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### THE ATTORNEY GENERAL OF TEXAS

July 27, 1988

Honorable Gary Garrison Ector County Attorney opinion Ro. JM-933 Ector County Courthouse, Rm. 223 Re: Authority ofa comOdessa, Texas 79761 missioners court todirect the county auditor to set up a separate bank account (RQ-1366) DearMr. Garrison: you askwhether the commissioners court of Ector County is empowered to order a separate bank account to be established for the "E&or CountyAirport Fund," created pursuant to article 46d-11, V.T.C.S., a provision of the Municipal Airports Act. In our opinion, the commissioners court of Ector Countymay order the establishment of a separate bank account forthe airport fund. Article 46d-11V.T.C.S. provides: The revenues obtained by a municipality fromthe ownership, control oroperation of any airport or air navigation facility, including proceeds from the sale of any airport orportion thereof orair navigation facility property, shall be deposited in a special fundtobe designated the ' Airport Fund,' which revenues shall be appropriated solely to, andused by the municipality for, the purposes authorized by thisAct. The county auditor's authority with ,respect to the maintenance of county funds, in counties under 190,000 population such asEctor County, isprovided for in section 112.001 of the Local Government Code:

Ina countywith apopulation of less than 190,000, the county auditor may adopt and enforce regulations, not inconsistent with lawor with arule adopted under Section

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112.003, that the auditor considers necessary forthe speedy andproper collecting, checking, and accounting of the revenues and other funds and fees thatbelong to the county. We believe, however, that the authority given the commissioners court in section 113.004 regarding county accounts and chapter 116 of the Local Government Code regarding depositories for county funds implies that the commissioners court has authority todetermine the physical location andmanner of segregation ofcounty funds such as the county airport fund created pursuant toarticle 46d-11. Section 113.004 of the Local Government Code provides that the treasurer shall divide funds received into certain classes, but subsection (c) of the section provides that "[t]he commissioners court, as it considers proper, may require other accounts tobe kept, creating other classes of funds." Section 116.021(a) authorizes the commissioners court to contract with one or more banks inthe county for the deposit of county funds. Section 116.111 authorizes the commissioners court to "determine anddesignate the characterand amount ofcounty funds thatwill be demand deposits and thatwill be time deposits." It isour opinion that the authority of the commissioners court to create classes of funds, to select county depositories, and to 

### requireseparate accounts tobe kept includes the authority to require a separate bank account to be established for the airport fund, as long as all applicable legal requirements aremet. We feel itappropriate tonote thatwe are not unmindfulof the continuing legal uncertainty as to the scope of the County Auditor's authority relative to that of other county officers. &.& u, Attorney General Opinion JW-911 (1988). Nevertheless, wehere conclude froma review of the statutes relevant to the issueyou present that the commissioners court isauthorized toorder a separate bank account established for the airport fund created pursuant to V.T.C.S. article 46d-11. YOU also ask whether maintenance of a "separate accountO' under the general county accounting system satisfies the requirement ofV.T.C.S. article 46d-11 that the revenues from themunicipal airport "bedeposited in a special fund." We do not conclude here that the deposit of the funds ina separate bank account is reo-uiredby article 46d-11, --..

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.- Honorable Gary Garrison -Page 3 (JM-933)

only that the commissioners courthas the authority to require the funds to be segregated in such manner. But different county funds E&Y beplaced in a sinale bank account if proper accounting procedures are adopted to insure the funds are utilized ,forthe correct purposes. Attorney General Opinion H-1254 (1978). See also Attorney General Opinion W-975 (1971). SUMMARY The commissioners court ofEctor County is authorized toorder a separate bank account established for the airport fund created pursuant toV.T.C.S. article 46d-11. Establishment ofa separate bank.account for the special fund is not required if proper accounting procedures are followed.

JIM.MATTOX Attorney General of Texas WARYKELLER First Assistant Attorney General LouMCCREARY Executive Assistant Attorney General JUDGE ZOLLIE STEAKLEY Special Assistant Attorney General RICK GILPIN Chairman, Opinion Committee Prepared byWilliam Walker Assistant Attorney General

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