OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Hon. Wayne Lefome
county Auditor
Clq county
Henrtetta. Tua8
Dear Sir:
to make a detail& audit or ell res oftioee
0r Clay County. Thie audit ehonw.that eaoh
offioer of Olay County had failed to eubmlt
sworn monthly axpnaa aooounte with the ex-
oeptlon of tha Tax Aeseeeor Colleotor rho
ha& submitted the reports ae required bT Ar-
tiale 5899 a8 amended, Fi.C.8. Immediately
tOllowIng this audit the ex offioiale 0i the
reapeotl+s offloee aeked the eo5mleeionere~
oourtto allowtheunto eubsitewommonthl~
expeae~ aaoounte for the year8 1937 an131998,
The eommlaslonoru~ aourt or Clay County ea-
tered aa order in it8 mlautee whloh is ae
follow8r To quote-
*Wo hereby allow t& offlosre to
eubmlt ewora moathly etatemente r0r tbr
year8 1939 enll1938 protidad we are aot-
la& l&hin our legal author;ltiy to do 8th
The b mthor1t.J whloh we refer to
sh a ll I?l b a se4
upon a suliasgof the At-
torney Gmeral, ae to our authority r0r
aoceptt.lyreport8 eubmltte4 ln the yeaT
1939 aovering the montblv reports rhioh
ehould hare been eubmltted in the par8
ot 19s'pend 1938.'
"In other word8 we want to only allow
the expeaeee whloh are just end OOrreOt ao-
ootiing to the etatutee of Texae.
Vhe o~~~&eelonere~ oourt or Clay ootm-
ty aOOept&%hC&mya3 AWOw of the XX
coalatyapesrmkai~ar 1998 nith the same
nee~tioa~~Irj'~~tb~~gard to emathlp regorte
with th$e eXOept$Qll,that the Uolmtt Fud$e'e
emital report iwi rgb$eot to em auW, Aa
tar a8 we are able to find the rinutor ef
the aommleelonere~ OOUI% iOr the your L.989
and 1998 do not oarry a zyoord st'any anauel
report8 being approved by the oomlmionere~
court.=
Ron. Wayne Lerevm, page S
As we OonetNe your question, you desire
to knw whether or not the oomleaionere~ oourt oan
legally allow axpeneee iaourred under Artiole 3899,
Vernon's Clril Statutes, end rrlatedtee statutes,
whsn the4county 0rriaftu fail to file their mnth-
ly reports for the years 1957 and 199B as required
by Art1018 3899, eupra, end who now want to file such
reports and olalm euoh exprneee.
Artiolee 6896, 8897, 3898, and Sootion (a)
of Artialb 5899, Vernon's Ciril Stetutee, reed as
r0u0w8 :
aArtlole 3896. To keee (Looounte
Xaoh dietriot, oounty and preoinot of-
tfOsr shall keep a oorreot statement of all
fees oarned by him end all eume Oomlq .into
his hands as depoeite ior 00868, tog&her
with all truet funds plaord in the r6 istry
0s tb 00wt. r-8 or 0rri00 ~rd 00!Qez eeione
la a book,or in booka to ba prorided him
for that purpoeo, In uhiah the off leaf, at
the time when euoh &posits are aude or euoh
fees end oaamieeione am earned and when any
or all of auoh fund+ ehall 6cmu .%utobin,
.han&S, ehell enter t&e eemo; en4 it Shell
be the duty of the oomty auditm in ootm-
ties haviw a oountp auditor to ennuallf
lxamlne the books aml iowmnts of euah of-
fioere and to report his findin& to 6ho
ne~~ooeeding graad jury or dfetriot
In aotitiee havine no aouaty audi-
tar, 'gt shell be the duty of the Ocpesai86iOIL-
era' aourt to make the ezeminati0n of said
books and accounts or have the eemtamade
and to-meke report to the grand .Jury ee
herelnebor, provided.
