Hon. Austin F. Anderson 

Criminal District Attorney 

Bexar County Courthouse 

San Antonio, Texas Opinion No. S-65 

Re: Several questio.na respecting the management and 

supervision of the financial accounts of a rural 

Dear Sir: high school district. 

You have requested the advice of this office in 

regard to several questions respecting the management 

and supervision of the financial accounts of a rural 

high school district. 

Answering each question specifically we advise 

you as follows: 

"1. Who is responsible for keeping financial accounts in a Rural High School District?" 

Article 2922k, Vernon's Civil Statutes, places 

the immediate control of a rural high school district in 

its board of school trustees. The most important function concerning control is that of spending the funds 

belonging to the district. Article 2922 1, Vernon's 

Civil Statutes, gives to the board of a rural high school 

district the power to levy and collect taxes on the property in the district for the maintenance of the Bchoo~ 

therein. Such tax when collected is to "be deposited in 

the county depository to the credit of such rural high 

school district." Article 29221, Vernon's Civil Statutes, 

authorizes a rural high school district board of trustees 

to select from among its members a president and secretary. 

All funds belonging to the district are to be paid out 

on warrants issued by the secretary and signed by the 

secretary and pP2Bident. The secretary must keep a complete itemized account of all receipts and disbursements. 

Thus it can be seen that the responsibility for keeping 

the financial accounts rests in the board of trustees, 

and ministerially in its member-secretary. 
Hon. Austin F. Anderson,, page 2 (s-65) 

"2. May the County Superintendent legally 

require a Rural High School District to furnish invoices on all bills before approving 

warrants Eroperly dram by a Rural High School 

District? 

The case of Palmer Publishing Company v. 

130 Tex. 346, 109 S.W.2d 158 (1937). holds that the 

Smith, 

county superintendent has authority-to decide as to the 

legality of the form of vouchers dram against the school 

fund of his county, and even has authority to inquire into 

the legality of then lnd?btedness represented by such 

voucher. However,. the county 'superintendent ,may only 

determine if the bo,ard of trustees act,ed within the scope 

of its authority in each debt it incurred and paid. If 

the special facts and circumstanoes of each a,ct submitted 

to him for his approval give.riae to no, valid reaso,n or 

ground in law for his refusal, then it is his official 

duty to approve the actssubmitted. Peevy v. Carlile, 

135 Tex. 132, 139,S.v;2d 779 (1940); Att'y Cen. Op. 

(1940); Att'yGen., Op. V-43-(1947). 

6 -2454 

"3. Is the Depository,Bank for county 

6,chool funds, required~ t,o, furnish a depository report ea~ch year, o,n the transa,ctio,nB 

of e,ach Rural High S,choo.l Distriot in the 

coipty, or may they make a combined report 

for all the district?" 

Article 2922 AX V.C.S., requires all taxe,s when 

,oollected to be deposited in,the county depo.aitory to the 

,credit of such rural high ,achool, district. All'othr 

funds belonging to,the district must also be depos,ited 

in the county depository. 

Statutes. 

Article 2922.j, Vernon',? Civil 

Article 2830, Vernon's Civil Statutes. reouires 

the county treasurer (depository) to keep a 'sepa$ate‘account wi,th each diBtriC,t. As an incident of the duty of 

the sec,retary of a rural high sc,hool distri,ct t,o keep a 

,comple,te itemized aqcount of al,1 receipts and disbureementa he must obtain such infor,mation from the depo,sitory, 

since mos,t of the funds depo,sit,ed to the di,strictls account are deposited by the tax collector or county superintendent,. It is the duty of the depository to furnish 

such information to the secretary of the rural high 

school district whenever the secretary re,quest~a it. 
Hon. Austin F. Anderson, page 3 (S-65) 

"4. May the Scho,o,l B,oard of a Rural 

High School. District 'de,cide, onthe form of 

warrant used, .s,o long a,s it conforms to 

standard banking p,ractices, and has a place 

for the Count% Superintendent to indicate 

his approval? 

The responsibility for keeping financial accounts 1s with the board of trustees. This responsibilit,y 

carries with it the right t,o prescribe the forms to be 

used by the s,ec~retary in is,suing warrants as well as in 

recording all r,eceipts and di,sburse,ments,, ,except where 

,statute pres~c~ribes the form or plac,es the responsibility 

of prescribing it on some oth,er official. 

The general respo,nsibilit,y of managing 

the financial business of a rural high ,school 

district, and everytkiing'in(!ident~l'~th:ereto, 

is ve,sted in its board of trustees, subject 

'co the approyal of the, co,unty ,superintendent 

in regard to the validity of its, acts. 

Yours very truly, 

APPROVED: 

J. C. ,Davis, Jr. 

County Affairs Division 

JOHN BEN SHEPPERD 

Att0rne.y General 

C. K. Richards: 

Reviewer 

BY 

Burnell Waldrep 

Executive Assistant 

John Ben Shepperd 

Att,orney General 

BEL:am