August 30, 1950

Hon. W. P. Herms,Jr. County Auditor Wailer County Hempstead,Texas Opinion No. V-1100.

Res Duties of CountyAuditar in connectionwith

Dear Sip: the operation of a County Hospital.

You have requested our opinion as to the duties of the CountyAuditor in connectionwith a countyhospital now being construci;ed in Wailer County. Specifically you have presented for our determination five separate questionswhich we will restate In connectionwith our answers thereto.

First, you ask:

"Whether it is CountyAuditor3s 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 collectionand disbursement of hospital funds."

Article 4478 ofVernonPs Civil Statutesprovides for the establishing,e.nlargfng, re ing of a countyhospital. iping, and malntalnArticle 479 ofVernon's Civil

r Statutes provides for the appointment of six residentprop

### ertytaxpaying citizens of the countywho shall constitute
a board ofmanagers of such hospital.

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

"Theboard ofmanagers shall elect from among its members a president, and one ormore vice-presidentsand a seczetary and a treasurer. It shall appoint
a superintendentof the hospital who shall hold officeat the pleasure of said board. Said superintendentshall not be a member of the board, and shall be a qualified practitioner ofmedicine, or be specially trained for work of such character.Hon. W. P. Herms, JP,, page 2 (V-1100)

"Theboard shall also appoin% a staff of visitingphysicianswho shall servewithout pay from the county, and who shall visit and treat hospital patients at the request either of the managers or of %he superintendent.
'Saidboard shall fLx the salarfes of the superintendentand all other officers and employeswithin the Urni% of the appropriationmade 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 superintendentin %he discharge of his duties. The board shallhave the general management and control of the safd hospital, grounds, buildings, officersand 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 shallmaintain an effective Inspection of safd hospftal and keep themselves informed of %he affafrs and management thereof; shallmeet at the hospital at least once in everymonth,, and at such other times as may be prescribed in the by-laws; and shallhold an annual mee'ting at least three weeks prior %o the mee%lng of the commissioners court at which appropriations for the ensuingyear are to be considered."

Article 4484, V.C.S., providesn

"Theboard of managers shaaE1 keep in a book provided for that purpose a proper record of its proceedings,which shallbe 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 certifyall bi1l.s and accounts, including salaries and wages? and %ransml% them to %he commissioners COUPE9who shallprovide for %heir payment in the samemanner as o%her charges against the county are pafd,Hon. W. P, Herms,Jr., page 3 (V-1100)

"Theboard of managers shallmake to the commissionerscourt annually, and at such times
as said court shall direct,a detailed report of the operation of the hospital dispensaries and schoolduring the year, showing the number of patients receivedand the methods and results of their treatment, 

### togetherwith suitable recommendationsand such other matter as may be required of them, and shall furnish full and detailed estimates of the appropriations requireddurfng the ensuingyear for all purposes, includingmaintenance, the 

### erectionof buildings,repairs, renewals, extensions, improvem;nts,betterments or 

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

"The superintendentshallbe the chief executive officer of the hospital, but shall at all times be subject to the by-laws, rules and regulationsthereof, and to the powers of the board ofmanagers.

'He shallhave general supervision and control of the records, accounts and buildings of the hospital, and all internal affairs, and maintain discipline therein, and 

### enforcecompliancewith and obedienceto all rules, bylaws and regulationsadopted by the board of managers for the government, discipline and management of said hospFta1 and the employes and inmates thereof. He shallmake such further rules, regulations and 

### ordersas he may deem necessary,not inconsistentwith law or with the rules, regulations and directions of the board ofmanagers. He shall,with the consent of the board ofmanagers, appoint. .

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

such resident officersand such employesas 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 dischargeany such officer or employe a% his dfscretion,after givfng such officer OP employe an oppo~- tunity to be heard.

“He shall causeproper 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 recordsare correctlymade up for the annual 

### reportas requiredby %his law,, and present the same to the board ofmanagers who shall incorporate%hem in their report to the commissfoners courtD

“He shall collectand receive all moneys due the hospital,keep an accura%e accoun% of the same, repor% %he same a% %he mon%hlymeeting of the board ofmanagers and transmit the
same to the county collectorwitbln ten days after suchmee%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 requiredby law to receive or collect any money, funds, fees or o%herproperty for the
use of, or belonging to, the county;and he shall see to the strict enforcement of the law governing county finances.”

‘“Art 0 1653o He shall have continualaccess to and shall examrne all the books, accounts9 reports9vouchers 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)

“Arta 1654o All reports of collections ofmoney for the county required to be made to the commissioners court shall also be carefully examinedand 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, togetherwith the canceledwarrants which have been paid, and shall verify the same with the register of warrants issuedas shown on the books of the auditor.”