*Artilale3891. Grrornstatement
&aoh dletr~ot,~Oounty and pI?eOirlOt
Of-
fiaer,at the dloee of eaOh ffeOa3.year
(Deoembsr Slat) ahall makm to the dietrlot
oourt of the oounty In whloh h6 reeldee 8
eworn etatoment la trlplloate (on forme de-
816Md and approred by the State Auditor)
a oopy of whlah statement shall be forward-
ed to the State Auditor by the olerk of the
6IetrIat ooart of said oounty wlthla thirty
(SO) days after the saw has been flied in
his orriaa, ena oae oopy to ba silt36 rith
the oounty audItor,.ir ally)otbmrwIw said
oopy shell be filed with the OommIealenere~
oourt. Said report shell show the emount
of all fees, aonmIeeIone end eampeneatlone
whatever earned by @aId orfloor durlq tha
fl8Oalyeari and esoondly; rrhallshow the
emaunt of fess, conmissIons end bcrapenea-
tlone oolleoted by hla during the ftioal
year; thirdly, said report shall om*lLn
en ItemIwd statement of all fete,,doWe-
alone and ooqemeatlone earnod durl&~the
fleoal year whIoh were not ooltiokd; .M-
g&her with the n6sia0s the partt~owi*
said fees,.oommleeIone and oaapmnea~ione.
Sal6 ~report ahell be filed llotlater than
February lint?; ol.$owlng.the @lore of the
fleoal 1 eai:Aa
I.‘,. ‘for. eaoh day after said date
thab ea 6 report reaalue not fllod, said
ofrI8vr r&ills1e liable 80 a penelty of
Twenty FIv6 ~#arS.,OO) DollaPe, tilah may be
reoovered by thenoounty in a suit brought
for ewh purpotme, and ln addltlon said or-
rioer shall be eubjeot to remowbl from
0rri0s.
“ArtiOla 3898. Fleoal m
Tha fieaal pear tithln t& meaning or
this Aat, ehall be& an Jaxmery let of eaoh
year4 and aaah dietrIatt,oounty a pmolnot
oiilasr she.%1Silo hle reperk end maka the
tinal eettlemant required in this Aot not
later than Pebrunry let or eaoh yea28 pro-
fided, however, that cgrioore reoaitinig ,ti
Eon. Wayne br~Yr0, page 6
annual ealery aa aamponeatlon for their
eorviaoe ahall, by the olnee or osoh monthr
pay Into the OrflOor8*Salary Fund or funds,
all fees, oommIeelone and oomgoneatlon
oollsoted by him duxlag eald math. when-
etor euoh affloer aortae for a fraotlorul
W8 Of ah0 fiSO@i YMZ, h0 8Wi MV8rth0-
loan rib hle report and m&o fiati eettlm-
want for euoh part of tho year M ho servos
and shell be ontitled to 6uoh propotilonato
part 0s his oomponeatlon ae tho time rm,
his eorvloo boars to the entire year.
“AktlOlO se99. &~oneo aaoount
(a) At the aloea of rash mouth of hle
tsaux0 0s 0rrh oaeh ofrloer aem6 heroin
rho Is ooatineatad on a fee basis shall
meke as part of the xoport nw raqulned by
law, mIte&aod and mworn etat~ontofall
the aotuelend noooeeary oxponeo~ Inourrod
by him ln the oonduot of his offiao, woR
ae etati4inory, stews telo hone. promIwe
on offIofti8* bonde, inoludL th0 0086 or
surety bonds for his mputlee, pramlum on
fin, burglary, theft, robbery lneurenoo
protooting pub110 funde, travel&g ixs=
sad other naooeeaxy expensoe~
eionor8~ oourt of tha oountp.oS the ahoxifr*e
reeldonoe may upon the wxltten and em*0
applloation es tbe Bbsrtrr stating fihe no-
~eeeity therefor, purohaeo equipment ior a
bruaau of ociminal idontlf:oat~Qn euoh M
oamorao, finger print 04rde. Inke, ohomIoaL8,
mioroeoopee, radio and laboratory oqulpmont,
ill* bard& filing oabinrte, tear gae aad
o th elqulpmont
r In keepIn wtth the 89’8t08I
In use by the ~Depaxtmontof Pualio Gafot~
