. ’ 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eonorable ;P. P. tierma, Jr. 

county Auditor 

Xaller County 

i%empstaad, Texas 

Dear Slrr 

de are in reo 

the opinion of t 

quote rrom yo 

communication re+esting 

e above stated matter. ;‘le 

em it neceamry for 

king and oversight 0r County 

horlty to require that I 

ty purahaaes? 

en for requisitions to be 

urohase , County Judge, and 

.iowever queetlon has arisen a8 to 

can regaire that he approve requiai1661 !& C. 3. memia tia oover the questioers Who rhall sign requiraition; hawaver 

ouch Artlo~i=a not prealudo the Auditor’s re&rement or approval, in addition, ii such 

6uditCW deemed it nsoem~ary ta th6 ‘-pro&r polleetion, oheoku and socountiq (italias mind) 0r the 
. . 462 

iionorabls ‘ii. P. iiarmr, Jr., pa69 2 

revenues and other fund8 end fees balongine to the 

county’, as stated in Articlr 1656. H. C. S. 

*For the *propar . . . sooountiug or the Reveauas 

and other fun68 and tee8 belonging to the county* 

under Article 1656, I deem thle neaeeserg, for the 

4iaplo resson that it is neoserery that I reriry 

thst ruoh funds are availsble ior the purchase under 

the budget end thet purahsre mot8 other requlremants 

or ler. 

-If I o8n not epprore a purohaao before sanm in made, 

than ea Z uudrr8knd the sltustfon, eny purohssa msde 

for mstrriel8 or aerviaer used by the county, oan be 

aolleoted tar by suit whetFor not such purchase 

aonionssd to budget or other rec,ulremmtr of law. 

-It is maoh awe practical to r4jeot auah purohasa 

berore it is smdr--by rafualng to sign raqulrltion 

y ther*for--than to rejeot dam4 aftar it ia made, and 

arter auoh aaterlels or aervia=a used by the 

7sizY. This ia an Invitation to law suits to oolloot the amounts OS suoh purohsser. 

*Thereron, ror the rbcsonr ateted 8bovs, I deea it 

neaeseery that I, 68 Auditor, el8o siern daoh requisltions. 

‘04 1, as Auditor hsvs the authority to require ng 

signature on npuiaition in atlditlon to the other 

r4Qair4asntr OS 8 r4puirltio5P 

“1 an not a purahe8Ing agent. 

“1 shell greatly appnoiak 8s prompt a reply as 

posslblo regards this met&or, rI.llce It in 0r glwat 

lmportano~.80 me, and sl~ao I 8h411 not know uhdt 

aours to parour until I heer from you. Ho doubt 

you h8r4 nndond l p r ior o p inio n r ega r ding th i8 

mdtter. but I. rail to rind 8enm in my three rolumer 

OS opidon book&- 

YO en inrormrd by th4 st4t4 oomptroll4r*r 0rri04 th4t 

ounty ofriaorr la nrllor County 41.4 aomp4nr4t.d OA th4 basks 

r r448 semsd by thOm in their orriaial oapeoltl4a. Tar the 
. ’ 

iionorable ki. E’. Eermd, Jr., PirtP 3 

purposes of this 0pini0A w4 shall confine our disCllSsiOA t0 

the statutes sppliaable to counties operating on a fee basis4 

GeAerSl provisions with reference to the purchase Or 

suppllss ror the us4 of the county are found in Articles1638 

and 1659, Vernon’s llnnotatsd Civil Statutes. 

Article l638 providers 

?3ido shall bs ssk4d ror all auppli4r.~for 

stationery, books, blanks, records, and other 

supp114s ror the various orrioers ror which th4 

aounty is r4quired to pay, and the purahs44 msde 

rrom th4 1ow4at bidder, sitar rmAg said bid 

with the Auditor for r4aord.m 

Article 1659 provIdeat 

YNpplies of every kind, road and bridge mstorial, 

or any other meterlal, for the use of said county, or 

any of its officers, departmanta,or Institutions must 

be purchased on competitive bids, tha contract to be 

awarder% to the party who, in the judgment of the aommisaionerr court, hss eubmltted the lowest and bsot 

bid. The aoanty auditor shall advertlss for e period 

or two wseks in at least ant daily newspaper, publish4d and ciraulatqd in I&s ooucity, for suoh euppll4r 

