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TEKE A~~L‘OR.NEY GENERAL
OF TEXAS
Gerald C. Atann .Au- 8s.WEXAS
Mrb Frank might
CounTyAuditor
Eonham,Texas
Dear Sir: Opinion ITooO-1063
Ret dpprwal of ic~lvouohers or
xyarrentsw CountyAuditor0
We are in receiptof your~lo~tter
of June 29, 1939, in whiah you ro-
questthe opinionof *is dep~~nt upon the POllowIngquestion:
"Is it neoehary far the Countyhtiditerto i;ppro+ea~vouoheronthe Count
AsailableSchool F+uud.after it has been signedand approvedbyths County
Doand of Trusteesand the Coun$7 Superintendent,+.in
order for it tobe
valid?"
In 1916 the'Galve8tonCourt of Appe+lsheld in RoustonRatdonal
ExohangeDmk ve S&o01 DistriotRo. 2Ss,RarrisCounQ; 155 S.U. 589,
that the oouuty auditor*sS nob authomed or.requiredto &pprevevouchers
drasn on fuuds of%b?,oW~~~nsohooldiStriOt8 of the oo~lltgoItrs point-
ed Out iXl this O-0 tit 8OhOOl ‘fUXld8 MO, XrOt~ fund8 for the We ef belOX%+
ing to the county,but are state funds, and the countieshold suah funds
a8 trusteesfor ihe publia free schoolse
w Aots of 1917, the presentArtlole 1652 as passed,and Art%010
1653 ma8 mnendodso that said U-tiolesnow read PS folleust
*Art. 1882. The rod&or hall in&all in his officea'sohoollodger
showingau emurate rooeuutof all,f&s reoeived,md disbursedby the
oosmonseheoldistriotsof his oountyra pond registershowingall the
soheol bonds issuedhy %e ooamousohoe&di~triotsof his county, their
rat0 of ilaterest, date i8SUd Uld aa@Ui~ &+s and he Shall keep all
intorsstand sinkingfund aooouutof such sohoolbonds.
*Art. 1653. He shll have oontinu~laooes,s to and sh1Q.1examineall the
books, aoo:amts,reports,vouohers,yd other'reoordsof 'auyofficer,the
orders of the commissioners*oourt,*relatingto finanoesof the county,
and all voucher8givenby the trusteesof all co&nonsohool districtsof
the county-and shall inquireinto the oorreotiessof the same."
In responseto an inquiryby the Co-9 Auditorof 9ri.s County,
this deparimontrendereda aonferenoeopkiioti June 27. 1917; Book 50,
page 1, in whioh it was ruled that the statutesa8 amendeddid not oonfer
authoritgupon the countyauditorto disapprovevouohersdram on sahool
Mr. Prank Wright,page 2 (O-1063)
funds, and by such disapprovalpreventtheir payment. Again in 1927,
this deparissentrendereda oacferenceopinionto Mr. H. A. Hodges,
CcUntyAuditor of UIlliemsonCounty.Ebok 62, page 337, holdingthat
*sohoolaffairsof a county, dmiaistrative and financial,are under the
supetision of the state and not the oountyrthe oowty being merely a
oonvenientunit throughwhich the State faxncticn8.sThe opinionfurther
helds
%aare, therefore,of the opinionthat the administration and disburse-
ment of eohool funds is Under the ocntrolof the sohoolbodies,and that
this authorI* shouldnotbe limitedby aupervislonof the oounty auditor
and other counts cffloialswhen euoR supervIsionhas not been specifIcal-
ly authorlsed. That the oo~iy auditorIs requiredto keep a recordof
bonds issued by the coasncnBohooldistrictsof his county,an interest
and sinkingfund aocountof suoh sob001bonds, and an accountof all
schoolAlnds reoeivedand diSbur8ed;and to examineand oheck the aorrect-
nese of vouoherswhioh have been givenby trusteesof oommon schooldiet-
riots of the oounty,approvedbythe countySUperin+XndeI!t8, and paid by
the countydeposiiuay~ That the oounw auditor is not requiredor auth-
orized to pass on the legalityof aocountsand vouchersfor schoolfunds
nor to apprcvesame.*
Article 2678a'provIdes that &en a residenthigh sohccl studentis
transferredwader osrtainoiroumstcnoes, hIa tuitionshallbe paid by war-
rants dramn w the local board of trusteeson the funds of the sendingdis-
triot and apprcved'bythe Counw Superintendent.ly Article 2686 t&e couutp
sohool trustiee,aotIngdth the oountgsuperintendent, shall apportionall
availeblestate end oounty funds to the'rohooldistriotsas prescribedby
law. It is providedin Artiole 2687 @at* ?&,oh (oounIy)trusteeshall be
paid $3.00 per day, but not to sroeed #3S&O bn as~rone year, for tie +Ims
spent in attendingsuoh meetings,out of fhe state and Couaty&n&Ala
SchoolFund by warrantdrawn on order of the~couutySuperintendent and sI@-
, ed by the Presidentof the CountySchoolTrustees,after approvalof the
accountproperlysworn to by the Presidentof the County Sohool ~rwetees.~
Under Article 2687, the Co~niySuperInimndent Is requiredtc executea bond
in the sltmof ~l,OOO.OO,conditionedupon the faithfulperfcnuenosof hi8
duties. Artiole 2690 glvee ti%Coun~ Superintendent generalsupervisionof
allmatters'pertabingto public eduaaU6zfId his county. Article 2893
prowIdesthat: "The County Superintendent shall approveall voucherslegal-
ly draun againstthe school fund of his ootaniy~"Ue.also call attentionto
Articles2731, 2762, 282?a, 2829, 2830, R.GS.a.1925.
It is OUT opinionthat it is not neoessaryfor the CountyAuditor to
appxuvea voucheron the CountyAvailaue School Fund, after it has been
signedaud approvedby the County Bard of Trustees,and the County Superin-
tendent,in order for it to be valid.
APPROVSDJUL 13, 1939 YOU-8 V'3Z-ytI-U~
/s/W.F. hbere
FIRSTASSIST&NT AYl’ORm GENWIL ATTORHEY GENERK, OF TEXAS
CCC:Jd!RERlegw
By/s/ Cecil C. Canmack
Assistant
Untitled Texas Attorney General Opinion
Combined Opinion