of this State or the United States DepaIt-
ment of.Juetloo and/~ Bureau or QrImlwl
Identifloatlon~ Y euoh scrponeeebe Inourrod
‘inaonmeatlon with eny partloular oaeoo euoh
etatomantehalln~ euoh oaeo. &uahorgoaeo
Iion.wa.y-no
Lorowe, page 6
aooount ehall bo oubjeot to the audit of
the Oounty Auditor, IS any, othorwleo by
the CowIeelonere* Courtt oad ii it appears
that any ltom of euoh oxponra was not la-
ourrod by euoh offloor or euoh Item wae not
a noooeeery oxperma or 0rri80, euoh Itu
shall by ouoh auditor or oourt rojootod, in
whloh oaee the aollootlone of euoh ftomuy
bo edjudlaated in any aourt of oanpotont
jurlediotion. The 80ount 0s eahrlee paid
to Aeeletante end Deputies shall also bo
oloarly shown by euoh offloor, giving the
name, position and amount p a idlixohg.and Ln
no event ehall any ofrIoor show any groator
amount than aotually pa%&any euoh AeeIetent
The emcunt 0s euah exponeee
~~g%ECyiith the emount or ealarIoe paid
to Aseletente, Doputlee and Olorke shall bo
paid out or the fee8 earned by luoh Offl@@r~
The oo5mIeelonore~ oourt 0s the aonuty of
the 8horlff'e roeidknoe may, upon the rrittoa
and euorn applleatlon of.tho aherIff.eta~
Ing the nooeeelty therefor, allow qe or ‘more
automobIloe to be us&d by the 6horif$ in the
dleohar@ of his offlolal dntl~e, rhieh. If
purah&eod by the Oo\oty, ebell be bou&ht In
the mannerpmeorlbed by law for the pnro~aeo
or euppllae .and paid fbr out 6f the Gemral
Fund of the oounty end thoy ehall bo and ro-
main in the property 0s the oouaty. The
oxp@neo of malntonanoo, doproolatlon and opew
at&on of euoh aut0mobllee as may be allwod,
whether purohaeod by tho oounty or waod by
the sheriff or’hS.8Deputies QereonaLly, shall
be p,aIdfor by the sh0rirr and tho omowlt
thereof shell bo reported by the Sheriff,
on the report above mentloxwd, in the Sam0
manner as herein provldod for other orprwee.”
It 1 slrldont that the Logtelatwo Intended
enoh monthly roporte~bo form a art or th6 fleoal an-
nual reports M required by ArtP 010 5891, eupra*
This 8tatute alone dose not oover the subjsot Or Ox-
penees as set forth in Art1010 9899. In order for
rim settlemat to be aad0 a8 requirea br utioi0
5898, it is a neoeseary prerequisite ior both, the
aonthly report and the annual etatement to be made by
the 0rri0Or8.
Artiole 1OZ 0r the Penal code read8 a8 rob
lOW8 I
*Any 00uaty 0rrioer or any diatriat.at-
tiorneyto ahcm is08 or costs are allowa
by law who rhall fail to ohuge up t&s is.8
or oosts that mar be due under existing law8,
or who ahall remit any fee that may be due
un&er the laws, or who rhall fail to nmke
the report wqulred by law, or who Ohall
pay hi.86eputy. olerk or asels~aut a 3.088
8mn thsn~8peolflOd in hi8 8wol-aetatemont,
or rsoelre baok aa a rebati any part of the
oompon8ation alloueb 8uOh demty, olo?k or
w8i8ttant, 'ahall k rind not 106~ thui
*mpriv0 nor more thw iit0 hundred 4&i
lar8. Saoolmot rorbiddon br thl8 artlou.
i8 8 80pw8te 0rrw80.*
3lt'uUlbe noted that under Beation (aj d
Artiole 5899, :mipa, applloable to ree orriwrs or
the oounty, requires eaoh orrio n0md in th0 maxi-
mum r00 law (now Artioler S8834891, Vernoa*u Oivil
Ststutea, as emended) to make a monthly itwiaed end
sworn rtatement~or all the aotual amI neoessary ax-
~4$86~ hOU?rCrd by Owh orrioor,in,th6 oonduot or hi8
.
