The governor is required by the constitution to "present estimates of the amount of money required to be raised by taxation for all purposes."1 It has long been the practice for the comptroller to receive from the departments and institutions of the state estimates of their needs, and such estimates are usually itemized. These are published in the report of the comptroller, and they constitute the data from which the legislature works in making appropriations for the ensuing two years.

Upon the appointment of the appropriation committee of the house of representatives and of the finance committee of the senate, work upon the general appropriation bill begins. Besides the general appropriation act, which deals with over sixty departments and institutions, there are separate acts which carry appropriations. The appropriation committee has jurisdiction over all bills appropriating money. It is impossible for the two large committees, the appropriation committee and the finance committee, to deal intelligently during the short time of a legislative session with the data submitted at the beginning of the session, and the practice prevails of appointing sub-committees to examine the institutions and report upon their needs. The reports of the sub-committees are practically final so far as the work of the larger committees is concerned. When a bill appropriating money is reported to the house of representatives, the house resolves itself into a committee of the whole house for the consideration of the bill. This rule has been disregarded in many instances.2

It is customary for the appropriation bills to itemize minutely the grants to the various state departments and most of the state institutions. The exceptions from minute itemization have been the higher educational institutions and the penitentiary.1

1 Art. 4, sec. 9.

2 House Journal, 32nd Leg., Reg. Sess., p. 1482.

The constitution provides that "if any bill presented to the governor contains several items of appropriation, he may object to one or more of such items, and approve the other portion of the bill."2 Though a veto may be overridden by a two-thirds majority of the members present of each branch of the legislature, the fact that the appropriation bill is one of the last to be passed and that the governor has ten days in which to consider it, results in a veto remaining unchallenged. The more minute the itemization, the greater is the check by the governor upon appropriations. The veto right has been frequently exercised. The system of biennial appropriations, combined with the veto prerogative and the constitutional prohibition of appropriations out of the general treasury for the construction of university buildings not only have proved a handicap to the development of any permanent policy by the higher educational institutions but also have resulted at times in serious jeopardy even to the maintenance of the institutions along existing lines of activity.

Since 1899 there has been a considerable increase in the length of the appropriation act through the introduction of provisos and limiting conditions which refer to the transfer of surpluses, the creation of deficiencies, and such. Since 1905 there has been regularly incorporated in it a provision against the diversion of a surplus from one account to another and against the creation of deficiencies by any department or institution. The provisions against deficiencies have not, however, repealed or impaired the enactment of 1897 which controls the creation of deficiencies.3 That enactment provides that the state's officers or agents shall at least thirty days before a deficiency occurs make out a sworn estimate of the amount necessary to cover such a deficiency until the meeting of the next legislature. The estimate shall be filed with the governor and when approved by him shall be filed with the comptroller. Fees and dues for which the state is liable under general law, - for example, judicial fees, are not subject to the provisions of this act; and another exception is that when any injury or damage shall occur to any public property from flood, storm or any unavoidable cause, the estimate may be filed at once. After estimates have been filed and approved, deficiency warrants shall be issued by the comptroller, and unless there is existing a deficiency* appropriation, the warrants shall remain unpaid until the legislature meets and makes an appropriation.

1 In 1903 the appropriations of the University and the Agricultural and Mechanical College were itemized, though those of the normals were not, A failure, or refusal, of the legislature to itemize the university appropriation for 1915 led to the vetoing of the appropriation by Governor Colquitt. The item amounted to $700,250. The state Democratic platform of 1914 called for itemization of all appropriations, and this was done in the appropriation act of 1915.

2 Art. 4, sec. 14.

3 Laws of 1897, Reg. Sess., p. 46. Laws of 1910, Third Called Sess., p. 39. Rev. Civ. Stat., 1911, art. 4342.

From 1909 to 1913 it was incorporated in appropriation acts that any unexpended portion of an appropriation for one year for maintenance and support, for the erection, remodeling, equipment or repair of buildings or for any institution of the state shall not lapse but shall be available for the following year. There are no permanent appropriations, the constitution providing that no appropriation of money may be made for a term longer than two years.1 The practice has prevailed, however, to keep open unexhausted appropriations for a longer period.2

From 1879 to 1901 the fiscal year ended August 31, at which date the accounts of officers, departments, and institutions were closed and report of the transactions and activities of the year made, while the appropriation year ended February 28. In making estimates of needs it was necessary to consider either a part of two appropriation years, or a part of two fiscal years; and as the legislature was in session as a rule every two years at the close of the appropriation year and as the appropriation bill was usually passed at a date later than February 28, it was not uncommon for the state government to have to run on credit until the appropriation bill was passed.3 Despite complaints and the regular biennial recommendations by the comptroller for a change this situation was not corrected until 1901, when the appropriation year was made to end August 81, thus coinciding with the fiscal year.1 Recently it has been advocated that the fiscal year and the taxpaying year should be made to coincide and they both should conform to the calendar year.2 It is contended that a change of this kind will prevent the recurrence of treasury deficits. It is difficult to see how this would be an inevitable result, unless the state should adopt at the same time the policy of maintaining a large working balance in the treasury.

1 Art. 8, sec. 6.

2 Report on Audit, Organization and Methods, 1909, p. 151. The practice was condemned in this report.

3 In 1897, for example, there were no appropriations to pay state expenses from March 1 to June 20.