**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**mnorable** iknton **Coopwood** DlstriCt **Attorney,** Travle **Cotloty kuetin,**  **Texas**

Dear Sir:

era Court or Travf8 dependent audit of the reasons stated CiVll statutea OS
uthorltg given in the statute for order au’ohaudit, but would llk6 to on on the same. I amfamlllar with **640,** inclusive, **but** donot feel that these ;rrtlclaa oontemplate a oonplete audit.”

Tte popultltlon of Travis County auoording to the 1940 **Federal Cclnsue**  is 111,053.

Therefore, Article 1646k, Vernon*8 Annotated Civil Statutes, providing for the empLoy.nentof a special auditor Orauditors by **one or**  **more counties**  under the population of**25,000,** either jointly **or sepamtely,**  by the Oo&as10nera*

court of said county or 00unt1es, andrurther providing the i)istrLct **Judge** or Crund**Jury may**  order said audit if either so desires, does not apply to Travis **County.**

nrticle 16k%, Vernon's iinnotatad Clvll **Statutes,** 1925, provides in regard to all oountler the folloringr

"at each term 02 the dletrlct oourt, the distriot judge, uponrequest 02 the **grand jury,**  uay appoint a cownlttee consisting of three oltlnerisof tha oounty, menor good moral oharaoter andintelllgenoe, andexparlenoed aoaountantu, to examine into the condition of the finances OStha oounty. Said committee shall examine all the books, aooounts, reporta, vouahers andorders OSthe aommieeionera oourt relating tc the flnanoer OSthe county that have not been examined and reported uponby a proilow ooolaitka) Ooant all the **money** in the oifics Oftha @OuMiJtreanurer **belonging to**  the county, andmakesuoh other examination ab it deemsneaeosary and proper in order to araertain the true oonditlon 02 the 2lnanaes at the eoanty. Theoourt 8hal1, ii neoenaary, uponthe appllaatlon 0r sata 00mrPttt40, 

### sendr0rpersons and evidanae to aid la suoh lnvestlgatlon.w

Arti.ole 1641, 'Vernonlmnnriotated Civil Btatutee 1925, provides aufollows:

"Any oommloeloners aotwt, whenIn It.6judgment an imperative pub110 neoeoslty exists therefor, shell have authority to employ a disinterested, competent andexpert publio accountant to audit all or any ?3rt of the **boo&s, records**  **or accounts**  **of** the **oouaty; or**  of any dlatriot, oounty or proolnct officers, agents or employee, inoludlng auditore of the counties, and all governmental units of tho oounty, hoepi~tal, f3rma, andother lnetltutfons of the county kept andreelntained st public expense, as wall as for all nattars reieit-ing to or affeotlng the fiaoal affairs of the aounty. The **resolution** providing for such audit shall recite the reasons andneoeasity existing therefor such us **t&t in**  the **judginent of**  said court there exists offlcisl misconduct, willful omlsaion or negligence in rooords andre’ports, miaapplicotion, conversion or retention of~publfc **funds,** failure In keeping accounts, making repokta **a:d** aooountlng for public funds by any offloer, cogentor eaploye of the district, oounty, 

### or precinct, including depositories, hospitals andother public lnstltutlona aalntained for the pub110 benefit, andst publio.‘cxpanse; or that in the judgment of the **court,** it 18neoeeanry that’ It have the inforlution **sou@t to**  enable It to determine and fix proper **appro** priation and expenditure 02pub110zaonoya, andto aaoertain andfix ajust and proper tax levy. Thesaid resolution may**be** presented in writing at anyregular or oalled eesslon of tho oommiasionera oourt, but shall lie over to the next regular tera of said **oourt,** and shall **be** published In one issue of a newspaper of general olroulatlon publlahed in the county; provided if there bs no auoh newspaper published in the county, thoennotioe thereof shall be posted in three publio places in said oouuty. one of whioh shall be at the court house door, for **at** least ten daya prior to Its adoption. At auoh noxt regular term said resolution 8hal.lbe adopted by 6lnajor$ty vote ot the four oondsatoners of the aourt and approved by the oounty **judge.** Anyoontrcrat entered into **by** said oommlaalonera crourt ior the audit provided herefn shall be madeIn aooordante with the **statute8** applloable to the letting of aontracts by said **oourt,** payment for whloh maybemadeout of the publio Sundaof the aounty In aoaordanoe with said etatutaa. Theauthority conferred on county auditors oontslned in this title aa well as other provisIons of statutea relating to district, oounty andpreoinct fin&noes **and** aooounts thereor ehall **be** held aubordlnste to the powers given herein to the aommlealonere* oourt .*

Article 1641 6aa madenecessary by the holding In the, case of Navvrro Countyv.. Tulloe, (Div. ~pp.) 237 S. **W.** 982, that the Commissioners* Court did not possess the right to disregard the duly appointed auditor andomploy other auditora at thegonorabie UantonCooprood, ~ALJ~ 4

oounty'e expenee for the putpoeeof obtaining Information lt iivthe duty of the,audltor to supply. 11Tex. Jur., p. (footnotea)

. whloh 5813,

"The authority or the oommlasloneret oourt 88 the eovemlng body oi a county to makeoontraots in it8 behalf 18etrlctly **llmlted** to that oontrrred either expressly or by fair or 

### ncoeesarylmplloation by

### theConetltutlon and lawn of the atate." 11Tex. **J-w., 632.**  Childrees Co. v. State, (Sup. Ct.) QZ S. H. (Zd) 1011.

Therefore, in regard to your question No. 1, weagree with **your** ilndlnge that there **is no**  **rtatute** authorizing anaudit to ba ordered **by** the 

### OrandJury of T'ravlr Connty, andwehold that ouoh,Orand Jury ln thle **reepeot** would hare only the power **to request**  an examlnatlon Sor the purpose8 and in the manner epeoiiled in Artlale 1658, **supra.**

In **resard** to your **quertlon** No. E, it eppeere that Artlole 1641 ie.the eraluslre **authority** under whioh **an** lndepen**dent** audit oould be ordered bl your Commlrelonere* Court.

Trusting thle fully anewore your queetlone, weare

Yours very truly ATltUNEYG'S.X%JRAL

GFTE:SM

BY aL+?Y. zIxzzzu&. Robert **L.** Lattlmore. Jr.

,isaletatlt