Honorable T. M. Trimble 

First Assistant 

State Superintendent of Public Instruction 

Austin, Texas 

Dear Sir: Opinion No. O-7191 

Be: Whether a County Auditor may 

legally serve as a trustee of a 

common school district. 

Your letter of April 1, requesting an opinion of this department, reads 

as follows: 

ttIn view of the fact that county auditors do on many 

occasions audit the 'books of common school districts 

which are kept in the oPf,ice of the county superintendents, 

could a county auditor legally serve as s trustee of a 

co-n school district?" 

The following statutes pertain to the duties of the county auditor as 

they relate to the common school districts: 

*Art. 1652. School Ledger -- The auditor shall install 

in his office a school ledger showing as accurate account 

of all funds received and disbursed by the common school 

districts of his county: a bond register showing all the 

school bonds issued by the common school districts of his 

county, their rate of interest, dste issued and maturity 

date; and he shali also keep an interest and sinking 

fund account of such school bonds. 

"'Art. 1653. To examine accounts. -- He shall have continual 

access to and shall examine all the books, accounts, reports, 

vouchers and other records of any officer, the orders of 

the commissioners court, relating to finances of the county, 

and all vouchers given by the trustee of all coc~lon school 

districts of the county and shall inquire into the 

correctness of same.11 

This department has heretofore held that it is mandatory that the 

county auditor keeps the school ledger mentioned in Article 1652, 

supra. Opinions, O-2734 approved September 23, 1940, 0-2734-A, 

approved November 7, 1940, and 0-3660 approved July 22, 1941. 
Honorable T. M. Trimble, page #2 (o-7191) 

Your request presents the question of incompatibility in the two offices, 

the rule as to such being summarized in 34 Tex. Jur., page 354, as 

follows: 

%aving elected to accept and qualify for the second office, 

ipso facto, and as a matter of law, he vacates the first 

office. This is true, where both offices are places of 

emolument, regardless of whether they are incompatible, 

and if they are incompatible there is a vacation of the 

first office regardless of whether both are offices 

of emolument within the meaning of the constitution. In 

such circumstances the constitutional provision that 

all officers shall continua to perform duties of their 

office until a successor has been qualified does not apply." 

Trustees of a common school district are "public officers" and must 

subscribe to the oath prescribed in the constitution. 37 Tex. Jur., 

page 935, Sec. 68. 

In the case of Williams vs. Thompkins, 42 S. W. (Zd) 106, the court defirkes 

"audit" as means to hear, determine, and adjust or certify, and an "audit" 

means that an official examination has been made of an account or claim., 

comparing vouchers, charges, and fixing the balance. 

We deem it unnecessary to go into or discuss the various duties and 

statutory provisions relating to trustees of common school districts 

be@nning with their powers granted in Article 2747 and following, 

Suffice to say that the county auditor's duties cannot be said to be in 

no manner inconsistent and never in conflict. The very nature of the 

office requires such officer to hold himself aloof of any possible 

conflict or inconsistency, it being his duty to questionarlg irregularity 

or inaccurate accounting of school funds, as reflected from the books, 

accounts, reports, and vouchers of the school district or county 

superintendent's office. 

In conference opinion No. 1824, Book 50, page l-7 Reports of the 

Attorney General, rendered June 27, 1927, to the Hon. H. L. Washman, 

County Auditor, Houston, Texas, it was held as follows: 

“FIis (the county auditor's authority to examine into the 

correctness of such vouchers to our minds was conferred merely 

for the purpose of giving him the right to audit such vouchers, 

and if in his judgment, the same were unlawfully drawn to 

report the same to the proper authorities of the county, for 

such action as might be indicated thereby." 
Honorable T. M. Trimble, Page 3 (O-7191) 

The relative duties respecting the two offices of County Auditor and 

Trustee presents e stronger cese of incompatibility by analogy then 

presented in Thomas et al vs. Abernathy County Line Independent School 

District, 290, S. W. 152. The County Auditor would be auditing the 

books, accounts, etc., of the Board of Trustees of which he wes e 

member. 

In answering your request, it is therefore the opinion of this department 

that * county auditor cannot legally serve es e trustee of e common 

school district, the two offices being incompatible. 

Yours very truly 

ATTORNEY GEXERAL OF TEXAS 

s/Wm. J. R. King 

BY 

Wm. J. R. King 

Assistant 

WJRK:JCP/ldw 

APPROVE APR. 17, 1946 

s/ Grover Sellers 

ATTORNEY GENERAL OF TEXAS 

APPROVED OPINION 

COMMITTEE 

BY B. W. B. 

CHAIRMAN