MARK WHITE 

Attorney General 

The Attorney General of Texas 

July 7, 1980 

Honorable Robert Trenchard, Jr. 

Winkler County Attorney 

Winkler County Courthouse 

Kermit, Texas 79745 

Dear Mr. Trenchard: 

Opinion No. MI+2 0 1 

Re: Method of reimbursement to 

county auditor for travel expense. 

You have requested our opinion concerning whether Winkler County 

may reimburse the County Auditor for travel expense other than on a 

reasonable rate per mile traveled as evidenced by a sworn expense report by 

the County Auditor. Reimbursement of the travel expenses of the county of 

Winkler County is governed by article 1650a, V.T.C.S., which provides: 

The commissioners court may reimburse the county 

auditor for expenses incurred in traveling to and from 

the county seat in his personal automobile to perform 

his official duties and to attend conferences and 

seminars relating to the performance of his official 

duties. However, the commissioners court may not 

reimburse the auditor for expenses incurred in 

traveling between his personal residence and county 

office, or for expenses incurred in any other travel of 

a personal nature. The commissioners court by order 

shall fix the rate of reimbursement at a reasonable 

rate. Reimbursement shall be made monthly from 

the appropriate county funds on submission of sworn 

expense reports by the county auditor. 

Expenses of other county officials are governed by article 3912k, V.T.C.S. 

See Attorney General Opinion H-992 (1977). However, article 3912k 

specifically excludes county auditors from its provisions. Article 1650a has 

not been construed by previous court decisions or Attorney General 

Opinions. 

We note that article 1650a was originally enacted by the Regular 

Session, 60th Legislature, 1967, and provided that the commissioners court 

shall fix the rate of reimbursement, “not to exceed 10 cents a mile.” Acts 

1967, 60th Leg., ch. 361 at 852. In 1975, the act was amended to provide 

reimbursement “at a reasonable rate ” for the county auditor and his 

assistant in counties having a population of 1,500,OOO or more. The 10 cents 

a mile limitation was retained for all other auditors. Acts 1975, 64th Leg., 

ch. 447 at lI90. In 1979, the act was amended again, deleting the words “not 
Honorable Robert Trenchard, Jr. - Page Two (NW-201) 

to exceed 10 cents a mile” and stistituting “at a reasonable rate” for all auditors. Acts 

1979, 66th Leg., ch. 520 at l104. The act has consistently provided that reimbursement 

shall be made monthly from the appropriate county funds on s&mission of sworn expense 

reports by the county auditor. Harmonizing the amendment with the act it is apparent 

that while the commissioners court may now set a “reasonable” rate for reimbursement, 

payment may only be made on the basis of monthly sworn reports of the miles traveled. 

Shipley v. Ploydada Ind. Sch. Dist., 250 S.W. 159 (Tex. Comm’n App. 1923). 

In construing a statute we may also look to the title or caption as a guide to 

legislative intent. Huddleston & Work v. Kennedy, 57 S.W.2d 255 (Tex. Civ. App. - 

Eastland 1931, no writ). The title of the original act and all subsequent amendments 

consistently refer to the act as “relating to mileage expenses of county auditors” 

(Emphasis supplied). This further indicates a legislattve intent to require reimbursement 

only cat the basis of miles traveled. 

For these reasons we must answer your inquiry in the negative. Winkler County may 

not reimburse the County Auditor for travel expense other than on a reasonable rate per 

mile traveled as evidenced by a sworn expense report by the County Auditor. 

SUMMARY 

Winkler County may not reimburse the County Auditor for travel 

expense other than on a reasonable rate per mile traveled. 

MARK WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

Prepared by Jim Allison 

Assistant Attorney General 

APPROVED: 

OPINION COMMTTTEE 

C. Robert Heath, Chairman 

Jim Allison 

Jon Bible 

Walter Davis 

Susan Garrison 

Rick Gilpin 

Bruce Youngblood 

p. 650