The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6843 April 5, 1995 NATURAL RESOURCES: Calculating the expenditures from the Michigan Natural Resources Trust Fund that may be used to acquire lands or develop recreational facilities in any fiscal year The costs of administering the Michigan Natural Resources Trust Fund are not deducted before calculating the percent of total amounts made available for expenditure from the trust fund that may be used to acquire lands or develop recreational facilities in any fiscal year. Mr. Roland Harmes Director Department of Natural Resources Stevens T. Mason Building P.O. Box 30028 Lansing, MI 48909 You have inquired concerning the appropriate method to determine the prescribed spending limits under section 4 of the Michigan Natural Resources Trust Fund Act (the Act), 1985 PA 101, MCL 318 501 et seq; MSA 13.1099(501) et seq. Specifically, you have asked if the costs of administering the Michigan Natural Resources Trust Fund must be deducted before calculating the percent of total amounts made available for expenditure from the trust fund that may be used to acquire lands or develop recreational facilities in any fiscal year. As set forth in its title, the Act is to implement Const1963, art 9, Sec. 35. Section 4(1) of the Act defines the permissible uses of the trust fund in a manner consistent with Const1963, art 9, Sec. 35. The authorized uses of the trust fund are for: (a) The acquisition of land or rights in land for recreational uses or protection of the land because of its environmental importance or its scenic beauty. (b) The development of public recreation facilities. (c) The administration of the fund, including payments in lieu of taxes on state owned land purchased through the trust fund. Section 4(4) of the Act now provides: Not less than 25% of the total amounts made available for expenditure from the trust fund from any state fiscal year shall be expended for acquisition of land and rights in land, and not more than 25% of the total amounts made available for expenditure from the trust fund from any state fiscal year shall be expended for development of public recreation facilities. [ Emphasis added]. In interpreting a statute, courts look to the plain meaning of the law at issue. Booth Newspapers, Inc v Univ of Michigan Bd of Regents, 444 Mich 211, 224; 507 NW2d 422 (1993). If the plain and ordinary meaning of the statutory language is clear, judicial construction is normally neither necessary nor permissible. In re Lee Estate, 193 MichApp 586, 589; 484 NW2d 411 (1992). Where the provisions of a statute are clear and unambiguous, they are to be applied as written without interpretation. Owendale-Gagetown School Dist v State Bd of Education, 413 Mich 1, 8; 317 NW2d 529 (1982). Section 4(4) of the Act prescribes, in clear and unambiguous terms, that the spending floor for land acquisitions and the spending cap for public recreation facilities are based on the "total amounts made available for expenditure from the trust fund from any state fiscal year." (Emphasis added.) Pursuant to section 4(1)(c), fund administration is an explicitly authorized expenditure from the trust fund. Thus, "total amounts made available for expenditure" include expenditures for fund administration. For example, if the total amount made available for expenditure from the trust fund from a state fiscal year were $15 million, and $1 million were spent on administration of the fund in the state fiscal year in question, the calculation for determining the cap on expenditures for development of public recreational facilities would be 25% of the $15 million or $3.75 million. The $1 million spent on administration of the trust fund would not be deducted from the total amount made available for expenditure from the trust fund in calculating either the spending floor for land acquisitions or the spending cap for public recreation facilities. It is my opinion, therefore, that the costs of administering the Michigan Natural Resources Trust Fund are not deducted before calculating the percent of total amounts made available for expenditure from the trust fund that may be used to acquire lands or develop recreational facilities in any fiscal year. Frank J. Kelley Attorney General