, 

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 of a comOdessa, Texas 79761 missioners court to direct 

the county auditor to set 

up a separate bank account 

(RQ-1366) 

Dear Mr. Garrison: 

you ask whether the commissioners court of Ector County 

is empowered to order a separate bank account to be 

established for the "E&or County Airport 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 County may order the establishment of a 

separate bank account for the airport fund. 

Article 46d-11 V.T.C.S. provides: 

The revenues obtained by a municipality 

from the ownership, control or operation of 

any airport or air navigation facility, 

including proceeds from the sale of any 

airport or portion thereof or air navigation 

facility property, shall be deposited in a 

special fund to be designated the ' 

Airport Fund,' which revenues shall be 

appropriated solely to, and used by the municipality for, the purposes authorized by 

this Act. 

The county auditor's authority with ,respect to the 

maintenance of county funds, in counties under 190,000 

population such as Ector County, is provided for in section 

112.001 of the Local Government Code: 

In a county with a population of less than 

190,000, the county auditor may adopt and 

enforce regulations, not inconsistent with 

law or with a rule adopted under Section 

p. 4686 
Honorable Gary Garrison - Page 2 (JM-933) 

1 

I 

112.003, that the auditor considers necessary 

for the speedy and proper collecting, checking, and accounting of the revenues and other 

funds and fees that belong 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 to determine the physical 

location and manner of segregation of county funds such as 

the county airport fund created pursuant to article 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 to be kept, creating other classes of 

funds." Section 116.021(a) authorizes the commissioners 

court to contract with one or more banks in the county for 

the deposit of county funds. Section 116.111 authorizes the 

commissioners court to "determine and designate the character and amount of county funds that will be demand deposits 

and that will be time deposits." 

It is our opinion that the authority of the commissioners court to create classes of funds, to select county 

depositories, and to require separate accounts to be kept 

includes the authority to require a separate bank account to 

be established for the airport fund, as long as all applicable legal requirements are met. 

We feel it appropriate to note that we are not unmindful of 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, we here conclude from a review of the 

statutes relevant to the issue you present that the commissioners court is authorized to order 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 of V.T.C.S. article 46d-11 that 

the revenues from the municipal airport "be deposited in a 

special fund." 

We do not conclude here that the deposit of the funds 

in a separate bank account is reo-uired by article 46d-11, 

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p. 4687 
i 

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Honorable Gary Garrison - Page 3 (JM-933) 

only that the commissioners court has the authority to 

require the funds to be segregated in such manner. But 

different county funds E&Y be placed in a sinale bank 

account if proper accounting procedures are adopted to 

insure the funds are utilized ,for the correct purposes. 

Attorney General Opinion H-1254 (1978). See also Attorney 

General Opinion W-975 (1971). 

SUMMARY 

The commissioners court of Ector County is 

authorized to order a separate bank account 

established for the airport fund created 

pursuant to V.T.C.S. article 46d-11. Establishment of a 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 

Lou MCCREARY 

Executive Assistant Attorney General 

JUDGE ZOLLIE STEAKLEY 

Special Assistant Attorney General 

RICK GILPIN 

Chairman, Opinion Committee 

Prepared by William Walker 

Assistant Attorney General 

p. 4688