. .
Honorable Gerald T. Bissett
County Attorney
Ref ugio County
Ref u&o, Texas
Opinion No. WW-514
Re: The requirements of the
Commlssloners~ Court In
regard to quarterly re-
ports of County Treasurers
under Article 1636, Vern-
on’s Civil Statutes,*and
Dear Mr. Blssett: related questions.
We have reoeived your request for an oplnlon to
clarify Article 1636, Vernon’s Civil Statutes, and Article
396, Vernon’ s Penal Code. The speoiflo questions you have
asked are:
. “1. Does the order of aijproval require $he reoi~ting
separately of the amount reoeived and paid out
of each fund by the treasurer since the pre- ’
oeding report,. and the balanoe of suoh fund, If
any, remaining in the treasurer’8 hands?
“2. Shall the Court aotually oount and inspeot the
actual aash~and aseets in the hands of the
treasurer belonging to the County at the time
of examination of the report?
“3. Is it mandatory that the affidavits of the
County Judge and eaoh Commlesioner be made,
filed with the County Clerk, and reoorded in
the minutes of the Court?
“4. Is there any publication in some newapaper
required end if so, Is it mandatory that the
report, order of approval and affidavit of
compliance all be published, or Is only the
publicatioiof portions thereof required?”
Honorable Gerald T. Blssett, Page 2 (WW-W-514).
Article 1636, Vernon’s Civil Statutes, reads:
“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 recitlng’seperate-
ly the amdunt received and paid out of each fund by
the treasurer since the preceding treasurer’s quer-
terly report, and the balance of such fund, if any,
remaining in the treasurer’s hands end the aourt
shall cause the proper credit to be’made in the
accounts of the treasurer, In accordance with said
order. Said. court, shall actually in’spect end count
all the actual oash and assets in the hands of the
treasurer belonging to the oounty et the Wne~of
the examlnatl& of~hls sald’peport. Prior to the
adjournment of each regular term of the oourt, the
oounty judge and eeah aommlssloner shall-make affl-
davit that the requirements of this artlale have
been in all things fully ctimplied,with by them at
eaid term of oourt, and that the oash and other
assets mentioned in eald county treasurer’s quarter-
ly report made’by said trsmmrer to said oourt, and
held by him’for the oounty, have been fully inapeot-
ed end couhted:by tdm givw the amount of qald
money ahd other ‘asset 8 in4$s hands. Suoh af f Ida-
vies’ nhall~be~~f$led with the county o,lerk and
reoorded in the,.mfnutes of eald oourt the term at
which the 8ame’wer.e filed; ahd the seme shell be
published in s?me,newspaper published in the oounty
Wthel’e be & newapdper published in the oounty,
for one time.“:
Artlole’ 396,‘Vernon’s Penal Code, is worded subetan-
tielly the same aa Artlole’ 1.636, Vernon!.s Civil Statutes,
with the addition,Wthe following peragraph:
“hny. .oounty judge, ,oounty oommlssloner, or
county alerk who shall negligently or intentionally
fail or refuse to comply with the requirement8 of
this artiole, ,shall;be.fined not less thf3n twenty-.
five nor.moye than five hti#red dollara.
For the purposes of this opinion, Artlale 396, Vern-
on’s Penal Code;: is considered & duplication of Artiole 1636,
Vernon’s;Civil, Statutes.
. .i
Honorable Gerald T. Blssett, Page 3 (w)J-514)
It Is our opinion that Questions 1 and 3 should be
answered in the affirmative; no authority has been found which
would relieve the C~lssloners * Court from the atatutory
requirements that the approval order recite separately the
amount received and paid out of each fund since the preceding
report and the balanoe of such fund, If any, remaining In the
treeaurer's hands; and that affidavits of compliance of the
County Judge and eeah Commissioner be made, filed with the
County Clerk and recorded In the minutes of the court.
Insofar as Question 2’1s concerned, the Attorney
General In Opinion No. O-6459, has held that It Is not neces-
. eary for the Commlssloners I Court to aotually lnspeot and
count, the County funds In the County Depository, If the s,tate-
ments furnished by the lXposl~t6ry refleot’the ,neueaaary lnfor-
mation. Suoh other oounty..aaeeets In th6 handa,of,the .County
Treasurer must be inspected and.'coufited,.
&h&r, it la the opinion ofethls &fiGe that thee.6
affidavlta of oompllance must be pribllsh$d In 8ome newspaper
of the County,, Attorney Qeneral’s Opinion NO!‘O-236 oonoltidea
that It ls~neoessary to publish only the affidavits and not
the Treaaurer~~~ Report or Order of Approval. The oplnlon”fur-
ther states that the affidavits whlah are published must be
published In their ,entlrety and they should be the same aa
those uhioh are reoorded with tK6 CountyrClerk and in the mln-
utes 0r the Commlssloners~ Court!
Opinion, No. O-3044, it is held th
paper published in the Oounty wou~~'satlsfy this statutory
requirement,
It is mendstory that the requIreme& of,
hrtlole 1636, Vernon’s Civil Statutes, be
oomplled with in that the order of the
Commissioners1 Court approving the County
Treasurer~a Quarterly Report reaiJi0
separately the amount reoeived and paid
out of eaoh md elnoe the preoedlng
report and the balanoe of suoh Qnd, if :,
any, remaining In the Treasurerls hands;
and that the afrldavlta of oompllanoe or
the County Judge alp eaoh Cosnnlssioner be
made, filed tilth the County Clerk, reoorded
Honorable Gerald T. Blssett, Page:4 (WW~514).
In the minutes of the Cdurt, and pub-
lished in's newspaper in the aounty; and
that the .Commlssioners' Court ,ect&ally
Inspect the ass&s of the county in the
hands of the Treasurer, except the
county's funds whioh are In thi~county
depoditory.; ,,,
SlnQereLy;
WILL WILSON
Attorney General of Texas
JLl%:mfh:jl Asslstent
1
;
APPROVED,:..
OPINIbN'COMMIT'rE$ ,,,, ~:
Morgan ~Nesbitt, Chairman,
John B. Webster .~
Wallace Fin&oak
Linward Shivers
REVIEWED
FOR THE ATTORNEY
GENERAL
BY:
W. V. Geppert
Untitled Texas Attorney General Opinion
Combined Opinion