46-128
Highway Commissioner
Cite as N.D. Op. Att'y Gen. 46-128
OPINION
46-128
January 4, 1946 (OPINION)
HIGHWAY COMMISSIONER
RE: Signing Pay Roll
This will acknowledge the receipt of your letter of January 3, 1946,
in which you say that some time previous to your appointment as state
highway commissioner it was the practice of the commissioner to
authorize the acting head of the accounting department to sign pay
roll vouchers in his absence, and that since your appointment this
practice has been continued. You say that this has been done so that
pay rolls for employees in outlying districts around the state would
not be forced to wait longer than absolutely necessary for their
checks; that the nature of the work of such employees, who paid on an
hourly basis, is such that your department has no record of the hours
they put in during a current month until the complete report is sent
in which does not reach the department until the first ten days of
the following month.
You say further that the question has been raised by the state
auditor's office as to the legality of such practice in view of the
provisions of sections 24-0304 and 24-0305 of the Revised Code.
If I understand your letter correctly, the vouchers approved by the
acting head of the department's accounting office show the actual
number of hours put in by each employee and that in order to
facilitate payments when vouchers reach your office, which may be
during your absence, the acting head of the accounting office
approves such vouchers on your behalf as state highway commissioner.
Section 24-0304 of the Revised Code provides: "Before any payroll
voucher shall be presented to the state auditor, the same shall be
certified and approved for payment by the state highway
commissioner . . .." The form of the certificate which appears over
the commissioner's signature is provided in said section.
A strict interpretation of the provisions of section 24-0304 and
24-0305 would undoubtedly require literal compliance with the terms
thereof, that is to say, such construction would require the personal
approval of the highway commissioner of pay roll vouchers. But, in
my opinion, practical considerations invite and require a more
liberal and common sense construction. The state highway
commissioner is subject to the ills and frailties which affect the
average human being. He may be taken ill, or he may in the
performance of his duties be required to be absent from his office
for some time. And like every other public official he undoubtedly
needs and is entitled to the usual vacation period.
It is , therefore, my opinion that section 24 0304, of the Revised
Code, must be construed in the light of ordinary and practical
business procedure. In this connection, I may mention that the
statutes require the state highway commissioner to perform many acts
and duties which of necessity he must delegate to agents and
employees of his department. It is my opinion that the state highway
commissioner may designate the acting head of his accounting office,
or some other suitable agent, to sign payroll vouchers during his
absence from his office. The act of such agent must be deemed the
act of the commissioner, and the commissioner must be held fully
responsible therefor. To insure the fidelity of such appointee, the
commissioner should, therefore, require a bond i such an amount as he
and the state auditing board shall deem adequate in the premises.
NELS G. JOHNSON
Attorney General