Hon. Austin F. Anderson CriminalDistrict Attorney Bexar County Courthouse San Antonio, Texas OpinionNo. S-65

Re: Several questio.narespecting the management and supervisionof 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 supervisionof the financial accounts of a rural high school district.

Answering each question specificallywe advise you as follows:

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

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 29221, 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 "bedeposited in the county depository to the credit of such rural high school district." Article 29221,Vernon's Civil Statutes, authorizesa rural high school districtboard 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 issuedby the secretary and signed by the secretaryand pP2Bident. The secretarymust keep a complete itemizedaccount 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 PublishingCompany v. 130 Tex. 346, 109 S.W.2d 158 (1937).holds that theSmith,

county superintendenthas authority-todecide as to the legality of the form of vouchersdram against the school fund of his county, and even has authority to inquire into the legality of then lnd?btednessrepresented by such voucher. However,.the county 'superintendent ,mayonly 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 circumstanoesof each a,ctsubmitted 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,nthe 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 2922AX V.C.S., requires all taxe,s when ,oollected

to be deposited in,the county depo.aitory to the ,creditof such rural high ,achool, district. All'othr funds belonging to,the districtmust 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,theach diBtriC,t.As an incidentof 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, sincemos,tof the funds depo,sit,ed to the di,strictlsaccount are depositedby the tax collector or countysuperintendent,. It is the duty of the depository to furnish such informationto the secretary of the rural high school districtwhenever the secretary re,quest~a it.Hon. Austin F. Anderson, page 3 (S-65)

"4.May the Scho,o,l B,oardof a Rural High School.

District 'de,cide,

on the form of warrant used, .s,o long a,sit conforms to standardbanking p,ractices, and has a place for the Count% Superintendentto indicate his approval?

The responsibility for keeping financial accounts 1swith the board of trustees. This responsibilit,y carrieswith 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,esthe responsibility of prescribing it on some oth,er official.

The general respo,nsibilit,y of managing the financialbusiness of a rural high ,school district,and everytkiing'in(!ident~l'~th:ereto, is ve,stedin its board of trustees, subject 'cothe 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 JOHNBEN SHEPPERD Att0rne.y

General

C. K. Richards: Reviewer BY

Burnell Waldrep Executive Assistant

JohnBen Shepperd Att,orney

General

BEL:am