Texas Attorney General Opinion: JC-55 Page: 2 of 6
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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The Honorable Michael P. Fleming - Page 2
(Vernon 1996) (Former Chapters with Continued Application). Chapter 18 permits the voters of a
county to create a countywide school district to adopt a countywide equalization tax for the
maintenance of the public schools. Id. 18.01. Although chapters 17 and 18 of the Education Code
have been repealed, a county school administration system operating under those chapters on
May 1, 1995, "may continue to operate under the applicable chapter as that chapter existed on that
date." TEX. EDUC. CODE ANN. 11.301 (Vernon 1996) (preserving to a limited extent 17, 18 and
certain other chapters of the Education Code repealed by the 1995 amendments to title 2 of the
Education Code).2 You state that the Harris County Department of Education provides support
services to the twenty-four independent school districts in Harris County and that the Department
receives state and federal funds, as well as funding from local taxes.
You specifically ask whether the Harris County Auditor must audit the Department pursuant
to article 2919g-1 I of the Revised Civil Statutes3 even though it is audited by an independent outside
auditor. Article 2919g-1 provides as follows:
Section 1. In any counties having a population of two million
(2,000,000) or more according to the last preceding federal census,
the county auditor is hereby authorized and required to audit all
books, accounts, reports, vouchers and other records relating to all
funds handled by the county department of education. The results of
such audit shall be made public by the county auditor.
Sec. 2. .... The county auditor shall be reimbursed from the
funds of the county department of education for all expenses incurred
in performing the first audit. Thereafter, the county auditor shall
audit such books, accounts, reports, vouchers and other records of the
county department of education as often as is necessary to keep
himself informed of the condition thereof, but in no case shall the
interval between such audits exceed one (1) year.
Sec. 3. The county auditor of any county to which this Act
applies shall set up such methods and procedures as are necessary to
conduct audits effectively. The county department of education shall
comply with such methods and procedures for facilitating audits as
determined by the county auditor.
2Act of May 30, 1995, 74th Leg., R.S., ch. 260, 58, 1995 Tex. Gen. Laws 2207, 2498. Chapters 17, 18 and
the other chapters subject to section 11.301 of the Education Code are found in the appendix following title 2 of the
code.
3TEX. EDUC. Aux. LAws art. 2919g-1 (Vernon 1999) [Act of Apr. 23, 1963, 58th Leg., R.S., ch. 87, 1963 Tex.
Gen. Laws 145, 145-46, amended by Act of May 28, 1971, 62d Leg., R.S., ch. 542, 113, 1971 Tex. Gen. Laws 1817,
1846, amended by Act of May 15, 1981, 67th Leg., R.S., ch. 237, 82, 1981 Tex. Gen. Laws 559, 580-81].
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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/m1/2/?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.