with your opinion that you can&t determinetheir oorreotnessfrcm the meager informationcontainedthereon.
As oountyauditor,.you are, of course,not authorized to pa88 on the legalityof the voucher8given by the : trustees,ofthe oosm~nschooldistrict;nor:to disapprove them and duties are givento the oountysuperintendeat,by Artiole 2693, Vernon'sAnnotatedCivil Statuteswhich provides,in part, as follows:
"The countysuperintendentshall approve all.vouoherslegallydrawnagainstthe sohoolfund of his'aounty.* * *"
The quotedportionof said statutewas construedby Texas,SeotionB,'in Palmer PublishingCornpans S.R. (2d).l66. In thatoase the.plaintiff PublishingCompanywas the holder of numeroussohoolwarrantsissuedby various oomaon 8ohoold$striotsof Titus County,.and allegedto have beensigned by a majority.of the issuing -. diatriot. The oountysuperintendent of.publiosohoole~ .rsfusedto approvethese warrants,whereupona msndamus suitwas filed agabst.hJm to oompeltheir approval. ~The courtheld that mandamusdid not lie since the plaintiff failedto 8how that it had first appealedfrom the super- intendent'sdeoisionto the countyboard of sohooltrustees a8 providedby Article2686,Vernon'sAnnotatedCivil statutes. Mquote from the court'sopiniona8 follontrr
"The olause 'legallydrama againstthe school fund of his county,'as used in article2693, supra,undoubtedlyoonfersupon hti authorityto decideas to~thelegalityof the fornof suoh vouchers. If we considerthis languagein oon- nectionwith the 'educational set-up'of each oounty, we have no doubt it goes furtherthan this and authorieesan inquiryby him into the legalityof the indebtedness representedby;suah voucher. lyeneed inquiryno furtherthan whether or not he.oe.npasshis jud@ent on any one Or more of the elementswhioh go into the making of a 'legallydravm'vouoher,and froa'suoh'decide'its legality. Yiethink his relationto.the school, fund in a limitedsense is somewhatanalogousto that of a countyauditorwith . .%;, Hon. B. T. Qklters,.page4 O-3660
.
"The oonclusionthat his said act of disapproval was not a void one followsnecessarilyProm the above.?
You stats in your letterthat "some districtsdo not want to submitany furtherevidenceto the oountysuper- intendent(than the sieager,statementas shown on the vouchersenclosedby you) when requestingpaymentof local bills,or bills from the local funds."
Under the authoritieshereinbeforementionedthe.county superintendent certainlyhas the authority--bandwe thnk it is his duty under the facts Suhnittedby you -L to refuse to approvesuch vouchers(as;submitted by you in your letter) on theground that they do not disclosesufficiently detailed information for him to determinetheir legality.
Any authoritygiven to boardsand offioersto'dramon schoolfunds is governedand limitedby the provisionsof the generalstatutes. Vouchersand warrantsalso shouldbe approvedas orovidedby law. The manner in whioh those powers shall be exercised,are presoribedbystatute; and the coursepresciibedby law mU8t be'followed.to the 'exolusion of all othermethods. 37 Tex. Jur. 968, Section97.
Like other publicoffioers,sohooloffioers'are:, responsiblefor any wrongfilor illegaldisbursementor misspplioationof sohoolfunds. A oounty superintendent and his bondsmenhave been held liablewhere the superin- tendent'knowingly and wrongfullyapprovedvouchersdrawn on a fund which could only.beappropriatedto another purpose. 37 Tex. Jur. 971, Section99; Powellv. Mathews (Civ..App.)260 3. !"I.903.
If the oountysuparintendentwouldrequirethe trustees of the comaon schooldistriotto give such detailedinforma- tion in such vouchersas would appearto be necessary5x1 order for him to properlydeterminetheir legality,as he is authorizedto do to avoid possibleliabilityon his bond, the countyauditorwould have no diffioulGyin determining thsir correctnessas requiredof him in Article 1653.
:.eare of the opinionthat the Legislature,in charging the county superintendentand countyauditorwith their respectiveduties%n aannootion*th vouchersgiven by the trustnesof c-on schooldistricts,intendedthat the suparintondent and mditor cooperatein their respective dutiesto the end that the schoolaccountswill receivethe highestdegree of scrutinypossible.
?FJstsssof a conaaonschool~district are else "public offiaers"and must