This department has considered your request for an opinion under date of August 6, 1942, wherein you wish to be advised whether or not it is legal to pey the postage, stationery and supplies, telephone and telegraph and other office expenses of the county superintendent out of the general fund of the county.

We encloseherewith a copy of our Opinion No. o-1781, approved February 20, 1940, wherein this department held that the county auditor is without authority to approve end direct payment of a bill for postage presented by the county school superintendent and charge the amount of the bill to the general or any other fund of the county.

Article 2700 of Vernon's Civil Statutes as emended by Eouse Bill364, Acts 1941, Forty-seventh Legislature, provides that in making~the annual budget for County Administration expenses the county school trustees shall make allovance out of the State Available School Fund for salary and expenses of the office of the county school superintendent and the seme shall be determined by the resident scholastic population of the county. This statute further provides, ". . . and the County Board of Education may make further provisions as it deems necessary for office and traveling expenses of the County Suprintendent; . . ." Thus the County superintendent is given an expense allowance to take care of office expense and as pointed out in the opinion enclosed, the items you mentioned such as stationery, telephome and telegraph, likepcstage are items of office expense.

Article 2362, R. C. S *, provides for end specifies the four classes into which stationery is classified, and Article 3899t1, Vernon's Annotated Civil Statutes, in Section 2 thereof, provides that suitable offices and stationery and blanks necessary in the performance of his duties may in the discretion of the commissioners' court be furnished to the county superintendent and may be paid for on order of the commissioners' court out of the county treasury. These authorities are set forth In the *2 Honorable Sidney A. Sparks, Page #2 (O-3341)

opinion herewith atteched, wherein it is further held that under the provisiona of Articles 2688 and 3899b (Section 2), Vernonus Annotated Civil Statutes, the county conrmissionersP court has authority to purchase for the use end benefit of the office of county school superintendent furniture and only such office supplies as would come within the classification "stationery" so classified in Article 2362, supra.

It is therefore the opinion of this department that the county auditor is without authority to approve end direct payment of e bill for postage, telephone end telegraph expense incurred end presented by the county superintendent and charge the eraount of the bill to the general or any other fund of the county. Where the commissioners' court authorizes the purchase of such stationery clacoaified and within the provisions of Article 2362, Vernon's Annotated Civil Statutes, the auditor has authority to approve end direct payment for such stationery and charge the awunt to the general fund of the county.

Yours ve:ry truly ATl!OlUVEY GEWEMLOFTEKAS s/Wm. J. R. King BY

Wm. J. B. King Assistent Wl4K:I.M

ENCUXURE

APPROVE3 AUG. 24, 1942

s/ GERALD c. MANN

AlTOlUTE GENEFALOP TEXAS

APPROVED OPmION COMMI'EEE

BY B. W. B.

CHAIRMAN