September 17. 1975



### TheHonorable Jim Sharon Bearden Orange County Attorney Orange County Courthouse Orange, 

### Texas 77630
Dear Mr. Bearden: Opinion No. H- 693
Re: Preservation of

records by county treasurer.

You have asked our opinion onthe following questions:

1. How many years must the county treasurer 

### retain cancelled bonds and coupons before they may properly be destroyed?

..~-.
-. 2. Must a commissioners court order be entered to authorize the destruction of such bonds and coupons; and if destruction may be,properly ordered, should photo copies be made and retained?
3. How many years should county warrants be retained and kept ofrecord?
4. 

### Howlong should outstanding uncashed county 

### warrants be kept onthe treasurer’s outstanding 

### warrant list, and should outstanding warrants be voided at some point of time or should stop payment orders be entered as to such warrants? There is a paucity oflegislation dealing with the maintenance and retention of.records by the county treasurer. Article 1941(a), V. T. C.S., pertains to the records 

### ofcounty clerks, county recorders and clerks of county courts and requires that official public records of such officers be retained in their original form for at least five years after microfilming. This article does not apply to tbe records kept by the county treasurer, and the enactment ofthis arficle by Acts 1971, 62nd Leg., ch. 866, p. 2716,

p. 3008

..

The Honorable Jim Sharon Bearden, page 2 (H-693)

provided that’earlier duplication of records statutes were repealed

“to the extent of conflict only. ” A previous duplication and destruction statute. article 6574b, V.T. C.S., provided for thephotographing and limited destruction oforiginal records ofall county “public records. ” Since the county treasurer is notincluded within article 1941(a), article 6574a would control the microfilming of the public records of the treasurer and the possible destruction ofthe original records. Attorney General Opinion H-523 (1975). See Attorney General Opinion M-1240 (1972). which applies article 6574(a) tothe county tax collector andholds that “motor vehicle receipt records are public records andmust be preserved for five years” and that the other provisions ofthe statute must be complied with, including the author.ization ofthe commissioners court for the duplication and destruction ofthe original records. However, we are ofthe opinion that cancelled bonds and bond coupons and cancelled warrants do not come within the purview ofarticle 6574a which would require that they perpetually be preserved either in original or photographic form. Both bonds and county warrants are evidences of indebtedness and their existence, face values and’tenor are recorded by the treasurer (articles 1626, 1627 and 1709a, V. T. C.S.). Where a warrant is issued to pay a claim. itmust be charged tothe fund upon which itis drawn and entered in awarrant register (articles 1709a and 1662, V. T. C.S.); Honeycutt v. State, 199 S.W. 2d 657 (Tex. Crim.App. 1947). Likewise, bonds must be registered with the county treasurer (article 724, V. T. C.S.)and he must keep a record ofthe receipts from the sale ofbonds and the payments of interest and principal (article 7520, V. T. C.S.) Moreover, the county depository maintains records onbond issues and other county moneys (article 778n. 7780 and 2554, V. T. C.S.), and the county auditor continually checks the operations ofthe county treasurer and makes his own reports on expenditures and receipts (articles 1653-1656. 1660-1665. 1709a, V. T.C.S. ). Thus, inthe case of both warrants and bonds, there are ample records available to show the presentment ofclaims and bonds for payment and thepayments ofclaims and bond ,obligations, obviating the necessity of keeping cancelled ,bonds andwarrants for all time. Indeed, the legislature has expressly countenanced the destruction of bonds where authorized butunsold bonds are ~revoked and cancelled pursuant to article 717g, V.T. C.S. And express authorization to destroy cancelled checks and vouchers in the control of the auditor is given by article 1651, V. T. C.S.

p. 3009The Honorable Jim Sharon Rearden. page 3 (H-693)

We therefore are of the opinion that cancelled bonds, bond coupons and county warrants need,. notbe retained by the treasurer indefinitely. Such documents may be destroyed without photocopying after their retention for 

### areasonable time without a commissioners court order. However, article 1651bestows upon the auditor “the general oversight ofall books and records ofall the officers ofthe county” andthe treasurer should cooperate with theauditor by retaining cancelled bonds and warrants for aperiod oftime which will permit proper auditing procedures tobe accomplished. Additionally, cooperation with the commissioners court is desirable inasmuch as the court has the obligation to “audit and settle all accounts against the county and direct their payment. I’ Subparagraph 10ofarticle 2351, V. T. C.S. The approval ofthe destruction of records would avoid any possible violation ofsection 37.1013). Penal Code, prohibiting the destruction ofa “governmental record. ” Moreover, in the case ofbonds and bond coupons, good administrative practice would suggest the retention ofthe bonds and cancelled coupons of aparticular issue until all the coupons and bonds ofthat issue have been paid and,the entire. series has been retired and cancelled. -. - -, Inthe case ofoutstanding warrants which have notbeen presented

for payment, there is no statutorily required period of time before a treasurer can void these outstanding obligations although, once again, good administrative procedure would seem to require the setting oftime limits by ajoint decision ofthe treasurer and the auditor even though the auditor’s agreement is not legislatively required. Attorney General Opinion WW-154 (1957). Ifand when outstanding warrants are voided on the books ofthe treasurer, a stop payment request should bemade to the county depository to avoid possible payment ofthese voided obligations. SUMMARY
3. Subject to sound administrative practice as indicated herein, cancelled bonds, bond coupons and county warrants may be destroyed by the county treasurer without the

. necessity of duplicating such instruments. There is no statutorily required retention time so long as they are retained long enough to permit the,county auditor to complete his auditing duties and noorder ofthe commisp. 3010The Honorable Jim Sharon Bcarden, page 4 (H-693)



### sionera court is required before their destruction can be accomplished. However, good administrative practice ‘suggests that the treasurer consult and confer with the auditor and the commissioners court before destroying cancelled instruments and that, in the case ofbonds, destruction ofaparticular issue should be postponed until the entire series has matured, been paid and cancelled. Outstanding warrants, which have notbeen presented for payment, may be voided bythe treasurer after a reasonable time. A request to the county depository to stop payment should be made at the time of voiding thewarrants. Very truly yours,

APPROVED:

DAVID M. KENDALL, First Assistant

C. ROBERT HEATH. Chairman Opinion Committee

.

p. 3011