Honorable James R. Kitties Opinion No. M-955 County Attorney Henderson County Courthouse Re: Authority, of a County Athens, Texas 75751

Dear Mr. Kittles: Your request for an opinion

“1 have been requested County Commissioners’ Court -_. Auditor ,to require that

Requisition or “Purchase Order” be approved by himprior to incurring the,expense ,presented for payment. reads in pa.rt as follows: by.the Henderson to seek an opinion from,you on.the’ following subject:

“Starting August 1, 1971, Henderson County Auditor Hubert,Boyd has~taken the position that no claim, bill or accoun,t against the Coun.ty will be approved, by himfor payment.unless, prior to ordering the item or incurring the expense presented for payment, the **,coutity** officer seeking approval ,of t~heclaim, bill or account secured a “purchase o,rder” (sample enclosed) signed by the Cou,ntyAud.ito,r.

“Question: Canhe legally do this?" Article 1645, et seq., Vernon’s Civil Statutes~, set out the specific duti,es an,dauthority of the .office of the County Auditor and the County Auditors possess only such powers as aresexpressly conferred upon themby law or are,necessarily implied from the powers so conferred. AttoTney General’s Opinion M-756 (1970); and authorities cited therein. With respect,to purchases of supplies or materials for

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use of a county or its officers the functions of the’Coumty Auditor are defined byArticle 1660 and 1661, Vernon’s Civil Statutes. Attorney General’s Opinions O-6506 (1945) and WW-1346 (1962). In Attorney General’s Opinion WW-1346it was held:

“In view of the foregoing authorities, it is our opinion that the Commissioners Court of Brazoria County is the fact-finding boayto determine whether equipment, material and,services were delivered to the county, and the reasonable value of such equipment and services.

“It is our further opinion that the county auditor is required to pay bills if Articles 1660 and 1661, Vernon’s Civil Statutesi ar,e complied with.” Article 1660, Vernon’s Civil Statutes, provides:

“All claims, ,bills and accounts against the ,county,must be filed in ample.time for the auditor to examine and,approve~same before the ,meetings of the~commissioners court. Noclaimi bill or’account shall be,allowed or paid until it has been examined and approved by the county.auditor. The auditor shall examine the sameand stamp his approval thereon. If he deems it necessary, all 6uch accounts bill, OT clai,ms must be verified by affidavit touching the correctness of the same. The auditor is hereby authorized to,administer oaths for the purposes’ of this law.” Article,l661, Vernon’s Civil Statutes, provides:

“He shall not ,audit or approve8 any such claim unless it has 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

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signed by the ,officer order,ing same and approved by the county judge. Said req,uisition must be madeout and.signed and approved in triplicate by the said officers, the triplicate to,remain with the officer desiring the purchase, the duplicate to be filed with the county auditor, and the original to be delivered totheparty from’whomsaid purchase is to be madebefore any purchase shall be made:.. All warrants on the .county treasurer, must beexcept warrants for jury service!

countersigned by the county audltor.” In construing the above quoted provisions,, it was held in Attorney General’s Opinion o-6506, supra.:

“With,reference to the matter of requisitions, Article 1661 clearly states that requisitions are to be signed by the of~ficer making the purchase and approved by the county judge. he find no authority for the county auditor to require, as aprerequisite to approval of a c,l,aim based on such ,purchase, that the requisition shall be signed,or approved by himwhen the purchase,is made.

“Although the county auditor, has general oversight over t,he finances of the county, the exercise of such oversight with.reference to purchases made and expenses incurr,ed for the use of the county or by certain officers in the conduct of their offices, is defined and controlled by the specific provisions of the statutes pertaining to such purchases and expenses. In view of the foregoing and in view of the facts given, it is the opinion of this department that the county auditor is not authorized to require, as aprerequisite to his approval of a claim or items of expense, that all requisitions for such purchaes or expense items shall be signed or approved by him at the time the purchase is madeor the expense incurred. ”

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In view of the foregoing, our opinion is that the County reauisitions or %urchase orders" to Auditor maynot require be signed by him at the pense incurredi Onthe Auditor to approve such are complied with. tide the purchase'is madeor the excontrary, it is the duty of the County purchases if Articles 1660 and 1661

The County Auditor is not authorized to require as,a prerequisite to his approval of a claim or items ,of expense that a'requisition be signed and approved by him at the time the purchase is made,or the expense incurred. Ivery t;uly,

ey General of Texas Prepared by JohnReeves Assistant Attorney.,General APPROVED: OPINIONCOMMITTEE Kerns Taylor, Chairman W. E. Allen, Co-Chairman James Quick Bob Lattimore Austin Bray R. D. Green SAMMCDANIEL Acting Staff,Legal Assistant NOLAWHITE First Assistant ALFREDWALKER Executive Assistant

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