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The Attorney General of Texas
December 29, 1983
JIM MATTOX
Attorney General
Supreme Court Building Honorable Harold Lerew Opinion No..JM-109
P. 0. Box 12546 Wichita County Attorney
Austin, TX. 76711. 2546
Courthouse Re: Whether commissioners courts
5121475-2501
Telex 9101674-1367
Wichita Falls, Texas 76301 and county treasurers in counties
Telecopier 51Z4750266 with a county auditor are
required to comply with articles
1634, 1635 and 1636, V.T.C.S.
714 Jackson. Suite 700
Dallas, TX. 75202.4506
2141742-6944
Dear Mr. Lerew:
You have requested our opinion regarding the applicability of
4624 Alberta Ave., Suite 160 certain financial record keeping statutes which impose duties upon a
El Paso, TX. 799052793
county treasurer. The statutes require the county treasurer to make
915/533-3464
financial reports on a periodic basis to the commissioners court.
Similar reports are required to be made to the county auditor.
r
IO1 Texas, suite 700
,ious,on, TX. 77002-3111 You ask about articles 1634, 1635, and 1636, V.T.C.S., contained
713/2255866 in Title 34, County Finances. Article 1634 requires the county
treasurer to keep detailed accounts of all transactions in his office
606 Broadway. Suite 312
and attach vouchers to all reports submitted to the commissioners
Lubbock, TX. 79401.3479 court:
606/747-5236
The county treasurer shall keep accurate detailed
4309 N. Tenth, Suite S
accounts showing all the transactions of his
McAllen. TX. 76501-1665 office. And all warrants by him paid off shall be
512/662-4547 punched at the time he pays them; and the vouchers
relating to and accompanying each report shall be
presented to the commissioners court with the
200 Main Plaza, Suite 400
San Antonio, TX. 76205.2797
corresponding report, when said court shall
5121225-4191 compare the vouchers with the report, and all
proper vouchers shall be allowed and the treasurer
credited with the amount thereof.
An Equal Opportunity/
Affirmative Action Employer
Article 1635 requires the cormnissionerscourt to cancel vouchers:
When a claim presented as a voucher has been found
by the court to be correct, the court shall cause
the same to be canceled by writing or stamping
upon the [face] thereof the word, 'canceled,' and
the clerk shnll attest the same by his official
signature.
P. 457
Honorable Harold Lerew - Page 2 (JM-109)
The accounts and quarterly reports of the county treasurer are
inspected and approved by the commissioners court in accordance with
article 1636:
When the commissioners court has compared and
examined the quarterly report of the treasurer,
and found the same correct, it shall cause an
order to be entered upon the minutes of the court,
stating the approval thereof, and reciting
separately the amount received and paid out of
each fund by the treasurer since the preceding
treasurer's quarterly report, and the balance of
such fund, if any, remaining in the treasurer's
hands and the court shall cause the proper credit
to be made in the accounts of the treasurer, in
accordance with said order. Said court shall
actually inspect and count all the actual cash and
assets in the hands of the treasurer belonging to
the county at the time of the examination of his
said report. Prior to the adjournment of each
regular term of the court, the county judge and
each commissioner shall make affidavit that the
requirements of this article have been in all
things fully complied with by them at said term of
said court, and that the cash and other assets
mentioned in said county treasurer's quarterly
report made by,said treasurer to said court, and
held by him for the county, have been fully
inspected and counted by them giving the amount of
said money and other assets in his hands. Such
affidavits shall be filed with the county clerk
and recorded in the minutes of said court the term
at which the same were filed; and the same shall
be published in some newspaper published in the
county if there be a newspaper published in the
county, for one time.
It has been said that the purpose of the above statutes, specifically
article 1634, is "to protect the county in its settlements with the
treasurer." Stringer v. Morris, 17 S.W. 926, 927 (Tex. 1891). The
monthly reports made to the commissioners court and the county clerk
are required to be under oath and filed within five days after the end
of the month. -See article 1642, V.T.C.S.
Further duties of the county treasurer are set out in the
statutes. The county treasurer is the "chief custodian of county
finance" and is required to disburse county money "in such manner as
the ConrmissionersCourt may require or direct . . . ." V.T.C.S. art.
1709. The county treasurer is required to "pay over according to law
P. 458
, .
Honorable Harold Lerew - Page 3 (JM-109)
all moneys which shall come into his hands as county treasurer, and
render a true account thereof to said [commissioners] court at each
regular term of said court." V.T.C.S. art. 1704. Article 1709a,
63(d) recognizes the requirement of financial reports to be made by
the county treasurer to the commissioners court:
In counties having auditors, all reports of
collections of moneys for the county required to
be made to the Commissioners Court shall also be
carefully examined and reported on by the auditor
as provided in article 1654 . . . . He shall at
least once in each quarter check the books and
examine all reports of the treasurer, in detail,
verifying the footings and correctness of same,
and shall stamp his approval thereon, or note any
difference, errors or discrepancies . . . .
In our opinion, it is clear that, as is recognized in article 1709a.
the county treasurer Is required to report both to the commissioners
court and to the county auditor. Direct reports to the commissioners
court from the various county officials, we believe, are necessary for
the commissioners court to make the appropriate budget and tax levy
determinations.
The statutes of Title 34 which require county treasurers to make
reports both to the commissioners court and to the county auditor have
been simultaneously adopted in the two substantive revisions of Texas
Civil Statutes. Tex. Rev. Civ. Statutes of 1925 and 1911. Title 34
should be construed so as to give effect to all of the provisions
therein. To the extent that Attorney General Opinion WW-765 (1959)
stands for the proposition that article 1634, 1635, and 1636 are
impliedly repealed by the auditor statutes, it is expressly overruled.
The statutes were adopted at the same time both in the 1911 revision
and in the 1925 revision, and although they may result in a
"duplication of effort" as stated in WW-765, we do not believe that
one group of statutes impliedly repeals the other. See Attorney
General Opinion w-514 (1958) (article 1636 requires commissioners
court to record and publish its approval of county treasurers
reports); Throckmorton County v. Thompson, 115 S.W.2d 1102 (Tex. 1938)
(commissioners court approval of treasurers reports under article 1636
did not preclude county from challenging excess compensation paid
treasurer); Attorney General Opinion O-6459 (1945) (treasurers reports
submitted to commissioners court via auditor; in view of depository
laws commissioners court not required to count cash in the hands of
the treasurer); Attorney General Opinion O-236 (1939) (publication at
commissioners court affidavit required by article 1636).
Honorable Harold Lerew - Page 4 (JM-109)
SUMMARY
A County treasurer is required to submit
financial reports to commissioners court pursuant
to articles 1634, 1635, and 1636, V.T.C.S.
JIM MATTOX
Attorney General of Texas
TOM GREEN
First Assistant Attorney General
DAVID R. RICHARDS
Executive Assistant Attorney General
Prepared by David Brooks
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Rick Gilpin, Chairman
Jon Bible
David Brooks
Colin Carl
Susan Garrison
Jim Moellinger
Nancy Sutton
p. 460