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Honorable Albert S, Wright
Special County Auditor
San Augustine County
San Augustine, Texas
Dear Sir:
Opinion No. O-2478
Re: Should a county auditor work
on a calendar or fiscal year
basis in calculating revenue
and expenditure8 for current
and prior years in arriving at
the county scrip that has been
issued in excess of current
revenue for each year?
Your recent request for an opinion of this Depart-
ment upon the above stated question has been received.
We quote from your letter a8 follows:
"Kindly advise me if I should work on a calendar
year basis or a fiscal year basis in calculating
revenue and expenditures, for current and prior years,
in arriving at the county scrip that has been issued
in excess of current revenue for each year. The point
with me is: whether to compile current revenue and
scrip issued for each calendar year or for each fiscal
year beginning October 1st and ending September 30th,
in arriving at the scrip issued in excess of the cur-
rent revenue for the respective years."
Article 68ga-9, Vernon's Annotated Civil Statutes,
reads as follows:
"The county judge shall serve as budget offi-
cer for the commissIonerat court in each county, and
during the monthtiofJuly of each year, he, assisted
by the county auditor or by the county clerk, shall
prepare a budget to cover all proposed expenditures
of the county government for the succeeding year.
Such budget shall be carefully itemized so as to
make as clear a comparison as practioable between ex-
penditures inoluded in the proposed budget and actual
expenditures for the same or similar purposes for the
Honorable Albert S. Wright, Page 2 (WW-O-2478)
preceding year. The budget must also be so prepared
as to show as definitely as possible each of the var-
ious projects for which appropriations are set up in
the budget, and the estimated amount of money carried
in the budget for each of such projeats. The budget
shall also contain a complete financial statement of
the county, showing all outstanding obligations of the
county, the cash on hand to the credit of each and
every fund of the county government, the funds received
from all sources during the previous year, the funds
available from all sources during the ensuing year,
the estimated revenues available to cover the proposed
budget and the estimated rate of tax which will be re-
quired."
In counties having a population of 350,000 inhabitants
or more, as shown by the last preceding or any future Federal
census, itsis provided by House Bill 958, page 144, Acts of
the 46th Legislature, 1939, that:
II The county auditor in all counties having
a popuiatlon in excess of (350,000) three hundred and
fifty thousand as shown by the last preceding or any
future United States census shall serve aa 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 all proposed expenditures
of the county governmznt for the current fiscal and
calendar year. . . .
This statute has no application to San Augustine County.
It will be noted that Article 68ga-g, supra, proviaes
that the county judge shall serve as the budget officer for the
commissioners' court, and that in July &f each year, with the
assistance of the county auditor or the county clerk, he shall
prepare a budget to cover all proposed expenditures 'ofthe coun-
ty government for the succeeding year. Other articles of the
same Act provide that said budget, when completed, shall be
filed with the county clerk and be available for public inspec-
tion; also that the commisslonerst court shall provide for a
public hearing on the county budget, the hearing to take place
subsequent to August 15th and prior to the levy of taxes by
said commissioners' court.
We quote from an opinion rendered by this Department
February 10, 1933, addressed to Honorable Ii.P. EasterXng,
County Attorney, Mentone, Texas, as follows:
r .
Honorable Albert S. Wright, Page 3 (WW-O-2478)
11
.. . It will be noted that the budget to be pre-
pared is for 'the succeeding year', that is, as I under-
stand it, the year beginning January lst, following.
The levy whiah the commissioners1 court is to make this
year is for the purpose of raising money on which to
operate the county government during the coming or suc-
ceeding year. Hence, it Is clear to me that the levy,
which is to raise money to operate the county govern-
ment for the nextyear was not intended to be made, un-
til, by the preparation of the budget, it could be known
or estimated how much money would be required. The re-
quirements of the budget would necessarily fix or in-
fluence the rate of the levy. . . .'
In our Opinion No. O-2324 It was held that the commis-
sioners' court does not have the power to make a budget year
other than the calendar year.
In view of the foregoing, you are respectfully advised
that it is the opinion of this Department that the county judge,
assisted by the county auditor or county clerk, should work on
a calendar year basis in calculating revenue and expenditures
for current and prior years in arriving at the county scrip that
has been issued In excess of current revenues for each year. In
this connection, we want to point out that a special county
auditor does not occupy the ssme position as a regular county
auditor and does not have the same authority or duties. We
have been unable to find any authority authorizing or requiring
a special county auditor to assist the county judge in the mat-
ters above mentioned.
Trusting that the foregoing fully answers your in-
quiry, we are
Your5 very truly
ATTORNEY GENERAL OF TEXAS
Ardell Willisms
Assistant
AW:BBB