Case Information
*1 Honorable James R. Kitties Opinion No. M-955 County Attorney
Henderson County Courthouse Re: Authority, of a County Athens, Texas 75751 ,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. do this?"
“Question: Can he legally 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 of supplies *2 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, 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 1660 and 1661, Vernon’s Civil Statutesi ar,e complied with.” 1660, Vernon’s Civil Statutes, provides:
“All claims, ,bills and accounts against the ,county,must be filed in ample .time 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 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 is hereby authorized to ,administer oaths 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 the use of said county or any,of its officers, un- less, in addition to other requirements law, there is attached thereto a requisition *3 Hon. James R. Kitties;
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 duplicate to be filed with the purchase, the county auditor, and the original to be delivered to the party from’ whom said pur- chase is to be made before any purchase be made:.. All warrants on the .county trea- surer, except warrants 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 the county 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 t,he finances of the county, over the exercise of such oversight with.reference to purchases made and expenses incurr,ed 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 In view of the foregoing and and expenses.
in view of the facts given, is the opinion of this department that the county auditor is not authorized to require, as a prerequisite 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. ” *4 our opinion is that the County
In view of the foregoing, 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, is the duty of the County to approve such 1660 and 1661 are complied with.
The County Auditor is not authorized to require as,a prerequisite
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