and material aaoordlng to epaaitiaetlonr, giving in 

delis11 what Is needed. such sd?4rti84m4AtS shall 

state whera the apeoifiaatioA8 are to b4 found, end 

stiall giv4 the tim4 aAd place for receiving such 

bids. AU such competitive bids shall b4 kept on 

file by th4 oounty auditor as s part of the zwaords 

of his Ofiice, SAd shall be subject to fASp4CtiOA 

by any OAQ d4SiriAg to 844 them.. Coziest Of all .~ 

bids r4o4irsd shall b4 fUAi4hed by the aouuty 

auditor to the county judg4 and to tha aommleslon4rs court; and when the bids reaelvrd are not 

satLsraatory to th4 said Judge or county aommiseloA4r8, th4 auditor 4hall nj4at raid bid4 end 

n-adv6rtiru for A~W bids. In 0eses or 4m4rgonoy. 

puroharrr not IA 4x0488 or 0114 hnnar~d and arty 

dollars f+y bs msde UpOA raqulsition:.~ 80 be ap 

proved by the aommissionere court, without advertlefng for aompetltirr bids.* 
464 

.ociorable ii. 1. .:ams, Jr., 3*g4 t 

F~rorlslon8 pertairniig to thr pirohaass or arrtdn suplfer by th4 c@mir4lcm4rr * court BSO rotid ia AXTXG 23xb 

;;dita”,d seotion 1, Arti 389yb, ir4mion~r Anootstad Civil 

. 

Art.1014 2358 proqld6s; 

*Thr ooiiiialrsionero 

of r4aor8, s4r oontraot 

oourt by an order entered 

as homaluf tsr ~rosaribod, 

. -. sith soma ruitablo far&on or prsonr zo suppry tne 

county with b&m& b@oks, a11 l4.@1 blaons and l t+ 

tloiiwy 88 k#y b4 rd&r4d by 14~ ta 'b4 ~urAls&d 

tii4 oopatf orricialr.~ 

Article 2359 prooid6st 

Vh4 aamirslan4~r oourt sir&U advJrt%w, ?t 

lsast 01104 in 4rorr two yrtrr, ror 444144 prop08414 

to furnl4h blati boakr, 14gal blanks, rtatlorrr~ 

ssd such otbsr printlAg 6'0 ieey 54 m&red for the 

county for the terra OP ouoh eoiitratot, plod shall 

mc4fvo aaparato bids ror the difi#ZvAt alaeo4s 

heninafter dseigzuitad. iiuoh adv4rtlwrawAt ohslf. 

b4 01184 by the couiatp elurk, who sb8ll notdfy by 

regiatereb l4tt4r, aash nawspswr aud jab prir,tina hotlo in !&ho oouafy, and at l~srt thaw 

stationery and prtnting hew348 lo th4 istetsx, 0r 

t9r time raid oontrnct lrr to &CJ erati@d, lurd of 

the wobabla emat of 8uppller noedad.* 

1;4OtiOA 1, Artiole 3699b JU?OV~~QS~ 

"Th4r4 shall b& ellowd ta C;ounty fud~346, Clar~r 

of thm 0istrlot end county r^ou.rts smrlris, County 

‘Trsasurerr, .X%x Assoasors and Co 11. CCtOrS, SUeh books, 

SitCitiOA4~, inoludin 

plalnlr, #Ad otti04 f 

blw mu baodr and aluIc ao+ 

UTA~tUlW a* My be 54e4rs8ry ror 

thalr ofHoa#, to be prfh far on the order of the CORaission~rs Co& oub~of the aounty Tr~esrury; and rut%- 

sblr OfriO Shau 8180 k pTOTide& by t&8 COadSS~OA~rS 

GOUT% for wit Oc tiOOT8 a$ a m l xgwle@ or 8he ooullty. 

And suoh books aad stationery es ore neoorsr~ in th4 

performmoe or th4lr huti shell 8180 be rum3.sh44 

Zurtio4s or th4 P4eo4 by ‘rclld Coamirrloa8rs Court. 

