August 30, 1950 

Hon. W. P. Herms, Jr. 

County Auditor 

Wailer County 

Hempstead, Texas 

Opinion No. V-1100. 

Res Duties of County Auditar in connection with 

Dear Sip: 

the operation of a 

County Hospital. 

You have requested our opinion as to the duties 

of the County Auditor in connection with a county hospital now being construci;ed in Wailer County. Specifically 

you have presented for our determination five separate 

questions which we will restate In connection with our 

answers thereto. 

First, you ask: 

"Whether it is County Auditor3s duty 

to install an accounting system for hospital or whether it is merely AuditopCs duty 

to prescribe forms and rules necessary for 

the audit of the collection and disbursement of hospital funds." 

Article 4478 of VernonPs Civil Statutes provides 

for the establishing, e.nlargfng, re 

ing of a county hospital. 

iping, and malntalnArticle r 479 of Vernon's Civil 

Statutes provides for the appointment of six resident property taxpaying citizens of the county who shall constitute 

a board of managers of such hospital. 

Article 4480, V.C.S., provides$ 

"The board of managers shall elect 

from among its members a president, and 

one or more vice-presidents and a seczetary and a treasurer. It shall appoint 

a superintendent of the hospital who shall 

hold office at the pleasure of said board. 

Said superintendent shall not be a member 

of the board, and shall be a qualified 

practitioner of medicine, or be specially trained for work of such character. 
Hon. W. P. Herms, JP,, page 2 (V-1100) 

"The board shall also appoin% a staff 

of visiting physicians who shall serve without pay from the county, and who shall visit 

and treat hospital patients at the request 

either of the managers or of %he superintendent. 

'Said board shall fLx the salarfes of 

the superintendent and all other officers 

and employes within the Urni% of the appropriation made therefor by the commissioners 

court, and such salaries shall be compensation in full for all services rendered, The 

board shall detemnlne the amount of time required %o be spent at the hospital by said 

superintendent in %he discharge of his duties. 

The board shall have the general management 

and control of the safd hospital, grounds, 

buildings, officers and employees thereof; 

of the Inmates therein, and of all matters 

relating to the governmen%, discipline, contracts and fiscal concerns %hereof; and make 

such rules and regula%d.ons as may seem to 

them necessary for carrying out the purposes 

of such hospital.. They shall maintain an effective Inspection of safd hospftal and keep 

themselves informed of %he affafrs and management thereof; shall meet at the hospital at 

least once in every month,, and at such other 

times as may be prescribed in the by-laws; 

and shall hold an annual mee'ting at least 

three weeks prior %o the mee%lng of the commissioners court at which appropriations for 

the ensuing year are to be considered." 

Article 4484, V.C.S., providesn 

"The board of managers shaaE1 keep in a 

book provided for that purpose a proper record of its proceedings, which shall be open 

at all times to the fsspec'cfon of i%s members, 

to the members of the commlssloners court and 

to any citlsen of the county. The board shall 

certify all bi1l.s and accounts, including salaries and wages? and %ransml% them to %he commissioners COUPE 9 who shall provide for %heir 

payment in the same manner as o%her charges 

against the county are pafd, 
Hon. W. P, Herms, Jr., page 3 (V-1100) 

"The board of managers shall make to the 

commissioners court annually, and at such times 

as said court shall direct, a detailed report 

of the operation of the hospital dispensaries 

and school during the year, showing the number 

of patients received and the methods and results of their treatment, together with suitable recommendations and such other matter as 

may be required of them, and shall furnish full 

and detailed estimates of the appropriations 

required durfng the ensuing year for all purposes, including maintenance, the erection of 

buildings, repairs, renewals, extensions, improvem;nts, betterments or other necessary purposes, 

Article 4485, V.C.S., provides in part as follows: 

"The superintendent shall be the chief 

executive officer of the hospital, but shall 

at all times be subject to the by-laws, rules 

and regulations thereof, and to the powers of 

the board of managers. 

