5806 

THE ATTORNEY GENERAL 

OF TEXAS 

-____.~ __._ _.... -~- 

honorable Dean Martin 

County Attorney 

Grayson County 

Sherman, Texas 

Dear Sir: 

Re : Whether Grayson County may disburse funds from the four constitutional county funds to acquire 

lands, easements, and rights-ofway needed for construction of 

water control and soil conservation structures, and related 

questions. 

Your request 

part as follows: 

for opinion from this office states in 

"The Grayson County Commissioners' Court by 

its order passed on March 6 1962, entered into 

an agreement with the Unitei States Department of 

Agriculture Soil Conservation Service wherein the 

County is to furnish funds for certain phases of 

construction and maintenance of water control and 

soil conservation structures to be built by the 

Soil Conservation Service. 

Opinion NO. ~~-1382 

"Section 1, Paragraph A, of the agreement 

states the County will acquire without cost to the 

Federal Government such land, easements or rightsof-way as will be needed in connection with the 

works of improvements. 

"Section D, Paragraph 4, of the agreement 

states that sufficient funds shall be budgeted 

annually by the County to carry out the maintenance of these structures as provided by the contract. 

"Grayson County has taxes levied for the 

four constitutional operating funds as follows: 

General Fund 

Road and Brid&e Fund 

Permanent Improvement Fund 

Jury Fund" 

You then ask the following three questions: 
Honorable Dean M&In, pa:e 2 (Ww-1382) 

"1 . From what existing Grayson County Fund 

or funds can monies be legally expended to acquire 

land, easements or rights-of-way needed for the 

U. S. Department of Agriculture Soil Conservation 

Service In connection with construction ‘of water 

control and sol1 conservation structures? 

“2. ,From whet existing Grayson County fund 

or funds can nonles be legally expended for the 

malnterance of water control and soil conservation 

structures constructed by the U. S. Department of 

Agriculture Sol& Conservation Service? 

“3 . If your ruling is that Grayson County 

has no existing funds from which the above expenditures can be made, then what is the degree of liablllty of the County Auditor and the’suretles on 

his bond, If said auditor approves warrants lllegaily drawn on existin& county fundsF 

Your letter also informs us that Gra 

not oomplled With the provisions of Article 

son County has 

7 d 8a of Vernon’s 

Civil Statutes, which provides in part as follows: 

"SBC. 2. From and after January 1, 1951, the 

several counties of the State be and they are hereby. 

authorized to levy, assess and collect ad valoren 

taxes upon all property within their respective boundaries for county purposes, except the first Three 

Thousand Dollars ($3 000) value of residential homesteads not to exceed thirty cents (304) on each One 

Iiundred Dollars ()lOO) valuation in additior? to all 

other,ad valorem taxes authorize 4 by the Constitution 

of the State, provided the revenue therefrom shall be 

for Farm-to- 
5807 

Xonorable Dean Martin, page 3 (~~-1382) 

I, 

. . . 

"S8C. 5. Thefunds transferred to the 

Flood Control Funds shal.3 be under the jurisdiction and control of the Commissioners Court 

of such county and shall be uaed solely for 

Flood Ccntrol purposes. All or part of said 

funds may be used in connection with the plans 

and programs of the Federal Soil Conservation 

Service and the State Soil Conservation Districts and the Statr Extension Service, Conservation and Reclamation Mstricts, Drainage 

provided that such plans for improvement are' 

;;rnT8d by such county and political subdivi- 

. (Emphasis added) 

In dttCEn8y Ceneralls Cplnion NO. VW-595 (19591, the 

writer was ccncerned with the situation wherein the Kavarro-Hill 

County Soil Conservation District had not complied with the provisions of Article 7dt8a OS Vernon's Civil Statutes, but desired 

to construct and maintain dams nevertheless. Since no county 

tax funds were therefore 1evieA for this purpose,'the opinion 

held as follows: 

9avarro County can 9 end tax money to 

maintain dams conetructed % kvarro county by 

the Kavarro-HI11 Soil Conservation District unIn addition Opir&n N-596 (1959) also held that funds 

could not be expended for the maintenance of soil conservation 

projects Mess there was ‘a comsllacce with the provisions of Artic18 7C48a. 
Honorable Dean Martin, page 4 (W-1382) 

Subsequent to the release of the above cited OPiniOnS, 

the Legislature passed Article 1109k and in Section 3 of said 

statute specifically authorized the A isbursement of Permanent 

Improvement Funds for carrying out the pUI’pOS8S of the Act. 

However, an inspection of that statute leads US to the COnClUsion that its provisions were to apply when a soil conservation 

di ri t water control and improvement district 

?iz%& 

or drainage 

had been created. No such district having been created 

in Grayson County, it follotls that the provisions of Article 

1109k. do not apply. For the above stated reasons Article 1581e 

is likewise inapplicable. 