Apgarently, it was tht ,intention-or thO ISa-
islature in prOYiUI& thi8 aOUOWM.Ilg pmOOdW0, to
errorb proteotion b oountiei and make it easier ror
their ff.nanaie.l agents to ohQOk up aad iallOw th0 0~
pend$ture8 0r,rbd8 OR behalr ai the oounbimr ror no-
oe~eary ~pplles‘ and other items laantioned~ tn Alctiol*
8899, aupra, when suoh expenditure8 are m&I W it8
oirioere.. fdoA8kfllr.:Besar County @&.A.~, 1995) 880
8.W. 891, writ Ul8lnlseed.;
Hon. wayw urerre, page 8
In State v. ~arM8 (O.C.A., 1937) 108 S.W.
(2d) 397, the oourt speaking or a statute requiring
the eherirt to 8ubmiC itemized ana verlrled looouuta
whioh ha had not don8 in the manner provided by
statutes saldr
Wh8 rrtatulm were eubstantlally oom-
~1106 with. The nqulremont relating to the
r0xm In whloh sherlrree OXpenditWJS ror
thlr purpo~ are to be premnted to the Cm-
mlseloners~ Court were not lntwded as llml-
taflonr on the power of that body."
In the reoent ofxm Or Pimron t. &dVeStOn
County, 131 S.W. (ad) 27, deolded by the Austin Court
or Oivll Appe@l.~,the lseurror oertaln lump mn items
Olalmd by Pleroon as reimburse!aents for postage,
traveling eIcQenSeB anb mesaengsr srnioe wae berore
the oourt. The raota di8OiOSed three lump aum item
oontalned in Pierson annual report ror 1933 and 1936,
and furthm, that Piers0 made ao numthly 8tatementr
as required by Aroiole IJBQQ,aupra. we qu0k rmm
the oplnlon rendered by the oourt in this oaw a8
r0ii0w I
"Thie statute was oomplied with at the
beglnnlng or 1933 and the &puts authorlecrd
and her salary fixed at $dO per month. To
grant or approve a'salary raiem 'tooperate
retrompeotirely would, ww hold, be a clear
rlolatlon or our state oonstltu4~oa~,Art. S,
8 33, v8lllOll'S
Annotated Statute8,~smpirr
@a8 a Fuel 00. v'.State, 181 'hzr.YLi.S,
47 3.
W. (2d) 28s Turner V. BarwS, Tex. OlVl APp.,
19 S.W. (2dI 826, arrlnnsd On other p0wd8i
Tax. Qom. App., 27 S.W. (26) dS2. The rule
laid down 2n Cameron County v. Fox, Te+ OOra4
App., 61 8.W. (ed) 43s. Is not appliaabl@
hero. There the tax oolleotor, tithout pre-
rloua authority, employed Sod p a id
lil.aXieU
to deputies the item beiag reported fn hi8
aooount, whioh wee audited and approved by
the oonuaimionere* kourt. St wa6 held that
Hon. Wayue Lsfene, page 9
it was not esssntlal to obtain approvai in
advanw or employment or depltiesy thit the
0OlDD.iIB8iOIlQl'8'
OoUrt had POWer t0 ratLfy
what it had ths original power to author&e.
Hers the spplloatlon had been mad8 ana ths
salary ilxsd by the oaumlesloners*~oourt in
sdvanae of the servloes poriormed thereunder.
The ooo11pis~loner~~oourt elearly had no pow-
er thereafter to lnoreaae the salary ror
~ervloes alread performed under authoritf
or its order. ii e vaiw or thu 8ervioes
psrrormsd oannot be inquired into. Nor is
it material that the justioe astually paid
the fill 096 to the deputy eaoh month as tim
senlaes werm rendered.
