H6imrable Hclneti D. Eok ‘Awiitoti, Bay&ix ConntJ Ia Grange, Texas

Dear Sir9 opinion NO. o-6931 RIB, Legality

of depoeitilig

SohOOl funaslnanybd&kothertslau the eohooldepoeitoryand legality

ofnotreporting incometo a State Aid Sohool

Your mqueet for& opinionon t&e shore enbjeot hae been moeived andoarerullyconsidemdbythie departaent.He quotebelow your letter of Awember 8, 1945, in fullt

"I would like to hare your opinionon the following fact situation;

"School Dietriot

A. (0-n sohboldistrict) of Fayette County,Texas paid to another DletriotB (BuralHi& School) the mna of $260.30for inetructing pupils,al80, $45.00 for high eohooltuitio~.

"Schbol District

B cached the two vouohOm and depoeited to the credit of the eohooldlstriot in another bank dther than the echo01depoeitory, to be need by the achoo+ The basie'of handllng these eume in this manner ie upon a rulingby the Deputy State Superintendent August 16, 1944,vhioh reads 'I agreewith your rotion in accepting the oontrectfrom the school districta

with lees than a fifty cent localmaintenance te+. You will handle this oontzaotlocally and uab the fuuda from the dlstriotto take care of the lnoreaeed ooet of'

operating your aohoolwhioh oannotbe shown in your qtateAid Budget.'

"Based upon tbs faot eituation ae aboW&, I would like to hare rour opinionon the followiag queetione:

"1. Is it legal for the eotiool diatriot

to depositaohool fund8 in any bank other than the sohooldeposltoryt

h?. If question

one ie answered

-In the affirutive, then whowould bb acoountable for the money being spent legally and to whan would they report came?Hon. Hanor D. Eck, Page 2 (o-6931)

“3. 16 it legal for a eohooldlrtrlot not to mport all lnoaueeven though they am StateAid Schools?"

Fran the contents

of your letter

we muet aseune thatFayette Countyhas a duly seleoted and qualified

County depoeitory

and eroept in the instanae

you mention all the oountywho01 funde are depoeited therein. We also aaatmte that both the sohooldietrlote mentionedin your letterare looatedin FayetteCounty and levy and oolleota naintenanoetax for the purpoeeof eupplementing the available eohool fund mcalved fron the State and oounty. It ia our further understanding .th+t the fmms you mention, I. e. "$260.30 for inatruoting

pupils"and $45.00 for high echo01 tuition" were regulareohool funde to which the ooawn sohooldiatriotwae entitled eitheras a result of taxes It had levied

or by reason of aocunulated State and Countyper capita funda on deposit to its credit.

We have reviewed

oamfully the statute8 governing

the questima you raieed and the law applicable to each. lie

quote pertinent

artioles frczu RevleedCivil Statutee of Texas:

Article 2922 (L) (1). m80 tuition in oertain aistdcts, attendanoe

in high schools in or out of home district-

"Sea. 1. The board of trueteea of any c-on or independent sohooldistriot,

whether organized

by Generalor SpeoialLaw, whfoh leviesand oolleots a naintenanoe

tax for the purposeof supplementing

the available

school fund mcelved ATan the State and County shall admit into the public schoolsof the district free of tuition,

all pemona who am over eix (6) and not over twenty-cme(21)years old at the beginning of the soholaatio year, if such person or his parentsor legalguardian reside within said ooBlplon or independent

schooldietrlct.

"Any pupilbetween the age of six (6) and twenty-one (21) residingin a rural dietriot or other district,

which leviesa localmainteuanoe

tax,who hati

been prcuuotad

to a high echo01 gradenot taught in his hone dietriot, shallhave the right to attenda standardized, classified,

or affiliated

high school in his hone county or iu any other oountyat the expenseof his hone sohooldistrict, if suoh dletrict

as determined

by its budgeted

expenditure6

aocording

to the General

Budget Law is financially

able to provide tuition, or othelvise

at the expense of the State of Texas.

"If the name of euch pupil appearson the cen8ue roll of hie hcsle

district

and If the pupil attendsa high rsohool in the countyof hle residenoe, hie State and oountyper capita funds shallbe tr&ferred to the receiving dlstrlot

under the General Iaw governing

the transfer

of pupils.

