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 respective office, regardless 

of from what source paid, end would 

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 the making 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) shall make to the district court of the county in 

which he resides a sworn statement in triplicate (on forms designed and 

approved b?: the State Auditor) a copy of which statement shall bs forwarded to the State Auditor 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 filed with the county auditor, if any; otherwise said cony 

shall be filed with the Cosaxissioners Court; Said report shall show thk 

amount of all foes, sommissions and compensations whatever earned by said 

officer during the fisoal year: and secondly, shall show the amount of fees, 

commissions and compensations collected by 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, commissions and 

compensations. Said report shall be filed not later than February 1st 

following the close of the fiscal year and for each 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 shall be subject to 
Honorable J. C. Gowdy, Page 2 (o-3430) 

. 

It will 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. 

Expenditures made by or onMniiS tf, s;lL, WU&~ offiaers are governed by the provisions of Article 3899, Vernon's Annotated Civil Statutes, as 

amended, As WB know your county is one of those wherein county officers ara 

compensated on a salary basis (Art. 16, See. 61, Constitution of Texas); 

accordingly paragraph (b) of said Article 3899, is applioable to Wichita 

county: 

s(b) Each officer named in this Act, where he receives a salary as cornpensation for his services, shall be empowered and permitted to purchase and 

have charged to his county all reasonable expenses necessary in the proper 

and legal oonduct of his offioe, premiums on officials' bonds, premium on 

fire, burglary, theft, robbery insuranos protecting publio funds and including the cost of surety bonds for his Deputies, suoh expenses to be passed 

on, pre-determined and allowed in kind and amounts, ES nearly as possible, 

by the Commissioners' Courtonce each month 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 presentation to said court, first 

be endorsed by the County Auditor, if any, otherwise by 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 residenos may, upon the 

written and sworn applioation of the Sheriff stating the neoessitytherefor 

purohase equipnent'for a'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 be made by each officer, *hen allowed, only by requisition in manner provided by-the County Auditor, if any, otherwise by the 

Commissioners' Court. Each office* shall. at the close of each month of his 

tenure of office, make an itemized and sworn report of all apprcasd expenses 

incurred by him and charged to his county. aaoompanying suoh report with invoices covering suoh purchases and requisitions issued by him in support of 

such report. If such expenses be incurred in oonneotionwith any particular 

C*Se, such report shall name such case. Suoh re 

ons shall be subject to the audit of the County B: 

art, invoices end rsquisitiuditor, if any, otherwise 

by the Commissioners' Court, and if it appears that any item was not incurred 

by such offioer, or that such item was not a necessary or legal expense of 

such office, or purchased upon proper requisition, such item shall be by 

said County Auditor or court rejected, in which case the payment of suoh 

item may be adjudicated in any court of oompetent jurisdiotion. All such 

approved claims and accounts shall he paid from the Officers Salary Fund 

unless otherwise provided herein* 
. 

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, stating the neoessity 

therefor, allow one or more automobiles to be used by the Sheriff in the discharge of official business, which, if purchased bythe county shall be 

bought in the manner prescri&d w law for the purchase of supplies and paid 

for out of the General Fund of the county and they shall be reported and paid 

in the same manner 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 eaoh mile 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 same manner prescribed for other allowable expenses under 

the provisions of this section. No automobile shall be allowed for any Deputy Sheriff except tiiose regularly employed in outside work. It shall be the 

duty of the County Auditor, if any, otherwise the Commissioners1 Court, to 

cheek the spacdmetar reading of each of said automobiles, owned bythe county 

once each month and to keep a public record thereof3 no automobile owned by 

the county shall be used for any private purpose." (underscoring ours). 

In order for an officer to obtain credit for legitimate expenses of 

his office, the above statute must be observed. See Pierson v. Galveston 

County, Tex. Civ. App., 131 S.% (Zd) 27. 

The record books, binders, and office equipment mentioned by you 

should be obtained in accordance with the provisions of Article 3899b, Vernon's Annotated Civil Statutes, as amended. The pertinent mrts of this 

article followr 

"Section 1. There shall be allowed to County Judges, Clerks ofthe District and County Courts, Sheriffs, County Treasurers, Tax Assessors and 

Collectors, such books, 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 suitable offices shall also bs provided by the Commissioners* 

Court for said officers at the expense of the county. And such books and 

stationery as are necessary in the performance of their duties shall also be 

furnished Justioes of the Peace by said Commissioners' Court. Provided all 

purchases herein must be approved B Commissioners’ Court, and must be made 

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 duties may intha discretion of the Commissioners' kourt 

also be firnished to resident District Judges, resident District and County 

Attorneys, County Superintendents and Countv Surveyors, and mav be paid for 

or, order of the Canmissioners' Cour: out of the County Treasury." 

The annual report folm required by the State Auditor contafns spaae 

for listing expenditures, together with the following notation: 
Hon. J, C. Gowdy, Page 4 (o-3430) 

"The annual report required under Atticle 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, should bs reported. All expenses ofthe 

office, whether paid by the officer or through other agencies of the county, 

should be reported; in other words, the annual reports should be prepared 

in cooperation rdththe county auditors and other county officials." 

While we recoe;nise that the inclusion in their annual reports of all 

expenses offioially inourred by the various county officers during 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 require monthly reports of disbursements and expenditures. If the requirements of Article 3899, governing 

such monthly reports be scrupulously followed, inclusion in the annual report 

would be a mere matter of recapitulating such monthly repotis; it is difficult to imagine why any county official should object: however, we cannot 

read into Article 3897, supra, the authority to oompel the listing of such 

expenditures. 

You are respectfully referred to Article 1656, Revised Civil Statutes, 

1925, under the heading "County Auditor." we quoter 

"He (referring to the County Auditor) shall presoribe and prepare the forms 

to be used by all persons in the collection of county revsnuss, funds, fees, 

and all other moneys, and the mode and manner of keeping and stating their 

accounts, and the time, mode and manner of making their reports to the Auditor, also the mode and manner of making their annual report of office fess 

collected and 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 regulations not inconsistent with the constitution and laws, 

as he may deem essential to the speedy and proper collection, checking and 

accounting of the revenues and other funds and fees belonging to the county." 

(parenthetic1 insertion curs). 

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

on the part of the county auditor; under its terms you, as County Auditor of 

Wichita County, would have the authority to require all disbursements to 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 

FIRST ASSISTANT Approved 

ATTORNEY BEXERAL Opin:i,on Committee 

BK:RS:egw By BW-B 

Chairman 

Yours very truly 

ATl'OIU?EYGEXEFc%L OF TEXAS 

By /s/Benjamin Roodall 

Benjamin Wcodall 

Assistant