Honoratle T. 16.Tr$~$le

FirstAssistant State Superintendentof Public Instruction Austin, Texas
Dear Sir: OpinionNo. O-4146 Re: Execution of lnrrrsnts of rural high sahool distriots.
We have receivedyour letter of recent date inwhich you ask the opinion of this departmentwhether the trustees of a rural high sahool districtmay authorize someone, other than the presidentand secretaryof the board, to sign the sohoolnarrants by filingrith the depositorybank this authorization in writing. You also ask whether the depositorybank would assume any liabilityupon 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 districtmay be entitled shall be paid out on warrants issued by the secretary and signed by the secretaryand 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 itemizedacaount 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 superintendentand hy the countyboard of sohool trustees at the end of each soholasticyear. No sohool funds shall be allotted or apportioned and paid to any rural high schooldistriot for the follotingyear thereafteruntil this report is subnittedto and approvedby the county superintendentand the oounty board of school trustees."

“All funds belonging to a rural high sahool district shall be deposited in the county depositoryand disbursed in the same **manner** as other funds are disbursed from such depositoryunder 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 secretaryand president,and approved by the county superintendent. 'thesecretary is chargedwith the duty of keeping a c~plete itemizedaccount 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 disburserwntand return in so far as they have not been expended.'
And at pages 966, 969 and 970 of the ssmevolume 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 prescribedby law must be followed to the exclusionof 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 .ssprovided 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,requiresmore than if the statutehadmerely provided that the president and secretary approve the warrant. Of course, they must determinethat the charge is proper before the warrant is issued. Then the statute specificallyrequires that it be signed by the presidentand the secretary. t4bare of the opinion that this dutymay 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 responsibilityof 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
APPROVEDNOV. 26, 1941 s/Grover Sellers FIRSTASSISTANT -4TTORNEY GBRERAI~~ ' ApprovedOpinion Cccncittee By BXY Chsimen