Honoratle T. 16. Tr$~$le 

First Assistant 

State Superintendent of Public Instruction 

Austin, Texas 

Dear Sir: 

Opinion No. O-4146 

Re: Execution of lnrrrsnts of rural 

high sahool distriots. 

We have received your letter of recent date in which you ask 

the opinion of this department whether the trustees of a rural high 

sahool district may authorize someone, other than the president and 

secretary of the board, to sign the sohool narrants by filing rith the 

depository bank this authorization in writing. You also ask whether the 

depository bank would assume any liability upon payment of lrarr.anta so 

drana. 

Articles 2922-i and 2922-j, Revised Civil Statutes, read 

respectively *e followsr 

"All funds of every nature to which a rnral~high sohool 

district may be entitled shall be paid out on warrants issued 

by the secretary and signed by the secretary and president of 

the board of trustees and approved by the oounty superintendent of public instruotion. The board of aohool trustees shaIl 

select its om president and.seoretery, eaoh of whom shall be 

B member of the Board. The Secretary shall keep e owplete 

itemized acaount of all receipts and disbursements in a wellbound book owned and paid for by the distriot, and his accounts shall be approved by the county superintendent and hy 

the county board of sohool trustees at the end of each soholastic year. No sohool funds shall be allotted or apportioned and paid to any rural high school distriot for the folloting year thereafter until this report is subnitted to and 

approved by the county superintendent and the oounty board of 

school trustees." 

“All funds belonging to a rural high sahool district 

shall be deposited in the county depository and disbursed 

in the same manner as other funds are disbursed from such 

depository under the depository law in so far as same are 

applicable." 
Honorable T. M. Trimble, Page 2 O-4146 

Thus, we see that the warrant is to be issued by the secretary, 

signed by the secretary and president, and approved by the county superintendent. 'the secretary is charged with the duty of keeping a c~plete 

itemized account of all receipts and disbursements. 

In Texas Jurisprudence, Volume 37 at page 976, it is said: 

‘Wlmn the school funds have been turned OvBr to and acoepted 

by the depository he beacnnes liable for their safekeepingproper 

disburserwnt and return in so far as they have not been expended.' 

And at pages 966, 969 and 970 of the ssme volume appears: 

"Powers of boards and officers ever funds belonging to 

school districts, and the manner in which those powers shall 

be exercised are prescribed hy statute, end the course prescribed by law must be followed to the exclusion of all other 

methods . . . . 

"And any authority given to boards and officers to 

draw sn school funds is governed and limited by the provisions of the general statute. Vouahers and warrants also 

should be approved .ss provided by law." 

We believe that Article 2922-i. in providing that the secretary 

shall issue the warrant and that it shall be signed by the president and 

the secretary, requires more than if the statute had merely provided that 

the president and secretary approve the warrant. Of course, they must 

determine that the charge is proper before the warrant is issued. Then 

the statute specifically requires that it be signed by the president and 

the secretary. t4b are of the opinion that this duty may aot be delegated. 

You are, therefore, advised that the trustees of a rural high 

school district have no power or authority to authorize someone other than 

the president and secretary of the board to sign the school warrants. It 

is the responsibility of the depository to determine that the warrant6 

have been properly executed and approved. 

Yours very truly 

ATTORNEY GENEBAL OF TEXAS 

By s/George W. Sparks 

George W. Sparks 

GWS:Udvm Assistant 

APPROVED NOV. 26, 1941 s/Grover Sellers FIRST ASSISTANT -4TTORNEY GBRERAI~~ ' 

Approved Opinion Cccncittee By BXY Chsimen