H6imrableHclneti
D. Eok
‘Awiitoti, Bay&ix ConntJ
Ia Grange, Texas
Dear Sir9 opinionNO. o-6931
RIB, Legalityof depoeitiligSohOOl
funaslnanybd&kothertslau
the eohooldepoeitoryand
legalityofnotreporting
incometo a State Aid Sohool
Your mqueet for& opinionon t&e shore enbjeothae been moeived
andoarerullyconsidemdbythie departaent. He quote below your letterof
Awember 8, 1945, in fullt
"I would like to hare your opinionon the following
fact situation;
"SchoolDietriotA. (0-n sohboldistrict)of Fayette
County,Texas paid to anotherDletriotB (BuralHi& School)
the mna of $260.30for inetructingpupils,al80, $45.00 for
high eohooltuitio~.
"SchbolDistrictB cached the two vouohOm and depoeitedto
the credit of the eohooldlstriot in another bank dther than
the echo01depoeitory,to be need by the achoo+ The basie'of
handllng these eume in this manner ie upon a rulingby the
Deputy State Superintendent August 16, 1944,vhioh reads 'I
agree with your rotion in acceptingthe oontrectfrom the school
districtawith lees than a fifty cent localmaintenancete+.
You will handle this oontzaotlocallyand uab the fuuda from
the dlstriotto take care of the lnoreaeedooet of'operating
your aohoolwhioh oannot be shown in your qtate Aid Budget.'
"Basedupon tbs faot eituationae aboW&, I would like
to hare rour opinionon the followiagqueetione:
"1. Is it legal for the eotiool diatriotto depositaohool
fund8 in any bank other than the sohooldeposltoryt
h?. If questionone ie answered-Inthe affirutive, then
whowould bb acoountablefor the money being spent legally
and to whan would they report came?
Hon. Hanor D. Eck, Page 2 (o-6931)
“3. 16 it legal for a eohool dlrtrlotnot to mport
all lnoaueeven though they am State Aid Schools?"
Fran the contentsof your letterwe muet aseune that Fayette
Countyhas a duly seleotedand qualifiedCounty depoeitoryand eroept
in the instanaeyou mention all the oounty who01 funde are depoeited
therein. We also aaatmtethat both the sohooldietrlotementionedin
your letterare looatedin FayetteCounty and levy and oolleota nain-
tenanoetax for the purpoeeof eupplementingthe available eohool
fund mcalved fron the State and oounty. It ia our furtherunderstanding
.th+t the fmms you mention, I. e. "$260.30for inatruotingpupils"and
$45.00 for high echo01 tuition"were regulareohool funde to which
the ooawn sohooldiatriotwae entitledeither as a result of taxes It
had leviedor by reason of aocunulatedState and County per capita
funda on deposit to its credit.
We have reviewedoamfully the statute8governingthe questima
you raieed and the law applicableto each. liequote pertinentartioles
frczuRevleedCivil Statuteeof Texas:
Article 2922 (L) (1). m80 tuitionin oertainaistdcts,
attendanoein high schools in or out of home district-
"Sea. 1. The board of trueteeaof any c-on or independent
sohooldistriot,whether organizedby Generalor SpeoialLaw,
whfoh leviesand oolleotsa naintenanoetax for the purposeof
supplementingthe availableschool fund mcelved ATan the State
and County shall admit into the public schoolsof the district
free of tuition,all pemona who am over eix (6) and not over
twenty-cme(21) years old at the beginningof the soholaatio
year, if such person or his parentsor legal guardianreside
within said ooBlplon
or independentschooldietrlct.
"Any pupil between the age of six (6) and twenty-one(21)
residingin a rural dietriotor other district,which leviesa
localmainteuanoetax, who hatibeen prcuuotad to a high echo01
grade not taught in his hone dietriot,shall have the right to
attenda standardized, classified,or affiliatedhigh school in
his hone county or iu any other oountyat the expenseof his
hone sohool district,if suoh dletrictas determinedby its
budgetedexpenditure6aocordingto the GeneralBudget Law is
financiallyable to provide tuition,or othelviseat the expense
of the State of Texas.
"If the name of euch pupil appearson the cen8ue roll of
hie hcsledistrictand If the pupil attendsa high rsohoolin the
countyof hle residenoe,hie State and oountyper capita funds
shall be tr&ferred to the receivingdlstrlotunder the General
Iaw governingthe transferof pupils. . . .
