Honorable T. M. Trimble

First Assistant State Superintendentof Public Instruction Austin, Texas Dear Sir: OpinionNo. O-7191 Be: Whether a CountyAuditor may legally serve as a trustee of a common school district.
Your letter of April 1, requestingan 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 statutespertain 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 disbursedby the common school districts of his county: a bond register showing all the school bonds issuedby the common school districtsof his county, their rate of interest,dste issued and maturity date; and he shali also keep an interestand sinking fund account of such schoolbonds.
"'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 commissionerscourt, relating to finances of the county, and all vouchers givenby the trustee of all coc~lon school districts of the county and shall inquire into the correctnessof same.11 This departmenthas heretoforeheld that it is mandatory that the county auditor keeps the school ledgermentioned inArticle 1652, supra. Opinions, O-2734 approved September 23, 1940, 0-2734-A, approvedNovember 7, 1940, and 0-3660 approved July 22, 1941.Honorable T. M. Trimble, page #2 (o-7191)

Your request presents the question of incompatibilityin 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 incompatiblethere is a vacation of the first office regardlessof whether both are offices of emolumentwithin the meaning of the constitution. In such circumstances the constitutionalprovision that all officers shall continua to perform duties of their office until a successorhas been qualified does not apply."
Trustees of a common school district are "publicofficers" and must subscribe to the oath prescribed in the constitution. 37 Tex. Jur., page 935, Sec. 68.
In the case ofWilliams 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 examinationhas been made of an account or claim., comparingvouchers, charges, and fixing the balance.
We deem it unnecessaryto go into or discuss the various duties and statutoryprovisions relating to trustees of common school districts be@nningwith their powers granted inArticle 2747 and following, Suffice to say that the county auditor's duties cannotbe said to be in no manner inconsistentand never in conflict. The very nature of the office requires such officer to hold himself aloof of any possible conflict or inconsistency,itbeing his duty to questionarlg irregularity or inaccurateaccounting of school funds, as reflected from thebooks, accounts, reports, and vouchers of the school district or county superintendent'soffice.
In conferenceopinionNo. 1824,Book 50, page l-7 Reports of the Attorney General, rendered June 27, 1927, to theHon. H. L.Washman, CountyAuditor, Houston, Texas, itwas held as follows: “FIis(the county auditor's authority to examine into the correctnessof such vouchers to our mindswas conferredmerely for the purpose of givinghim the right to audit such vouchers, and if inhis judgment, the samewere unlawfully drawn to report the same to the proper authoritiesof 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 CountyAuditor and Trustee presents e stronger cese of incompatibilityby analogy then presented inThomas et al vs. Abernathy County Line IndependentSchool 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 answeringyour 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 officesbeing 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