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Honorable Henry Wade, page 4 (WW-763)
"The auditor shall have a general oversight
of all the books and records of all the officers
of the county, district or State, who may be
authorized or required by law to receive or col-
lect any money, funds, fees or other property for
the use of, or belonging to, the county; . . ."
It has been held that this statute gives the County
Auditor no supervision over the funds of a common school dis-
trict of the county. Houston National Exchange Bank v. School
District No. 25, Harris County, 185 S.W. 589 (Civ.App. 1916).
The Court based its decision on the reasoning that the funds of
a school district are not "funds for the use of or belonging to
the county". With even greater force the reasoning of that
opinion applies to independent school districts since, under
the laws of this State, the county has less to do with inde-
pendent school districts than common school districts.
The County Superintendent has. certain limited duties
with regard to independent school districts, but it has been
held that though, in a sense he is a county officer and called
a "County Superintendent", he is in fact the officer and agent
of the State and not of the county with respect to school matters.
Webb County v. Board of School Trustees of Laredo, 95 Tex. 131,
65 19); 37B Tex. Jur. 230, Schools, Sec. .77.
Trustees of independent school districts have been held
to be county officers only to the extent of coming within the
purview of the statutes providing for the removal of county of-
ficers and the contest of elections for a county office. 37-B
Tex.Jur. 235, Schools, Sec. 83.
The fact is that independent school districts are
legal entities which are bodies corporate and politic separate
and apart from county government. Wester v. Oge 68 S.W. 1005
(Civ.App. 1902, error ref.); Royce Indepenent SChool District
v. Reinhardt, 159 S.W. 1010 (Civ.App. 1913, error ref . As
sLted in Texas Jurisprudence:
"An independent school district is managed
and controlled by a board of trustees, or city
or town council, independent of the county.
37-B Tex.Jur. 137, Schools, Sec. 17. (Emphasis
ours).
In view of the foregoing, it is our opinion that the
books, records and accounts of an independent school district