'He shall have general supervision and 

control of the records, accounts and buildings 

of the hospital, and all internal affairs, and 

maintain discipline therein, and enforce compliance with and obedience to all rules, bylaws and regulations adopted by the board of 

managers for the government, discipline and 

management of said hospFta1 and the employes 

and inmates thereof. He shall make such further rules, regulations and orders as he may 

deem necessary, not inconsistent with law or 

with the rules, regulations and directions of 

the board of managers. He shall, with the 

consent of the board of managers, appoint 
. . 

Hon. W. P, Herms, JrO, page 4 (V-1100) 

such resident officers and such employes as 

he may think proper and necessary for the efficient performance of the business of the 

hospital, and prescribe their du%ies; and for 

cause stated In writing, he may discharge any 

such officer or employe a% his dfscretion, after givfng such officer OP employe an oppo~- 

tunity to be heard. 

“He shall cause proper accounts and records of the business and operations of the 

hospital to be kept regularly from day to day 

in books and on records provided for %ha% purpose; and shall see that such accoun%s and 

records are correctly made up for the annual 

report as required by %his law,, and present 

the same to the board of managers who shall 

incorporate %hem in their report to the commissfoners court D 

“He shall collect and receive all moneys 

due the hospital, keep an accura%e accoun% of 

the same, repor% %he same a% %he mon%hly meeting of the board of managers and transmit the 

same to the county collector witbln ten days 

after such mee%ing.” @mphasis added,) 

Articles 1651, 1653, 1654, 1656 and 1664, V.C. 

S *, are as follows: 

“Art, 1651, The auditor shall have a 

general oversight of all the books and records of all the offfcers of the coun%y, distric% OP State, who may be authorized or 

required by law to receive or collect any 

money, funds, fees or o%her property for the 

use of, or belonging to, the county; and he 

shall see to the strict enforcement of the 

law governing county finances.” 

‘“Art 01653 o He shall have continual access to and shall examrne all the books, accounts 9 reports 9 vouchers and other records 

of any officer, the orders of the commlssioners court, rela.fing to finances of the county, 

and all vouchers given by the trustee of all 

common school dis%rictS of the Co'.UGg and 

shall inquire into the correc’tness of same.” 
.’ . 

693 

Hon. W. P. Herms, Jr., page 5 (V-1100) 

“Art a 1654 o All reports of collections 

of money for the county required to be made 

to the commissioners court shall also be carefully examined and reported on by Urn. He 

shall at least once in each quarter check the 

books and examine all the reports of the tax 

collector, the treasurer and all other officers, in detail, verifying the footings 

and correctness of same, and shall stamp his 

approval thereon, or note any differences, 

errors or discrepancies. He shall carefully examine the quarterly report of the treasurer, of all the disbursements, together with 

the canceled warrants which have been paid, 

and shall verify the same with the register 

of warrants issued as shown on the books of 

the auditor.” 

“Art a 1656. He shall prescribe and 

prepare the forms to be used by all persons 

in the collection of county revenues, funds, 

fees and all other moneys, and the mode and 

manner of keeping and stating their accounts, 

and the time, mode and manner of making their 

reports to the auditor, also the mode and manner of making their annual report of office 

fees collected and disbursed, and the amount 

refunded to the county in excess of those 

allowed under the general fee bill law. He 

shall have power to adopt and enforce such 

regulations not inconsistent with the constitution and laws, as he may deem essential 

to the speedy and proper collection, checking and accounting of the revenues and other 

funds and fees belonging to the county. 

“Art o 1664 e He shall keep a general set 

of books showing all the transactions of the 

county relating to accounts, contracts, indebtedness of the county, and Its receipts 

and disbursements of all kinds, and shall 

make tabulated reports of said funds and accounts for each regular meeting of the commissioners court ,” 

Since the Superintendent of the county hospital is the chief officer of the hospital and is charged 

with the duty of collecting funds and making purchases, 

together with many other duties, and in view of the 
Hon. W. P. Remus, Jr., page 6 (V-1100) 

above quoted statutes, it is believed that it Is the duty 

of the County Auditor to install an accounting system for 

such a hospital as he would for any other county office 

or department. 

