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

### monthlyaxpnaa aooountewith the exoeptlon of tha Tax 

### Aeseeeor **Colleotor** rho ha& submittedthe 

### reports ae **required** bT Ar**tiale** 5899 a8 amended, Fi.C.8. Immediately tOllowIngthis **audit** the ex offioiale 0i the reapeotl+soffloee aeked the **eo5mleeionere~** oourtto allowtheunto eubsitewommonthl~ expeae~ aaoounte for the year8 1937 an13 1998, The eommlaslonoru~aourt or Clay County eatered aa order in it8 mlautee whloh is ae follow8r To quote-


### *Wo herebyallowt& offlosre to **eubmlt** eworamoathly etatemente r0r tbr 

### year81939 enll

1938 protidad we are aotla& l&hin our legal 

### author;ltiy 

### todo 8th The b I? mthor1t.Jwhloh we refer to

shall l base4upon a suliasg of the Attorney Gmeral, ae to 

### our authority r0r aoceptt.ly

report8 eubmltte4 ln the yeaT 1939 aovering the montblv reports rhioh ehouldhare been eubmltted in the par8 ot 19s'p

end 1938.'

"Inother word8 we want to only allow the expeaeeewhloh are just end OOrreOt aoootiing to the etatutee of Texae.

**Vhe o~~~&eelonere~** **oourt** or Clay ootmty aOOept&%hC&mya3 AWOw of the XX coalaty

apesrmkai~ar 

### 1998nith 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 report8being 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 

### rrlatedteestatutes, whsn the4county 0rriaftu fail to file theirmnthly reports for the years 1957 and 199B as required by Art1018 3899, eupra, endwho 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 oftfOsr shall **keep** a oorreot statement of all fees oarnedby him end all eume Oomlq .into 

### hishands 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 offleaf, at the time when 

### euoh &posits are aude or **euoh** fees **end** oaamieeione am earned andwhenany or all of auoh 

### fund+ehall 6cmu .%uto bin, .han&S,ehellenter t&e eemo; en4 it Shell be the duty of the oomty **auditm in**  **ootm ties**  haviw a oountp auditor to ennuallf l xamlne the books aml iowmnts of euah of

### fioereand to **report** his findin& to 6ho ne~~ooeeding graad jury or **dfetriot**

In aotitieehavine no aouaty auditar, 'gtshellbe the duty of the Ocpesai86iOILera' aourt to make the ezeminati0n of said books and accounts **or** have the eemta made and to- meke **report** to the grand .Juryee herelnebor,provided.

*Artilale

3891. Grrornstatement

&aoh dletr~ot,~Oountyand pI?eOirlOtOf

### fiaer,at the dloee of eaOh ffeOa3. year(DeoembsrSlat) ahallmakm **to** the dietrlot oourt of the oounty In whloh h6 reeldee 8
eworn etatoment la trlplloate (on forme de816Md and approredby the State Auditor)
a oopy of whlah statement shall be forwarded to the StateAuditor **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, aonmIeeIoneend eampeneatlone whatever earnedby @aId orfloor durlq tha 

### fl8Oal yeari and esoondly; rrhall show the emaunt of fess, conmissIons **end**bcrapeneatlone oolleoted by hla during the ftioal year; thirdly, **said** report shall om*lLn
en ItemIwd statement of all fete,,doWealone and ooqemeatlone earnod durl&~the fleoalyear whIoh were not ooltiokd; .M

### g&her with**the** 

### n6sia **0s** 

### thepartt~owi* said fees,.oommleeIone**and** oaapmnea~ione. Sal6 ~report ahell be filed llot later than **February** lint?;

ol.$owlng

.the@lore of the **fleoal eai:** **I.**

**‘**
**,.** ‘for. eaoh day **after** 

### said **date thab**  ea 6 report reaalue not 

### fllod, said

1 Aa
**ofrI8vr** r&ills1e liable 80 a penelty of Twenty **FIv6** ~#arS.,OO) DollaPe, tilahmay be reoovered **by then** **oounty in**  a suit brought for ewh purpotme, and ln addltlon **said** orrioer shall **be** eubjeot to remowbl from 0rri0s.

