The Attorney General of Texas
June 16, 1978
JOHN L. HILL
Attorney General
Honorable Ii. Bate Bond Opinion No. R-1185
County Auditor
Comal County Courthouse Re: Authority of the county
New Braunfels, Texas 78130 auditor to audit bond monies held
by the county sheriff.
Dear Mr. Bond:
You have requested our opinion regarding the authority of the county
auditor of Comal County to audit bond monies held by the sheriff.
The bounty 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 may
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 iv 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,
reports, vouchers and other records of any officer. . . .v In Attorney General
Opinion WW-1400 (1962), 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).
p. 4775
Honorable H. Bate Bond - Page 2 (H-1185)
You also ask whether a sheriff may deposit trust funds in a bank other than
the county depository. Article 2549, V.T.C.S., which describes the procedure by
which the commissioners court is directed to designate a county depository, applies
to all funds held by a county officer. Article 2549 provides that
[ajll money collected or held by any district, county or
precinct officer in such county . . . shall be governed by this
law, and shall be deposited in accordance with its require-
ments . . . .
Since article 2549 requires the deposit of funds in the depository designated by the
commissioners court, and since the statute is applicable to all funds held by a
county officer, we believe it obliges the sheriff to deposit trust funds, as well as all
other monies he holds in an official capacity, in the depository so designated.
SUMMARY
AR money held by a county officer in an official capacity,
whether or not such money belongs to the county, is subject
to audit by the county auditor under article 1651, V.T.C.S.
All funds held by a county officer in an official capacity,
including trust funds, must be deposited in the county
depository.
Very truly yours,
/$!i!!L$Es
APPROVED: v
DAVID M. KENDALL, First Assistant
Opinion Committee
P. 4776