Vhe other reoovered ltemrrin dispute
wsre thoss in the roiiodng quotation rrr08i
Pierson's 1938 and 1936 annual reports:
198111 1936
POStage ............ $60. POStS@.........#85
Traveling Zxpsnsss.. 60. Trareling Sxpen. 30
Messenger Servloe... 26. Yessenger Serv. 18
?Plereen made no monthly statements aa re-
qulred In the iollowlng portion of R&.8.,
Art1010 88991 'At the olose of eaoh month oi
his tenure 0r suah orrioe eaoh otrloer whose
tees are arrsoted by the provisions Ot‘thls
lawshallmaks as a part ofths report 2101
required by law, an ltemlsed and sworn state
meat or all the aotual ma usoessary sxpenser
lnourred by him in ths oondust of his ofr&oe,
suoh as stationery, stamps, klephone, travsl-
ing expenses and othsr neoessary expense* fr
suoh erpenae be lmurred in somsotlon with
any partioular oase, moh statement sh@ll
nsae sueh owe. Suoh oXpen aooount Shall
be subjeat to the sudlt Of f&s county audtter,
it any, snQ fr it appear that any itsm Of ruoh
expense was not lndurred by mob officer, (~1:
that BuOh item wns not ne~aoBBarythereto,
auoh item may be by mush auditor or oourt
reJ*oted. h nhloh 0888thOO0CmOtAOBS Or
suoh item may be adjudloated in any sourt'
or oompeteat jurlsdlotlon. * * * 9
c “Thr SLaIkirOStpUrpOB0Or thi8 St8tUtO
was to provide a sma ns
o r lsoertalning the
oorreotaess of lxpeuse itsau eashmonth a8
they are lnourrsii. The aotualexpense8 paid
or lnuurred oonstltute the msasure of the
OrriOia’B right to rsooupment. The monthly
ltemlsatlon ls ror ths proteotloa or th8
oounty by ariordlq a~mesns or asaerttxining
the raot and amormt or 8ueh olaimed item 0r
expense and whether it was~propsrly ohar&a-
lb& as moh$ It 18 manirest rmmt& annual
&~K&B and donfl~dbythe evidenseflist
these expeasss were merely ostlmatsd and a
lump sum given eaoh ysar.. l%e,.statutewculd
b8 Or A0 ~81110it it8 ul\l)or)r z’orfSiOn8
oould be evaded ln this mannsr t *holdthe
itOQ8 properly disal&wed by the oamni8~ioaaB~
OOUl't+tutathe trlsl OOWt'S ~ud&Bwtt oorreoh
in deiiyingr800vary thereror.*
Under Art1010 3399, supra, cash orrioer ,fs
required, as apart orhlrmonthly report, tomake a
8tatement of ths expenses laourred by him in the oon-
duet or hi8 offloe; and it is provided that the ammint
thereof shall be deducted by the orrioer in making
th@ rSpOZ% rEOI!J
tb t!KUOUtOr OurXTdi rOO8, ir My,
am by him to alo omanty.
The aoaount is subjaot to the audit of ftu
.cwuuty audit&r, if any, or othenrlss by the oesmls-
BiOMUrB’OOUEt.
Ordin8rily BtatUt@S that m&ate anb~prO8srlbs
the time within whiah sn orfioer 8hal1 perform speel-
iled hatlea are regarded a8 msrsly dlreotory %u8oia?
as the t&no 18 oonoerned. Though, ths 0rri00r neglsotr
Eon. Wayne &fern, peg* ll
to set within the t&B prBBerlbed, it he acts rfterc
warda the publla till not be perriMe to auffqr by
haerea crude oil ao. Y* forratw oil ao.
iii@8%?&., Wt Tl’MhUt Y. Add~OeS 8 T@X. 8191 TOX.
fur., Vol. 34, p. 466.