. . .
"Sec. 2. The superintendent of the receiving

dietriot,**Hon. Haner**  D. Eok, Page 3 (O-6931)

the county eupsrintendent, and the euperintendent or prinolpal of the sending

dletriot

shall oertify,

not later than thirty (30) dqye after notification of the entrance

of eaoh pupil in the moeiving hi& eahwl, the eligibility of pupile frvm the eending

dirtriota

for tuition

privilegee

in the hl& aohoole of the moiivin(l

dietriot

which said pupilndesire to attend by supplying

euch infonvrtlon

and eigningauoh formaM may be required

by the State Departient of Eduoation. Upon the appmval of this oertifioate by the oounty superintendent, the State and diatriot e-hall be obligated

for the payment’of

the tuition. The oonnQ superintendent ie hereby requiredto file with the State Departient of Edwation a copy of the budget, made under the GeneralBudget Law OP the State,not later than Ootober let, of each year of eaoh **of** themveral dlstriotein his oounty and to furnish ,snch other information

86 will enable the State Departrent of Eduoatlonto estimate the amount of high school tnitionthat each diatriot will be able to pyj provided,

however,that no portionof the State and ~oonnty available

fund8 of auoh distriot of those children

not trausfermd for high eohoolpurpoeesshall ever be used for the paymentof the high echo01 tuition due other dietriote exoept
ae provided

by the General LaWej providedfurther, that the euperlntendente

pf sending independent se001 distrlote

shall 8ign a oertifloata

of eligibility,

whioh oert$floate

ehall obligate the distrlot

end the State **for the**  paymentof eutih tuition

at the rate a8 hemiqbefom provided; pro+ded further,

that the superintendent

**of** eaoh aending independent diatriotie hereby required

to file with the State Department of Eduoation

a oopy **of** the budget of hia dlatriot not later than October lst, of each sehwl year and to furnishsuch other infozmation 86 will **enable** the State Department of Eduostionto eetimate the emountof high aohool tuitionthat the diotriot will be able to wj providedfurther, that no child entitledto fme hia eohwl privilegee

under the p~~vielono of thisAot ehall ever have euoh privileges ourtailed,

or his tuition

aocount invalidated. This ahallnot be oonatrued, however, to llmlt exoeptae to hi& eohwl tuition,

the mgulations of tha State DewWent of Education

relative

to other provi~ione of the pmsent Rural Aid Law, or such ot@er laws for the equalization of educational opportrmltlee

a8 may be enaoted.

“Sec. 3. Reoeivlng high aohooldistricts q hall make a report to the StateDepartient of Education

and the county superintsndent

at the olose of each eemester, giving the
name of the oounty,of the hosre dietriot,

and of the ahild, with his age, grade,and attend-e, and the rate and amount of tu1t10n. In addition to this report en itemized statement indicating

tuition

due to dab shall be cent at the close of eaoh eemester

to the secretary

of the board of truetaes of the eendlng

district. Upon the beeie of the attendanoe report,Hon. Hceser D. Eok, Page 4 (o-69%)

referred

to in this Sectfon, when approved

by the State 'Departssent

of Eduaation,

warrantsahall be issuedsenianuuallyby the Stats dfmotlyto the moelvinghigh schooldiatrtitfor pameut of the tuition dusj provided, however,each haDe dlstriot indebted to a high school dial-riot

for tuitionshall issue a warrant to the high school distrlatnot later than June lsth,of each fisoal year for all of its surplus naintenanoe

funda,or aa nuch themof as nay **be** neoessary to pay the entire tuition aocountof such home distriotto the receiving high sohool,

and the superiatendent of the receiving

hi& sohool shallnot later than July lat, of eaoh year aertify to the StatsDepartsnent of Educationthe anountmoeived by the sohwl on high school tuitionfron each sending district. The amountpaid by the sending dlstriot

shall be dsduoted

frcen the second senf-annual payment

made by the State to the **moelving** eahwl, providedthat any 'high sohooldistriot receiving

fr& the StatsDspartment
an amount in exoess of the total tuition charged

by the receiving

diatriotshallbe mquired under this Act to returnall excesspaymentto the State Department of Education

to be depoelted

with the 'State

Treasurer

to the credit of the fund ham which it cameo
“Sea. ,4. The State Superintendeut shallwithbold any aurd

all funds due any distrlotthat refusesor falls to executeforma required by the State Departaent of Eduoaticn

for pupils eligibleto have theirhigh sohool tuition

paid by the hcsne

district

aud the State. It la further

provided

that the State per capitaavailable **fund** for each pupil transferred for high s&o01 purposes under' ' thisAct, who has enrolled in the school to which he has been transferred,

shall be distributed to the districts

to whiob such pupils

have been transferred as the apportiomnent la paid by the State. if any distriot falls' to pay thi6 portionof the State per oaplta aooordbg to the provisions of thisAatp then the State Superintendent, when notified

by
ae eupertitendmt of the reoaivlng distriote,

aodanganled by an affidavit

of such failure,

shallwithholdfrom such district,

when the next per capitapayment Is ready for '.distrlbutlon,

suoh an amount as euoh district may owe any other dletriot until such obligation has been paid; provided further,

that the State Superintendent shall investigate such aooounts

and dotemine that they are justaoaountsand obligations

of the distriot

before theirportionof the par o8pita allotnent

is withheld,"

Art. 29221.