. 2ovlded all puroh4ses her4Ln must be ogprovad by 

th4 c ssloA4ra Court and met be cm&4 u.nd4r the 

pr0Ti p”iOA8 ’ Of Art1414 1659, ii8ViS4d Civil ststUt48 

of 'ADas8, lY25.. 
465 

Donorable iv. P. iWrm0, Jr., page 5 

Provisions pertaining to purohaaes and %xps,ndItams by 

county offiosrs ror certain items; when said orfioers are aoupensated on a ree bawe roua in 3eetfon (a), Artiale 

3899, Vernon~s Ahnotated Clvll Statutes, lhloh provides In part 

as r0iiow8; 

*At the olose or aaoh month or his tenure or 

orrhs eaoh orriccr naned herein who is oompenaated 

on a roe basis shall make as part of the report now 

required by law, an iteaised and sworn statement of 

all the sotual and neoesssry expenses Inourred by 

hF4 in the conduot 0r his orrio%, saoh as stationery, 

stamps, telephone, promlums on orrioials* bonds, Ineluding the ooat 0r snrety bon&r r0r hia mputies, 

~prea.Ium on fire, burglary, theft, robbery insurance 

proteoting pub110 funds, traveling exPens%s and other 

eeoeosary expenses. The ComuIssion%rs~ Court of the 

oounty or the Yherirf*a resIdeno% my, upon the 

WrlttenSnd sworn applioetlon Of the Sheriff stating 

the nooeasity therefor, purchase e:quIpment for a 

bureau of orlainal identifloation suoh a% cameras, 

fingerprint oards, Inks, ohemioals, microscopes, 

radio and labora tory equipment, fillng oarda, riling 

cabinets, tear gas and other eQuipsent In keeping with 

the aystsa In we by ths Department or Publlo Satety 

or this 5tate or the United 3tates Department or 

JUatlO% and/or Bureau Of Criminal ldant5fIoation. 

Ii auoh expenses be lnourrsd Ia oonneotion with any 

partloular CBEB, suoh statement shall name suoh case. 

Such expense aooount ahall be subjeot to the audits 

of the Couaty Auditor, if any, otherwise by the Coni mIasIonars~* Court; and If lt appears that any item 

or such expense was not inourred by suoh 0rri06r 

or suoh item was not a neoesaary expense or ofri00, 

mob Iteln shall be by suoh auditor or oourt rejactod,.~ 

in whioh oaao the oolleotions of ‘suoh item may be 

adjadioeted In any oourt or oompeteat jurisdiotion. 

me amount of aalariea paid to Aaalstants and Deputies 

,shall also be clearly #hOrm by suoh orfioer, giving 

th6 nsae, position acd amount paid eaoh; and In no 

event shall any oifioer show any gnater amount than 

aotnally paid any suoh Assistant or D%puty. !Pha amount 

or sush expenues, together with the amount or aslari%s 

paid to Assistants, Deputies an6 Glarks shall be paid 

auf or the fees earned by suoh orriesr. . .a 

In Opinion 36. O-1753 this d%partment passed upon queotlona relative to the Interpretation of statutes pertainlog to 
466 

iionorable U, P, treraa, Jr., page 6 

the mnner and inethod 0r purohaees by oounty orrioers ror the 

~6% of the oounty and upon %xpenditur%s authorized to be -de 

my oertain oouuty ofrloers In the, oonduot of their orrioes. $6 

we enolosing a oopy or said opinion ror your oonvenI%no%. 

ieid opinion held that Artioles 1638 and 1659 were general 

statutes applfoable to the purohaee of supplIes, an4 that 

~rtioles 2358, 2359, =I eotion 1, Art1016 3899b, and Section (a) 

irticle 3899, ‘aupra, Nero sp%oIfie statutes r%latIng t,o the subleot or purohasa oi oertaln suppli%s and th% asking Of oertain 

~xpendltws. It was further pointed out In said opinion that 

rhere there is a ge5eral statute deellng with the subjaot, and 

it the same tims l peoial statutes relatln,g to a portion oi the 

taze subject in a aors debit0 way, the oorreot rule or statu- 

;ory oonatrustion In suoh 08~s Is stated la the opinion of Lx 

‘arte Townssnd 144 S. iv. 628, 6&l, as follows: 

*It is aloo w%ll establish%4 that, where ona 

statute deals with the subjeot fn oompr%h%nalv% 

term and another statute deals with a portion of 

th6 a.+% subjeot In a sore d0rieit0 way, the two 

should be read together, If poaalble, with the 

view to giving 6freet to a conaIstent legIslatIv% 

policy. Xowever, If there Is any neoessary aonrllot between two suoh laws, the speoial will 

prevail over the ge5eral statutw. Where ths 

speoicrl ntetute la plakmr, it will be regarded 

as exoeption to, or qualifioation Of, the rior 

general one, and, when the genema sot is P afar, 

the speolal will b% oonstrued as readning an 

exoaption to its terms, ualeas- it Is r%pale4 in 

express words or by IatplloatIon. cyo. 36 1151) 

Rodgers v. United States, 185 U. 8. 83, 2kStip. 

