HonorableSidneyA. Sparks CountyAuditor Jim Wells County Alice, Texas
Dear Sir: opinionHo. o-3341 Re: Can postage,stationery,and supplies, telephoneend telegraphexpensesof the countysuperintendent be legally paid out of the generalfund of the county?
This departmenthas consideredyour requestfor an opinionunder date of August 6, 1942,wherein you wish to be advisedwhether or not it is legal to pey the postage,stationeryand supplies,telephoneand telegraphand other office expensesof the county superintendent out of the generalfund of the county.
We encloseherewitha copy of our OpinionNo. o-1781,approvedFebruary20, 1940,wherein this departmentheld that the countyauditoris without authorityto approveend direct paymentof a bill for postagepresentedby the county schoolsuperintendent and charge the amountof the bill to the generalor any other fund of the county.
Article2700 of Vernon'sCivil Statutesas emendedby Eouse Bill364, Acts 1941, Forty-seventhLegislature,providesthat in making~theannual budget for CountyAdministration expensesthe county schooltrusteesshall make allovanceout of the State AvailableSchoolFund for salaryand expensesof the office of the countyschool superintendentand the seme shall be determinedby the residentscholasticpopulationof the county. This statutefurtherprovides,". . . and the County Board of Education may make furtherprovisionsas it deems necessaryfor office and traveling expensesof the County Suprintendent;. . ." Thus the County superintendent is given an expenseallowanceto take care of officeexpenseand as pointed out in the opinionenclosed,the items you mentionedsuch as stationery, telephomeand telegraph,likepcstageare items of office expense.
Article2362, R. C. S *, providesfor end specifiesthe four classesinto which stationeryis classified,and Article 3899t1, Vernon'sAnnotated Civil Statutes,in Section2 thereof,providesthat suitableofficesand stationeryand blanks necessaryin the performanceof his dutiesmay in the discretionof the commissioners' court be furnishedto the county superintendent and may be paid for on order of the commissioners' court out of the countytreasury. These authoritiesare set forth In the HonorableSidneyA. Sparks,Page #2 (O-3341)
opinionherewithatteched,wherein it is furtherheld that under the provisionaof Articles2688 and 3899b (Section2), VernonusAnnotated Civil Statutes,the countyconrmissionersP court has authorityto purchase for the use end benefit of the officeof countyschool superintendent furnitureand only such office suppliesas would come within the classification "stationery" so classifiedin Article2362, supra.
It is thereforethe opinionof this departmentthat the county auditoris without authorityto approveend directpaymentof e bill for postage,telephoneend telegraphexpenseincurredend presented by the countysuperintendent and chargethe eraountof the bill to the generalor any other fund of the county. Where the commissioners' court authorizesthe purchaseof such stationeryclacoaified and within the provisionsof Article2362, Vernon'sAnnotatedCivil Statutes,the auditorhas authorityto approveend directpaymentfor such stationery and chargethe awunt to the generalfund of the county.
Yours
ATl!OlUVEY GEWEMLOFTEKAS
s/Wm. J. R. King
BY Wm. J. B. King Assistent
ENCUXURE
APPROVE3AUG. 24, 1942 s/ GERALDc. MANN AlTOlUTEGENEFALOP TEXAS
APPROVEDOPmION COMMI'EEE BY B. W. B. CHAIRMAN