“ArtiOla3898. Fleoalm

Tha fieaal pear tithln t& meaning or this Aat, ehallbe& an Jaxmery let of eaoh year4 and aaah dietrIatt, oounty a pmolnot oiilasr she.%1

Silo hle reperk endmaka the tinal eettlemant **required in**  **this** 

### Aot not later than Pebrunry let or eaoh yea28 profided, **however, that**  **cgrioore reoaitinig**  **,ti**Eon. Wayne 

### br~Yr0, page6

annual ealery aa aamponeatlon for their eorviaoe ahall, **by** the olnee or osoh **monthr** pay Into the 

### OrflOor8* Salary Fund or **funds,** all fees, oommIeeloneand 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 0shis oomponeatlonae tho time rm, 

### hiseorvloo **boars** to the entire year.

“AktlOlOse99. &~oneo aaoount **(a) At**  the aloea of rashmouth of hle 

### tsaux00s 0rrh oaeh ofrloer **aem6** heroin 

### rho Is ooatineatadon a fee basis shall meke as **part** of the xoport nw **raqulned** by law, mIte&aod and mworn etat~ontofall the 

### aotuelendnoooeeary oxponeo~ Inourrod **by** 

### him **ln** the **oonduot of**  his offiao, woR **ae etati4inory,**  **stews** 

### telo hone.promIwe
on offIofti8*bonde, inolud L th0 0086 

### or suretybonds 

### for his mputlee, pramlum on fin, **burglary,** theft, robbery lneurenoo protootingpub110 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 fiheno- ~eeeity 

### therefor, purohaeo equipment ior 

### a bruaau of ociminal idontlf:oat~Qn euoh M 

### oamorao, finger 

### print04rde. Inke, ohomIoaL8, mioroeoopee, radio and laboratory oqulpmont, ill* bard& filing oabinrte, tear gae aad 

### other l qulpmont In **keepIn** wtth the 89’8t08I In use by the ~Depaxtmont of Pualio Gafot~ of this State or theUnited States DepaItment of.Juetloo and/~ Bureau 

### or QrImlwl Identifloatlon~ Y euoh scrponeee be 

### Inourrod ‘in aonmeatlon with eny partloular oaeoo euoh etatomantehalln~ euoh oaeo. &uahorgoaeoIion.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 laourrodby euoh offloor or euoh Itemwae not
a noooeeery oxperma or 0rri80, euoh Itu shallby 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 shownby euoh offloor, giving the name, position and amount 

### paid l ixohg .andLn
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 ealarIoepaid to Aseletente,Doputlee **and** Olorke shall bo paid out or the fee8 earned **by** l uoh Offl@@r~ The oo5mIeelonore~oourt 0s the aonuty of 

### the 8horlff'eroeidknoemay, upon the rrittoa and euorn applleatlonof.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, ebellbe **bou&ht In**  the 

### manner

pmeorlbed by law for the pnro~aeo or euppllae.andpaid fbr **out 6f**  **the Gemral**  Fund of the **oounty** end thoy ehallbo and romain in the property 0s the oouaty. The oxp@neo of malntonanoo, doproolatlon and opew at&on of euoh aut0mobllee asmay be allwod, whether purohaeodby tho oounty or 

### waod by the sheriff or’hS.8 Deputies QereonaLly, shall **be** p,aId

for by the sh0rirr and tho 

### omowlt thereof shell bo **reported** by the 

### Sheriff,
on the report 

### abovementloxwd, in the Sam0
manner as herein provldod 

### forother orprwee.”

It 1sl

rldont that the Logtelatwo **Intended** enohmonthly roporte~bo form a nual reports M requiredby ArtPart or th6 fleoal an010 5891, eupra*This 8tatute alone dose not oover the **subjsot** 

