Honorable Henry Wade Opinion No. M-102 

District Attorney 

Dallas County Re: Whether the Dallas County 

Dallas, Texas 15202 Auditor has the authority 

to carry out certain delegated duties authorized by 

an order of the Commissioners 

Court of Dallas County pursuant to Art. 4494n, Vernon's 

Dear Sir: Civil Statutes. 

You have requested the opifiion of this office on the 

following question: 

Does the County Auditor of Dallas County 

have the authority to carry out duties authorized 

by Commissioners Court Order No. 44304, dated 

April 3, 19671 

Article 4494n, Vernon's Civil Statutes, governs the 

creation and operation of the County Hospital District in Dallas 

County. Section 6 of Article 4494n reads as follows: 

"The Commissioners Court of any such county 

shall have the power to prescribe the method and 

manner of making purchases and expenditures by and 

for such Hospital District, and also shall be authorized to prescribe all accountins and control 

procedures, or may delegate any or all such powers 

to the Board of Managers of such District by the 

adoption of an appropriate resolution or order to 

that effect. The Hospital District shall pay all 

salaries and expenses necessarily incurred by the 

county or any of its officers and agents in performing ar.y duties which may be prescribed or required under this section. It shall be the duty of 

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Hon. Henry Wade, Page 2 (M-102) 

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 County Auditor, representing the Commissioners Court, shall jointly establish and keep 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 it very 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. 'The Board 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 perform and carry out any function or 

service prescribed by the Commissioners Court, 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 the Administrator of the Hospital District and to any officer, employee, or agent of the county. The 

Commissioners Court, under authority of Article 4494n, Section 6, 

has by official order aelegated the duty to the County Auditor, 

jointly with the Hospital Administrator, to establish and keep in 

full force and effect accounting procedures for the Hospital District 

of Dallas County subject to the approval of the Hospital District 

Board of Managers. 

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Hon. Henry Wade, page 3 (M-102) 

SUMMARY 

Under the authority of Section 6 of Article 

4494n, Vernon's Civil Statutes, the County Auditor 

of Dallas County has been given proper authority, 

by the Commissioners Court, jointly with the 

Hospital Administrator, to establish and keep in 

full force and effect accounting procedures for 

the Hospital District subject to the approval of 

the Hospital District Board of Managers. 

8 very truly, 

Prepared by 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 Legal Assistant 

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