Your second and third questions are as follows: 

"Whether or not it is necessary to advertise for bids for purchase of materials 

and supplies in excess of $150.00. 

"Whether or not Coun%y Auditor has authority to require requisitions filed with 

him for purchase of supplies, etc,, by superintendent." 

Article 1659, V.C.S., reads as follows: 

"Supplies of every kind, road and bridge 

material, or any other materfal, for the use 

of said county, or any of its officers, departments, or Institutions must be purchased 

on ccrmpetitlve bids, 0 0 0 In cases of emergency, purchases not in excess of one hundred 

and fifty dollars may be made upon requisitlon to be approved by the commissioners court, 

without advertising for competitive bids." 

Article 1661, VX.S., provides: 

"He shall not audit or approve any such 

claim unless it baa been contracted as provided by law, nor any account for the purchase of supplies or materials for the use of 

said county or any of its officers, unless, 

in addition to other requirements of law, 

there is attached thereto a requisition signed 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 offfcers, the triplicate 

to remain with the officer desiring the PUPchase, the duplicate to be filed with the 

county auditop, and the original to be delivered to the party from whom safd purchase 

is to be made before any purchase shall be 

made. All warrants on the county treasurer, 

except warrants for jury service, rnuzt be 

countersigned by the county auditor. 
695 

Ronb W. P. Eerms, Jr. p page 7 (V-1100) 

The pertinent part of Sec%&fon 2 of Article 

236&i, V,C,S. p provides: 

“No county, acting through its commissioners Court, and no cfty fn this State 

shall hereafter make any contract calling 

for or requiring the expenditure OF payment 

of Two Thousand ($2,000.00) Dollars or more 

out of any fund OP fuuds of any city or 

county or subdivision of any county creating OP imposfng an obligation or liability 

of any nature or character upon such county 

OP any subdivision of such county, OP upon 

such city without first submitting such proposed con’tract to competitive bids, a e *’ 

It is noted that Article 4485 provides that 

the Superintenden% of the county hospital “shall purchase all necessary supplies, no% exceeding the amount 

provided for such purposes by the commtssioners court.” 

Articles 1659 and 2368a have reference to 

those purchases %o be made by the Commissioners’ Court. 

In 2 Sntherland, Statutory Construction (3rd 

Ed. 1943) 541-543, 1% is stated: 

“General and special acts may be a 

if%$%$%ezf %&~e%~%it~ecl~~~~ 

with a subject in general terms, and another deals with a pa:+ of the same subject In 

a more detafled way, the two should be harmonized if possible; but if ,there is any 

conflict, *he latter will prevail, regardless of whe%her 1% was passed ppior to the 

general statute, unless it appears that the 

legislature fn%ended to make the general 

act controlling.” 

In Fortinbemy v. State, 283 S.W. 146 (Tex. 

Comm.App. 1926) it was held thar, a specific statute 

which declared that no person shall be eligfble to the 

office of mayor unless he possesses the qualifications 

of an elec’tor and shall have resided twelve months next 

preceding the election wit;hFn the limits of the city 

would controi a general statute t.hat no person shall be 

eligible to afiy State, county, precinct OP municipal 
Hon. W. P. Herms, Jr,, page 8 (V-1100) 

office in this State unless he shall have resided in 

this State for a period of twelve months and six months 

in the county, precinct or municipality in which he offers as a candidate next preceding the election. This 

case quotes as its authority the following language in 

Cole v. State, 106 Tex. 472, 476, 170 SOW. 1036, 1038 

1914) : 

