.~UNTIN.T=NxAN 78711
December 3, 1973
The Honorable Bill Lofland Opinion No. H- 171
County Attorney
Rockwall, Texas 75087 Re: Procedure to be followed
in payment of claims
Dear Mr. Lofland: against counties
Your letter requesting our opinion advises that Rockwall County has
no auditor and, in the past, has followed the procedure of having bills filed
with the County Clerk and submitted to the Commissioners Court for appro-
val. If approved, a scrip orwarrant was issued by the County Clerk and
presented the County Treasurer for payment.
The questions you have submitted to us are:
“What is the proper and legal administrative
procedure to follow in Rockwall County, Texas, in
the presentment and payment of bills and debts incurred
by each of the county commissioner’s in the performance
of their duties as commissioners?”
“What is the proper and legal procedure to follow
in Rockwall County, Texas, in the presentment and pay-
ment of all other bills and debts in the operation of the
county business? ”
Your request is prompted by a memorandum and a notice issued and
published by the County Treasurer. The memorandum provides:
“Each county treasurer shall keep a well-bound book in
which he shall register all claims against his county in
the Elder of presentation, and if more than one is presented
at the same time he shall register them in the order of
their date. He shall pay no such claim or any part thereof.
nor shall the same. or any part thereof, be received by any
p. 702
. .
The Honorable Bill Iafland, page 2 (H-171)
officer in payment of any indebtedness to the county
until it has been duly registered in accordance with
the provisions of this title. All claims in each class
shall be paid in the order in which they are registered.
“In order to comply with the above statute, we wish to
advise the office holders of Rockwall County that all
claims and or bills will be registered inthe office of the
County Treasurer on the date that such claims are re-
ceived. No claims and or bills will be paid by the County
Treasurer unless registered in accordance with this
statute. If there are any questions please feel free to
contact the County Treasurer’s office. This change will
be effective Tuesday, September 11. 1973.”
The notice, apparently mailed to persons and firms doing business
with the county commissioners, provides:
“The County Treasurers Office is making an effort to
comply with the laws of our State. In order to comply with
the law we need your co-operation. All claims, bills and
accounts against Rockwall County must be registered in
the Office’of the County Treasurer on the date received.
“Please mail all your claims to the County Treasurer.
This will simplify our new procedure and enable us to
comply with the law concerning the County and your claim.
“Please make sure that all invoices are signed by the per-
son receiving the merchandise. This will expedite the
processing of your claim. No claim will be paid unless
it has been registered with the County Treasurer. ”
Statutes having to do with the creation of the office of county treasurer
and his functions and duties are contained in Title 36, Articlml703 to 1714,
V. T. C. S. Those having to do with county finances, other than those relating
to the county auditor, are found as Chapter 1 of Title 34, Articles 1607 to
1644d. V. T. C. S.
p. 783
.. -
The Honorable Bill Lofland, page 3 (H-171)
In 1971, the Legislature expressly amended Article 1709 of the
Statutea, defining the duties of the County Treasurer, and adopted whrt
has been codified as Article 17090. V. T. C. S., dealing with the same
subject matter. (Acts 1971, 62nd Leg., R.S., ch. 467, p. 1654). Although
it did not expressly amend or repeal statutes ir Title 34, County Finances,
the Act had the effect of gathering into one article all of the statutes bear-
ing upon the functions and duties of the Treasurer. The caption of the
Act is:
“An Act amending Article 1709. Revised Civil
Statutes of Texas, 1925, as amended, providing for
the receiving, safekeeping and disbursing of all moneys
belonging to the county by the County Treasurer; pre-
scribing andclarifying the duties of the County Treasurer
pertaining thereto; making said duties applicable to each
County Treasurer of the State: making them chief custo-
dians of county moneys and liable for any willful dere-
liction of duty or misuse of funds; pertaining to duties
of other officers with responsibilities related totcounty
money: providing a severability clause; pr0viding.a
clarifying clause: and declaring an emergency. I’
Section 7 of the Act, the so-called “clarifying clause’.’ states:
“The need to clarify the receiving. safekeeping and
disbursing of county moneys and to prescribe the duties of
County Treasurers in the handling of moneys belonging to
the counties create an emergency. . . . ”
Article 1709, as amended, provides that the County Treasurer, “as chief
custodian of county finances” is to receive all moneys belonging to the county
from all sources. is to keep an account for them. is to pay and apply or dis-
burse them “in such manner as the Commissioners Court may require or
direct. . . .‘I
Section 2 of Article 1709a deals with the receipt of funds by the Treasurer.
