JOHN L. HILL 

Attorney General 

The Attorney General of Texas 

June 16, 1978 

Honorable Ii. Bate Bond 

County Auditor 

Comal County Courthouse 

New Braunfels, Texas 78130 

Opinion No. R-1185 

Re: Authority of the county 

auditor to audit bond monies held 

by the county sheriff. 

Dear Mr. Bond: 

You have requested our opinion regarding the authority of the county 

auditor of Comal County to audit bond monies held by the sheriff. 

The bounty attorney contends that, since bond money is held by the 

sheriff in trust on behalf of a defendant, it never assumes the character of 

county funds and is therefore not subject to audit. Article 1651, V.T.C.S., 

however, grants to the county auditor 

a general oversight of all the books and records of all 

the officers of the county, district or state, who may 

be authorized or required by law to receive or collect 

any money, funds, fees, or other property for the use 

of, or belonging to, the county . . . . 

Thus, if a county officer iv authorized to collect any funds belonging to the 

county, all his records are subject to audit, without regard to the character of 

any particular money which he collects in an official capacity. 

Furthermore, by virtue of article 1653, V.T.C.S., the auditor is granted 

“continual access” to and required to “examine all the books, accounts, 

reports, vouchers and other records of any officer. . . .v In Attorney General 

Opinion WW-1400 (1962), this office held that it was the county auditor’s duty 

“to audit the child support account books of a District Clerk.” We believe it 

is abundantly clear that the statutes direct the county auditor to audit all 

monies held by the sheriff in an official capacity, whether or not such monies 

belong to the county. But cf., Attorney General Opinion M-803 (1971) (sheriff 

is not required to comply with county auditor’s request under article 1663 for 

information on feeding prisoners). 

p. 4775 
Honorable H. Bate Bond - Page 2 (H-1185) 

You also ask whether a sheriff may deposit trust funds in a bank other than 

the county depository. Article 2549, V.T.C.S., which describes the procedure by 

which the commissioners court is directed to designate a county depository, applies 

to all funds held by a county officer. Article 2549 provides that 

[ajll money collected or held by any district, county or 

precinct officer in such county . . . shall be governed by this 

law, and shall be deposited in accordance with its requirements . . . . 

Since article 2549 requires the deposit of funds in the depository designated by the 

commissioners court, and since the statute is applicable to all funds held by a 

county officer, we believe it obliges the sheriff to deposit trust funds, as well as all 

other monies he holds in an official capacity, in the depository so designated. 

SUMMARY 

AR money held by a county officer in an official capacity, 

whether or not such money belongs to the county, is subject 

to audit by the county auditor under article 1651, V.T.C.S. 

All funds held by a county officer in an official capacity, 

including trust funds, must be deposited in the county 

depository. 

Very truly yours, 

/$!i!!L$Es 

APPROVED: v 

DAVID M. KENDALL, First Assistant 

Opinion Committee 

P. 4776