,I 0 0 0 With one statute negative in 

character, and relating to pa??tlcular 

classes of cases over which a certain jurisdiction is directly denied, and another 

statute affirmative, and defining that 

jurisdiction In general terms, no doubt 

can be indulged as to the construction to 

be applied 0 In such a case the question 

of an implied repeal of the particular 

statute is not to be seriously considered, 

It will be construed as constituting an 

exception to the general statute, under 

the settled rule, though the language of 

the latter fs, literally, broad enough to ” 

include that to which its negative provisions apply. In this manner both statutes 

will be given effect, and each allowed its 

appropriate field of operation. o 0 *” 

Also, in Townsend v. Terpell, 118 Tex. 463, 

467, 16~S.W,2d 1063, 1064 (1929) the cowt said: 

” 

inconsz%ek 

It is only where acts are so 

as to be irreconcilable that 

a repeal by implkation will be Indulged. 

If there exists such conflict, then there 

is a presumption of the Intention to repeal all laws and parts of laws in conflict 

with the clear intention of the last act, 

This is necessarily true where both acts 

cannot stand as valid enactments. 

“This rule of construction has found 

frequent and apt illustration where one of 

the supposedly conflicting statutes was general in Its terms and the other specific. 

In such a case it is universally held that 

the specific statute more clearly evidences 

the Intention of the Legislature than the 

general one, and therefore that it will control, In such a case both statutes are permitted to stand - the general one applicable 
. . 

Hon. W. P. Herms, Jr., page 9 (V-1100) 

to all cases except the particular one embraced in the specific statute. a . .’ 

Applying the principle announced in the above 

quoted cases to the instant case, it is not believed 

that the Legislature intended that county hospitals be 

sub ect to the provisions of Articles 1659, 1661, and 

236 4 a inasmuch as the entering into contracts and the 

expending of funds which have been provided for hospital use has been delegated to the Superintendent with 

the consent of the board of managers. 

You are therefore advised in answer to your 

second question that the provisions of Articles 1659 

and 2368a, o?? any other statute, do not require the Superintendent of a county hospital to advertise for competitive bids before making purchases of materials and 

supplies for the hospital in excess of $150.00 nor before entering into contracts in excess of $2,000.00. 

Atty. Gen. Op. V-683 (1948). 

For the same reason we do not believe that 

the County Auditor has authority to require pequisitions to be filed with him under the provisions of Article 1661 or any other statute, and we therefore answer 

your third question in the negative. 

By ~011r f.ourth and fifth questions you ask to 

whom the term Hcounty collecto?? as used in Article 4485, 

V.C.S., refers, and also what are the general duties of 

a County Auditor with reference to a county hospital. 

Article 1709, VX .S o, provides: 

“The county treasurer shall receive all 

moneys belonging to the county from whatever 

source they may be derived, and pay and apply 

the same as required by law, in such manner as 

the commissioners court of his county may require and direct.” 

We are in accord with the opinion of the County Attorney that the term “county collector” as used in 

Article 4485 has reference to the County Treasurer. 

In view of the foregoing, it is our opinion 

that the general duties of the County Auditor in regard 

to auditing county hospital accounts are, in the main, 

the same as those in regard to sny other county office- 
Hon. W. P. Herms, Jr., page 10 (V-1100) 

It is the duty of the County Auditor 

to install an accounting system for a county hospital, and his duties in regard to 

auditing the hospital accounts are in general the same as those in regard to any 

other county office. 

The Superintendent of a county hospital is not required to advertise for competitive bids before making purchases of 

material and supplies for the hospital, nor 

does the County Auditor have authority to 

require the Superintendent to file requisitions with him for the purchase of such. supplies. Art. 4485, V.C.S. 

The term "county collector" as used In 

Article 4485, V,C,S., has reference to the 

County Treasurer. Art. 1709, V.C.S. 

APPROVED2 Yours very truly, 

J. C. Davis, Jr. PRICE DANIEL 

County Affairs Division Attorney General 

Everett Hutchinson 

Executive Assistant 

Charles D. Mathews 

First Assistant 

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