February 20, 1970 

Hon. Enrique H. Pena 

County Attorney 

El Paso County 

Room 201, City-County Bldg. 

El Paso, Texas 79901 

Dear Mr. Penar 

Opinion No., M- 584 

Re: Authority, if any, of 

Commissioners Court of 

El Paso County to increase 

the amount of anticipated 

revenue over the amount 

submitted in the budget 

of the County Auditor 

acting as budget officer. 

In your letter requesting an opinion from this office, 

you state the following facts: 

“The Commissioners’ Court at its budget 

hearing on January 12, 1970, Increased the 

amount of’ estimated revenue by $99,090.00, 

such increase not being within the anticipated 

revenue for the gear 3,970, as estimated by the 

County Auditor. The Commissioners’ Court has 

determined that they have the power to increase 

the anticipated revenue for the year 1970 over 

the anticipated revenue estimated by the. County 

Auditor and that they have authority to do so, 

anticipating that they may sell some land belonging to the County, there being no contract 

for sale nor appraisals of the value of the 

land in possession of the Auditor at the time 

the budget was prepared and submitted to the 

Commissioners’ Court by the Auditor. 

1, 

. . . 

the population of El Paso County in 

the 1aat’c;nsus was 314,000. . . .” 

With regard to these facts, you ask the following 

quest ions : 

-2784- 
Hon. Enrlque H. Pena, page 2 (~-584) 

'Does the Commissioners' Court have authority 

to Increase the amount of anticipated revenue under 

the facts outlined above? 

"Can Commissioners' Court Increase the anticipated revenue over and above the revenue 

anticipated by the County Auditor in a county 

of 314,000 population? 

'Is land owned by the county which Is anticipated to be sold by the county In the current 

year, and Is estimated to be of a given value by 

the Commissioners' Court, there being no contract 

of sale concerning said land, nor appraisal other 

than that valued by the Commissioners' Court, subject to be anticipated as revenue for the current 

year budget? 

I, 41 

. . . 

Attorney General's Opinion ~~-765 (1959) holds as 

follows: 

"After the office of County Auditor was 

created and Article 1665 and Article 1666a, 

Vernon's Civil Statutes, were passed, a new, 

entire and Independent system of rules and 

laws were passed relative to the county budget 

and county financial reports in counties with 

a population In excess of 225,000, thereby 

supersedln 

1635 and 8 

and repealing Articles 1634, 

1 36, Vernon's Civil Statutes, lnsofar as said articles pertained to such 

counties." 

In view of the holding In this prior opinion, which 

prior opinion it is the policy of this office to follow unless 

plainly in error, the County Auditor of El Paso County Is the 

budget officer for the Commlssloners Court. 

Article 1666a, Vernon's Civil Statutes, provides, In 

part, as follows: 

"The County Auditor In all counties having 

a population In excess of two hundred and twentyfive thousand (225,000) as shown by the last 

-2785- 
Hon. Enrique H. Pena, page 3 (M-584) 

preceding or any future United States Census 

shall serve as 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 to cover all proposed expenditures of the county government 

for the current fiscal and calendar year. 

Such budget shall be carefully itemized so 

as to make possible as clear a~comparlson as 

practicable between expenditures Included in 

the proposed budget and actual expenditures for 

the same or similar purposes for the preceding 

year. The budget shall be so prepared as to 

show with reasonable accuracy each of the 

various projects for which appropriations are 

set ,up In the budget, and the estimated amount 

of money carried in the budget for each of 

such projects. The budget shall contain a 

complete financial statement of the county, 

showing all outstanding obligations of the 

county, the cash on hand to the credit of 

every and each fund of the county government, 

the funds received from all sources during 

the previous year, the funds and revenue estimated by the Auditor to be received from 

all sources during the previous year, the 

funds and revenue estimated by the Aud-r 

'to be received from all sources durlnR the 

ensuing year, together with a statement or 

all accounts and contracts on which sums are 

due to or by the county as of December 31st 

of the year preceding, except taxes and court 

costs. . . . 

,I 

. . . the budget as prepared by the County 

Auditor shall be acted upon by the Commissioners 

Court. The Court shall have authority to make 

such changes In the budget as In its judgment 

the'facts and the law warrant and the Interest 

of the taxpayers demand, provided the amounts 

budgeted for current expenditures from the 

various funds of the county shall not exceed 

the balances in said funds as of January 1st 

plus the anticipated revenue for the current 

ear for which the budget Is made, as estimated 

y the County Auditor. . . .'* (Emphasis added.) 

-2786- 1 
. 

Hon. Enrique Ii. Pena, page 4 (~-584) 

In view of the plain and unambiguous language of 

Article 1666a, Vernon's Civil Statutes, It Is our opinion, 

in answer to your first two questions, that It Is the County 

Auditor of El Paso County and not the Commissioners Court who 

has the authority to prepare a budget to include estimated 

anticipated revenue for the budget year 1970; and the Conunlssioners Court does not have the authority to budget an amount 

for the current year which exceeds the anticipated revenue as 

estimated by the County Auditor. 

In answer to yoke third question, you are advised 

that there Is no provision in Article 1666a, Vernon's Civil 

Statutes, which would have prohibited the County Auditor of 

El Paso County from anticipating in the current budget revenue 

to be received by the county from a proposed sale of real 

estate during 1970. It has been held that under the general 

budget laws pertaining to counties of less than 225,000 population that the budget officers who have express authority 

to estimate anticipated revenues have discretion In exercising 

that authority. Attorney General's Opinion O-1231 (1939); 

Guerra v. McClellan, 250 S.W.2d 241 (Tex.Clv.App. 1952 affirmed 

2% S W 2d 72 (Tex.Sup. 1953); Guerra v. Rodriquez, 27 1 S.W.2d 

715 (!i'e;.Clv.App. 1955, error ref. n.r.e.). It Is our opinion 

that this proposition of law Is applicable to the County Auditor's 

authority under the provisions of Article 1666a, Vernon's Civil 

Statutes. Consequently, you are advised It Is our opinion that 

it was within the discretion of the County Audltor,to fail to 

estimate as anticipated revenue any amount based upon a proposed 

sale of county-owned real estate during 1970. However, this 

opinion does not pass on the question of whether the County 

Auditdr properly exercised his discretion In this regard. 

SUMMARY 

It is the County Auditor of El Paso County 

and not the Commissioners Court who has the authority to budget for anticipated revenue for the 

budget year 1970 and the Commlssloners Court 

does not have the authority to budget an amount 

for the current year which exceeds the anticipated 

revenue as estimated by the County Auditor. 

It was within the discretion of the County 

Auditor to fall to estimate as anticipated revenue 

any amount based upon a proposed sale of countyowned real estate during 1970. 

-2787- 
. . . 

Hon. Enrique H. Pena, page 5 (M-584) 

MARTIN 

neral of Texas 

Prepared by Ivan R. Williams, Jr. 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Acting Co-Chairman 

Gordon Cass 

Richard Chote 

Howard Fender 

Donald Cummings 

MEADE F, GRIFFIN 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

-2788-