We are in receipt of your~lo~tter of June 29, 1939, in whiah you ro- quest the opinion of *is dep~~nt upon the POllowIng question: "Is it neoehary far the County htiditer to i;ppro+e a~vouoher onthe Count Asailable School F+uud. after it has been signed and approved byths County Doand of Trustees and the Coun$7 Superintendent,+.in order for it tobe valid?"

In 1916 the'Galve8ton Court of Appe+ls held in Rouston Ratdonal Exohange Dmk ve S&o01 Distriot Ro. 2Ss,Rarris CounQ; 155 S.U. 589, that the oouuty auditor *sS nob authomed or.required to &ppreve vouchers drasn on fuuds of%b?,oW~~~n sohool diStriOt8 of the oo~lltgo Itrs point- 8OhOOl ‘fUXld8 MO, XrOt~ fund8 for the We ef belOX%+ ed Out iXl this O-0 tit ing to the county, but are state funds, and the counties hold suah funds a8 trustees for ihe publia free schoolse

w Aots of 1917, the present Artlole 1652 as passed, and Art%010 1653 ma8 mnendod so that said U-tioles now read PS folleust *Art. 1882. The rod&or hall in&all in his office a'sohool lodger showing au emurate rooeuut of all,f&s reoeived ,md disbursed by the oosmon seheol distriots of his oountyr a pond register showing all the soheol bonds issued hy %e ooamou sohoe& di~triots of his county, their and he Shall keep all rat0 of ilaterest, date i8SUd Uld aa@Ui~ &+s intorsst and sinking fund aooouut of such sohool bonds. *Art. 1653. He shll have oontinu~l aooes,s to and sh1Q.1 examine all the books, aoo:amts, reports, vouohers ,yd other'reoords of 'auy officer, the orders of the commissioners* oourt ,* relating to finanoes of the county, and all voucher8 given by the trustees of all co&non sohool districts of the county- and shall inquire into the oorreotiess of the same."

In response to an inquiry by the Co-9 Auditor of 9ri.s County, this deparimont rendered a aonferenoe opkiioti June 27. 1917; Book 50, page 1, in whioh it was ruled that the statutes a8 amended did not oonfer authoritg upon the county auditor to disapprove vouohers dram on sahool

Mr. Prank Wright, page 2 (O-1063)

funds, and by such disapproval prevent their payment. Again in 1927, this deparissent rendered a oacference opinion to Mr. H. A. Hodges, CcUnty Auditor of UIlliemson County. Ebok 62, page 337, holding that *sohool affairs of a county, and financial, are under the dmiaistrative supetision of the state and not the oountyr the oowty being merely a oonvenient unit through which the State faxncticn8.s The opinion further helds

%aare, therefore, of the opinion that the administration and disburse- ment of eohool funds is Under the ocntrol of the sohool bodies, and that this authorI* should notbe limited by aupervislon of the oounty auditor and other counts cffloials when euoR supervIsion has not been specifIcal- ly authorlsed. That the oo~iy auditor Is required to keep a record of bonds issued by the coasncn Bohool districts of his county, an interest and sinking fund aocount of suoh sob001 bonds, and an account of all school Alnds reoeived and diSbur8ed; and to examine and oheck the aorrect- nese of vouohers whioh have been given by trustees of oommon school diet- riots of the oounty, approved bythe county SUperin+XndeI!t8, and paid by the county deposiiuay~ That the oounw auditor is not required or auth- orized to pass on the legality of aocounts and vouchers for school funds nor to apprcve same.*

Article 2678a'provIdes that &en a resident high sohccl student is transferred wader osrtain oiroumstcnoes, hIa tuition shall be paid by war- rants dramn w the local board of trustees on the funds of the sending dis- triot and apprcved'by the Counw Superintendent. ly Article 2686 t&e couutp sohool trustiee, aotIng dth the oountg superintendent, shall apportion all availeble state end oounty funds to the'rohool distriots as prescribed by law. It is provided in Artiole 2687 @at* ?&,oh (oounIy) trustee shall be paid $3.00 per day, but not to sroeed #3S&O bn as~r one year, for tie +Ims spent in attending suoh meetings, out of fhe state and Couaty &n&Ala School Fund by warrant drawn on order of the~couuty Superintendent and sI@- , ed by the President of the County School Trustees, after approval of the

account properly sworn to by the President of the County Sohool ~rwetees.~ Under Article 2687, the Co~niy SuperInimndent Is required tc execute a bond in the sltm of ~l,OOO.OO, conditioned upon the faithful perfcnuenos of hi8 duties. Artiole 2690 glvee ti%Coun~ Superintendent general supervision of allmatters'pertabing to public eduaaU6zfId his county. Article 2893 prowIdes that: "The County Superintendent shall approve all vouchers legal- ly draun against the school fund of his ootaniy~" Ue.also call attention to Articles 2731, 2762, 282?a, 2829, 2830, R.GS.a.1925.

It is OUT opinion that it is not neoessary for the County Auditor to appxuve a voucher on the County Availaue School Fund, after it has been signed aud approved by the County Bard of Trustees, and the County Superin- tendent, in order for it to be valid.

APPROVSD JUL 13, 1939 YOU-8 V'3Z-ytI-U~ /s/W.F. hbere FIRST ASSIST&NT AYl’ORm GENWIL ATTORHEY GENERK, OF TEXAS CCC:Jd!RERlegw By/s/ Cecil C. Canmack

Assistant