Montpelier examiner. [volume] (Montpelier, Idaho) 1895-1937, 1906-02-16
OUR SCHOOL FUNDS
Prosecuting Attorney Renders IN
Opinion on Subject.
WHAT THE STATUTES SAY
The County Superintendent is Requr-
ed to Keep Complete Accounts Of
All Funds.

All Funds.
Paris, idaho, Feb. s, 1906.
Eugene S. Hart, Esq,
Superintendent Public Instruction.,
Bear Lake County, Idaho.
Dear Sir:-Complying with your
request to furnish you written
opinion as to the superintendent
SUPERVISION and control of school
fu4ls derived from licenses, etc..
vii Vim Incorporated cities. l respect
fully submit the following:
The superintendent is required, with
the CO operation of the county treasurer.
quarterly, to apportion all funds for
school purposes both state and county,
among the several school districts, in
the proportions prescribed in the stat
utes, and certify the esame in detail to
the county treasurer and notify the
clerk of each district of the amount
placed to the credib of his district. -
Political Code, 1901, ,iSec. 1899.
County treasurer must keep separate
account with each school district, ard
shall pay ont of the various accounts
only on legally drawn warrants. .-Polit-
ical Code, 1901, Sec. 1O4O.
Superintendent shall keep a separate
account with each school district; place
to t,,S credit of each district the amount t
appo9tioned to it by him gn
all llgally drawn warrants and orders
of the officers of districts, entitled to
draw funds, and enter each item upon
his books. And further to collect by
process of law all penal fines, etc, not
paid over by justices of the peace or
other officers, etc Political Code, 1901,
Sec. l04l.
County Auditor shall draw warrant
upon the fund of ahy district when
proper order is presented by the trustees
of said district, provided the same is
counter-signed by the superintendent
Political Code, 1901, Sec. 10i3.
A number of provi sions as to thu
keeping of school funds, derived
from particular sources, appear II
our statutes. Note the following
Special taxes of any district go a
once into the county treasury, and ar
then placed to the credit of that district
Political Code. 1901, Sec. l044.
All moneys derived from sale of bond
in any district is placed immediately i
the county treasury and credited to sal
district Political ode. 1901, Sec. 1o4s
Certain fines go to general scho'
funds for apportionment.-Pol
Code, 1901. Sec. 1899.
Fines generally, placed in the count
treasury and apportionea by the supe
intendent Session laws, 1898, page 43;
Oae half of all moneys for liqu
licenses or from fines and penalti
un Ter the ordinance of any city, tow
or village must be paid into the trea
ury of the school district or districts
more than one. equally. embraced
whole or in part of the same terrific
of said city, town or village.
Laws, 1903, page 1923.
TIE obvious result of the fol
gong provisions Is that all scho
funds, from whatever source derive
\ must be placed i'll the county trei
= ury for proper distribution amo
the districts; ami particularly th
the superintendent may keep t
and complete accounts with ca
district.
The language of the last sess
law aboye quoted, 'smust be paid
to the treasury of the school distr
or districts" can mean moth
more or less than to place the ga
into the county treasury for the
eft of such district or districts;
Is true from the fact that the cou
Treasury is the only treasury con
Auted for the handling of school
tGct funds; in other words the
oil the Legislature last mentio
d., bes not attempt to create spe
treasury for particular distri
lseparate and apart from the cot
4 N treasury, the funds of which VIZ
a be kept out of the account of
y .superlntendent with reference
aid districts.
IN "a careful view of the whole q
will reveal the following fl
pperintendent is required
/ SE ed mplete accounts of al