OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable a. Siiintion~
county Auds.tor
You* request tar 0
aaremly oonaidersd by this
your raqwet @a iollcxzar
*A 00unty orri
' ealary syateiu,iale
on his
oounty ofiicers have been oompan-
ee January 1, 1936, when the of-
oi AZtiols 39128, Vernonva Annotated
, reada as followd,r
11 oounties or thie State ooatain-
ing e population of leas than one hundred and
ainaty thousa'iid
(190,000) inhabitanta acaosd-
ing to the lcet 2reoediq Pedorel Ceneue where- -.
in the oounty or praolnat officers are oompsn-
sated on a salary basis under the provialons or
thlr hot, there shall be oretiteda Pnd to be
Honorable C. SInmona, page 2
knOm”t~ the *orriorr8* snhrg Ipund0r
Oouuty, Texas.* jiuahfund shall be kept aep-
aratm and apart froa ~11 other oounty tinda~,
and shall be held and diebureed for the pur-
~088 or piying the e~Iarie8 0r 0rri09r8 an4
the salaries or deputleta,araletanta and olerks
or orrtoers who ass drawing a salary tram said
rti under the ~rovi~~lonaor thl8 kot. and to
pay the authorl%ed ex~enee~ 0r~udp 0irl0ed
SuOh fund shall be deposited j.nthe Oounty &.-
pository and &all be yroteoted to the aaam ez-
tent aa other Oountp fu~&r.~ (Undersooring ourr)
It will be noted that the authorized ex n e
otfioe in salary oouutlee are ts be paid from th&%fr~
salary rund.
Section 5 or Art1010 3912e, Vernonts Annotated
Texas Civil Statutes, reada as tollowar
mission was due to negleot on the part or the or-
ri0er oharged with the reeponsiblllty 0r colleotiag
mane, the amount of such fee or oozmniaoionshall be
deduoted fromtha salary 0r suoh 0rri00r. Berore
any suoh deduotlon, ie made, the Co@.ieaioners*
Court shall furnish euoh ofrloer with an itemized
atatenent ot the unoolleoted tees with which hla
acoouut la to,be oharged, and shall notify such
orrloer af the time and place for a hearing on
mime, to determine whether suoh Oifioer was guilty
or negligence, which time for hearing shall be at
least ten days eubeequent to the date 02 notloe.
Unless en orrlcer is ohargad by law with the m-
eponslbllltp or oolleotlng fees, the Conmiesfoners
Court,shall not in any event make any deduotions
from the authorized salary of auoh officer."
(Underaooring ours)
EIonorableC. Simmons, page 3
Seotion (b) of Article 3899, Vernon's Annotated
Texas Civil Statutes, reade a8 rollons;
"(b) Each offfoer named in thir tit, where
he reoeivee a salary a8 oompecsatlonfor hia eer-
vlae8. shall be empowered and permf.ttedto pur-
ohaee and bare oharged to hi8 oounty all reasonable
expenses neoesaary la the proper and Legal aonduet
or hi8 0rri08, premiuma on orrlcials~ bonds, pre-
mium on fire, burglary, thert, robbery lneuranee
proteoting pub110 rum38 and in01udi1~ the co& Or
r Treasurer, only RB
.... ....sa..+
Ye resldenoe may, upon the wrltten and-sworn
application of the Shariif stating the naeaaeity there-
for purchase equipment tar a bureau of crlmlnal ldentl-
rloation, such ae oamera8, ilnger print ,OaxUe, inks,
ohemioalr, miorosoopea, radio end laboratory equipment,
filing oarda, filing oablnete, taer'gae and other equlp-
ment in keeping with the eyeten In u8e bF the.Department
or Publio safety of this State, or the Unit.6 State8 Pe-
partment or Justlae and/or Bureau Qf Criminal Identifloe-
Mon.
*&oh purohaeer shall bs made by eaoh officer,
when allowed. only by raclulsitl
gni&;;n..r w;v;u;~
by the County Auditor, lf any. t Y
missioners' Court. Xaoh officer ehall, at the olose
of eaoh month of filetenure of office. make an itemized
and sworn report of all approved exxxnses Inourred by
him and oherged to hi6 oounty, accomDanying such renort
with involoee oovarlog ouch purchases and raquisitiona
Issued by him in support of shah report. If euoh SX-
Honorable C. Si-mmon~,page 4
pox&es be inourred in conneotlon wlth any par-
thxl.larWAae, swh report #ha13 name euoh case.
