Fknorable J. C. Qowdy

County Auditor Wichita County Wichita Falls,Texas

Dsar Sir* Opinion No. O-3430 Rer Should not the annual report of all county officials include all items of authoriaed expenses of each respectiveoffice, regardless of fromwhat source paid, endwould therefore include record books. binders, office equipment and operBting expenses of all kind incurred by said office?

Your request for an opinion of this department on the above stated question has been received and considered by us.

The statutory authority commanding themaking of annual reports by county officers is contained in Article 3897,Vernon's Annotated Civil Statutes,, as amended. Said article reads as follows:

"Each district, county and preoinct cffioer, at the close of each fiscal year (Deaesbber

31s.t) shallmake to the district court of the county in which he resides a sworn statement in triplicate (on forms designed and approved b?:

the StateAuditor) a copy of which statement shall bs forwarded to the StateAuditor by the clerk of the district court of said county within thirty (30) days after the same has been filed in his office, and

one copy to be filedwith the countyauditor, if any; otherwise said cony

__ shallbe filedwith the Cosaxissioners Court; Said report shall show thk amount of all foes, sommissions and compensationswhatever earned by said officer during the fisoal year: andsecondly, shall show the amount of fees, commissionsand compensationscollectedby him during the fiscal year; thirdly, said report shall contair an itemized statement of all fees, cornmissions and compensations earned during tho fiscal year which werenot oollooted, together with the name of he party owing said fees, commissionsand compensations. Said report shall be filed not later than February 1st following the close of the fiscal year and foreach day after said date that said report remains not filed, said officer shall be liable to a penalty of Twenty-five ($25.00)Dollars,which may be recovered by the county in a suit brought for such purpose,and in addition, removal from office." (Underscoring ours). said officer shallbe subject toHonorable J. C. Gowdy, Page 2 (o-3430) .

Itwill be observed that the only requisites of what must bs contained in the annual reports ham, been underscored by W. This statuts does not require the annual report to show the expenses of the various offices.
Expendituresmade by or onMniiS tf, s;lL, WU&~ offiaers are governed by the provisions ofArticle 3899,Vernon's Annotated Civil Statutes, as amended, As WB know your county is one of those wherein county officers ara compensatedon a salary basis (Art. 16, See. 61, Constitutionof Texas); accordinglyparagraph (b) of saidArticle 3899, is applioable to Wichita county:

s(b) Each officer named in this Act, where he receives a salary as cornpensation for his services, shallbe empowered and permitted to purchase and have chargedto his county all reasonableexpenses necessary in the proper and legal oonduct of his offioe, premiums on officials'bonds, premium on fire, burglary, theft, robbery insuranos protectingpublio funds and including the cost of surety bonds for his Deputies, suoh expenses tobe passed
on, pre-determinedand allowed in kind and amounts, ES nearly as possible, by the Commissioners'Courtonce eachmonth for the ensuing month, upon the application by each officer, stating the kind, probable amount of expenditure and the necessity for the'expenses of his offioe for such ensuing month, which application shall, before presentationto said court, first be endorsedby the CountyAuditor, if any, otherwiseby the County Treasurer, only as to whether funds ars available for,payment of such expenses. Ths Commissioners'Court of the county of the Sheriff's residenosmay, upon the written and sworn applioation of the Sheriff stating the neoessitytherefor purohase equipnent'fora'bureau of briminal identification,such as oameras, finger print cards, inks, ohemicals,miorosoopes, radio and laboratory equiment, filing aards, filing cabinets, tear gas and other equimsnt in keeping with the system in use by the Department of Public Safety of this State, or the United States Department of Justice and/or Bureau of Criminal Identification.

"Such purohases shall bemade by each officer, *hen allowed, only by requisition inmanner provided by-the CountyAuditor, if any, otherwiseby the Commissioners'Court. Each office* shall. at the close of eachmonth of his tenure of office,make an itemized and sworn report of all apprcasd expenses incurredby him and charged to his county.aaoompanying suoh reportwith invoices covering suoh purchasesand requisitionsissuedby him in support of such report. If such expensesbe incurred in oonneotionwith any particular
C*Se, such report shall name such case. Suoh re
ons shallbe subject to the audit of the CountyB: art, invoices end rsquisitiuditor, if any, otherwise by the Commissioners'Court, and if it appears that any itemwas not incurred by such offioer, or that such itemwas not a necessary or legal expense of such office, or purchased upon proper requisition, such item shallbe by said CountyAuditor or court rejected, in which case the payment of suoh itemmay be adjudicated in any court of oompetent jurisdiotion. All such approved claims and accounts shall he paid from the Officers Salary Fund unless otherwiseprovidedherein*.

Hon. J. C. Gowdy, Page 3 (o-3430)

"The Commissioners'Court of the county of the Sheriff's rssidenoe may, upon the writtan and sworn application of such officer, statingthe neoessity therefor, allow one or more automobilesto be used by the Sheriff inthe discharge of official business,which, if purchased bythe county shall be bought in themanner prescri&d w law for the purchase of suppliesand paid for out of the General Fund of the county and they shall be reportedand paid in the samemanner as herein provided for other expenses.

