. .. S .A .. § 251, conce.::-ning the com.missionars • duties, provides in pa1:t: Hono~~bl8 oonni~ D. Post Page 4 Feb:cua.i.·y 12, 19 76 "They shall examine, allow o.ncl settle c:.ccounts 0£ .· t.b.e .cecei.9ts and exper:.diturG;<;.; o.!: tho raoneys of the county; • • • have the -care of its pro?~~- ty i:n''l.d mi:i.r-..ageraent of i i::s bus in.ass; • • .. keep th.cir ,·' .. book::. .;1.nd accoi.:.nts o~-i .such for1,,s a;.d in s\-;.ch " manr.c;;;.t: as ~hall be z.ppr:cvGc1 ;:;y t:h(:! St3 tc Dcpar t:- · tr.ent: of .Audi.t; and per£orm all other dutiGs r ,equir<:!d by la.w. 11 The: c..:ouni.:.y co~miszione:cs 1--...ave exclusive Jurizdfction, with reg;:ccd to· . ot.}ie.c ~ou~1.t.y officers, in 11:iatters of cnunty pcop•.::?:cty anc1 £isc~l man-:igc- ment. _::va ·::. c3_p':::!t•:::ctive Agency v. 1:nhz.bi i.:ants of 82;.qaaa hoc Coun ~, 18 A .. 2d 303 (1941)_ Th-~refore 1 it is the corc .. -r..issior1e..:s.·who must b,~a:r: the. responsi.biJ_ity oZ keeping expendi'i:.ures·wii:.hin the budget. l hop~ i:ho3e ai:1:;.wi;:rs to your questions· will De helpful_ !?lc.:ise coutinu-?. to call on us wheneve:c you £eel we m;:iy .be of ~ssist~ncc. Sincerely~ S _ Kl.RI, S'l'U.:)S'J:'f{Ul, As5istanL At~orney Gcner~l c~½ (J. •• -v'-~✓ f,<'d,JJ-lv ,::,F- /;..._,pb,,Z; ) o M/(.)A-y '"L }o /;r f(~,-0.p ~ >L ATTORNEY GENERAL. RICH,\Il.D S. COl!E:-.; JOHN M. R. PATC::RSO:si DONALD G. AU:X/\!'. D!::R STAT£ OF MAINE DEPARTMENT OF THE ATTORNEY GENERAL AUGUSTA. MAINE 04333 February 1, 1977 PDnorable Stephen T. Hughes House of Representatives state House · . Augusta, Maine Daar Representative );iUghes; O1::PU-rv A'fT0HNl::VS CC.NL: This letter responds to your oral reg:uest £ or an opinion of° January 17, 1977, and your letter of January 18, 1977_ The four questions you have asked as Chairman 0£ the Andro;;;coJgin County Legislative Delegation, all conee:;::-n county budget matters~ 'l'hese questions and our answers and rationale are set forth individuaJ.ly below-: We are also enc.losing with this letter copies of six previous opini ans of this office on related county budg<;-;t questions.: 'l'he copies are provided for your added information and £or referenc·e purposes throughout this opin~on. Question 1·. · "To what extent may the L'egislature, thro~gh the qounty budget review process, establish the salaries to be paid to county staff employees, i.e., those employees whose ·salary is not_ established by statute?" The answer· to this question depends upon. the particular position boin<J considered .. As indicated in your question, there are certain county positi.ons for which the salary is specifically designated by statute. 'J.'hese officers and the respective salary amounts are set forth in 30 N.R.S .. A .. § 2.. However, the majority of county employees do not have their salaries set in this manner. The salaries for all county officers and employees, whether set by statute or not, appear in the county budget estimates both under the general category of 11Personnel Services II and in the "Salaries and Wages Detail Sheets. 11 'l'his office has consistcntl' stated its opinion that t.he.counties derive their powers solely frQ~ the Legislature and that Legislative approvai of the county·budgets Bonorable Stephen T. Hughes Page 2 February 11 1977 obligates the county commissioners to expend funds obtained from the county tax and other sources in accordance with that budget. see Opinion of February 121 1976. Therefore 1 the Legislature may establish the salaries to be paid to county staff employees through the budget approval process unless the Legislature has otherwise provided for discretionary approval of such salaries by the county corruuissioners or other county officers. ·Examples of such discretionary authority is found in sections relating to compensation of deputy sheriffs (30 M .. R .. S.A. .. § 958) and clerical staff (30 M~R .. S.A .. § 801). In these latter cases the ·legislatively approved budget acts as a ceiling upon the county commissioners, authority to set the salaries. This question is discussed in more detail-in our·opinion of February 12, 1976. ~uestion 2 •. .1•To what extent may the county commissione"Cs deviate from the legislatively approved budget·in their expenditures? 