Such report, lnroioea and requiettlona ‘shallbe
oubjeot to the audit oi the Oounty Auditor, ff
nny, otherwioo by the Oozamkeaionerr*Court, and
ifsIt eppearslthat my item ww not lnourrlrdby
suoh offleer, or,that suoh itea wae not a neaea-
sary or legal 6xpe~e of ewh'oiiiaa, or purahaa- "
ed upon proper requialtlon, euoh itam shall be
by aaid County Auditor or oourt rejeoted, in
whiob aaae the payment of euah item may be ad-
judioated in any court ot oompetent jurisdiotion.
All such approved &alms and aooounts shall be paid
rroa the orri0Ora* Salory Pund unlOsaOthWWise
provided herein.
+fhe Commisaionsrs' Court or ths amnty af the
Sheriff’s residence may, upon the written and .morn
applioation of suah offioer, atatlng the neeesalty
theraZor, allow one or more automobiloa to be used by
the 3herirf in the dieoharge of official bueinees,
whlah, if purohased by the county shall be bought
in the manner preaorlbed by law for the purchase ot
supplies and paid ior out of the General l%nd of the
oounty an& they shall be reported and paid in the acme
rtannera6 herein provided for other expeneee.
Where the automobile or automobllee are owned
by the Sheriff or hie Deputies, they shall be allowed
four (40) oonte ror eaoh rail0traveled in the disoharge
of oftfolal busineaa, which num shall aover all expenses
or the ma1ntenanoe, depreciation and operation of euoh
automobile. 8uoh mileage shall be reported and pafd
ia the @ame manner preeorfbed for other allowable ex-
pensea under the proviafone of this eection. No
automobile ehall be allowed for any Deputy Sheriff ex-
oept thoas regularly employod in outside work. It shall
be the duty of the County Auditor, ii’any, otherwise the
Oom&seionere* Court, to cheek the speedometer reading
or eaoh or s&id automobilee, Owned by the OOUntY once
each month and to keep a pub110 reoord thereofi n0
automobile owned by the oounty shall be used for any
private purpos6. As amended Aote 1933, 43rd Leg- P*
734, ah. 220, seotion 41 Aots 1935, 44th Leg., P= 718,
oh. 311, a8otlOn 1; zts 1935, 44th Leg., 2nd C. S., p*
1762, ch. 465, seotion 11; -iots1937, 45th Leg., PO
1340, oh. 498, section 1.” (‘Jnderscorfw3 ours)
Honorable a. Simmons, page 5
Articlee 3896, 3897 and 3898, Vernon’s Annotated
Civil Statute*, reab a8 roliour~t
"Art. 3896. To keep aooountm
“Each dlstriot, county and preoinot orrioer
shall keep a correet atsteaept of all fees earned
by him and all suma coming into hia hand6 as de-
posits for eoete, together with all trust funds
plaoed in the reglatry or the court, tees or office
and coiumiaaionrin a book or in book6 to be provided
him for that purpoae in rhioh the ofricer, at the
time when such degoalta are made or euoh fees and
oodsoione are earned and when any or all of such
f’undsshall taome into hiiahands, shall enter the
same1 and It shall he the duty of the oounty audi-
tor in oounties having a oounty euditor to annually
examine the booka and accounts of ewh otfioers and
to report his flndinga to the next suooeeding grand
jury or distriat court. In oountleo having no oounty
auditor, ft shall be the duty of the Commissioners’
Court to make the examination or said books and ae-
couuts or have the earnsmade and to make report to
the grand jury as herelaabove provided.*
‘Art. 3897. Sworn otatement
*Each dilrtrict,oounty and preolnct officer,
at the close of each fiecal year (December 3lat) aball
make to the dietrict oourt of the county in whioh he
resides a sworn etiateweat in trlplioate ton forma de-
eigned and approved by the State rudltor) a copy of
which statement shell be rorwarded to the Stnte Xudi-
tor by the olerk of the dietriot oourt of eaid county
within thirty (30) day8 alter the same har been filed
in his orrloe, and one copy to be riled with the county
auditor, it any; otberwiae said oopy shall be filed with
the OoauaiaeionersVCourt. Said report shall show the
amount of all rees, commlaelone and oompeneatione what-
ever earned by eaid orficer during the fleoal year; and
eeoondly, ehall show the amOuntof fees, Oor;lmisSiona
and oompeneatlone collected by him during the fiscal
iionorableC. SimmoM, page 6
peari thirdly, raid report shall contain an itemized
state::aantor all fees, oommiaoions and oonpsnsations
earned durl~ the fiscal year whloh were not oolleoted,
Logethex with the name or the party owing said tees,
tolm~ltr~i~n~ana ocmpefk3ationr. 6aid report &all be
riled not’ later than February let rolloting the cloeo
0r the ri5083~ year and for eaoh dey arter said date
that eela report resmins not riled, said orrioer shall
be liabla to e pebalty of T@enty Blvs ($25.00) Dollars,
whioh may be recovered by the oountp ln a cult brought
for such purpc8ts, and in addition said officer shall
be subjeot to roaoval rr0m ottice.*
“Art. 3898. Fiscal year
*The rlacnl pear, within the meanlrigor this S;ot,
shall begin on January let or oaah year; end eaoh dia-
tritt, county and preolnot offioer shall rile his re-
port and make the rinal settlecent required in this
BO t not lat,er than ‘February 1st of eaah yeer; p-oviiitd.