"Sec. 2. The superintendent
of the receivingdietriot,
Hon. Haner D. Eok, Page 3 (O-6931)
the county eupsrintendent,and the euperintendentor prinolpal
of the sendingdletriotshall oertify,not later than thirty
(30) dqye after notificationof the entranceof eaoh pupil
in the moeiving hi& eahwl, the eligibilityof pupile frvm
the eendingdirtriotafor tuitionprivilegeein the hl& aohoole
of the moiivin(ldietriotwhich said pupiln desire to attend
by supplyingeuch infonvrtlonand eigningauoh formaM may be
requiredby the State Departientof Eduoation. Upon the
appmval of this oertifioateby the oounty superintendent, the
State and diatriote-hallbe obligatedfor the payment’ofthe
tuition. The oonnQ superintendentie hereby requiredto file
with the State Departientof Edwation a copy of the budget,
made under the GeneralBudget Law OP the State,not later than
Ootober let, of each year of eaoh of themveral dlstriotein
his oounty and to furnish,snchother information86 will enable
the State Departrentof Eduoatlonto estimatethe amount of
high school tnitionthat each diatriotwill be able to pyj
provided,however,that no portionof the State and ~oonnty
availablefund8 of auoh distriotof those childrennot
trausfermd for high eohool purpoeesshall ever be used for the
paymentof the high echo01 tuitiondue other dietrioteexoept
ae providedby the General LaWej providedfurther,that the
euperlntendente pf sending independentse001 distrloteshall
8ign a oertifloataof eligibility,whioh oert$floateehall obligate
the distrlotend the State for the paymentof eutihtuitionat
the rate a8 hemiqbefom provided;pro+ded further,that the
superintendent of eaoh aending independentdiatriotie hereby
requiredto file with the State Departmentof Eduoationa oopy
of the budget of hia dlatriotnot later than October lst,
of each sehwl year and to furnishsuch other infozmation86
will enable the State Departmentof Eduostionto eetimatethe
emount of high aohool tuitionthat the diotriotwill be able
to wj providedfurther,that no child entitledto fme hia
eohwl privilegeeunder the p~~vielono of this Aot ehall ever
have euoh privilegesourtailed,or his tuitionaocount invalidated.
This ahall not be oonatrued,however, to llmlt exoept ae to hi&
eohwl tuition,the mgulations of tha State DewWent of
Educationrelativeto other provi~ioneof the pmsent Rural Aid
Law, or such ot@er laws for the equalizationof educational
opportrmltlee a8 may be enaoted.
“Sec. 3. Reoeivlnghigh aohool districtsqhall make a
report to the State Departientof Educationand the county
superintsndent at the olose of each eemester,giving the
name of the oounty,of the hosredietriot,and of the ahild,
with his age, grade,and attend-e, and the rate and amount
of tu1t10n. In additionto this report en itemizedstatement
indicatingtuitiondue to dab shall be cent at the close
of eaoh eemesterto the secretaryof the board of truetaesof
the eendlngdistrict. Upon the beeie of the attendanoereport,
Hon. HceserD. Eok, Page 4 (o-69%)
referredto in this Sectfon,when approvedby the State
'Departssentof Eduaation,warrantsahall be issuedseni-
anuuallyby the Stats dfmotlyto the moelvinghigh
schooldiatrtitfor pameut of the tuitiondusj provided,
however,each haDe dlstriotindebtedto a high school
dial-riotfor tuitionshall issue a warrant to the high
school distrlatnot later than June lsth, of each fisoal
year for all of its surplusnaintenanoefunda,or aa nuch
themof as nay be neoessaryto pay the entire tuition
aocountof such home distriotto the receiving high
sohool,and the superiatendent of the receivinghi&
sohoolshall not later than July lat, of eaoh year aertify
to the StatsDepartsnent of Educationthe anount moeived
by the sohwl on high school tuitionfron each sending
district. The amountpaid by the sendingdlstriotshall
be dsduotedfrcenthe second senf-annualpaymentmade by
the State to the moelving eahwl, providedthat any
'high sohooldistriotreceivingfr& the Stats Dspartment
an amount in exoess of the total tuitionchargedby the
receivingdiatriotshall be mquired under this Act to
return all excess paymentto the State Departmentof
Educationto be depoeltedwith the 'StateTreasurerto
the credit of the fund ham which it cameo
“Sea. ,4. The State Superintendeut shallwithbold
any aurdall funds due any distrlotthat refusesor falls
to executeforma requiredby the State Departaentof
Eduoaticnfor pupils eligibleto have theirhigh sohool
tuitionpaid by the hcsnedistrictaud the State. It la
furtherprovidedthat the State per capita availablefund
for each pupil transferredfor high s&o01 purposesunder' '
this Act, who has enrolled in the school to which he has
been transferred,shall be distributedto the districtsto
whiob such pupilshave been transferredas the apportiomnent
la paid by the State. if any distriotfalls'to pay thi6
portionof the State per oaplta aooordbg to the provisions
of this Aatp then the State Superintendent, when notifiedby
ae eupertitendmt of the reoaivlngdistriote,aodanganled
by an affidavitof such failure,shall withholdfrom such
district,when the next per capita payment Is ready for
'.distrlbutlon, suoh an amount as euoh districtmay owe any
other dletriotuntil such obligation has been paid; provided
further,that the State Superintendent shall investigate
such aooountsand dotemine that they are justaoaountsand
obligationsof the distriotbefore their portionof the par o8pita
allotnentis withheld,"
Art. 29221.Warrants _
-
Eon. Haer.D. ICok, Pa&e 5 (O-6931)
“All funda of waxy nature to whloh a rural hl&h
eohool dlrtrlot rq be entitled shall be paid out a
warrantn luued by the eeoretary and signed by the
eeore&ary and pmeident of the board of tnuteer and
appmrsd by the oounty ~uparintwdmt of publio ixutruotion.