11 R' • ,· The ans,,ver to this question is that,- with certain except.ions, the county comm.1.ssioners have very little authority to deviate from the budget~ County budgets, like most budgets, are established on a prospect::ive basis, and it is always possible that unforeseen circumstances may coatpc some minor deviation £:corn the budget estimate. 'l'hc st,:i:t:t1tcs :r:ccoqni2e this problem and allow for such. deviation through the mecha:n.ism:, · ol: ;i..ntra-departmental transfers and the contingent account (30 N.R. s.A .. · § 252). See our opinions of Ap'l::'il 30, 1975, and November 26, 1975. However, with these b.iO exceptions~ the county conunissioners· are required to _ca:¢ry out the legislatively approved budget and any m,1.j or deviations which are necessary would require leg·islative approv.::tl .. · In addi tion1 the two mechanisms for fle.x.ibili ty should not be. u~ed · -to frustrate legislative.intent. ·. . . Question 3. 11By what .authority may a Register of Probate keep to his own use certain fees charged by his office? What action1 if any would be required to alter this situation?" The answer to this question is that a Register of Probate is very · limited in the use of . fees charged by his office. We assume that your question does not.contemplate personal use of any fees by the Register of Probate, since the sa~ary fo:: the Registers established by statute is in full compensation fo:: the performance of all official duties. 30 N .. R.S.A. § 2; 18 lvI.R.S.A. § 251# Therefore, the question is really whether fees collected by the Register must be paid into the county treasury or _whether they i' Honorable Stephen T. 'Hughes Page 3 February 1, 1977 may be used for purposes within the Registry~ The· general. statutory provision on this question is found in 30 M.R.S.A. § 2, which reads, in pertinent part: "All fees and charges of whatever nature, except"<-~·· charges for the publication c£ notice,:; required. · • . by law, which may be payable to any county officer, except clerks of cq~rt, shall be payable by them to the county treasurer for the use and benefit of the coun·l;:y, • • 11 The exception stated in this section for charges for publication of notices required by. law is not authorization to re-t:ain. any excess fees •. Such charges should be limited to the actual expense of pub- . lication and Registers may not retain as. additional cornpensation any excess received from overestimating the· amount required £or: publica- . tion. Opinion of the'~·Attorney Generali .May 18, 1966. Specific statutory provisions relating ·to Registers· of Probate . are found in Title 18, Chapter 7 (§ 251, et seq.). Section 251 authoriz the Registers to charge a 11reasonable fee 11 £or making copies of wills, account$, inventories/ petitions and decrees. That section also specifies that fees paid for certain specified records required to be recorded in the Registry of Deeds ". • . .. shall be deemed to be · official fees for the use of the county. 11 section 261 provides that :f.ees cha:r.ged by the register for· approved blanks, forms or schedule paper .".. • ... shall be payable by the Register to the county treasurer for the use and benefit of the county." Section 552 establishes other fees which may be charged by. the Register. Finally, section 553.states: "Registers pf Probate· shall account for each calendar quarter under O:J.th to the county tre·asurers for all fees received by them or payable to them by virtue of the office, specifying the items, and shall pay the whole amount for each calendar quarter to the treasurers of their respective counties not later than the 15th day of the following month. II (emphasis provide¢I.) ' The foregoing recitation of statutory provisions concerning the fees chargeable by Registers of Probate does not indicate statutory authority for retention of any fees by these officers. The second Honorable Stephen T.Hughes Page 4 February ·1, 1977 portion of this question asked what action would be required to alter this si t\.iation.. It would require st<l.tutory amendment to authorize Registers of Probate to retain certain fees for use in their offices, if this is the result you intended.'. Question 4. "May the Legisl:i.:ure provide through a county budget for appropriation to.social services to which :q.o appropriation was pro- posed by the County- Commissioners? 