Warrants

_-

Eon. Haer.D. ICok, Pa&e 5 (O-6931)

“All funda 

### of waxy nature to whloh a rural hl&h eohool dlrtrlot rq be entitled shall be paid out a warrantn luued by the eeoretary and signed by the eeore&ary and pmeident of the board of tnuteer and appmrsd by the oounty ~uparintwdmt of publio ixutruotion. The bou(L of eohool truetee# rhall eeleot lk own pF8midEBt alb reomwa oaoh of wkar shall be a anbar of tho,,@ard. The esomtary shall keep a acppl.ete itaired aooount of all moelpte aud diebum-t# In a well-bound book owned and paid for by the dirtriot, and his aooonnt shall be approved by the oouaty eupaHatendeat end by the oorrntj board 

### of lohool tnuteer at the end of each roholutlo year. Ilo rohoolfunds shall be allotted or apportioned and **paid** to my rural hl@b l ohwl dirtrlot for the follmring year thenafter until thin mport in rubaitted to and approved by the oo\nrty 

### l uperintoudont Ed the 0-W board of who01 truetoa~.”

Art. 25223 - Doporlt au4 dimbumaurrt oC fab.

"All funda brlon@a# to a rural hi& rohool (Lidriot #hall br doporited in the oouaty deporitow ~6 dirburmd 

### in the euamanuc am other fuud8 l

### ra dlrburmd frmruoh dopoaltior7 urdrr thr brporltory law in 80 far l8 maa bra applioabk

.

Art. PgPPk. Qontrol by and of tnrrtorr-Hon. Homer D. Eok, Page 6 (O-6931) -

with said depos$tory to the oredit of said oounty,dls;t;rIot and munIoipalitl&j. and, for eaoh and every failureto make such deposit,

the county treaeurer shallbe liableto eaid,

. depoeitory

for ten per oentupon tie'amountnot‘so deporited,

30 be'raoorered by oIvll.aotion agaIn& lRIph trbamare~ and the suretiee on hle offIoialbcmd
in my oonrt of dbmpetent jurl~dlot$6n in the oomty. It shall btio.bethe ~dt&y of the tax collector of suoh oomty to dbpol'lt

alitaxes oolleoted by him, or under hie authority,

for the State and euoh countyand lte various

distriote

and other munio~ipal eubdlv@ioae, In q uoh depoeitory

or depoeitorles,

88 eoo~laa

oolleoted, pendingthe preparation of hIe reportoi euoh oolleotions and eettlement

t&ax-eon,

whloh ehallbear interest on daily balanoer

at the 

### rate, If any, fixed 

### for suoh depoeltu of the tax oolleotor

by the Camniesi~ere~Court In lte 

### order dealgnat- ruoh deporritbry or depoeitories,

and the lntere~t aooruingthereon

shall be apportioned by the tax oolleotor to the variousfund8 earningthe mm. The bond04 suoh county depoeitory

or depoeitoriee

#hall etand as aeourity foti rll suqh funds. If the tax oolleotor of auoh county ehaU fail or refuee to depoeittax money collected ae herein &eqt+ed, he shall be liableto suoh depository or depositories

for ten per oent upon the aaiount not 80 deposited

and shall in addition be liableto the State and oounty and Its various diatriota

and othermunicipalsubdivieions for all eumewhich would have beeti earned had tile provision

been oomplled

with, which intereet may be reoovered

In a cult by the State. Upon euoh funds being deposited

ae herein required, the tax collector and euretles

on hle bonde ohs11 thereafter be relieved 

### of responeibility for lte cafe-keaping. All money mubjeotto the oontrol

### of the oounty treamimr or paysbledn hle order, belonging

to diatrlote

or other munlo'lpal

oubdlvielone

seleoting

no depository,

are hereby deolarkd

to "oountjr

funda' within the wanInng

### of thla ohapterand shall be depoelted in +ooordanoe

with Its requlrementa and ehallbd ooneidered in fixins the lnauntof the bond of suoh depoeltory."