“Arta 1656. He shall prescribe and prepare the forms to be used by all persons in the collection of county revenues, funds, fees and all othermoneys, 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 ofmaking their annual report of office fees collectedand 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 regulationsnot inconsistentwith 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.

“Arto 1664e He shall keep a general set of books showingall 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 regularmeeting of the commissioners court,”
Since the Superintendentof the county hospital is the chief officer of the hospital and is charged with the duty of collectingfunds and making purchases, togetherwith many other duties, and in view of theHon. W. P. Remus, Jr., page 6 (V-1100)

above quoted statutes,it is believed that it Is the duty of the CountyAuditor to install an accounting system for such a hospital as he would for any other county office
or department.

Your secondand 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 ornot 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 othermaterfal, for the use of said county, or any of its officers,departments, or Institutionsmust be purchased
on ccrmpetitlve

bids, 0 0 0 In cases of emergency, purchasesnot in excess of one hundred and fifty dollarsmay be made upon requisitlon to be approved by the commissioners court, without advertising for competitivebids."

Article 1661,VX.S., provides:

"He shallnot audit or approve any such claim unless it baa been contractedas provided by law, nor any account for the purchase of supplies ormaterials 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 requisitionmust be made out and signedand approved in triplicate by the said offfcers,the triplicate to remain with the officer desiring the PUPchase, the duplicate to be filed with the countyauditop, and the original to be delivered to the party from whom safd purchase is to be made before any purchase shallbe made. All warrants on the county treasurer, exceptwarrants for jury service,rnuzt be countersignedby the county auditor.

### 695

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

The pertinentpart of Sec%&fon2 ofArticle 236&i,V,C,S.pprovides:

“No county,acting through its commissioners Court, and no cfty fn this State shallhereaftermake any contract calling for or requiring the expenditure OF payment of Two Thousand ($2,000.00)Dollars ormore out of any fund OP fuuds of any city or county or subdivision of any county creating OP imposfngan obligation or liability of any nature or characterupon such county OP any subdivisionof such county, OP upon such citywithout first submitting such proposed con’tract

to competitivebids, a e *’

It is noted thatArticle 4485 provides that the Superintenden% of the countyhospital “shallpurchase all necessary supplies,no% exceeding the amount provided for suchpurposes 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:

“Generaland 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 detafledway, the two shouldbe harmonized if possible; but if ,there is any conflict, *he latterwill 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 shallbe eligfble to the office ofmayor unless he possesses the qualifications of an elec’tor

and shallhave resided twelvemonths next preceding the electionwit;hFnthe limits of the city would controia general statute t.hat no person shall be eligible to afiy

State, county,precinct OP municipalHon. W. P. Herms, Jr,, page 8 (V-1100)

office in this State unless he shall have resided in this State for a period of twelvemonths and sixmonths in the county,precinct ormunicipality in which he offers as a candidatenext 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 0With one statutenegative 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 jurisdictionIn general terms, no doubt
can be indulged as to the constructionto be applied0 In such a case the question of an implied repeal of the particular statute is not to be seriously considered, It will be construedas constitutingan exception to the general statute, under the settledrule, 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 onlywhere acts are so

as to be irreconcilablethat
a repealby 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.
“Thisrule of constructionhas found frequent and apt illustrationwhere one of the supposedly conflicting statuteswas general in Its terms and the other specific. In such a case it is universallyheld that the specific statutemore 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 countyhospitalsbe sub ect to the provisions of Articles 1659, 1661, and 4 236 a inasmuch as the entering into contractsand the expending of fundswhich have been provided for hospital use has been delegated to the Superintendentwith the consent of the board ofmanagers.

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 beforemaking purchases ofmaterials and supplies for the hospital in excess of $150.00nor before entering into contracts in excess of $2,000.00. Atty. Gen. Op. V-683 (1948).

For the same reasonwe do not believe that the CountyAuditor has authority to require pequisitions to be filedwith him under the provisions ofArticle 1661 or any other statute, and we therefore answer your third question in the negative.

By ~011r

f.ourth

and fifth questionsyou ask to whom the term Hcounty collecto??as used inArticle 4485, V.C.S., refers,and also what are the general duties of
a County Auditor with reference to a countyhospital.

Article 1709,VX .So,provides:

“The county treasurer shall receive all moneys belonging to the county from whatever
source theymay be derived, and pay and apply the same as requiredby law, in suchmanner as the commissionerscourt of his countymay require and direct.”

We are in accordwith 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 CountyAuditor in regard to auditing countyhospital 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 countyhospital is not required to advertise for competitivebids before making purchases of material and supplies for the hospital, nor does the CountyAuditor 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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