EA ORNEY EXERA
OF TEXAS
Honorable Henry Wade Oninion
. NO. c-278
District Attorney
Records Building Re: Audit of City and
Dallas, Texas 75202 County of Dallas Levee
Improvement District.
Dear Mr. Wade:
Your request for an opinion on the above subject
matter asks the following questions:
t, 1
,.,Is it mandatory that the County Auditor
of Dallas County, Texas, audit the books
and records of the City and County of
Dallas Levee Improvement District?
"2. If the answer to the above question is
affirmative, must the County of Dallas
charge the Levee Improvement District a
reasonable fee for such audit services?"
Article 1670, Vernon's Civil Statutes, provides:
"The count,yauditor, in counties having a
population of 330,000, or pore, as shown by
the last preceding Federal Census, or which
may hereafter have such population, shall be
required to prescribe the accounting system
for all navigation, drainage, and other im-
provement districts in such county and to re-
vise such systems from time.to time when he
..shalldeem it necessary. He shall prescribe
the forms to be used by the,officers and em-
ployees of such districts in the payment of
all bills, the collection and disbursement
of moneys, the keeping of accounts, and he
shall prescribe the time, mode, and manner
of making reports to the auditor of collec-
tions, disbursements,'and statistics. The
county auditor shall,have the power to adopt
such regulations not inconsistent with the
Constitution and Laws of this State as he may
deem essential to the speedy>and proper col-
lection of, and,.accountingfor, the revenues
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Hon. Henry Wade, page 2 (C-278)
of such districts, and the checking of their
disbursements. He shall make monthly and an-
nual reports similar in all respects to those
required of him concerning county finances.'
Article 1672, Vernon's Civil Statutes, provides:
"The county auditor shall receive for
his services in auditing the'affairs of such
districts, such compensation as the commis-
sionerscourt may prescribe, which shall be
paid by the county out of the general fund
and repaid to the county by such districts by
warrants drawn upon .theproper funds of such
district. In such counties which have or may
have as manv as five such districts, the com-
pensation ailowed the county auditor for his
services on behalf of such districts shall be
not less than the sum of twelve hundred'dol-
lars per annum, to be prorated among the dis-
tricts in such proportion as the commissioners
court may determine." (Emphasis added).
,InAttorney General's Opinion V-1522 (1952), your office
was advised, on similar questions, that the Commissioners Court
is authorized to pay the County Auditor a salary for services
rendered to improvement districts of Dallas County governed by
Article 1672. Since Dallas County has a,population in excess of
3?0,000 inhabitants according to the last preceding Federal Cen-
sus, you are advised that we agree with your conclusion.that the
County Auditor is required to"audit the booksand records of the
City and County of Dallas Levee Improvement District, and may
be compensated by the Commissioners Court for services rendered
to the Improvement District and such compensation is to be re-
paid to the County by the Improvement District.
As evidence of the fact that Article 1672 of Vernon's
Civil Statutes has not been amended or repealed, we invite your
attention to Section 4 of Senate Bill 316 Acts of the 54th Legis-
lature, Regular Session, 1955, Chapter 414, page 1117, which reads
as follows:
"All laws or parts of laws in conflict here-
with are hereby expressly repealed. However, it
is the intention of the Legislature that this
Act shall not be construed as repealing the pro-
visions of Article 1672 of the Revised Civil
Statutes of Texas of 1925 or Article 8245 of
the Revised,,CivilStatutes of Texas of 1925,
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Hon. Henry Wade, page 3 (C-278)
as amended."
SUMMARY
The County Auditor of Dallas County is
required to audit the books and records
of the City and County of Dallas Levee Im-
provement District, and the CornmiSsioners
Court is authorized to pay the County Audi-
tor compensation for services rendered to
the Improvement District. Such compensation
~must be repaid by the Improvement District.
Article 1672, Vernon's Civil Statutes.
Yours very truly,
WAGGONER CARR
Attorney General
John Reeves
JR:ms
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman:
Bill Allen
Gordon Cass
Roy Johnson
Pat Bailey
APPROVED FOR THE ATTORNEY GENERAL
By: Stanton Stone
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