September 17. 1975 

The Honorable 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 on the following questions: 

1. How many years must the county treasurer 

retain cancelled bonds and coupons before they may 

properly be destroyed? 

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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 of record? 

4. How long should outstanding uncashed county 

warrants be kept on the 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 of legislation dealing with the maintenance and 

retention of.records by the county treasurer. Article 1941(a), V. T. C.S., 

pertains to the records of county 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 of this arficle by Acts 1971, 62nd Leg., ch. 866, p. 2716, 

p. 3008 . 
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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provided that’earlier duplication of records statutes were repealed 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 the photographing 

and limited destruction of original records of all county “public 

records. ” Since the county treasurer is not included within article 1941(a), 

article 6574a would control the microfilming of the public records of the 

treasurer and the possible destruction of the original records. Attorney 

General Opinion H-523 (1975). See Attorney General Opinion M-1240 (1972). 

which applies article 6574(a) tothe county tax collector and holds that 

“motor vehicle receipt records are public records and must be preserved 

for five years” and that the other provisions of the statute must be complied with, including the author.ization of the commissioners court for 

the duplication and destruction of the original records. 

However, we are of the opinion that cancelled bonds and bond coupons 

and cancelled warrants do not come within the purview of article 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. it must be charged to the fund upon 

which it is drawn and entered in a warrant 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 of the receipts from 

the sale of bonds and the payments of interest and principal (article 7520, 

V. T. C. S. ) Moreover, the county depository maintains records on bond 

issues and other county moneys (article 778n. 7780 and 2554, V. T. C. S. ), 

and the county auditor continually checks the operations of the county 

treasurer and makes his own reports on expenditures and receipts 

(articles 1653-1656. 1660-1665. 1709a, V. T.C.S. ). Thus, in the case of 

both warrants and bonds, there are ample records available to show the 

presentment of claims and bonds for payment and the payments of claims 

and bond ,obligations, obviating the necessity of keeping cancelled ,bonds 

and warrants for all time. Indeed, the legislature has expressly countenanced the destruction of bonds where authorized but unsold 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. 3009 
The Honorable Jim Sharon Rearden. page 3 (H-693) 

We therefore are of the opinion that cancelled bonds, bond coupons 

and county warrants need,. not be retained by the treasurer indefinitely. 

Such documents may be destroyed without photocopying after their 

retention for a reasonable time without a commissioners court order. 

However, article 1651 bestows upon the auditor “the general oversight of all books and records of all the officers of the county” and the 

treasurer should cooperate with the auditor by retaining cancelled bonds 

and warrants for a period of time which will permit proper auditing procedures to be 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 10 of article 2351, V. T. C. S. The approval of the destruction of records would avoid any possible violation of section 37.1013). 

Penal Code, prohibiting the destruction of a “governmental record. ” 

Moreover, in the case of bonds and bond coupons, good administrative 

practice would suggest the retention of the bonds and cancelled coupons 

of a particular issue until all the coupons and bonds of that issue have 

been paid and,the entire. series has been retired and cancelled. 

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In the case of outstanding warrants which have not been 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 of time 

limits by a joint decision of the treasurer and the auditor even though 

the auditor’s agreement is not legislatively required. Attorney General 

Opinion WW-154 (1957). If and when outstanding warrants are voided on 

the books of the treasurer, a stop payment request should be made to 

the county depository to avoid possible payment of these 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 no order of the commisp. 3010 
The 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 of bonds, destruction of a particular issue 

should be postponed until the entire series has 

matured, been paid and cancelled. 

Outstanding warrants, which have not been 

presented for payment, may be voided by the treasurer after a reasonable time. A request to the 

county depository to stop payment should be made 

at the time of voiding the warrants. 

Very truly yours, 

APPROVED: 

DAVID M. KENDALL, First Assistant 

C. ROBERT HEATH. Chairman 

Opinion Committee 

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p. 3011