Mr. C. H. Cavness 

State Auditor 

Austin, Texas Opinion NO. s-176 

Re: Duty of the State Auditor 

to audit the Texas Turnpike Authority. 

Dear Mr. Cavness: 

You request an opinion of this office as to 

whether the State Auditor Is required to make an audit 

of the Texas Turnpike Authority under the provisions 

of Article 4413a-13, Vernon's Civil Statutes. You 

also ask whether an annual audit by the State Auditor 

would satisfy the provisions of Section 21 of Chapter 

410, Acts 53rd Legislature, Regular Session, 1953, 

page 967. Said Act is codified as Article 6674~. 

Article 4413a-13 enumerates the duties of 

the State Auditor. Said article reads In part as follows: 

"The State Auditor Is hereby granted 

the authority and it shall be his duty: 

"1. . . . 

H2. To personally, or by his duly 

authorized assistants, examine and audit 

all fiscal books, records and accounts 

of all custodians of public funds, and 

of all disbursing officers of this State, 

making Independent verification of all 

assets, liabilities, revenues and expendltures of the State, Its departments, 

boards, bureaus, Institutions, commissions 

or agencies thereof now In existence or 

hereafter created.' 
. . . 

h 

Mr. C. H. Cavness - page 2 (s-176) 

It was held in the case of Texas Turnpike Authorit? v’. ‘Bhepperd, 279 S.W.2d 302 (Tex.Sup.1955) that 

the Texas Turnpike Authority Is ati a 

of Texas. See Section 3 of Article E 

ency of :&he State 

674~. 

It Is, therefore, our opinion that the State 

Auditor is required by the provisions of Article 4413a-13 

to audit the affairs of the Texas Turnpike Authority. 

If the Legislature had flitended to relieve the State Audltor of this responslblllty, It should have made specific 

exemption to Art. 4413a-13. 

The last sentence of Section 21, Article 6674v, 

reads as follows: 

“The Authority shall cause an audit 

of Its books and accounts to be made at 

least once In each year by certified public 

accountants and the cost thereof nay be 

treated as a part of the cost of construction or of operation of the turnpike 

project." 

The fact that the cost of the audit nay be 

treated as a part of the cost of construction or of 

operation of the turnpike project .lndlcates that It 

was the leglsl.ative intent to provide an independent 

audit of the Authority's books and accounts, since 

the State Auditor is paid for his services by 

legislative appropriation and not by the agencies 

whose books and records he audits. It is also 

noted that Section 711 of the trust Indenture executed by the Authority in financing the DallasFort Worth Turnpike project requires an independent 

audit of the books and acoounts of the Authority. 

SUNMARY 

The State Auditor Is required 

to audit the books, accounts and 

records of the Texas Turnpike Authorlty under~ the provisions of Article 

4413a-13, V.C.S. 
or. C. H. Cavness - page 3 (s-176) 

An Independent audit is required to be made of the Texas Turnpike Authority's books and accounts 

under the provisions of Section 21, 

Article 6674v, V.C.S. 

Yours very truly, 

JOHN BEM SREPPERD 

Attorney General of Texas 

Bypdk /g&&+4& 

Milton Richardson 

Assistant 

APPROVED: 

J.A. Amis, Jr. 

Land Division 

John Reeves 

Reviewer 

Nary K. Wall 

Reviewer 

Davis Grant 

Speclal~Reviewer 

Will D. Davis 

Special Reviewer 

Robert S. Trotti 

First Assistant 

John Ben Shepperd 

Attorney General 

HR:bt