however. that uffioers raceivina an annual salary as
gowansatlon for their 6ervicss &all, by the al&se of
teoh month, pay Into the Cffloers’ Salary Fund or funds.
all fees. oommissions snd compensation collected by him
during said month. ‘&‘henevrr mch of~loer strvs8 ior a
fraot?::nalpart of the tlscd yenr, he shall nevertheless
rile his report and mikefinal settlembnt for suoh part
of the year aa he serves and shall be entitled to such
pfoportSo%ate part of his compensation as the time for
his service bears to the entire year.*( :Jn;ln?erscxlng
ours t
It will be noted that Article ?898, (luprct, requires
that officers operating under the Officera* Salary Law must pay
into the officers1 saIery fund all fees, oonmissions and oompensa-
tlon oolleoted by tham duriw said month.
The recent case of Ploreon et al, v. Galveston County,
131 S.,?I. (26) 27,deals with se&ion {a) of Article 3899, Vernon’s
Annotated Civil Satutus, end holds that a justioe of the peace
honorable C. Slmmne, pegs 7
(operating un9er the fes system) was not entitled to re-
oover oertain items o? expense oleimsd for poetags, traveling
expenses end meaaenger servl,oe,during oertein years in of-
fice; where the justice 414 not render monthly statements
of euoh expenses es require4 by statute, but merely tile4
annual reports estimating the axpeneea In lump sum amounts.
While this oese lnrolved section (a) of Artlols 3899, Vernon’s
Annotate4 Civil Statutes, relative to fee offfoers, we wish
to point out the following highly signlrloant language use4
by the Court in said opinion:
“The manlrsat purpose oi this statute was
to provide a means of aeoertaining the oorreotnees
of expense items eeoh month as they are incurred.
The aotual expense paid or inourred oonatitute the
neesure of the ofriolel’s right to recoupment. The
monthly itemization ia for the protection of the
oounty by afiordlng a %ae~nsoS ascertaining the f-at
end amount of much olaimed item of expense end whe- /
ther it was properly ohargeable (18 suoh. 1t is
manireat lrom the annual report8 end confirmed by
the evidenos that these expenses wer4 nerelg estima- J
$04 and a lump sum given each year. The statute
~%oufd be of no value if its salutary provisions
could De evaded in this manner. .:I8hold the item
properly disallowed by the ooinaJ8aionerst oourt,
an4 ,thetrial court18 Judgment correct in denying
x’eao~erythessfor.”
It is manliest that in selary counties the rule and
reason Sor filing monthly expense acoounts is perhaps even more
strict than In fee oounties. It is oontemplated by the statu-1”
tea that the neoeesitp for such eXp8nditUPMshall be in so
rar es possible pre-determined by the oom.laslonerel oourt for
the ensuing month before,the expenditures are made; suoh ex-
penditures and purchases, shell be n?adeby esch ofricer, where
allowed, .only by requisition in the manner PPOvided by the
.
Honorable 0. Simmonr, page 8
.. ,.
county auditor, if any, otherwise by tte oon;misrionerrrt
court. The offloer la require4 at the olole of eaoh month
of his tonurw of officre,to m&a an ltetiac4 nnd (RIOJXI re-
port of all 0sproreQ exmnse8 inourrsd by him an4 ohargeb to
his oounty, acoompany~ng suoh rspost with intaioea aovsring
suah puxohaaee and rrquiultions is8ue4 in rupport ot 8uoh
report. All approve4 olalmm an4 aooounts are paid Srod tb
orrloscs* aalery tund. All feem, oompttnsation an4 oommis-
eiona must be depoaitea by the offioer in the Olrloers’ Sal-
ary Bun4 at the olore of each month. Tha orriasr has no
authority to expend fees, oompensationa am4 oommiauloar
oolleoted by him for expense8 of oifioe, aa suoh aollsotlona
must be plaoed IA the Oltioera' Bolarg iTun4. Any and all ex-
penses of olfict~in Salary,oountiea must be made in oompli-
anoe with Artdole 3899 (bj, 6uprs.
It is tha opinionscf this department that your
question should be answered in the aegetioe, and it is so
anewsreb.
Youre very truly
Wm. J. Fanning
Aeslrtent