. ct. 582, 46 L. lsa. 816; Rosentra5s v. u. a., 

165 u. 5. 257 17 sup. Ct. 302, 41 L. &dr 708; 

LazonbJ v. S&they, 151 ILO. App~ 285, 131 S. Vi. 

708.” 

he opi5ion rurjihr pointed out that srotlon (a) of Art1016 3899, 

upra, oontePaplak4 the purchase 0r the ltmu rnumrated by the 

frfcerb or t&u oOtity as show5 by the ~quIrem%nt that all of 

uch pnrohaaos or expenditures Jaunt bo ap roved by the oouaty 

aditor, if any or oth%nisa by th% aoad asla5ers~ oeurt. Aho, 

2 thl8 oonaest~on we oall your attention to thi raot that Ar101% 3891, Jeraon’s Annotahd Oirll statutes, bp00iri06u.y 

rOVide8 ror the peywnt of the expanaos authorized under 

rtiole 3899 by the orrioor hb86lr. Said opinion further 

sld that the purohaue of legal blanks 

JPPlIes by the oomaIsaIoners* oourt o 

stationary ana siroilar 

$ the county itbelr, Is 
. 

1 467 

Xonorable ‘if. P. ‘JlroU, Jr., pew 7 

aontrolla& by the prowlrio& of Article8 2358-2367, and Beotion 1, 

artiola 3899b, a8 to the aannar or 8uoh purchaear and the manner 

or 8rr00ting ao0ptitir~ bid8 thereunder; and rurther that the 

emarganop provision8 or Art+* 1659 are applioabla to purahese8 

by the oO,ami88ionarr)' OOkirt Of 8uoh 8~pi~~l.ia8; and th8t the pWo!msa of oartein 8Upplie8 by the, oounty DffiO0rS who 41% aOnQ34nsated Oil 8 r00 b48i8 5.8 OOntl-Ollad by BOOtiOn (a) Of AJZtiOl0 

3899, dupra, rayuiriw 8UOh puroha8er to be subjaot to the audit 

or the county auditor, If any, Otherwise by the COL&Ui88iOnar8' 

aourt. 

Thus, under our atatutac), In a oounty operating on a r08 

bBSi8, them 8l'4 thX00 @+RerEd 01888itiOatiOll8 Or &Woh88a8l 

(1) rhm~a puroh8sar mstda under oontraot by the 

ooavnla8foners* ooant, ertsr the advartiring 

iOr bid8 88 providrd by kW; 

{2) Saarganoy purohWa8 (got In bIGa88 or ~150.00) 

made by r*C318i8iOlI 8&.tpMWd bJr the OOmmi88iOnar8* oourt a8 authorized under Artiola 1659; and 

(3) Oartein puroh88ar snd axpa4ditura8 by aouaty 

ofriaerr 8UthOrizad to be peid out or thsir 

rer8 of ofrfoe,. 

‘Share 8upplie8 h8Te bean 3NXOh88ad under oOntr8ot by the 

:oD3lQlasionar8’ oourt or under axiarganoy rttqti8it~Oll8 authorized 

)y the CO0Dli88~OIl0r8' OOW't, the fMOtiOII8 Or the OOUUty audltor 

cith reepeot to euoh puroha868 era defined fn Arti 1660 and 

.661, FxTAO~'S Annotated Civil .%8tUt’ik, iJndor the QrOVi8iOIl8 

ri said Artia~es the County Auditor'8 rUIIOtiOiI 18 to amnina 

'611.. 018i.1~8, bill8 and aooount8 against the oounty* (Art. 1660) 

