Texas Attorney General Opinion: JC-55 Page: 1 of 6
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OFFICE OF THE ATTORNEY GENERAL STATE OF TEXAS
JOHN CORNYN
May 26, 1999
The Honorable Michael P. Fleming Opinion No. JC-0055
Harris County Attorney
1001 Preston, Suite 634 Re: Whether the Harris County Auditor must audit
Houston, Texas 77002-1891 the Harris County Department of Education;
reconsideration of Letter Opinion No. 93-83 (1993)
concerning reimbursement of county for expense of
audit (RQ-991)
Dear Mr. Fleming:
You ask whether the Harris County Auditor must audit the Harris County Department of
Education (hereinafter "the Department") annually pursuant to article 2919g-1 of the Revised Civil
Statutes. This question was left open in Attorney General Letter Opinion No. 93-83, which
concluded that the Department must reimburse the county for the expense of each audit, but did not
advise "whether the county should in the future continue to provide audit services, with
reimbursement, or simply stop providing the services." We conclude that the statute requires the
county auditor to audit the Department annually. We also reconsider the conclusion of Attorney
General Letter Opinion No. 93-83, and conclude that the Department is not required to reimburse
the county for each audit.
The Harris County Department of Education is one of the relatively few county school
administrations still existing in Texas. State funding for county school boards and county school
superintendents ended on December 31, 1978, except in counties with common school districts and
rural high schools. The offices of county school superintendent, ex officio county school
superintendent, and the county school boards were terminated in counties not receiving state funding
unless they were supported by ad valorem tax revenue generated under former chapter
18 of the Education Code or by voluntary contract with the independent school districts of the
county. TEX. EDUC. CODE ANN. tit. 2 app. 17.94-.99 (Vernon 1996);,' see Tex. Att'y Gen. Op.
Nos. JM-651 (1987), H-1205 (1978), H-1104 (1977).
The Department is governed by former chapter 17 of the Education Code and is supported
by ad valorem tax revenue collected pursuant to former chapter 18 of the Education Code, which
provides for the "county unit system" of taxation. TEX. EDUC. CODE ANN. tit. 2 app., chs. 17 & 18'Act of May 21, 1975, 64th Leg., R.S., ch. 478, 1, 1975 Tex. Gen. Laws 1275 (adopting TEx. EDUC. CODE
ANN. 17.94-.99).
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JC-55, text, May 26, 1999; (https://texashistory.unt.edu/ark:/67531/metapth274364/m1/1/?q=%221999%22: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.