Montana Attorney General Opinion 15-235

Opinion No. 235 Schools--School Dist·ricts-Funds- Wa .... ants. HELD: Unless it is neces~a ry to keep the schools opera ting-. a SChool district is not justified in setting aside school funds to operate schools from July to December out of the tax collections made.in May instead of allplying such funds to take up outstanrling warrants of the school distric.!. May 29, 1933. You request m~' opinion relatiye' to school districts sett.ing 1Uside school funds to operate schools from .Tuly until December out of the tax collec- tions made in May instead of applying such funds to take up outstanding war- rants of the school district. The treasurer is authorized to reg- ister school warrants only when there are no funds in the district to pay them. and the law contemplates that such reg- istered warrants will be called for pay- ment as soon as funds are available ill that fund and in the order of the reg- istration of the warrants. (56 C. J. 568 and cases cited, and code provi- sions.) 'Ve find no prodsion in Chap- ter 160. Laws of 1933, that justifies a different method of handling. If the :\Iay tax collections placed ill a resen'e fund are used for ordinary school pm"poses, such as teachers' sal- aries and other operating expenses, we we can see 110 reason why such action would not be an unfair and unreason- ahle discrimination against those hold- ing outstanding warrants issued for the sallie class of expenses. It is the uniform practice to call for payment warrants issued against a particular OPIKIQ);S OF THE ATTORXEY GEXEHAL 165 fund in the order ot" their registration. and this is in cOlllpliance with the statutes. (Sections 4752-4756 R. C. :\1. Hl21.) If it comes to a question of a school rlistrict being una ble to keep the school operating for the time required by stat- ute, it might be. justified in using CU\'- rent funds for snch purpose instead of culling ontstanding warrants. hut not otherwise.