Honorable W. C. Lindsey opinion No. c-218
Criminal District Attorney
Jefferson County Re: Whether the operation of
Beaumont, Texas the Tabulating Department
of Jefferson County, Texas
IS under the jurisdiction
of the County Auditor and
subject to his control and
Dear Mr. Lindsey: management .
Your office has requested an opinion on the
following question:
"Should the operation of the Tabulating
Department of Jefferson County, Texas be under
the jurisdiction of the County Auditor and
subject to his control and management?"
The facts contained In your statement are the
following:
"The Department 1s primarily engaged in
the accounting for the finances
County’s by
the use of various data processing IBM machines.
This Includes processing payrolls, printing
checks, registers and various reports; cash
claims, warrants, registers and reports, budget
appropriations, expenditures, encumbrances,
controls and reports.
"While printing of letterheads, envelopes,
etc. 1s done for various departments by a
multlllth machine, substantlally.a.ll of the
work performed by the department relates to
the system of accounting for the County and
the forms used by the various county and
precinct officers and others In the collection
and disbursement of county revenues, funds,
fees, reports, etc.
"It Is noted that such departments In
Harris County, Dallas County, and other
counties of Texas are a part of the County
Auditor's Department."
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Hon.~W. C. Lindsey, page 2 (C-218 )
The following statutes are applicable:
Article 1651 of Vernon’s Civil Statutes, which
states In part as follows:
“The Auditor shall have 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:
and he shall see to the strict enforcement of
the law governing county finances. . . .”
Article 1654 of Vernon's Civil Statutes, which
states In part as follows:
“All reports of collections of money for
the county required to be made to the commls-
sloners court shall also be carefully examined
and reported on by him. , . .”
Article 1656 of Vernon's Civil Statutes, which
states that:
“He shall prescribe and prepare the forms
to be used by all persons in the collection of
county revenues, funds, fees and all other
moneys, and the mode and manner of keeping and
stating their accounts, and the time, mode and
manner of making ihelr reports to the auditor,
also the mode and manner of making their annual
report of office fees collected and disbursed,
and the amount refunded to the county In excess
of those allowed under the general fee bill law.
He shall have power to adopt and enforce such
regulations not Inconsistent with the constitution
and laws, as he may deem essential to the speedy
and proper collection, checking and accounting
of the revenues and other funds ‘and fees belong-
ing to the county. Id.”
Article 1656a of Vernon’s Civil Statutes, which
states In part as follows:
“The County Auditor in counties having a
population of one hundred ninety thousand
(190,000) or more according to the last pre-
ceding or any future Federal Census shall
prescribe the system of accounting for the
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Hon. W. C, Lindsey, page 3 (c-218 )
county and the forms to be used by the
District Clerk, the District Attorney and
all county and precinct officers and by
all persons In the collection and dls-
bursement of county revenues, funds, fees,
and all other moneys collected in an
official capacity whether belonging to
the county, Its subdivisions or precincts,
or to, or for the use or beneflt of, any
person, firm, or corporation; he shall
prescribe the mode and manner In which
the District Clerk, the District Attorney
and all county and precinct officers shall
keep their accounts, and he shall have the
power to require all officers to furnish
monthly, annual, or other reports under
oath of all moneys, taxes, or fees of
every nature received, disbursed, or
remaining on hand; and In connection
with such reports he shall have the right
to count the cash on hand with such officer,
or to verify the amount on deposit In the
bank In which such officer may have placed
the same for safekeeping. He shall have
the power to adopt and enforce such regula-
tions not Inconsistent with the Constitution
and laws as he may deem essential to the
speedy and proper collection and checking
of, and accounting for, the revenues.and
other funds and fees belonging to the county (
or to any person, firm, or corporation for
whom any of said officers may have made
collections, or for whose use or benefit
they may have received or may hold s.uch
funds. . . ."
Article 1666 of Vernon's Civil Statutes, which
states as follows:
"He shall prepare an estimate of all the
revenues and expenses, and annually submit It to
the commissioners court, which court shall care-
fully make a budget of all appropriations to be
set aside for the various expenses of the county
government in each branch and department. He
shall open an account with each appropriation in
said budget, and all warrants drawn against same
shall be entered to said account. He shall care-
fully keep an oversight of same to see that the
expenses of any department do not exceed said
-1051-
Hon. w. C. Lindsey, page 4 (c-218 )
budget approprlatlons, and keep said court
advised of the condition of said appropriation
accounts from time to time."
Article 1666a of Vernon's Civil Statutes, which
states In part as follows:
"The County Auditor In all counties having
a population in excess of two hundred and twenty-
five thousand (225,OOO) as shown by the last pre-
ceding or any future United States Census shall
serve as the budget officer for the Commissioners
Courts In each county, and on or Immediately after
January 1st of each year he shall prepare a budget
to cover all proposed expenditures of the county'
government for the current fiscal and calendar
year. . . .'
II. . .
"The County Auditor shall make to the
Commissioners Court not less than monthly a
complete report showing the financial con-
dltlon of the county. . . .I'
It Is the opinion of this office that the County
Auditor has jurisdiction and control of the tabulating
department which performs the functions described In your
statement of facts.
Article 1651, Vernon's Civil Statutes, gives the
Auditor general oversight of all the books and records of
all the county and provides he shall see to the strict
enforcement of the laws governing county finances.
It Is made mandatory by Article 1654, Vernon's
Civil Statutes, for all reports of collections of money
made to Commissioners Court, for the County Auditor to
examine and report on said reports.
. .
Article 1656, Vernon's Civil Statutes, provides
for the County Auditor to prescribe and prepare the forms
used by county officials In the collection and disbursement
of revenue, funds or fees. This Article also gives the
County Auditor the power to adopt and enforce such regula-
tions not Inconsistent wlth the constitution and laws as
he may deem essential to the speedy and proper collection,
checking, and accounting of the revenues and other funds and
fees belonging to the county.
-1052-
. 1
- .
Hon. W. C. Lindsey, page 5 (C-218 )
Article 1656a, Vernon's Civil Statutes, gives the
County Audltor power to prescribe the system of accounting
for the county and the forms to be used by the county precinct
officials.
Article 1666a of Vernon's Civil Statutes, makes
the County Auditor the budget officer In counties with a
population In excess of 225,000 and provides he shall pre-
pare a budget to cover all proposed expenditures of the
county government. From a reading of these statutes It Is the
opinion of this office that the functions the tabulating office
Is performing fall Into the general area of accounting described
above and are under the control and supervision of the County
Auditor.
SUMMARY
The operation of a tabulating department
which performs substantially the work
which relates to the system of account-
ing for a county Is under the jurls-
diction of the County Auditor and subject
to his control and management.
Youra very truly,
WAGGONER CARR
Attorney General
--z'
By IJ$& "r\-+
Bill Morse, Jr.
Assistant
BMjr:sJ
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chalrman .
Malcolm Quick
Joe Trlmble
Grady Chandler
Bob Smith
APPROVEDFOR THE ATTORNEYGENERAL
BY: Stanton Stone
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