## OrOxpenees 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 lOW8I
*Any 00uaty 0rrioer or any diatriat.attiorneyto ahcm is08 or costs are allowa by law who rhall fail to ohuge up t&s is.8
or oosts thatmar 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-a etatemont, or rsoelrebaok 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. Saool

mot rorbiddonbr 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 n0mdin th0maximum r00 law (nowArtioler 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 ISaislature in prOYiUI& thi8 aOUOWM.IlgpmOOdW0, to errorb proteotion b oountiei andmake 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 nooe~eary ~pplles‘ and other items laantioned~ tn Alctiol* 8899, aupra,when suoh expenditure8arem&I W it8 oirioere.. fdoA8kfll r.:Besar County @&.A.~, 1995) 880 8.W. 891, writ Ul8lnlseed.;Hon. wayw urerre, page 8

In Statev. ~arM8 (O.C.A.,1937) 108 S.W. (2d)397, the oourt speakingor a statute requiring the eherirt to 8ubmiC itemized ana verlrled l ooouuta whioh ha had not don8 in the manner provided by statutes saldr

Wh8 rrtatulmwere eubstantlallyoom- ~1106 with. The **nqulremont** relating to the r0xm In whloh sherlrreeOXpenditWJS 

### ror thlr purpo~ are to be premnted to the Cmmlseloners~ Court were not lntwded as llmltaflonr 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 lseurr

or oertaln lump mn items Olalmd by Pleroon as reimburse!aents for postage, traveling eIcQenSeBanb 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 renderedby the oourt in this oaw a8 

### r0ii0w I
"Thie statutewas **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 retrompeotirelywould, 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 TurnerV. 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

### rlouaauthority, employed Sod paid l il.aXieU to deputies the item beiag reported fn hi8 aooount,whioh wee audited and approved by the oonuaimionere* kourt. St wa6 held thatHon. Wayue Lsfene, page 9

it 

### wasnot esssntlal to obtain approvai in advanw or employment or depltiesy thit the 0OlDD.iIB8iOIlQl'8'

OoUrthad 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

or its **order.** ii

performed under authoritf
e vaiw or thu **8ervioes** psrrormsd oannot be inquired into. Nor is itmaterial that the justioe astually**paid** the fill **096** to the deputy eaoh month as **tim** senlaes werm rendered.

Vhe other reoovered ltemrr in 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 

### MessengerServloe... 26. Yessenger Serv. 18

?Plereenmade no monthly statements aa requlred In the iollowlngportion of R&.8., Art1010 88991 'At the olose of eaohmonth oi his tenure 0r suah orrioe eaoh otrloerwhose tees are arrsotedby 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, travsling expenses and othsr neoessary expense* 

### fr suoh erpenae **be** lmurred in somsotlon with any partioular oase, moh statement sh@ll
nsae 

### suehowe. 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~aoBBary**  **thereto,** auoh itemmay be by mush auditor or oourt reJ*oted. h nhloh 

### 0888thOO0CmOtAOBS Or suoh itemmay be adjudloated in any sourt'
or oompeteat jurlsdlotlon. * * * 9

c**“ Thr**  **SLaIkirOSt**

**pUrpOB0**

**Or thi8**  **St8tUtO** 

### was**to provide**  a 

### smans or l soertalning the oorreotaessof l

xpeuse itsau eashmonth a8 they are lnourrsii.The aotualexpense8 paid
or 

### lnuurredoonstltute the msasure of the 

### OrriOia’B 

### rightto 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&al b& as moh$ It 18manirest 

### rmmt& annual 

### &~K&B**and**donfl~dbythe evidenseflist these expeassswere merely ostlmatsd and a lump sum given eaoh ysar.. l%e,.statute **wculd** b8 Or A0 

### ~81110

it 

### it8 ul\l)or)r **z ’** **orfSiOn8** oould be evaded ln this mannsrt *holdthe 

### itOQ8properly disal&wed by the 

### oamni8~ioaaB~ OOUl't+

tuta the trlsl OOWt'S ~ud&Bwtt oorreoh in deiiying

r800vary thereror.*

Under Art1010 3399, supra, cash 

### orrioer ,fs required, as apart orhlrmonthly report, tomake **a** 8tatementof ths **expenses** laourred by him in the oonduet or hi8 offloe; and it is provided that the ammint thereof shall be deducted by the orrioer inmaking th@ rSpOZ% rEOI!J

tb t!KUOUt

Or OurXTdi rOO8, ir My,
am **by him**  to **alo omanty.** 

The aoaount is subjaot to the audit of ftu .cwuutyaudit&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 a8msrsly dlreotory %u8oia?
as the t&no 