"Where the automobile or automobiles are owntd by the Sheriff or his Deputies, they shall be allowed four (4p)cents for eaohmile traveled in the discharge of official business,which sun shall cover all expenses of the maintenance, depreciation and operation of such automobile. Suchmileage shall ba reported and paid in the samemanner prescribed for other allowable expenses under the provisions of this section. No automobile shall be allowed for any Deputy Sheriff except tiiose regularlyemployed in outside work. It shall be the duty ofthe County Auditor, if any, otherwise the Commissioners1Court,to cheek the spacdmetar reading of each of said automobiles,owned bythe county
once eachmonth and to keep a public record thereof3 no automobile ownedby the county shall be used for any private purpose." (underscoringours).

In order for an officer to obtain credit for legitimate expenses of his office, the above statutemust be observed. See Pierson v. Galveston County, Tex. Civ.App., 131 S.% (Zd) 27.

Therecord books, binders, and office equipmentmentioned by you should be obtained in accordancewith the provisions of Article 3899b,Vernon's Annotated Civil Statutes, as amended. The pertinent mrts of this article followr

"Section 1. There shallbe allowed to County Judges, Clerks ofthe District and County Courts, Sheriffs, CountyTreasurers, TaxAssessors and Collectors, suchbooks, stationery, including blank bail bonds ant: blank complaints,and office furniture as may be necessary for their offices, to be paid for on the order of the Wmmissioners ' Court out of the County Treasury; and suitableoffices shall also bs provided by the Commissioners* Court for said officersat the expense of the county. And such books and stationery as are necessary in the performance of their duties shall also be furnished Justioesof the Peace by said Commissioners'Court. Provided all purchases hereinmust be approved B Commissioners’ Court, and must bemade under the prJvisions of A rtiole 1659, Revised Civil Statutes of Texas, 1925.

"Sec. 2. Suitable offices and stationery and blanks necessary in the?performance of their dutiesmay intha discretion of the Commissioners'kourt also be firnished to resident District Judges, resident District and County Attorneys, County Superintendentsand Countv Surveyors,and mav be paid for or, order of the Canmissioners'Cour: out of the CountyTreasury."

The annual report folm required by the State Auditor contafns spaae for listing expenditures, togetherwith the followingnotation:Hon. J, C. Gowdy, Page 4 (o-3430)

"The annual report required underAtticle 3997,as amended, is not only a report of the district, county or precinct officer,but also a report of office, A11 fees earned from whatever scuroe, except such specifically excepted by the lawe in force, shouldbs reported. All expenses ofthe office,whether paid by the officer or through other agencies of the county, shouldbe reported; in other words, the annual reports should be prepared in cooperationrdththe county auditors and other county officials."

While we recoe;nise that the inclusion in their annual reports of all expenses offioiallyinourred by the various county officersduring the fiscal year would doubtless be desirable and salutary,neither this department

nor the courts are authorized to enlarge upon the legislative expressions herein quoted and referred to. The statutes requiremonthly reports of disbursements and expenditures. If the requirementsof Article 3899, governing suchmonthly reportsbe scrupulouslyfollowed, inclusion in the annual report would be a mere matter of recapitulatingsuchmonthly repotis; it is difficult to imaginewhy any county officialshould object:however,we cannot read into Article 3897, supra, the authority to oompel the listing of such expenditures.

You are respectfullyreferred to Article 1656, Revised Civil Statutes, 1925, under the heading "CountyAuditor." we quoter

"He (referringto the CountyAuditor) shallpresoribe and prepare the forms to be used by all persons in the collectionof county revsnuss, funds, fees, and all othermoneys, and the mode and manner of keeping and stating their accounts, and the time, mode andmanner ofmaking their reports to the Auditor, also the mode and manner of making their annual report of office fess collectedand disbursed, and the amount refunded to the county in excess of those allowed under the general fee bill law. Be shall have power to adopt and enforce such regulationsnot inconsistentwith the constitutionand laws,

as hemay deem essential to the speedy and proper collection,checking and accounting of the revenuesand other funds and fees belonging to the county." (parenthetic1insertion curs).

Such statute, in our opinion,provides for the exercise of discretion

on the part ofthe county auditor; under its terms you, as CountyAuditor of Wichita County,would have the authority to require all disbursementsto be shown insaid annual report on the form dssiqed by the State Auditor.
Trusting that the above fully answers your inquiry,we are

AFPROVED MAY 7, 1941 /s/GROVER SELlERS FIRSTASSISTANT Approved ATTORNEY BEXERAL Opin:i,on Committee BK:RS:egw By BW-B Chairman Yoursvery truly

ATl'OIU?EYGEXEFc%L

OF TEXAS

By /s/Benjamin Roodall

BenjaminWcodall

Assistant