May 15, 1987
Honorable Scott W. Johnson Opinion No. ~~-702
Reeves County Attorney
P. 0. Box 749 Re: Authority of a county auditor
Pecos, Texas 79772 to audit the inmate trust and jail
commissary fund
Dear Mr. Johnson:
Your request for an opinion poses the following question:
Are the inmate trust account and jail
commissary account, held and operated by the
county sheriff subject to audit by the county
auditor?
We believe Attorney General Opinion H-1185 (1978) to be disposi-
rive of your question. Insofar as is relevant to the issue you
present, it provides:
The county attorney contends that, since bond
money is held by the sheriff in trust on behalf of a
defendant, it never assumes the character of county
funds and is therefore not subject to audit.
Article 1651, V.T.C.S., however, grants to the
county auditor
a general oversight of all the books and records
of all the officers of the county, district or
state, who say be authorized or required by law
to receive or collect any money, funds, fees, or
other property for the use of, or belonging to,
the county. . . .
Thus, if a county officer is authorized to collect
any funds belonging to the county, all his records
are subject to audit, without regard to the
character of any particular money which he collects
in an official capacity.
Furthermore, by virtue of article 1653, V.T.C.S.,
the auditor is granted 'continual access' to and
required to 'examine all the books, accounts,
p. 3249
Honorable Scott W. Johnson - Page 2 (JM-702) -
reports, vouchers and other records of any
officer. . . .' In Attorney General Opinion WW-1400
(1962)s this office held that it was ~the county
auditor's duty 'to audit the child support account
books of a District Clerk.' We believe it is
abundantly clear that the statutes direct the county
auditor to audit all monies held by the sheriff in
an official capacity, whether or not such monies
belong to the county. But cf., Attorney General
Opinion M-803 (1971) (sheriff is not required to
comply with county auditor's request under article
1663 for information on feeding prisoners).
(Emphasis added).
It would appear that the circumstances in Attorney General
Opinion E-1185 are similar to those .you have presented. Thus, it is
our opinion that the inmate trust account and the jail comissary
account held by the sheriff are subject to audit by the county
auditor.
SUMMARY
The inmate trust account and the jail comiaissary
account held and operated by the county sheriff,
whether or not the monies therein belong to the
county, are subject to audit by the county auditor
under articles 1651 and 1653, V.T.C.S.
MATTOX
Attorney General of Texas
JACK HIGETOWER
First Assistant Attorney General
MARY KELLER
Executive Assistant Attorney General
JDDGE ZOLLIE STEAKLEY
Special Assistant Attorney General
RICK GILPIN
Chairman, Opinion Committee
Prepared by Tom d. Davis
Assistant Attorney General
p. 3250