Honorable James R. Kitties Opinion No. M-955
County Attorney
Henderson County Courthouse Re: Authority, of a County
Athens, Texas 75751 Auditor ,to require that
Requisition or “Purchase
Order” be approved by
him prior to incurring
the ,expense ,presented
Dear Mr. Kittles: for payment.
Your request for an opinion reads in pa.rt as follows:
“1 have been requested by. the Henderson
County Commissioners’
-_. Court to seek an opinion
from, you on. the’ following subject:
“Starting August 1, 1971, Henderson County
Auditor Hubert,Boyd has ~taken the position that
no claim, bill or accoun,t against the Coun.ty
will be approved, by him for payment.unless,
prior to ordering the item or incurring the
expense presented for payment, the ,coutity
officer seeking approval ,of t~he claim, bill or
account secured a “purchase o,rder” (sample
enclosed) signed by the Cou,nty Aud.ito,r.
“Question: Can he legally do this?"
Article 1645, et seq., Vernon’s Civil Statutes~, set out
the specific duti,es an,d authority of the .office of the County
Auditor and the County Auditors possess only such powers as
ares expressly conferred upon them by law or are,necessarily
implied from the powers so conferred. AttoTney General’s
Opinion M-756 (1970); and authorities cited therein.
With respect,to purchases of supplies or materials for
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Hon. James R. Kittles, page 2 (M-955)
use of a county or its officers the functions of the’Coumty
Auditor are defined by Article 1660 and 1661, Vernon’s
Civil Statutes. Attorney General’s Opinions O-6506 (1945)
and WW-1346 (1962).
In Attorney General’s Opinion WW-1346 it was held:
“In view of the foregoing authorities,
it is our opinion that the Commissioners
Court of Brazoria County is the fact-find-
ing boayto determine whether equipment,
material and,services were delivered to the
county, and the reasonable value of such
equipment and services.
“It is our further opinion that the
county auditor is required to pay bills
if Articles 1660 and 1661, Vernon’s Civil
Statutesi ar,e complied with.”
Article 1660, Vernon’s Civil Statutes, provides:
“All claims, ,bills and accounts against
the ,county,must be filed in ample .time for
the auditor to examine and,approve~same be-
fore the ,meetings of the~commissioners court.
No claimi bill or’account shall be ,allowed
or paid until it has been examined and approved
by the county.auditor. The auditor shall ex-
amine the same and stamp his approval thereon.
If he deems it necessary, all 6uch accounts
bill, OT clai,ms must be verified by affidavit
touching the correctness of the same. The
auditor is hereby authorized to ,administer
oaths for the purposes’ of this law.”
Article,l661, Vernon’s Civil Statutes, provides:
“He shall not ,audit or approve8 any such
claim unless it has been contracted as pro-
vided by law; nor any,account for the pur-
chase of supplies or materials for the use
of said county or any,of its officers, un-
less, in addition to other requirements of
law, there is attached thereto a requisition
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Hon. James R. Kitties; page 3 (M-955)
signed by the ,officer order,ing same and
approved by the county judge. Said req,uisi-
tion must be made out and.signed and approved
in triplicate by the said officers, the tri-
plicate to,remain with the officer desiring
the purchase, the duplicate to be filed with
the county auditor, and the original to be
delivered to the party from’ whom said pur-
chase is to be made before any purchase shall
be made:.. All warrants on the .county trea-
surer, except warrants for jury service!
must be countersigned by the county audltor.”
In construing the above quoted provisions,, it was held
in Attorney General’s Opinion o-6506, supra.:
“With,reference to the matter of requisi-
tions, Article 1661 clearly states that re-
quisitions are to be signed by the of~ficer
making the purchase and approved by the county
judge. he find no authority for the county
auditor to require, as a prerequisite to ap-
proval of a c,l,aim based on such ,purchase,
that the requisition shall be signed,or ap-
proved by him when the purchase,is made.
“Although the county auditor, has general
oversight over t,he finances of the county,
the exercise of such oversight with.reference
to purchases made and expenses incurr,ed for
the use of the county or by certain officers
in the conduct of their offices, is defined
and controlled by the specific provisions
of the statutes pertaining to such purchases
and expenses. In view of the foregoing and
in view of the facts given, it is the opinion
of this department that the county auditor is
not authorized to require, as a prerequisite
to his approval of a claim or items of expense,
that all requisitions for such purchaes or
expense items shall be signed or approved by
him at the time the purchase is made or the
expense incurred. ”
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Hon. James R. Kittles, page 4 (M-955)
In view of the foregoing, our opinion is that the County
Auditor may not require reauisitions or %urchase orders" to
be signed by him at the tide the purchase'is made or the ex-
pense incurredi On the contrary, it is the duty of the County
Auditor to approve such purchases if Articles 1660 and 1661
are complied with.
The County Auditor is not authorized to
require as,a prerequisite to his approval of
a claim or items ,of expense that a'requisi-
tion be signed and approved by him at the
time the purchase is made ,or the expense in-
curred. I
very t;uly,
ey General of Texas
Prepared by JohnReeves
Assistant Attorney.,General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
James Quick
Bob Lattimore
Austin Bray
R. D. Green
SAM MCDANIEL
Acting Staff,Legal Assistant
NOLA WHITE
First Assistant
ALFRED WALKER
Executive Assistant
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Untitled Texas Attorney General Opinion
Combined Opinion