Section 3 has to do with their safekeeping. Section 4 deals with the disburse-
p. 784
. .
The Honorable Bill Lofland, page 4 (H-171)
ment of county fundr. It provides generally that the County Treasurer
“shall disburse all moneys belonging to the county, for whatever purpose
they may be claimed, and shall pay and apply the same as required by law.
No money shall be expended or withdrawn from tire county treasury except
by checks or warrants drawn on the county . . . .‘I The detailed provisions
of 54 are:
(a) The treasurer is required to enter’leach
claim”in a bound register stating the class, the name
of the payee and the number of the claim.
(b) The treasurer may pay no claim until it has
been duly registered and all claims in each class are
to be paid in the order in which they are registered.
Section 4(c) applies to counties having a county auditor and is not
applicable to RockwallCounty.
Section~4(d) deals with warrants and requires the treasurer, upon
presentation to him of “any warrant, check, voucher or order drawn by the
proper authority” if there are sufficient funds to pay the warrant in the
account against which it is drawn. to endorse upon it his order to pay it.
The first paragraph of the memorandum issued by your County Treasurer
is Article 1625, V. T. C. S., verbatim. And see Article 1709a. 5 4(b).
The notice which we have quoted above would indicate that the County
Treasurer interprets the statutory language to mean that he is toregister
claims, bills and accounts before they have been approved by any other county
officer.
We believe that he has misconstrued the statutory language. Article
1713, V. T.C.S., provides that the County Treasurer shall not pay any money
out of the County Treasury except i4 pursuance of a certificate or warrant
“from some officer authorized by law to issue the same.” It is our opinion
that the Treasurer as stated in Article 1709, as amended in 1971, is a custodian.
He is to receive moneys belonging to the County, to keep and account for them.
and to disburse them “in such manner as the Commissioners Court may require
p. 785
. .
.
The Honorable Bill Lofland, page 5 (H-171)
or direct. ” The duties imposed upon the Treasurer by this Article and
others we have cited herein, are, in our opinion, ministerial only and
require the exercise of no discretion.
The County Commissioners and their court, on the other hand, are
given the express authority and duty to “[a]udit and settle all accounts against
the county and direct their payment. ” Article 2351, Q10, V. T. C. S. Without
the approval of the County Commissioners, the issuance d a county warrant
is in violation of the statutory duties of the Treasurer. Padgett v. Young
County, 204 S. W. 1046 (Tex. Civ. App., Ft. Worth, 1918, err.dis’m., 229
S. W. 459 (Tex. 1921); Gussett v. Nueces County, 235 S.W. 857 (Tex. 1921);
Denman v. Coffee, 91 S. W. 800 (Tex. Civ.App., 1906).
It is our opinion, therefore, that the proper procedure to be followed
with all claims against the county, other than jury scrip and scrip issued for
feeding jurors (see Article 2122, V. T. C.S.) is for any claim, bill or account
for any expense or indebtedness of the camty to be submitted to the Commis-
sioners Court for its approval. If it is approved, a warrant should be drawn
by the county clerk and submitted to the County Treasurer for his endorse-
ment (Article 25541. It is at that time that claims should be placed upon the
register maintained by the County Treasurer in the order of their date.
SUMMARY
The County Treasurer is a custodian of funds and
has no authority to approve or disapprove claims presented
for payment. A claim. approved by the proper county autho-
rities, when presented to the Treasurer, should be registered
and paid according to date. If funds are unavailable, claims
should be paid in the order in which they are registered as
funds do become available.
Very truly yours,
JOHN L, HILL
Attorney General of Texas
p. 786
. .. .
The Honorable Bill Lofland. page 6 (H-171)
APPROVED:
DAVID M. KENDALL, Chairman
Opinion Committee
p. 787
Untitled Texas Attorney General Opinion
Combined Opinion