### 18oonoerned. Though, ths 0rri00r neglsotr

### Eon.Wayne&fern, peg*ll

to setwithin the 

### t&B prBBerlbed,it he 

### acts rfterc **warda the**  **publla till**  **not be**  **perriMe to**  **auffqr by** 
iii@8%?&., 

### haerea **crude** 

### oil **ao. Y** * **forratw oil**  **ao.**

Wt Tl’MhUt Y. Add~OeS 8 T@X. 8191 TOX. fur., Vol. 34, p. 466.

ForLr8 gr6nt6d t0 orrioer8 anut be l 

### xer8l8- 66, sad dUti.8 ippO864 

### ou them-t **be perioawd**  

### in
**the** 

### menner**pretmrlbed by**  **law. An**  **orrloer la**  not permltt6d to vary the pr68orlbedm&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** 

### ia * **first** 

### iMtM66, lt **may** ubssquently ratify, **botu6** oaa **866 no**  

### l**pplioa tiOn**  **to the**  SitUatiO **A** 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 pmriozmaaoe of amh **datie8,** they 6am6t i@6re sush **p?6Oedure or**  **oh0686** other
&&hhodS **end**

### the **above Quot#a**  sta&utes prmUe the 

### methodandmennor **by** whl6hofflosr8wZm aze ooapoamt

### l 4orrat~b~~~~l~pncclnt~aPt~a~ and-a statementor all the l Otu8l 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,

ita!ay, otherwin **by tho**  6dssIOn

### ore* oourt end ii it appears 

### that
"T fte&.Qi Suoh expense N not laourre4by 

### such0rr owe o;r, eneh itu yas not n060888ry **upon86** or 0rri66, suoh lws tWll **be, by**  swh l

udltot **or** oeWrt, m the,6oll6&ioa 0r Swh rtemmay irated, ia rhish oM6 6 6djodloat6d in 

### any 006x-t

or 66mp6tsnt jnrf.8dlotioa~

**Not only**  **%S** it tE6 **duty Of**  **an OiiiOW**  t0 **SakO** hi8 JXtpOl’tB a8 **l-@p?;il?@d by**  &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, theEon. Wayne Lerevre, page 12

OoLtaty

clerk substaatlallycamplied with the requl?emeats 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 view or the roregoiag authorities, rol)

are reppeotfully advised that it is the opinion #f this departmentthat 6OUItty OrfiOidS who ars oma&ensated on a feebCiSi8 who tail **to** m&w their monthly reports as requiredby 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 sllowedunder themonthly reportshad they been flleU in ooapllencewlth the 8tatutes requiring 

### amonthly report to be filed at t 4e close of eaah month of their tenon, oi offioe*, I6DweYer, this opiaion iB not to be ,ooast?ued88 holding thtit thoss Offi**oers** who ialled to make the required monthly reports
are not entitledto the sOtu& lts8iS Of 6XPSn8OB a8
oen be deterd.ned,frost 01ee.rsnd oomiaoiag Proof **to &iv8**  **been aotually**  **and**neoeBearil gCLdai;in

the lsgal ooaduot 0r their 0

## F **inourred by**  

## rices upon a **~g+~~~wlng to**  

### the**oormty emdi.tor**  **and eommlBeion** 

We are of the opinion that suah expeMe8
as OSJJ

be &own to be oorreotby proper method8 other 

### thanthe monthly reports oan be allowed.r/

Trusting that the roregolng~ 

### rally ansrsers your inquiry,vm are


### YoursYew truly

**ATTORWSY**



### GXl!ERAL

OFTEXAS

**AW:ob**