ForLr8 gr6nt6d t0 orrioer8 anut b elxer8l8-
66, sad dUti.8 ippO864 ou them-t be perioawd in
the menner pretmrlbed by per-
law. An orrloer la not
mltt6d to vary the pr68orlbed m&e of periornunoe oi
hi8 duties. oamp To TEQaa8, 88 8.W. &d) 490; Bryaa
Y. Sundber$ S Tex. 4l8~ Tex. Jur., Yol. 34, pe 456.
We an rindful of the rule that what the oaa-
riB8iOIA6rS*.OOWt oould 8UtEOhSO first iMtM66, ia *
lt may ubssquently ratify, botu6 oaa 866 no l pplioa-
tiOn to the SitUatiOA lot b-4 U&IOU SU8h raBt8 M prr-
sent66 to this departmenta pioblio o?floex8 are 6hrg6d
with kakrled~ oi the &tie8 h&t0864 upon the8 br
law and uh4tm the ~qLBlatum has pn8oribed a pnxm-
dure sad maxma ior the pmriozmaaoeof amh datie8,
they 6am6t i@6re sush p?6Oedure or oh0686 other
&&hhodS end the above Quot#a sta&utes prmUe the
method andmennor by whl6hofflosr8wZm aze ooapoamt-
l4orrat~b~~~~l~pncclnt~aPt~a~ and-a
statement or all th elOtu8l neaes*a~ 0rgm808 in-
owr66 by them in the 0-wt or t&e* Offl668 at tlw.
olose of 6aamnth oC+brir tenomu of oftioo. Cltwh
Up6M6 80BOU8t Bhan 86 SUbjOOt t0 #6 8Udit Or th0
oountr endltor,it a!ay, otherwin by tho 6dssIOn-
ore* oourt end ii it appears that fte&.Qi Suoh
expense N not laourre4 by such 0rr "T owe o;r,eneh itu
yas not n060888ry upon86 or 0rri66, suoh lws tWll
be, by swh ludltot or oeWrt, m rated, ia rhish oM6
the,6oll6&ioa 0r Swh rtem may i6 6djodloat6d in any
006x-tor 66mp6tsnt jnrf.8dlotioa~
Not only %S it tE6 duty Of an OiiiOW t0 SakO
hi8 JXtpOl’tB a8 l-@p?;il?@dby &tiOb -08, SUQr8, bUt
ArtloSe 108 or the Petml U6d0, above qaot64, ma&a8 it
a penel orfenss ror fallur~ to 6kaW Ohs r6ports as re-
qubed by the StStUt68.
Ohder the raets prenntdl in ytwr lnquirj, the
Eon. Wayne Lerevre, page 12
OoLtatyclerk substaatlally camplied with the requl?e-
meats of Artlole 3899, in filing 22 monthly report8
during the years of 1939-1938 sad Should reoelve the
benefits 0r these reports for the months ror whioh
they were riled.
Ia viewthe roregoiag authorities, rol)
or
are reppeotfully
advised that it is the opinion #f
this department that 6OUItty OrfiOidS who ars oma&en-
sated on a fee bCiSi8who tail to m&w their monthly
reports as required by Se&ion (a) of Artla3s 3399,
supra, ior the ysars 1939 and 1998 oannot file suah
reports at this tim cad olaim BuOh erpensS8 as nigat
have been sllowed under the monthly reports had they
been flleU in ooapllence wlth the 8tatutes requiring
a monthly report to be filed at t e close of eaah
month of their tenon, oi offioe*,4 I6DweYer,this opia-
ion iB not to be ,ooast?ued88 holding thtitthoss Offi-
oers who ialled to make the required monthly reports
are not entitled to the sOtu& lts8iSOf 6XPSn8OB a8
oen be deterd.ned, frost01ee.rsnd oomiaoiag Proof
to &iv8 been aotually and neoeBearil inourred by
the lsgal ooaduot 0r their 0Frices upon a
gCLdai;in
~g+~~~wlng to the oormty emdi.tor and eommlBeion-
We are of the opinion that suah expeMe8
as OSJJbe &own to be oorreotby proper method8 other
than the monthly reports oan be allowed.r/
Trusting that the roregolng~ rally ansrsers
your inquiry, vm are
Yours Yew truly
ATTORWSY
GXl!ERAL
OF TEXAS
AW:ob