Each department, agency, institution, and board of the state is authorized to establish employee trust accounts as are necessary to account for state funds which are advanced to employees for travel purposes in the conduct of official state business and as are necessary to carry out the intent and purpose of this Code section and Code Sections 45-7-26 through 45-7-28.
(Ga. L. 1973, p. 842, § 1.)
OPINIONS OF THE ATTORNEY GENERAL
Authorized purposes not unconstitutional.
- The use of public funds for the purposes authorized under Ga. L. 1973, p. 842, §§ 1 through 4 (see now O.C.G.A. §§ 45-7-25 through45-7-28) does not violate Ga. Const. 1945, Art. VII, Sec. I, Para. II (see now Ga. Const. 1983, Art. III, Sec. VI, Para. VI) or Ga. Const. 1945, Art. VII, Sec. III, Para. IV (see Ga. Const. 1983, Art. VII, Sec. IV, Para. VIII). 1973 Op. Att'y Gen. No. 73-87.
Authorized purposes do not constitute a gratuity or a loan.
- The procedures authorized by Ga. L. 1973, p. 842, §§ 1 through 4 (see now O.C.G.A. §§ 45-7-25 through45-7-28) do not constitute either a gratuity or a loan to an employee; payments to an employee to compensate the employee for expenses to be incurred in rendering services to the state clearly do not constitute a gratuity when the employee is accountable for failure to employ the funds for that purpose; nor do such payments constitute a loan simply because there is a requirement that the employee account for such funds. 1973 Op. Att'y Gen. No. 73-87.
Liability of employee for default on accounting obligation.
- A default by an employee in obligation to account for the funds advanced to the employee for the purposes stated in Ga. L. 1973, p. 842, § 1 (see now O.C.G.A. § 45-7-25) is a failure "faithfully to account for all moneys coming into (his) hands," and thus is a claim cognizable under the bond required by former Code 1933, § 89-806 and Ga. L. 1964, p. 282, § 1 (see now O.C.G.A. §§ 45-8-2 and45-8-8); in the event the employee was not bonded as required by former Code 1933, § 89-906 O.C.G.A. § 45-8-2), then the limitation of liability with respect to the principal and surety on the bond of the head of that state department contained in Ga. L. 1964, p. 282, § 1 was no longer applicable and the historical rules of liability would in that event apply to the department head and surety. 1973 Op. Att'y Gen. No. 73-87.
RESEARCH REFERENCES
Am. Jur. 2d.
- 63C Am. Jur. 2d, Public Officers and Employees, § 287 et seq.
C.J.S.- 67 C.J.S., Officers and Public Employees, §§ 386, 388.