January 10, 1939 

Mr. R. A. Courtney 

County Auditor 

Angelina County 

Lufkin, Texas Opinion No. O-38 

Re: Right. of Commissioners' 

Court to contract for a 

special audit df County 

books. 

Dear Mr.,Courtney: 

Your request for an opinion as to the right 

of and the authority of the Commissioners' Court to contract for a special audit of County books has been received 

by this department. 

The County budget law, Article 689a, Vernon's Annotated Civil Statutes, Section 11, provides,'in 

effect, that no ~expenditu'res of County funds shall be 

made except In strict compliance with the County budget, 

providing that emergency expenditures may be authorized 

from time to time by the Commissioners' Court by way of 

amendments to the original budget. However, the emergency 

must be such as is provided for in the statu~te and to meet 

unusual and unforeseen conditions which could not have been 

included in the original budget by reason of diligent 

thought and attention. 

vides:' 

Article 1641, Revised Civil Statutes, pro- 

"Audit by accountant. -- Any commissioners court, when in its judgment an 

imperative public necessity exists therefor, . 

shall have authority to employ a disinterested, 

compe,tent and expert public accountant to audit 

all or any part of the books, records, or accounts of the coun,ty; or of any district, county 
.?=+ ,y) 

Mr. R. A. Courtney, January 10, 1939, Page 2 

or precinct officers, agents or employes, 

Including auditors of the counties, and 

all government units of the county, hospitals, farms, and other institutions of 

the county kept and maintained at public 

expense, as well as for all matters relating to or affecting the fiscal affairs 

of the county. The resolution providing 

for such audit shall recite the reasons 

and necessity existing therefor such as 

that in the judgment of said court there 

exists official misconduct, willful omission 

or negligence ,in records and reports, misapplication, conversion or retention of 

public funds, failure in keeping ,acc6unts, 

making reports and'accountlng for public 

funds by any officer, agent, or employe of 

the district, county or precinct, including 

depositories, hospitals, and other public in- 

-stltutlons maintained for the public benefit, 

and at public expense; or,that In the judgment 

of the court, it is necessary that it have the. 

information sought to enable it to determine 

and fix proper appropriation and expenditure 

of public moneys, and to ascertain and fix 

a just and proper tax levy. The said resolution may be presented,in writing at any 

regular or called sessions of the commissioners court, but shall lie over to the 

next regular term of said court, and shall 

be published in one issue of a newspaper of 

general circulation published In the county 

provided if there be no such newspaper published in the county, then notice thereof shall 

be posted in three public places in said county, 

one of which shall be at the court house door, 

for .at least ten days prior to its adoption. 

At such next regular term said resolution 

shall be adopted by a majority vote of the 

four commissioners of the court and approved 

bye the county judge. Any contract entered 

into by said commissioners court for the audit 

provided herein shall be made in accordance 

with the statutes applicable to the letting of 

contracts by said court, payment for which may 
A 

Mr. R. A. Courtney, January 10, 1939, page 3 

be made out of the public funds of the county 

in accordance with said statutes. The authority conferred on county auditors contained 

in this title as well as other provisions of 

statutes relating to district, county and precinct finances and accounts thereof shall be 

held subordinate to the powers given herein 

to the commissioners' courts (ACtS 1923, p0 

170)*" 

In view of the foregoing authorities, it is 

my opinion that the Court did not exceed its authority in 

awarding this contract provided the conditions existed and 

the procedure was followed as prescribed in Article 1641. 

However, unless there was imperative public necessity for 

such action the Court would have no authority to make such 

contract. According to the county budget law, any expenditures of county funds should be provided for in the budget 

or by way of amendment to the original budget and, in the 

event them original budget or some amendment thereto does not 

provide for such expenditures, the same could not be legally 

paid out of the County Funds. 

Trusting that the foregoing answers your 

inquiry, I remain 

Respectfully yours 

ATTORNEYGENERAL OFTEXAS 

BY Ardell~~Williams 

Assistant 

AW:AW 

APPROVED: 

Gerald C. Mann 

Attorney General of Texas