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 

him prior 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 him for payment.unless, 

prior to ordering the item or incurring the 

expense presented for payment, the ,coutity 

officer seeking approval ,of t~he claim, bill or 

account secured a “purchase o,rder” (sample 

enclosed) signed by the Cou,nty Aud.ito,r. 

“Question: Can he legally do this?" 

Article 1645, et seq., Vernon’s Civil Statutes~, set out 

the specific duti,es an,d authority of the .office of the County 

Auditor and the County Auditors possess only such powers as 

ares expressly conferred upon them by 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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Hon. James R. Kittles, page 2 (M-955) 

use of a county or its officers the functions of the’Coumty 

Auditor are defined by Article 1660 and 1661, Vernon’s 

Civil Statutes. Attorney General’s Opinions O-6506 (1945) 

and WW-1346 (1962). 

In Attorney General’s Opinion WW-1346 it 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. 

No claimi bill or’account shall be ,allowed 

or paid until it has been examined and approved 

by the county.auditor. The auditor shall examine the same and 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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Hon. James R. Kitties; page 3 (M-955) 

signed by the ,officer order,ing same and 

approved by the county judge. Said req,uisition must be made out 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 to the party from’ whom said purchase is to be made before any purchase shall 

be made:.. All warrants on the .county treasurer, 

must be 

except 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 a prerequisite to approval of a c,l,aim based on such ,purchase, 

that the requisition shall be signed,or approved by him when 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 a prerequisite 

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 made or the 

expense incurred. ” 

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Hon. James R. Kittles, page 4 (M-955) 

In view of the foregoing, our opinion is that the County 

Auditor may not require reauisitions or %urchase orders" to 

be signed by him at the 

pense incurredi On the 

Auditor to approve such 

are complied with. 

tide the purchase'is made or 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. I 

very t;uly, 

ey General of Texas 

Prepared by JohnReeves 

Assistant Attorney.,General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

James Quick 

Bob Lattimore 

Austin Bray 

R. D. Green 

SAM MCDANIEL 

Acting Staff,Legal Assistant 

NOLA WHITE 

First Assistant 

ALFRED WALKER 

Executive Assistant 

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