After a consideration of the above authorities, we advise you that Article 7C48a represents a detailed method for the 

establishment and maintenance of Vater control and soil conservation structures, and that no tax money may be expended for the 

purposes outlined in your letter unless taxes were levied pursuant to the provisions of Article 7048a and for those purposes. 

Many opinions from this office have held that disbursements may 

not be made from the General or Permanent Improvement Funds for 

the purposes outlined in 

ions Nos. O-37 (19391, c 

our letter. Attorney General Is Cpin0- 13 (1939)) and O-629 (1939). 

Since Grayson County has no Flood Control Funds, you 

are therefore advised that Grayson County has no funds available 

for purchasing land and rights-of-way 

water control and soil conservation s c 

or for the maintenance of 

ructures. Your first and 

second qUeStiOnS are accordingly answered negatively. 

As to your third question, If the County Auditor approves warrants drawn on the four constitutional funds to pay for 

any items in conjunction with the water control and conservation 

structures, it follows that such disbursements were unauthorized 

by law and consequently illegal. 

After the County Auditor has assumed his office by making bond and taking an oath according to the provisions of Article 1649, he is governed by Article 1651 which provides in part 

as follows: 

“The Auditor shall have a general oversight of 

all the books and records of all the officers of 

the County, district or state, who may be authorized 

or required by law to receive or collect any money, 

funds, fees, Or other property for the use of, or 

belonging to, the county; and he shall see to tb 

strict enforcement of the law aoverni2lg county finana.” (Emphasis added) 

In addition Article 1653 states as follows: 
5808 

Nonorable Dean Hartin, page 5 (w-1382) 

“He shall have continual access to and shall 

examine all the books accounts reports, vouchers and other records’of any officer, the orders 

of the commissioners court, relating to finances 

of the county, and all vouchers given by the trustee of all common school districts of the county 

ma shall inauire into the correctness of same.” 

(Emphasis adLed) 

Artiole 1660 states‘as follows: 

“9ill claims bills ard accounts against the 

county must be filed in ample time for the auditor 

to examine and approve same before the meetings of 

the ccmmissloners court. No claim bill or account 

shall be allowed or paid until it has been examined 

and approved by the county auditor. The auditor 

shall examine the same ard stamp his approval 

thereon. If he deems it necessary, all such accounts, bill,‘or claims must be verified by affida-. 

vit touching the correctness of the same. The 

auditor Is hereby authorized to adninister oaths 

for the purposes of this law. It 

Article 1661 states as follows2 

*less it has baen contracted as nrovlaed bv la::, 

nor any account for the purchase of supplies or 

materials for the use of said county or any of its 

z;f;kFs unless;ln addition to other requirements 

there is attached thereto a requisition 

slgned’by the officer ordering same and approved by 

the county judge. Said requisition must be made 

out and signed and approved In triplicate by the 

said officers the triplicate to remain with the 

officer deslr&g the purchase the duplicate to 

be filed with the county auditor, and the orlgiral 

to be delivered to the party from whom Said purchase is .to be made before any purchase shall be 

made. All Warrants on the county treasurer, except warrants for jury service, must be countersigned by the county audltor.VB (Emphasis added) 

Under these rules it is ok opinion that the County 

Auditor ana the sureties on his bond are liable for the amount 

of c!oncy or disbursements he a?)proved !:ithout. proper authority. 

This conclusion results from a*vlolotion of the terms of his 

bond %onditionod for the fait!tiul performance of his duties,” 
Honorable Dean Martin, page 6 NW-1382) 

as required by Article 1649. .OpiaiOn PO. O-4715 (1942)..' And 

153 S.W.2d 2% (Civ.App. 19'tl); 

2 S.W. 291 (Clv.App. 1917, error Y ref. 

Since Grayson Count has not oomplied'with the 

provisions of Article 7 0s 8a of Vernon's Civil Statutes, there are no existing funds that my be expended for the purchase of land or maintenance of 

water oontrol and soil conservation structures constructed by the U. S. Department of Agriculture 

Soil Conservation Service. 

If the County Auditor approves Illegal and u& 

authorized disbursements drawn on existing county 

funds, hsand the suretles on his bond are liable 

for the amorrnts Illegally expended. 

Yours very truly, 

WILL WILSGN 

Attorney General of Texas 

APPRGVED: 

OPINION COML3ITTE& 

W. V. Geppert, Chairman 

'Malcolm Quick 

Mar an Nesbitt 

Dudfey M&alla 

REVIXWED~FGR THEATTGRNEYGE~PAL 

BY8 Leonard Passmore