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TWEATTORNEYGISNERAJ~ 

The Honorable Jesse James Opinion No. H-937 

State Treasurer 

P. 0. Box 12608, Capitol Station Re: List of remittances 

Austin, Texas 78711 submitted by heads of 

State agencies to the 

State Treasurer. 

Dear Mr. James: 

You ask several questions concerning the meaning and 

effect of certain provisions of article 4388, V.T.C.S., 

which generally prescribes the,procedure for handling money 

remitted to State agencies when the agencies have not yet 

determined the proper fund of the State Treasury into which 

the remittance should be deposited. Article 4388 provides 

in relevant part: 

The State Treasurer shall receive daily 

from the head of each Deoartment. each of 

whom is specifically charged with the duty 

of making same daily, a detailed list of 

all persons remittinq money the status of 

which is undetermined or which is awaiting 

the time when it can finally be taken into 

the Treasury, together with the actual 

remittances which the Treasurer shall cash 

and place in his vaults or in legally 

authorized depository banks, if the 

necessity arises . . . . (Emphasis added). 

You indicate that recently at least one agency has begun 

submitting microfilm copies of the actual checks or drafts 

constituting the individual remittances instead of a separate 

register that contains certain information extracted from 

each. You further indicate that these microfilm copies do 

not contain all of the information you consider necessary 

for your records and otherwise are not suitable for your 

p. 3860 
. . 

The Honorable Jesse James - page 2 (H-937) 

purposes. In this regard you specifically inquire whether 

these microfilm copies qualify as the "detailed list" 

prescribed in article 4388, whether you may require that 

the list submitted under 4388 include certain information, 

and whether you may reject the use of lists, or substitutes 

therefor, which do not provide sufficient and accurate 

information. 

To understand the purposes of article 4388, it is necessary 

to examine the statute in relation to the general role and 

duties of the State Treasurer. The office of Treasurer of 

the State of Texas is provided in the Texas Constitution 

as part of the executive department of state government. 

See Tex. Const. art. 3, 9 49a; art. 4, §§ 1, 23. The 

Treasurer's duties are prescribed by law and generally 

involve the receipt, storage and disbursement of state funds. 

See V.T.C.S. arts. 4370-4393b. Article 4372 specifically 

requires the Treasurer to: 

[Kleep true accounts of the receipts 

and expenditures of public moneys of the 

Treasury, and close his accounts annually 

on the 31st day of August, with the 

proper legal vouchers for the same, 

distinguishing between the receipts and 

disbursements of each fiscal year. 

Other statutes specifically impose similar requirements that 

the Treasurer maintain at all times an exact statement of 

the condition of the State Treasury for submission to the 

Governor or the Legislature. V.T.C.S. art. 4373. As a 

custodian of public funds, the Treasurer is subject to 

suspension, impeachment, or possible criminal prosecution if 

he cannot properly and accurately account for the public funds 

when and as required by law. See Tex. Const. art. 4, § 25; 

V.T.C.S. art. 5961; Penal Code art. 39.01. 

It is our opinion that the requirement in article 4388 

for submission to the Treasurer of a "detailed list" of persons 

remitting money is intended to assist the Treasurer in 

carrying out his duty as the custodian of those public funds 

covered by the article. As the court in Bullock v _I Calvert, 

480 S.W.2d 367, 372 (Tex. 1972) stated: 

p. 3861 
:, . 

The Honorable Jesse James - page 3 (H-937) 

[Elvery specific, permissible act of a 

public officer need not be expressed in a 

statute; we imply the authority to do those 

acts necessary to achieve the,power or object 

expressly granted, because the Legislature 

must have intended to grant the constituent 

details within the larger commission. 

Therefore insofar as the term "detailed list" as used in 

article 4388 lacks a statutory definition, it may be given 

a reasonable definition by the Treasurer for the purpose of 

achieving the object of the statute. We answer your questions 

together by indicating that insofar as the microfilm,copies 

you describe do not efficiently provide the information 

necessary for proper maintenance of an accurate statement 

of the funds in question, they do not qualify as the "detailed 

list" prescribed by article 4388, and you, as State Treasurer, 

may require that the information submitted by each agency 

include those "details" regarding the remittance that are 

reasonably necessary for you to properly account for the 

funds. With respect to the form in which the information 

is submitted to the Treasurer, we note that article 4388 

requires the department head to make the list and the Treasurer 

to receive it. We believe that the burden of organizing the 

information in reasonably usable form falls upon the 

department head, and that the Treasurer could require the 

information to be submitted in the form of the roll or register 

of items that is ordinarily signified by the word "list." 

Webster's Second International Dictionary at 1442 (1936). 

We conclude that you need not acquiese in the use of 

lists or substitutes that do not provide in usable form 

the information necessary for you to account for the funds. 

SUMMARY 

The "detailed list" of persons remitting 

money of undetermined status which article 

4388, V.T.C.S. requires department heads 

p. 3862 
_, 

The Honorable Jesse James - page 4 (H-937) 

to submit to the State Treasurer must 

include the information necessary for the 

Treasurer to account'for the accompanying 

remittances. 

Very truly yours, 

#%&QL&~ 

Attorney General of Texas 

APPROVED: 

Opinion Committee 

jwb 

p. 3863