We muat therefore

answeryour first question negatively. FayetteCountyhavingpreviouely du4 selected

a countydepoeltory, Art. 2549, ae quotedabove.makes it mandatorythat 811 money held for the eohooldietriota

be depoeited

with the du4 designated depository."

Sinoe we have given a negativeanswer to your flret question,

we deem a epeoifio tiewar to you~eecond questionla not neceeaary.

WC aleo answeryour third question negative4 and cite Art. 2922(L),

Sec. i, 2',

3 and 4 as quotedabove. Your partiou&ar attention is called to the fOllowing language

used in Artlole 2922L,Sectlop 3: "And the superintsndent,of the receiving

high school shall not later thanJu4 let, of eaoh'year certifyto the State Department of Education the amountreceived by the echo01 on high school tuitionfram each sending district."Hon. Hcrner D. D,ok,

Pw 7 (o-6931)

We tifer furtherto 8. B. 167, 49th Lagislature,Beglec Sessionand puatabelow Article II Seotlon 1,of eaid bill as it appeam
on page 642 of Vol. 5, Vernon'6 Texas SessionLaw Service:

“Artiale

II, TBE APPLICATICD FCD STATS am;” Se0 tion 1. Tha t#uateee of the dlrrtrictn

authorized to apply for aid W+&e pro~lsions of thieAot shall send. to the State Superintendant of Public Inatruoticm on fozm provided

by arid Autharlty,

whioh fonm have been approved by the .LegiolatiYe

AoaauataBt,

all infamatlan thatmay be required. Said forpu, will include

a budSatby whiah the amm~t of Salmy Aid to whloh a sohoolwill be.eli@ble ahall ba detexmlned

. The reoe1Dt.e aa ehowa in said bud&atwill include

the state srd oaunty available anb local

maintananoe balanoer

bromht forward from the preoedins year. et&b and oountsavailable

and laoal

maintananoe

reoel~ta

for the ) currant

yaar, tuit%cmto **be** oollaoted looally, and lrircellaneau6i reoeipts. Tha expeBditure will inolude

ealarles

of teaohere

as determined

by the salary sohadule otated herein,and a maxinum of Two HundredTan Dollare ($210.00) par teacher

per year in accredited sohoolaand One Hundred NinetyDollara ($190.00) per teaaher

per year in unaooredited eohoolafor other current expenses;

providedthat If for eitheryear of the biennium the SalaryAid Allaoshian ehallbe ineuffloiant to guarantee

the eaid Two &mdred’Tan Dollars ($210.60) and On6 Hundredliinaty Ddlnrs ($190.00)

for currentoperating expewer,,

the State Superintendent,

with the approval

of the Leglelatlve Aooountant, la empawered

to raduoeall granta for that purposeproportlonately. The total MOUnt Of approved aXDeBdituiW8

le8s the totalemount of reoeints will be the emunt of SalaryAid to whloh a school

will be eliaiblei

providedin no oaae will auoh anauntaxoaad the apuroved amount of teaokaw’ ralariae. The State SrperIatanden~-shall, subjeotto thepro&ione of thin Act, upna appraval of the Legislative

Accountant

grant, to the sohoolan &aunt of aid a~ will, with etate and .gouaty available funde, together

with all other fuuda inoludlnS tuition,

maintain the school for such a period and in auoh a manner aa authorlsed in thisAot; provided that schooldietriots qualifyins

for salary aid under the pravlelona af this Ant may use this aid either to maintain

a school in the bane diatrlot or to provideeohool faoilitiee

for the bona fide soholastioa of the distrlotein aome other sohool of higher rank. The applloat1ana ehall be sworn to by the county superintendent of all Ccsmnon

echo01 Distrlote and president

and secretary

of the board of truetees of all Independent

School districta

app4ing for aid. School dlstriote aooepting

aid under the provisions of thisAct ehall share in the diatrlbutian

of state and oountyavailable school funds and in all other funds as hereinmay be provided. (Underecoring owe) . . I .-

_~Hon. Hamer D. Eok, Page 8 (o-6931)

'We true-t

the above satisfaotmF15ammo your inquiry.

Ymm very tru4

AT!BXUKEYGEUi4EALOFTEXAS

By /a/ E. M. DeGeurln E. M. DeGeurin Aeeletant

EMDIbt-48

APPROVED

RO?. 23, 1945

/a/ Carlo8C. Ashley

FIESTASSISTAHT AT’lQRWEY GERERAL APPROVED OPmIoH co&lMITTER ET /e/ B.W.B. (xbaQw4