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‘03 OFFICE OF THE ATTORNEY
AUSTIN
GENERAL
11
OF TEXAS
Iionorablo Honor D. WC
county Auditor
rsyette county
La cl-tulge, Texas -
Deer Sir:
Your letter rbqubstln& an opiu-
ion of this depertn iWing fOUr qll8BtfOn&3:
equirsa to audit
8 County Super-
the County and Oistrlot
on 1 i a in tho afffrae-
Suporintendont rcqulrea
ledger to the County
mob ror suah audit 5114 examination?
er question No. 2 in the negative
County Auditor required, and io it the
County Superintendent 50 pcrmlt the
tor to go to the Count Superintendent’s
exainfne and audft the i:ooks of the
latlng to such funds?
*4. Is the County Auditor requiroa to epprovo sohool
vouohors drnivn upon tbo verloun school funds wbon
suoh vouchers have been approved bjr.the required
number of eohool trustcae end thb County Sups&a-
tondent when the County Audltor’e books raileot
the2 there are not sufficient tunas in euoh ver-
lous runan to psy auoh vouohera?”
mnomb1.s Homer D. Eck, paOe 2
Apt101e 1651, Ftavlsod Civil statutes, provides:
‘The auditor shall have a goneml oversight of
all the books and recordo of all tho officore of the
county, district or Ststa, who may be authorized or
mqulrod by law to reo~ivu or oolloct any money,
funds, fooa or other property for tho we of, or be-
longing to, the county; and ha shall soo to tho
striat enforcement o? tha law go~oming county flnanoes.”
Artlols 1652.or said statutes, provides:
“The nudltor shall install ln his office a sohool
ledger showing an accurate account of all funds received
and disbursed by tho oomnon school dletrcioto or his
countys a bond reglsteP showing all the sohool bonds ls-
sued by tho comtzon sahool districts. or his oouatg,
their rated ir.tercst., date issued and maturity data;
aad hs shall.also km;, an lntor4at and rlnkLr.g fund
aooount of such sohool bc~9s.~
Article 1653 of eald statutes, provides:
"Es shxll have contIaua1 aocess to and shall
axamine all the books, aocounts, “repwts, vouchers
anb otter moorUs. of asay offioer, thv ordora of tho
comik3sloners oourt, relating to rinancca of th0 oounty,
and all voucbera glvem by tlan trustoo of all oommon
school d1stpiot.t of the county and ehrill lnqulro into
the cormotmss of same. ’
APtJole 16% or oaLd ltatutos, provldsst
“He shall preacribo and proparo the forms to be
used by all persons ln the oollcctlon of oounty rovenuoa,
funds, Peas ard all other moneys, and the mode and man-
nor of keaplng and stating their accounts; and the tine,
nodo and mannerof making their reports to the auditor,
alao the node and manner of msklng their annual report
of ofrio fees collected end dlaburmd, and the amount
rofundod to the oounty Sn excosa of those allowad un-
der the gana~l. fao bill law. IIe shall l-mm povor to
adopt and enroroa mch re~ulationo not innoimlntent with i
the oonatitutlon and laws, as ha nay datw uswmtlal
to the s>oody and proper oollootlon, chooklng and ao-
oountlng of the revonuw and other funds and fcoa ba-
longing to the oounty.”
Honorable Comer 2. Eok, paf$e 3
In our opinion O-2734 oonstrrllngthe above stotutee,
portioulnrly Artiolti 1653, BUPPIZ, we hold thfit the auditor h~o
acO6s8 to and authority to ox6nine all the booka, acoounts, ro-
port5, vouchers, and other rccor4f~ of all oounty o~flcsrs; and
he may examine ~11 VouOh6r5 given by trusteua of oo.mzionschool
dlstrlots, turthr pointing. out thct such exnsinatlon mey doubt-
loas be worked out between tha uudltor and sucrh ofrloere. Fur-
ther in our oplalon 0-2734-A, rsvicwlc~ ovary qu68tlon, we etat-
ed that the monn6r In whioh such datclls are to be worked out
is wlthlnthe dinoretlen of tha auditor and oannot be paa5cd Up-
on by this depart%ont.
In a cvnPGronce oplnlon, date4 June 27, 1917, found
illBook 50, 7agt 1, oT the o?inlons or the Attorney General,
it was hold thot thu statutes 0~8 amended did not confer upon
the oounty audLtor authority to d+approve vouchers ilrtiwnon
noCoo fun.18, en3 by such dlsnpprova1 prevent their pa;rr,ent.
In another conference opinion rendered lc 1927 thle deportmeqt,
in answering. a request from the oounty auditor of Yilliaunon
county, found 1x1 Book 62 on Page 337, opinions or the Attorney
Gtxieral, held that the oounty nudltor 10 not required OS au-
thorized to pass on the legality of' aooounts end vouohera Sor
sohool funds nor to npprova~same.
krtiolc 26g0,. RevLoad Civil 2itntutes, &vus the oounty
su?erlntendGnt denera auparvlsion of all mattore pertaining to
public uduoetlon lrt his oounty. Rrtfcls 2593 of f3sld atatutoe,
provides: "The county superintanlent shell approva.all vouchers
lceally drawn against tho school Lund of hla ccunty. ...n 30
quote from the.1917 oonfaronoo opinion a6 followo:
*2!ls(tho aounty audltor'5) niithority to exomlne
into tho oorrootness of such vouohera to our minds
was oonforred merely for the purpose ot giving him
the right to eudlt ouch vouohers and if in hla judg-
IfNAt tho 5em6 w6ra unlawfully drawn to report the
581~8 to the proper authorftlao of th6 oounty, for
euoh nation ati night bo indicated thoseby."
It is Gppnrent from tho rorogolnt: authoiltios, that the
auditor shall have &oces8 to 611 the 'iooks, accounts, reports,
vouohors,ond othur rocorus o t ,the county school superlntandont
rolatlng to aohool funds, for the purpose or examining and verL-
fyin& the oorrootnoas thereof and nuke inquiry into the.oorrGot-
llQ58or same.
_ -_.
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263
Ronorable IIomer I). Eak, pnge 4
In aonneotion wlth the foregolnff, we 6re attachin,?
horoto OOpiGB of our opinion8 O-2734 and 0-2734-A for your ln-
formation. .
Msworlng the flret thrbe quoetions preScntod in
your requoot, it Is the opinion of thla department that the
county auditor is required to exaalne and vcrliy nil tho books,
accounts, reports, vouoheru, and other raoor3o of the county
cupcrlntandont thclt relate to the conanty and dlstrlot school
funds. The detail@ for ouch oxamlnatlon and manner ln Mloh
it 1s worked out la wlthln the dhoretlon of the auditor.
3.nsveriny your quoatlon X0. 4, it 16 the oplnlon or
thSs departtint that the oounty auditor is not required to cp-
provs 5ohool vouchers drawn upon the various School fronds where
suoh vouchers have.tbeen approved by the required number of
trustees and the county superintendent..
Yours very truly,