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 exoeptlon of tha Tax Aeseeeor Colleotor rho 

ha& submitted the reports ae required bT Artiale 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 an13 1998, 

The eommlaslonoru~ aourt or Clay County eatered 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 enll 1938 protidad we are aotla& l&hin our legal author;ltiy to do 8th 

The b 

I? 

mthor1t.J whloh we refer to 

sh a ll l b a se4 upon a suliasg of the Attorney Gmeral, ae to our authority r0r 

aoceptt.ly report8 eubmltte4 ln the yeaT 

1939 aovering the montblv reports rhioh 

ehould hare been eubmltted in the par8 

ot 19s'p end 1938.' 

"In other word8 we want to only allow 

the expeaeee whloh 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 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 rrlated tee statutes, 

whsn the4 county 0rriaftu fail to file their mnthly 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 oftfOsr 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 .%uto bin, 

.han&S, ehell enter t&e eemo; en4 it Shell 

be the duty of the oomty auditm in ootmties haviw a oountp auditor to ennuallf 

l xamlne the books aml iowmnts of euah offioere and to report his findin& to 6ho 

ne~~ooeeding graad jury or dfetriot 

In aotitiee havine no aouaty auditar, 'gt shell be 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 .Jury ee 

herelnebor, provided. 

*Artilale 3891. Grrorn statement 

&aoh dletr~ot,~Oounty and pI?eOirlOt Offiaer, 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 de816Md and approred by the State Auditor) 

a oopy of whlah statement shall be forwarded 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 

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 

fleoal year whIoh were not ooltiokd; .Mg&her with the n6sia 0s the partt~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, tilah may be 

reoovered by then oounty in a suit brought 

for ewh purpotme, and ln addltlon said orrioer 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.%1 Silo hle reperk end maka 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, 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. whenetor euoh affloer aortae for a fraotlorul 

W8 Of ah0 fiSO@i YMZ, h0 8Wi MV8rth0- 

loan rib hle report and m&o fiati eettlmwant 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 aotuel end noooeeary 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 

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 thel qulpmont r In keepIn wtth the 89’8t08I 

In use by the ~Depaxtmont of Pualio Gafot~ 

of this State or the United States Depa Itment of.Juetloo and/~ Bureau or QrImlwl 

Identifloatlon~ Y euoh scrponeee be Inourrod 

‘in aonmeatlon 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 laourrod 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 id l ixohg .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 l uoh 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 manner pmeorlbed by law for the pnro~aeo 

or euppllae .and paid fbr out 6f the Gemral 

Fund of the oounty end thoy ehall bo and romain 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.8 Deputies QereonaLly, shall 

be p,aId for 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 s l rldont that the Logtelatwo Intended 

enoh monthly roporte~bo form a 

nual reports M required by Art P 

art or th6 fleoal an010 5891, eupra* 
This 8tatute alone dose not oover the subjsot Or Oxpenees 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.attiorney to 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.8 6eputy. olerk or asels~aut a 3.088 

8mn thsn~8peolflOd in hi8 8wol-a etatemont, 

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. Saool mot 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 maximum 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 ISaislature 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 nooe~eary ~pplles‘ and other items laantioned~ tn Alctiol* 

8899, aupra, when suoh expenditure8 are m&I W it8 

oirioere.. fdoA8kfll r.: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 l ooouuta 

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 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 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 'to operate 

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. (2d I 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 prerloua 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 power 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 

it material 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 

Messenger Servloe... 26. Yessenger Serv. 18 

?Plereen made no monthly statements aa requlred 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, travsling 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~aoBBary thereto, 

auoh item may be by mush auditor or oourt 

reJ*oted. h nhloh 0888 thOO0CmOtAOBS Or 

suoh item may be adjudloated in any sourt' 

or oompeteat jurlsdlotlon. * * * 9 

c “Thr SLaIkirOSt pUrpOB0 Or thi8 St8tUtO 

was to provide a sma nor s l soertalning the 

oorreotaess of l xpeuse 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&al b& 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,.statute wculd 

b8 Or A0 ~81110 it 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+ 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 

8tatement of 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 in making 

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 

.cwuuty audit&r, if any, or othenrlss by the oesmlsBiOMUrB’ OOUEt. 

Ordin8rily BtatUt@S that m&ate anb~prO8srlbs 

the time within whiah sn orfioer 8hal1 perform speeliled 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 

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 b e 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 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 oaariB8iOIA6rS*.OOWt oould 8UtEOhSO ia * first iMtM66, 

lt may ubssquently ratify, botu6 oaa 866 no l pplioatiOn to the SitUatiO A lot b-4 U&IOU SU8h raBt8 M prrsent66 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 pnxmdure 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 

method andmennor by whl6hofflosr8wZm aze ooapoamtl 4orrat~b~~~~l~pncclnt~aPt~a~ and-a 

statement or all the l Otu8l neaes*a~ 0rgm808 inowr66 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 6dssIOnore* oourt end ii it appears that 

"T 

fte&.Qi Suoh 

expense N not laourre4 by such 0rr 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 rtem may i 

rated, 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 requbed by the StStUt68. 

Ohder the raets prenntdl in ytwr lnquirj, the 
Eon. Wayne Lerevre, page 12 

OoLtaty clerk substaatlally camplied 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 department that 6OUItty OrfiOidS who ars oma&ensated on a fee bCiSi8 who 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 

4 

e close of eaah 

month of their tenon, oi offioe*, I6DweYer, this opiaion iB not to be ,ooast?ued 88 holding thtit thoss Offioers who ialled to make the required monthly reports 

are not entitled to the sOtu& lts8iS Of 6XPSn8OB a8 

oen be deterd.ned, frost 01ee.r snd 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 eommlBeionWe are of the opinion that suah expeMe8 

as OSJJ be &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