Honorable Enrigue ?I.Pena

County Attorney Rl Paso County Room 201, City-County Bldg. El Paso, Texas 79901

Dear Mr. Penar Opinion No. M-774
Re: Authority ofCounty Treasurer to sign checks drawn onEl Paso County General Assistance Agency account.
Inyour recent letter you requested an opinion of this office, setting out the fact situation as followst

"TheCounty of.El Paso, as part of its welfare program, has created aGeneral Ass~istance Agency. **Each** year the Commissioners' Court budgets funds for operation of theAgency. Payments to welfare recipients aremade by check. Our County Auditor draws awarrant which isapproved by the County Treasurer to transfer funds from county general funds toEl Paso County General Assistance Agency account. Commissioners' Court, the County Auditor!8 accounting system, directed the County Treasurer to countersign checks drawn onEl Paso County General Assistance account. The County Treasurer refuses to countersign these checks. The population ofEl Paso County is inexcess of 350,000."
We have alsobeen advised ina telephone conversation that there isno dispute as to **the** legality of the disbursements with reference to the persons and the purposes forwhich disbursements aremade. We do not **here** rule on thatmatter.

We understand that the question which has arisen among the officers ofyour county involves purely procedural matters. We understand that for a number 01 years, pursuant to an **order** of the commissioners court, warrants hav,ebeen drawn on the county general fund to transfer funds budgeted -3770-Hon. Enrigue H. Pena, page 2 (M-774)

for the county‘swelfare program toabank account designated as theEl Paso County General Assistance Agency account, and that thosewarrants are drawn by the County Auditor and approved by the County Treasurer.

We understand that disbursements aremade to individual welfare recipients by checks drawn on theGeneral Assistance Agency account, that these checks are signed by the County Auditor, but that the County Treasurer **has** raised a question as tohis authority to countersign these checks.

We are advised that the order of the commissioners court directing the transfer of fundsbywarrant on the county general fund issilent concerning thematter of signatures authorized on checks drawn on the General Assistance Agency account.

Under the circumstances described. we are of the opinion that, ifsatisfied that the checks are issued for a lawful purpose, the,County Auditor has the duty to sign the checks and the County Treasurer has the duty to countersign **them.**

Article 1709,Vernon's Civil Statutes, provides as follows: "The county treasurer shall receive all moneys belonging to the county for **whatever** source they **may**be derived, and pay and apply **the same**  **as required**  by law, in suchmanner as the commissioners court ofhis county may require and direct." Article 1711,Vernon's Civil Statutes, provides as follows:
"He (theCounty Treasurer) shall render a detailed report at every regular **term** of the commissioners court ofhis county ofall themoneys received and disbursed by him, ofall debts due to and fromhis county, and of all **other** proceedings inhis office, and shall exhibit to said

-3771-Hon. Enrique H. Pena, page 3 (M-774)

court at every such term allhis books and accounts for their inspection and all vouchers relating to the same, tobe audited and allowed." Article 1713,Vernon's Civil Statutes, provides as followsr "The county treasurer shall not pay any money out of the county treasury except in pursuance of a certificate orwarrant from some officers authorized by law to issue the same: and, if such treasurer shall have any doubt of the legality or propriety ofany order, deaee, certificate or warrant presented to him forpayment, he shall notpay the same, but shallmake report thereof to **the** commissioners court for their consideration and direction."
We are of the opinion that the commissioners court has the authority to transfer funds bywarrant from the county's general fund to the general assistance agency account for disbursement to the proper welfare recipients of the county. We think the court has this authority under paragraphs 10, 11, and 15 of Article 2351,Vernon's Civil Statutes. True, we find in Bexar County v.Mann, 138 Tex. 93, 157 S.W.2d 134 (1941), the language *All county expenditures lawfully authorieed tobemade by a countymust be paid out of the county's general 

### fund unless there is some law which makes them a charge against a special fund. Williams v. Carroll, Tex.Civ.App. 183 S.W. 29."
We think, however, that money transferred from the general fund to the agency account tobe used for valid county purposes isnevertheless expended from the general fundwhere the transfer isdone for accounting convenience.

We are of the opinion thatArticles 1709, 1711, and 1713 apply to the county treasurer with respect tomoney in the agency account just as they dowith respect tomoney in the

-3772-Hon. Enrigue H. Pena, page 4 (M-774)

general fund. The treasurer shall receive and paymoney insuch manner as the commissioners court may require and direct, under Article 1709. He shallmake proper accounting of themoney in the agency account under Article 1711, andmay refer doubtful items to the court for their consideration and direction under Article 1713.

Ine, 235 S.W. 857 (Tex.Com. App. 1921). the court approved the following charge by the trial judge: "It is the duty of a county treasurer to receive allmoneys belonging to the county from whatever source theymay be derived, and pay and apply the **same** as required by law, in such manner as the commissioners court ofhis countymay require and direct, and all sums ofmoney so paid outby a county treasurer under the requirements or direction of the commissioners court, orpaid outby a county treasurer for thebenefit of the county under thedirection of anymember of the commissioners court or county judge and afterwards apprwed and ratified by the commissioners court,must be taken as payment according to law." Attorney General's Opinion No.WW-430 (1958)dealt with an accounting system similar to the one followed inyour county andwith thematter of the treasurer's signature on the warrant transferring funds from the general fund to thewelfare fund. The opinion concludes as follows:

"Having concluded, therefore, that the general control andmanagement of county finances rests in thecommissioners' Court, and having further concluded that **the** accounting procedure above described does not amount to adelegation of the functions of the County Treasurer under Articles 1710 and 1627,Vernon's,Civil Statutes, it is our opinion and you are so advised that the above described system of disbursement of the fund8 ofDallas County isvalid and in conformity with the statutes of the State ofTexas. -3773-Hon. Enrique H. Pena, page 5 (M-774)

"Inview of our answer toyour first question, we presume **that** the Ccunty Treasurer ofDallas County will carry outhis functions as County Treasurer inprocessing and paying thewarrant issuedby the County Clerk tobegin this aisbursing procedure. Accordingly, we **deem** itunnecessary toanswer your second question concerning whether mandamus would lie against **the** Treasurer to require his approval of **the** warrants issuedby the County Clerk."
For your information we enclose a copy of Opinion **No.** W-430.
SUMMARY

If the commissioners court orders money transferred from the county's general fund to a special bank account fordisbursement by check towelfare recipients, checks on that account must be signed by the county auditor, and the county-treasurer has the duty to,countersign the checks, but he **may** avail himself of the protection afforded byArticle 1713, V.C.S., by referring the items inquestion to the **Conrmis** sioners Court for their direction. verytruly yours,

neral of Texas Prepared by James S. Swearingen Assistant Attorney General

-3774-Hon. Enrique H. Pena, page 6

APPROVED: OPINION COMMITTEE
Kerns Taylor, Chairman W.'E. Allen, Co-Chairman Malcolm Quick Ralph Rash Houghton Brwnlee James Broadhurst
MBADE F. GRIFFIN Staff Legal Assistant
ALFRED WALKER Executive Assistant
NOLAWHITE First Assistant (M-774)

-3775-