The Attorney General of Texas 

March 31, 1978 

JOHN L. HILL 

Attorney General 

Honorable Mike Westergren 

Nueces County Attorney 

Nueces County Courthouse 

Corpus Christi, Texas 78401 

Opinion No. H- 114 8 

Re: Duty of County Treasurer with 

respect to a special Tlash money” fund 

for law enforcement purposes. 

Dear Mr., Westergren: 

You have requested our opinion regarding the duty of the county 

treasurer with respect to a special “flash money”,fund for law enforcement 

purposes. 

On November 15, 1977, the commissioners court of Nueces County 

authorized the establishment of a special account in the’amount of $50,000 

for use by the sheriff as “flash money” in the enforcement of the narcotics 

laws, and directed the issuance of a check in that amount to activate the 

account. The county treasurer, exercising his discretion under article 1713, 

V.T.C.S., declined to countersign the check. Gn November 22, the commissioners court directed the treasurer “to countersign or affix his signature to” 

the check. The following day, as the result of a mandamus action brought~ 

against the treasurer, a district court ordered him to approve the check. The 

propriety of the district court’s order is not in issue, and the questions raised 

in that proceeding, including those relating to the validity of the establishment of the fund, cannot be presented to the Attorney General. See Gussett 

v. Nueces County, 235 S.W. 957, 860 (Tex. Comm’n A 

P 

p. 1921, jdgm%dx 

Attorney General Opinion H-171 (1973); O-1647 1940). The treasurer 

subsequently complied with the order. You ask whether the treasurer has any 

further duty or liability with regard to the special fund. 

Article 1709, V.T.C.S., describes the duties of the county treasurer: 

The County Treasurer, as chief custodian of county 

finance, shall receive all moneys belonging to the 

county from whatever source they may be derived; 

keep and account for the same in a designated 

depository or depositories; and pay and apply or 

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Honorable Mike Westergren - Page 2 (I+11481 

disburse the same, in such manner as the Commissioners 

Court may require or direct, not inconsistent with constituted law. Said court may provide funds for adequate 

personnel and proper media that would enable the treasurer 

to perform such constituted duties. Upon failure to perform 

such duties the treasurer shall be guilty of dereliction of 

duty and subject tom prosecution. 

Article 1714, V.T.C.S., further requires the treasurer to 

examine the accounts, dockets and records of the clerks, 

sheriff, justices of the peace, constables and tax collector of 

his county, for the purpose of ascertaining whether any 

moneys of right belonging to his county are in their hands 

which have not been accounted for and paid over according 

to law, and shall report the same to the commissioners court 

at their next term, to the end that suit may be instituted for 

the recovery thereof. 

It would appear that, except for the examination and reporting duties required by 

article 1714, the treasurer’s duties with respect to any particular check are 

complete as soon as he has affixed his signature thereto. 

As to the treasurer’s liability for the fund, article 17098, section 3(b), 

V.T.C.S., provides that nothing therein 

shall release any County Treasurer for any loss resulting 

from any official misconduct or negligence on his part. . . . 

In McDonald v. Farmer, 56 S.W. 555 (Tex. Civ. App. 1900, no writ), however, the 

court held that, where the treasurer has paid a warrant in the discharge of his duty, 

he ought not to be held liable to the fund out of which it has been paid. & at 557. 

.&I our opinion whatever doubts may have existed about the treasurer’s duty were 

dispelled by the district court’s order of November 23, 1977. 

SUMMARY 

Except for the examination and reporting duties required by 

article 1714, V.T.C.S., a county treasurer’s duties with 

respect to any particular check he signs in his official 

capacity are complete as soon as he has affixed his signature 

thereto. Where a county treasurer has affixed his signature 

to a check upon a valid order of a district court, he will not 

be liable for doing so. 

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Honorable Mike Westergren - Page 3 (H-1148) 

Attorney General of Texas 

APPROVED: 

C. ROBERT HEATH, Chairman 

Opinion Committee 

p. 4663.