Honorable HenryWade OpinionNo. M-102

District Attorney Dallas County Re: Whether theDallas County Dallas, Texas 15202 Auditorhas the authority to carry out certain delegatedduties authorized by
an order of the Commissioners Court of Dallas County pursuant toArt. 4494n, Vernon's Dear Sir: Civil Statutes.

Youhave requested the opifiion of this office on the following question:

Does the CountyAuditor of DallasCounty have the authority to carry out duties authorized by CommissionersCourt Order No. 44304,dated April 3, 19671

Article 4494n,Vernon's Civil Statutes,governs the creation and operation of the County HospitalDistrict inDallas County. Section 6 ofArticle 4494n reads as follows:

"TheCommissioners Court of any such county shallhave the power to prescribe themethod and
manner ofmaking purchases and expendituresby and for suchHospital District, and also shallbe authorized to prescribe all accountins and control procedures, or may delegate any or all such powers to the Board ofManagers of such Districtby the adoption of an appropriate resolution or order to that effect. The Hospital District shallpay all salaries and expenses necessarily incurredby the county or any of its officers and agents in performingar.y

dutieswhich may be prescribedor required under this section. It shallbe the duty of
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anv officer, employee or agent of such county to perform and carrv out any function or service prescribed bv the Commissioners Court hereunder.*' (Emphasis aa2ea.I

The Dallas County Commissioners Court adopted Order No. 44304, dated April 3, 1967,which reads in part as follows:

.. . .

. . . "'Accounting Procedures: The Hospital Administrator and the CountyAuditor, representing the Commissioners Court, shall jointly establish andkeep in full force and effect Accounting Procedures for the Hospital District subject to the approval of the Hospital District Board of Managers."'

The Legislature in enacting Section 6 of Article 4494n, Vernon's Civil Statutes, made itvery clear that the Commissioners Court has the power to prescribe the accounting and control procedures for the Hospital District, or that "any or all" of the powers granted may be delegated to the Board of Managers of such District by the adoption of an appropriate resolution or order to that effect. 'TheBoard of Managers has the power to authorize the Hospital Administrator to act for the Board of Managers. This same Section 6 also sets out that it shall be the duty of any officer, employee,
or agent of the county to performand carry out any function or service prescribed by the CommissionersCourt, and also provides for their reimbursement for carrying out said function or service.

Article 4494n, Vernon's Civil Statutes, in Section 6, gives the Commissioners Court broad discretion to delegate authority to the Board of Managers and theAdministrator of the Hospital District and to any officer, employee, or agent of the county. The Commissioners Court, under authority ofArticle 4494n, Section 6, has by official order aelegated the duty to the CountyAuditor, jointly with the Hospital Administrator, to establish andkeep in full force and effect accounting procedures for theHospital District of Dallas County subject to the approval of the Hospital District Board of Managers.

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SUMMARY

Under the authority of Section 6 ofArticle 4494n, Vernon's Civil Statutes, theCounty Auditor of Dallas County has been given proper authority, by the Commissioners Court, jointlywith the HospitalAdministrator, to establish and keep in full force and effect accountingprocedures for the Hospital District subject to the approval of the Hospital District Board ofManagers.

8very truly,

Preparedby William J. Craig Assistant Attorney General

APPROVED: OPINION COMMITTEE

Hawthorne Phillips,Chairman Kerns Taylor, Co-Chairman Marvin Sentell Ronald Luna Mary K.Wall Jack Goodman

A. J. CARUBBI, JR. Staff LegalAssistant

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