The bou(L of eohool truetee# rhall eeleot lk own pF8midEBt
alb reomwa oaoh of wkar shall be a anbar of tho,,@ard.
The esomtary shall keep a acppl.ete itaired aooount of
all moelpte aud diebum-t# In a well-bound book owned
and paid for by the dirtriot, and his aooonnt shall be
approved by the oouaty eupaHatendeat end by the oorrntj
board of lohool tnuteer at the end of each roholutlo
year. Ilo rohool funds shall be allotted or apportioned
and paid to my rural hl@b lohwl dirtrlot for the
follmring year thenafter until thin mport in rubaitted
to and approved by the oo\nrty l uperintoudont Ed the 0-W
board of who01 truetoa~.”
Art. 25223 - Doporlt au4 dimbumaurrt oC fab.
"All funda brlon@a# to a rural hi& rohool (Lidriot
#hall br doporited in the oouaty deporitow ~6 dirburmd
in the euamanuc amother fuud8 lra dlrburmd frmruoh
dopoaltior7 urdrr thr brporltory law in 80 far l8 maa bra
applioabk .
Art. PgPPk. Qontrol by and of tnrrtorr-
-
Hon. Homer D. Eok, Page 6 (O-6931)
with said depos$toryto the oredit of said oounty,dls;t;rIot
and munIoipalitl&j. and, for eaoh and every failureto make
such deposit,the county treaeurershall be liableto eaid,
. depoeitoryfor ten per oentupon tie'amountnot‘so
deporited,30 be'raoorered by oIvll.aotionagaIn&
lRIphtrbamare~ and the suretieeon hle offIoialbcmd
in my oonrt of dbmpetentjurl~dlot$6n in the oomty.
It shall btio.bethe ~dt&yof the tax collectorof suoh
oomty to dbpol'lt alitaxes oolleotedby him, or under
hie authority,for the State and euoh countyand lte
variousdistrioteand other munio~ipal eubdlv@ioae, In
quoh depoeitoryor depoeitorles, 88 eoo~laaoolleoted,
pendingthe preparationof hIe reportoi euoh oolleotions
and eettlementt&ax-eon, whloh ehallbear intereston
daily balanoerat the rate, If any, fixed for suoh depoeltuof
the tax oolleotorby the Camniesi~ere~Court In lte order
dealgnat- ruoh deporritbry or depoeitories, and the lntere~t
aooruingthereonshall be apportionedby the tax oolleotorto
the variousfund8 earningthe mm. The bond04 suoh county
depoeitoryor depoeitoriee#hall etand as aeourityfotirll
suqh funds. If the tax oolleotorof auoh county ehaU fail or
refuee to depoeittax money collectedae herein &eqt+ed, he
shall be liableto suoh depositoryor depositoriesfor ten per
oent upon the aaiountnot 80 depositedand shall in addition
be liableto the State and oounty and Its variousdiatriotaand
other municipalsubdivieionsfor all eume which would have beeti
earnedhad tile provisionbeen oomplledwith, which intereetmay
be reooveredIn a cult by the State. Upon euoh funds being de-
positedae herein required,the tax collectorand euretleson
hle bonde ohs11 thereafter be relieved of responeibility for lte
cafe-keaping.All money mubjeotto the oontrolof the oounty
treamimr or paysbledn hle order,belongingto diatrloteor
other munlo'lpal oubdlvieloneseleotingno depository,are
hereby deolarkdto "oountjr funda' within the wanInng of thla
ohapterand shall be depoeltedin +ooordanoewith Its requlre-
menta and ehallbd ooneideredin fixins the lnauntof the bond
of suoh depoeltory."
We muat thereforeanswer your first questionnegatively.
