January 10, 1939
Mr. R. A. Courtney
County Auditor
Angelina County
Lufkin, Texas Opinion No. O-38
Re: Right.of Commissioners'
Court to contract for a
special audit df County
books.
Dear Mr.,Courtney:
Your request for an opinion as to the right
of and the authority of the Commissioners' Court to con-
tract for a special audit of County books has been received
by this department.
The County budget law, Article 689a, Ver-
non's Annotated Civil Statutes, Section 11, provides,'in
effect, that no ~expenditu'res
of County funds shall be
made except In strict compliance with the County budget,
providing that emergency expenditures may be authorized
from time to time by the Commissioners' Court by way of
amendments to the original budget. However, the emergency
must be such as is provided for in the statu~teand to meet
unusual and unforeseen conditions which could not have been
included in the original budget by reason of diligent
thought and attention.
Article 1641, Revised Civil Statutes, pro-
vides:'
"Audit by accountant. -- Any com-
missioners court, when in its judgment an
imperative public necessity exists therefor, .
shall have authority to employ a disinterested,
compe,tentand expert public accountant to audit
all or any part of the books, records, or ac-
counts of the coun,ty;or of any district, county
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,y)
Mr. R. A. Courtney, January 10, 1939, Page 2
or precinct officers, agents or employes,
Including auditors of the counties, and
all government units of the county, hos-
pitals, farms, and other institutions of
the county kept and maintained at public
expense, as well as for all matters re-
lating to or affecting the fiscal affairs
of the county. The resolution providing
for such audit shall recite the reasons
and necessity existing therefor such as
that in the judgment of said court there
exists official misconduct, willful omission
or negligence ,in records and reports, mis-
application, conversion or retention of
public funds, failure in keeping ,acc6unts,
making reports and'accountlng for public
funds by any officer, agent, or employe of
the district, county or precinct, including
depositories, hospitals, and other public in-
-stltutlons maintained for the public benefit,
and at public expense; or,that In the judgment
of the court, it is necessary that it have the.
information sought to enable it to determine
and fix proper appropriation and expenditure
of public moneys, and to ascertain and fix
a just and proper tax levy. The said reso-
lution may be presented,in writing at any
regular or called sessionsof the com-
missioners court, but shall lie over to the
next regular term of said court, and shall
be published in one issue of a newspaper of
general circulation published In the county
provided if there be no such newspaper pub-
lished in the county, then notice thereof shall
be posted in three public places in said county,
one of which shall be at the court house door,
for .at least ten days prior to its adoption.
At such next regular term said resolution
shall be adopted by a majority vote of the
four commissioners of the court and approved
bye the county judge. Any contract entered
into by said commissioners court for the audit
provided herein shall be made in accordance
with the statutes applicable to the letting of
contracts by said court, payment for which may
A
Mr. R. A. Courtney, January 10, 1939, page 3
be made out of the public funds of the county
in accordance with said statutes. The au-
thority conferred on county auditors contained
in this title as well as other provisions of
statutes relating to district, county and pre-
cinct finances and accounts thereof shall be
held subordinate to the powers given herein
to the commissioners' courts (ACtS 1923, p0
170)*"
In view of the foregoing authorities, it is
my opinion that the Court did not exceed its authority in
awarding this contract provided the conditions existed and
the procedure was followed as prescribed in Article 1641.
However, unless there was imperative public necessity for
such action the Court would have no authority to make such
contract. According to the county budget law, any expen-
ditures of county funds should be provided for in the budget
or by way of amendment to the original budget and, in the
event themoriginal budget or some amendment thereto does not
provide for such expenditures, the same could not be legally
paid out of the County Funds.
Trusting that the foregoing answers your
inquiry, I remain
Respectfully yours
ATTORNEYGENERAL OFTEXAS
BY Ardell~~Williams
Assistant
AW:AW
APPROVED:
Gerald C. Mann
Attorney General of Texas
Untitled Texas Attorney General Opinion
Combined Opinion