Honorable9. T. Kalters CountyAuditor Smith County Tyler,Texas
bar Sir: OpinionNo. O-3660 Re: &at authorityis vested in the CountyAuditor'ofSmith Countyto install,audsuper- vise the books and reoordsof the ccmmonschoolsof the OOunty?
This will a&nonledge receiptof your requestfor our opinion on the hereinaboveoaptionedquestioo. v* quotefrm your letterasp follows:
"Pleaseadvisewhat authorityis vested in the Auditor of Smith Countyto installand supervisethe books and recordsof the oosmsm schoo1.s of the county. Art. 1652- 1663, RCS, do not give enough informationfor me to know the dutiesand corresponding authoritiesof ~thisoffice in the fiscalaffairsof the common sohools.
"The recordsof the CountySuperintendent's officeare not sufficientfor any auditorto ascertainthe aorreotness of the vouchersgiven by the trustees of the oommon school' districts,except for paymentof teacherssalaries. In most case no invoiceor other evidenceof debt is furnishedby the distriatwhen requestingthe CountySuperintendent to issue vouohsrin payment3f a local bill. Xany of these requisitionsare signedby the superintendant of school,or by one trJ~steefor the entire board. A large number of bills are paid that run into hundredsof dollarsthat simply shorn on the requisitionas "supplies." 'Ibisprevehtsa breakdown of ,' 'ClassRoom.Supplies' eta. "Mo;t of the Xstriots ore perfectIywillingto comply with any reasonablerequest. Sme do not uant to sutmit any furthereviderosto the CountySuperintendent when requestingpayzentof local bills, or bills from the looal funds. Her. 3. T. ifalters, page 2 O-3660
"If it is the duty of the CountyAuditorto aur?i the CommonSchooldistriots,or the reoordsof the ..ountySuperintendent, pleaseadvise i.?,in your ~$.;nr, 5w oorreotness of the vouohcrsmay be determinedfr:>n the enclosedpapersyhioh,,.as stated!:b$ve,coApri:.e ~11 the evidenoato be found in the Superintendent's office. if not then what steps shouldbe taken to onr- root the situation?"
;irticles1662 and 1653, Fernon'sAnnotatedXvi1 'tatutesof Texas,read as followsr
:'.bt.1652. SchoolLedger -- The aiiiiitor shall ins.te.11 in his offioea sohool ledger showingsn arourateacoountof all funds receivedand disbursedby the oa-corschool distriotsof his'oounty;a bond registershe-::ti;g all the sohool bonds issuedby the ocemon.so;hooldistriotsof his oounty,their rate of interest,tlateissuedand areturity dates and he shall also keep an interestand sinkingfun? aooountof ouoh school bonds.
'At. 1633. To examineaoobunts;'--Iisshall have continualaocessto and shall e%%nineall the'books,ao- : oounts,re'g,"rts,vouohersand other reoordsof any offioer, the orders of the ~S6iOnOr~,O~Urf,~rolat~ng to fimmoes - of tho o~~cnty,end all vouohersgiven b the trusteeof all comaorsohaoldistrictsof the oouztyand shall :'.nquireinto the oorrbotness of 8atpp.a.,, in .ourlpinionNos. O-2734'andO-2734+;heretofore renderedby the presentadministration of this depal-tment, codes I? which are enclosedheretith,it was held that it is na:+eto~that.the oountyauditorkeep the sohonlledger mentior~din Artiale1652, supra~.
-A said Opinionho. o-27346, this dep&ent held that she o.:wrty auditorwas entitledto examineall boolcsand. -covuntsi;cving to do with reoeiptsand disbursements in" oo~~ao;~ schooldistricts,and to examineall vouohersgiven by sue): trustees. :twas there furtherheld that the detailsfor suoh eltcr;ination shouldbe worked out beizreen the auditorand the respeotiveschool3oards,sinoo the s';atute is silenton the subject. If any other construction was givenirticle1653 it vmuld be impossibiefor the auditor to :ietarmine the oorrectness.of the voucher-which the statuterequireshim to examinefor that pur~se.
'ironour examinationof the papersenclosedin your letter,whioh appearto be the "vouchers"gi7m by the ,.. .-. -
Hon. B. T. Walters,page 3 0-36&l .
trusteesof the oosmonschooldistriot,into the cor- reotnessof which Article1653 makes it your duty to inquire,we are inalinedto agree