August 30, 1951 

Hon. Joe E. Gracey 

Countv Attornev 

Stephens counti 

Breokenridge, Texas 

Opinion No. v-1265 

Re: Authority of the commissioners * court respecting fiscal matDear Sir: 

ters ‘of the oounty 

hospital. 

Reference is made, to your request for an 

opinion wherein you state: 

*The board of managers of.the Stephens-county Memorial Hospital, which is 

a hospital constructed by Stephens County, Texas,~with bonds voted for that 

purpose and such help as was given the 

County by the Federal Government in connet tion .with the hospital building program, are taking the position that they 

have the right ,to take all of the funds 

derived from the operation of the hospital and place it in the local ban& which 

is the county depository, in a special 

account, under the exclusive control of 

a board of managers. The board of managers then insist that they have a right 

to ,appWve ,all. bills and authorize the 

payment ~of all- such ~bills and expenses in 

connection with the operation of the hospital without the approval of the.Commissionersr Court of Stephens County, Texas. 

It ~1s ,the contention of the Commissioners’ 

Court ~that under Article l+l&+, Vernon’s 

Civil Statutes of Texas, that the board 

shall certify all bills and accounts, including salaries and wages, and transmit 

same to the Commissioners’ Court, who 

shall provide for their payment in the 

same manner as other charges against the 

County are paid. It is the further contention of the Commissioners’ Court that 

under Article 4485 of Vernonts Civil 

Statutes of Texas, that it is t.he duty 

of the hospital superintendent, as pro- 
Hon. Joe E. Gracey, page 2 (V-1265) 

- 

viaea in said article, to collect~and receive all monies due the hospital, to 

-keep an accurate account of same, and re- * 

port the same at a monthly meeting of the 

Board of Manqgers and transmit the same 

to the county collector within ten days 

after each meeting. 

"I would appreciate it if you would 

kindly advise me as to whether all of the 

revenues received in connection with the 

operation of the Stephens County Memorial 

Hospital should not be delivered to the 

proper official of Stephens County, Texas, 

and deposited by Stephens County, and that 

all bills and accounts, including salaries 

an&wages, should be certified to by the 

.boara,of.managers and then approved by the 

Commissioners* Court and 

r 

id as other accounts~owing by Stephens ounty." 

Article 4480, V.C.S., provides in part: 

"Said bog rd shall fix the salaries of 

the superinte 1 dents and all other officers 

and employes withi@ the limit of the appropriation made therefor by the commissioners' court, and such salaries shall be 

compensation in full for all services rendered. The board shall have the 

general~&alement and control of the said 

hospital; grounds, buildings, officers and 

employees thereof; of the inmates therein, 

iix0f all matters‘relating to th&goveinmetit; discipline, contracts and fiscal concetis thereof; and make such rules and 

regnltitions ~as.may seem to~them necessary 

for.c&rrying out the purposes of such hospital." 

Article 4484, V.C.S., is in part as folloq: *.:~ 

;The board of managers shall keep in a 

bobk provided for that purpose a proper 

record of its proceedings . . . The board 

shall certify all bills and accounts, including salaries and wages, and transmit 

them to the commissioqrs' coun$, who shall 

provide for their paymqnt .in the same manner as other charges against the county 
Hon. Joe E. Gracey, page 3 (v-1265) 

are paid. 

-The board of managers shall make 

to the commissioners court annually, 

end at such times as said court shall 

direct, a detailed report of the operation of the hospital dispensaries 

and school during the year, showing 

the number of patients received and 

the methods and results of their treatment, together with suitable recommendations and such other matter as may be 

required of them, and shall furnish full 

and detailed estimates of the appropriations required during the ensuing year 

for all purposes, including maintenance, 

the erection of buildings, repairs, renewals; exteniions, improvements, betterments or other necessary purposes." 

titicle 4485, V. C.S., reads in part: 

"The Superintendent shall be the 

chief executive officer of the hospital, 

but shall at all times be subject to the 

by-laws, rules and regulations thereof, 

and to the powers of the board of managers. 

WH~e shall, with the consent of the 

board of managers, equip the-hospital 

with all necessary furniture, appliances, 

fixtures and all other needed facilities 

for the care and treatment of patients, 

and for the~use of .officers and employees 

thereof, and shall~purchase all necessary 

supplies, not exceeding the amount provided for such purposes by the commissioners court. 

n 

"He shall cause proper accounts and 

records of the business and operations of 

the hospital to be kept regularly from day 

to day in books and on records provided 

for that purpose; and shall see that such 

accounts and records are correctly made up 

for the annual report as requirqd by this 
Hon. Joe.E. Gracey, page 4 (V-1265) 

. 

law, anb. present the same to the board 

of.managers who shall incorporate them 

,in~their report to the commissionerq 

court. 

-w~v&w oft the~vnderlined provision of Art- 

.iqle 4485,~.$,t~is .our opinion that all revenues received in 'qknection with the operation of Stephens 

CoUnty Memorial Hospital should be delivered to the 

county treasurer for deposit by such county. 

See.Att(y:Cen. Op. V-1100 (1950). 

it Will be noted from the foregoing statutes that authority is vested in the board of managers and the superintendent of a~county hospital to 

incur neoessary expenditures for the operation and 

maintenance of the hospital in a sum %ot exceeding 

the amount provided for such purposes in the: commissioners court.” By the express terms of Article 

4484,~the board bf managers must transmit all bills 

an8 &Mounts, including salaries and wages, to the 

commissioners' court for payment "in the same manner 

as other charges against the county are paia." Article 2351, V.C.S., provides that the commissioners1 

court shall "audit and settle all accounts against 

the.county and direct their paymezit." In view of 

these ,provisions, the county treasurer may not issue 

warrants in payment of bills and accounts of the 

hospital until the commissioners' court has approved 

them for payment in the same manner as ether charges 

against the county,are paid. Although the management of the county hospital is vested in the board 

of managers, the commissioners1 court must approve 

all.accounts. See Att'y Gen.,Op. C-6433 (1945). 

The money allocated by the commissioners* 

court pursuant to the statute for the support and 

maintenance of a county hospital canno+ be transferred to the board of managers, but mtist remain 
Hon. Joe E. Gracey, page 5 (V-1265) 

in the custody of the county t*reasurer to be disbursed on orders of the commissionerg court. See 

Att'y Gen. Op. V-510(1948). 

We therefore agree with your opinion 

that all bills and accounts mu&be certified to 

by the board of managers of a county hospital, 

approved by the commissioners1 court, and paid 

as other accounts owing by Stephens County. 

SUMWRY 

All revenues received from operation of the Stephens C'ounty Memorial 

Hospital should be delivered to the 

County Treasurer of Stephens County for 

deposit by Stephens County and all bills 

and accounts should be certified to by 

the board of managers of such hospital, 

approved by the commissioners' court, 

and paid as other accounts owing by 

Stephens County. 

APPROVED: 

J. C. Davis Jr. 

County Affairs Division 

Yours very truly, 

PRICE DANIEL 

Attorney General 

Jesse P. Luton, Jr. 

Reviewing Assistant 

Everett Hutchinson 

Acting First Assistant 

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