Texas Attorney General Opinion: M-955 Page: 3 of 4
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Hon. James R. Kittles, page 3 (M-955)
signed by the officer ordering same and
approved by the county judge. Said requisi-
tion must be made out and signed and approved
in triplicate by the said officers, the tri-
plicate to remain with the officer desiring
the purchase, the duplicate to be filed with
the county auditor, and the original to be
delivered to the party from whom said pur-
chase is to be made before any purchase shall
be made.. All warrants on the county trea-
surer, except warrants for jury service,
must be countersigned by the county auditor."
In construing the above quoted provisions, it was held
in Attorney General's Opinion 0-6SO6, supra.:
"With reference to the matter of requisi-
tions, Article 1661 clearly states that re-
quisitions are to be signed by the officer
making the purchase and approved by the county
judge. We find no authority for the county
auditor to require, as a prerequisite to ap-
proval of a claim based on such purchase,
that the requisition shall be signed or ap-
proved by him when the purchase is made.
"Although the county auditor has general
oversight over the finances of the county,
the exercise of such oversight with reference
to purchases made and expenses incurred for
the use of the county or by certain officers
in the conduct of their offices, is defined
and controlled by the specific provisions
of the statutes pertaining to such purchases
and expenses. In view of the foregoing and
in view of the facts given, it is the opinion
of this department that the county auditor is
not authorized to require, as a prerequisite
to his approval of a claim or items of expense,
that all requisitions for such purchaes or
expense items shall be signed or approved by
him at the time the purchase is made or the
expense incurred."-4676-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: M-955, text, September 17, 1971; (https://texashistory.unt.edu/ark:/67531/metapth270185/m1/3/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.