FayetteCounty havingpreviouelydu4 selecteda countydepoeltory,Art.
2549, ae quotedabove.makes it mandatorythat 811 money held for the
eohool dietriotabe depoeitedwith the du4 designateddepository."
Sinoe we have given a negativeanswer to your flret question,
we deem a epeoifio tiewar to you~eecond questionla not neceeaary.
WC aleo answeryour third questionnegative4 and cite Art.
2922(L),Sec. i, 2',3 and 4 as quoted above. Your partiou&arattention
is called to the fOllowinglanguageused in Artlole2922L,Sectlop 3:
"And the superintsndent,ofthe receivinghigh schoolshall not later
than Ju4 let, of eaoh'yearcertifyto the State Departmentof Education
the amount receivedby the echo01 on high school tuitionfram each sending
district."
Hon. HcrnerD. D,ok,Pw 7 (o-6931)
We tifer furtherto 8. B. 167, 49th Lagislature,Beglec
Session and puata below ArticleII Seotlon 1,of eaid bill as it appeam
on page 642 of Vol. 5, Vernon'6Texas SessionLaw Service:
“ArtialeII, TBE APPLICATICDFCD STATS am;”
Se0tion 1. Tha t#uateeeof the dlrrtrictn authorized
to apply for aid W+&e pro~lsionsof thie Aot shall send.
to the State Superintendant of Public Inatruoticmon fozm
providedby arid Autharlty,whioh fonm have been approved
by the .LegiolatiYe AoaauataBt,all infamatlan that may be
required. Said forpu, will includea budSatby whiah the amm~t
of Salmy Aid to whloh a sohoolwill be.eli@ble ahall ba
detexmlned . The reoe1Dt.e aa ehowa in said bud&atwill
includethe state srd oaunty availableanb localmaintananoe
balanoerbromht forward from the preoedins year. et&b and
oounts availableand laoalmaintananoereoel~tafor the )
currantyaar, tuit%cmto be oollaotedlooally, and lrircellaneau6i
reoeipts. Tha expeBditurewill inoludeealarlesof teaohere
as determinedby the salary sohaduleotatedherein,and a .. I .-
maxinum of Two Hundred Tan Dollare ($210.00)par teacherper
year in accreditedsohoolaand One HundredNinety Dollara ($190.00)
per teaaherper year in unaooreditedeohoolafor other current
expenses;providedthat If for eitheryear of the bienniumthe
SalaryAid Allaoshianehall be ineuffloiantto guaranteethe
eaid Two &mdred’Tan Dollars ($210.60)and On6 Hundredliinaty
Ddlnrs ($190.00)for currentoperatingexpewer,,the State
Superintendent, with the approvalof the LeglelatlveAooountant,
la empaweredto raduoe all granta for that purposeproportlon-
ately. The total MOUnt Of approvedaXDeBdituiW8le8s the
totalemount of reoeints will be the emunt of SalaryAid to
whloh a schoolwill be eliaibleiprovidedin no oaae will auoh
anauntaxoaad the apurovedamount of teaokaw’ ralariae. The
State SrperIatanden~-shall, subjeotto thepro&ione of thin
Act, upna appravalof the LegislativeAccountantgrant,to the
sohoolan &aunt of aid a~ will, with etate and .gouatyavailable
funde, togetherwith all other fuuda inoludlnStuition,maintain
the school for such a period and in auoh a manner aa authorlsed
in this Aot; providedthat schooldietriotsqualifyinsfor salary _~
aid under the pravlelonaaf this Ant may use this aid either to
maintaina school in the bane diatrlotor to provideeohool
faoilitieefor the bona fide soholastioaof the distrlotein aome
other sohool of higher rank. The applloat1anaehall be sworn
to by the county superintendent of all Ccsmnonecho01Distrlote
and presidentand secretaryof the board of trueteesof all
IndependentSchool districtaapp4ing for aid. School dlstriote
aooeptingaid under the provisionsof this Act ehall share in
the diatrlbutianof state and oounty availableschool funds and
in all other funds as hereinmay be provided.(Underecoring owe)
Hon. Hamer D. Eok, Page 8 (o-6931)
'We true-tthe above satisfaotmF15ammo your inquiry.
Ymm very tru4
AT!BXUKEYGEUi4EALOFTEXAS
By /a/ E. M. DeGeurln
E. M. DeGeurin
Aeeletant
EMDIbt-48
APPROVEDRO?. 23, 1945 APPROVED
OPmIoH
/a/ Carlo8 C. Ashley co&lMITTER
ET /e/ B.W.B.
FIESTASSISTAHT (xbaQw4
AT’lQRWEY GERERAL