11 The answer to this question is affirmative • . The rationale for our question is set forth in detail in our opinion of August 14, 1975, a copy of wl:-ich is enclosed with tl1is .letter. Please continue ·to call on us whenever you believe we may be of assis::::ance. SKS :mfe Enclosures SincJer7/_ft -/-/-//,/ . -A~ S. KIRK srL'UDSTRUP Assistant Attorney Gener.al. . . , , ...... Novecncer 26., 1975 Hono.::able Fhil 1.:i?: c. Jackson S t2: t~ senator !G::i:i n stre~t H.3.crison.., Naim;: 04040 .. ' ·Re: · ICennebe<? County Financial Situ·ation Dear. S<.:!no.to..: ,J'ackson: ... ... Youc Letter of November 13, 1975.., desccibcd a fin~nciaL i tuci tion in I<:~nneoec ·county and requested our opinion on t.:v~ leg.;:ility of one -possible solution.. B.ciefly stated, the County has e..v;:haus t::d the au tho.cizi::a funding in the aepa rtm'::!nta l al.loc~- tion fo.c the Jail.11 ·o;llso kno-,.,n as "suppo.r:t of p.cison~:cs .. " The Coi.;nty· r.mst find some oth~r sou..::ce of funds for this pu'Cp,osa and to !:"lcct oth.z!r obligations.. There is an anticipat0d surplus of: , $,125., 000 in the d~pcn:tmental a:;.location ,for the· supccior CouJ;.~t.,. also. kno•.-.rri as tbe •c<?ou.rt account,., and you ask: t CGz-!ay the- surplus f1.inds in the· court account . be l~gally used for $upport of pri~onccs and. other. relil ted expenses?" . ~· . ·. . ' . . . ,_ Tlie ans~·.mr to ypur question is nc.::gativc· ... 'x.he_ ~;ituation:you describe call.s-for overspending an individual line it.em in the lcgi5lativcly approved county budget., . 'l"'here: are only two ,-1-lya the . County .Comis-sionecs may take su.ch action without legislative c~pp;:oval« as dcscrib~d in our opinion of April 30, 1975, addr~sscd to you c:1nd R~prcscnt~tivc Dam~ The Co~missioners may ~se the contingent account fo.c this pu.rpose or they may., with cc.r.~tain limitations~ make int..cQ- c!cp~u:tmcnt;:'.ll. trunsfcrs of funds frOQ one specific line i b~r:t to another,. 30 ~·1.R .. S.A .. ~ 252. ?:!either alternativ,2 could l)c used tit. this cime to r.:t~ke available funds_ f.rorn the Supa.cio.c Court account foe "supr;ort of prisoners"' or othe.r:: purposes _which '1.Ce not dil:cctly ..:;;lated in a budget sense to the ·cou..ct .. ii'.on·.:.>'t:a!.)le ?hilip C ~ · ,Jackson Hov•:!;ribe.r 26, 1.975 Page 2 ~·-You indicated that the contingent account fo.c K-:nn~bec County hcls been exhausted.. Therefo-ce, t.his option would be v5.i:!.blo only if the account could b9 restored in sor..c ~anner. The contingent account is restored at the end of each fiscal year from su.i:plus funds,. i .. e _ uni:!ncun~er~d funds., unE>.xpended ba l'1nc~s.., a·nd. actuaL :c~ivenue in excess of esti~at~s. 30 M.R.S.A. §§ 252 and 408. Since the forec~s~ surplus in the·superio~ Court account will not bec~~e ~ctual. sucplus until the end of the· fiscal period, restoration of the contingent ~ccount with these funds i:::. not po~sibl.1:1 at this t:i.r.ie. :C-"ioweve:c, Sq_ction 252 also provides that "Such :i:unds as are available to each, county may be used for [the contingent acco•.:mt] 1 .. and funds r.1:ada zivail.::iole from another·source,. such as. the State Contingent:. Account: (5 H .• R .. S .. A .. § 1507)... could be US•=d to augment the con:t .. i.ngent: .)ccoi.;.nt. The latter· suggestion is b~yond the scope of you~ questioµ, but is includ~d for your· inform~tion. · 'l'he other alt::?rnative,, intcadepurtm~ntal t:::ansfe:c oJ;·func1s- · pursuant to 30 ·!-1."a.S.A. § 252,. way not bG _U::ied b~ca:.,se such trz.n!>fa1.:s · :n::e 2uthorizcd only between sp~cific line appropric.1 ti.ons within the _, sam8 department or agency... The Suparior Coul:'t and th.:::: J<li}~ {Suppo:i.:t of Pcisone.:?:s) are designated as scpara te and dietinct <.lcpar~ents for ·coun~y budget purposes,. The forecast surplus in the Superior Co~-i:t rlccount cannot:. be, uGed to restore th9 conti~gent accoun~ at this time, nor can i~ ba used fo:c-· direct transfer to the Jail account.. Since these a:ce the 'two mechanisms tnade available to the county co1::mission0i::s by st<ltuto to overspe::-id an 'individual line item" it folbws that the toceCu$t. s1.::cplus m<lJ" not be used fo:.r: the Jail account .. Sincerely# JOSEPH E. BREN"i:L~N Attorney.General cc::; R·~p!:csen,tat.tve ~.rheodoro E. Lewin Representative Richard J. cacey Kennebec County Co;n1nissioners