md "he 8h811,not audit or approre any 8uoh olati unlea8 it 

ia8 bean contracted a8 provldrd by law, nor ant 8OOOUQt ior 

;ha purchase Or 8Upp1ie8 Of 08tePi818 iOr the u8e Or raid oounty 

'r 8ng Or it8 Orri00r8B ~dO88 in addition to other raqulreaLlt8 Or law, there i8 attaohaA themto a mqUi8itiOa signed by 

ha otfloer ordao~ 8US4 end 8pQrOVed by the oount~ judge. said 

aquisitfon ~~28% be made out and ri&nati and approved in tripliata by the aald OmOer8, th8 triplioak to remain with the 

rri08r da8iPbg tihe purahau , the duplioate t-0 be tiled with 

ha oounty audltor, 8nd the original to be, delivered to the 

arty from whom said pufoha88 i8 to be ntada before any p~Ch48a 

hall be made." (Art. 1661.) 
. . ‘. 468 

Lonorabla if. P. 2arm8, ?a&* 8 

;i:ith rafaranoa to the matter or raqulaltion8, artlola 1661 

clearly 8tata8 that requisition8 nre to ba slgnad by the orrioar 

making the purohasa and approved by the county jud&e. #e find 

no authority for the oounty auditor to mqulm, a8 a praran,uisita 

to approval of a olnlm baead on 8uoh ~urohasa, that tba raquisition shall be al&nab or approved by him when the purchase 18 rnada. 

3aotlon (a) or Artlole 3899, Vernon*8 Civil Statutarr, 8upra, 

authorizer expenditure8 ror erpenrar incurred by oounty OfflOlai8 

who are compansated on the fee b8818 iIl the OOAdUOt Of their 

OrriO08, ruoh 48 8tatiOnary, 8tUQ8, telephone, premium8 on offlcials' bonda, lnoludlng the oost of surety bond8 for hla deputies, 

premium8 on rlra, burglary, theft, robbe& insuranoa ljrotaottig 

pub110 rUad8, trqvaling axpen8a8 an6 other naoa88ar~ expanse8 

subjaot to the audit of the oountf auditor, If any, otharwi8a by 

the commia8lonar8~ oourt, and ii it appears that any item or 8uoh 

expanse we8 not lnourmd by euoh orrfoe~ or such Item we8 not a 

recasaary ax~anae or orrioa, suoh Item 8hali ba by 8uoh auditor 

or court rajaotad, in whloh u8aa the ~oiiaotlon8 Of 8u4h tte4 

may be adjudlcatad,ln anp court of oomptant juri8diationi ~The 

amount or 8uoh expunae8 shall be paid out or the rd.8 earned by 

such orrloar. With rafaranoa to 8uoh items 0r expanse lnourrad 

by oouuty Offloar8, we find no authority for the oounty auditor 

to raqulra hi8 approval of 8UOh Item, of ax~an8a at the tima euoh 

expama i8 lnourrad, 48 8 prepqui8ita to iai8 approval or an 

orri0d3 axpenaa aaoount.. The OOIMty auditor*8 ftltlotion i8 to 

audit such axpanra aooount, a/tar the mport haa bean rubmittad 

by the ofrloar to determIne whether 8uoh ltam of l xganea hare 

teen aotually jnaurrad and am naoaeeary In the legal oonduct of 

suoh ~frioa. 

Altho;lgh tha ootmty auditor ha8 general ovar8ight over the 

Sln,anoa8 or tha oounty, tha exarolw.or suoh ovar8ight with mraranca to QIArOh4808 made and axpan incurred for the use Of the 

county or by .~artain offloar8 In the oonduot of their OfriOCI8, i8 

darinad end aontrolled~ by the OpSOifiO provi8ions. or the 8t4tdte8 

Pel'tainin~ t0 8Uoh pllrOhe8a8 8nd eXpen808. In view or the rom6oing and in view or the raets given, it 18 the opinion or thl8 

dapertiant t&at the oounty auditor tr not authoriaad to mquim, 

a4 a.prarequl8ita to hi8 approval 0r a olalm or ltaa8 or axpanre, 

that 411 raqui4ttiOn8 for 8Ueh puroh48a8 or expanre item8 shall. 

be algnad or approved by him at tha tiae the purchase 18 made or 

the expanse I8 inourred. 

‘Se trurt that tha foregoing fully answer8 your Inquiry. 

Your vary truly,