. . 

Honorable Gerald T. Bissett 

County Attorney 

Ref ugio County 

Ref u&o, Texas 

Opinion No. WW-514 

Re: The requirements of the 

Commlssloners~ Court In 

regard to quarterly reports of County Treasurers 

under Article 1636, Vernon’s Civil Statutes,*and 

Dear Mr. Blssett: related questions. 

We have reoeived your request for an oplnlon to 

clarify Article 1636, Vernon’s Civil Statutes, and Article 

396, Vernon’ s Penal Code. The speoiflo questions you have 

asked are: 

. “1. 

“2. 

“3. 

“4. 

Does the order of aijproval require $he reoi~ting 

separately of the amount reoeived and paid out 

of each fund by the treasurer since the pre- ’ 

oeding report,. and the balanoe of suoh fund, If 

any, remaining in the treasurer’8 hands? 

Shall the Court aotually oount and inspeot the 

actual aash~and aseets in the hands of the 

treasurer belonging to the County at the time 

of examination of the report? 

Is it mandatory that the affidavits of the 

County Judge and eaoh Commlesioner be made, 

filed with the County Clerk, and reoorded in 

the minutes of the Court? 

Is there any publication in some newapaper 

required end if so, Is it mandatory that the 

report, order of approval and affidavit of 

compliance all be published, or Is only the 

publicatioiof portions thereof required?” 
Honorable Gerald T. Blssett, Page 2 (WW-W-514). 

Article 1636, Vernon’s Civil Statutes, reads: 

“When the commissioners’ court has compared 

and examined the quarterly report of the treasurer, 

and found the same correct, it shall cause an order 

to be entered upon the minutes of the court, 

stating the approval thereof, and recitlng’seperately the amdunt received and paid out of each fund by 

the treasurer since the preceding treasurer’s querterly report, and the balance of such fund, if any, 

remaining in the treasurer’s hands end the aourt 

shall cause the proper credit to be’made in the 

accounts of the treasurer, In accordance with said 

order. Said. court, shall actually in’spect end count 

all the actual oash and assets in the hands of the 

treasurer belonging to the oounty et the Wne~of 

the examlnatl& of~hls sald’peport. Prior to the 

adjournment of each regular term of the oourt, the 

oounty judge and eeah aommlssloner shall-make affldavit that the requirements of this artlale have 

been in all things fully ctimplied,with by them at 

eaid term of oourt, and that the oash and other 

assets mentioned in eald county treasurer’s quarterly report made’by said trsmmrer to said oourt, and 

held by him’for the oounty, have been fully inapeoted end couhted:by tdm givw the amount of qald 

money ahd other ‘asset 8 in4$s hands. Suoh af f Idavies’ nhall~be~~f$led with the county o,lerk and 

reoorded in the,.mfnutes of eald oourt the term at 

which the 8ame’wer.e filed; ahd the seme shell be 

published in s?me,newspaper published in the oounty 

Wthel’e be & newapdper published in the oounty, 

for one time.“: 

Artlole’ 396,‘Vernon’s Penal Code, is worded subetantielly the same aa Artlole’ 1.636, Vernon!.s Civil Statutes, 

with the addition,Wthe following peragraph: 

“hny. .oounty judge, ,oounty oommlssloner, or 

county alerk who shall negligently or intentionally 

fail or refuse to comply with the requirement8 of 

this artiole, ,shall;be.fined not less thf3n twenty-. 

five nor.moye than five hti#red dollara. 

For the purposes of this opinion, Artlale 396, Vernon’s Penal Code;: is considered & duplication of Artiole 1636, 

Vernon’s;Civil, Statutes. 
. .i 

Honorable Gerald T. Blssett, Page 3 (w)J-514) 

. 

It Is our opinion that Questions 1 and 3 should be 

answered in the affirmative; no authority has been found which 

would relieve the C~lssloners * Court from the atatutory 

requirements that the approval order recite separately the 

amount received and paid out of each fund since the preceding 

report and the balanoe of such fund, If any, remaining In the 

treeaurer's hands; and that affidavits of compliance of the 

County Judge and eeah Commissioner be made, filed with the 

County Clerk and recorded In the minutes of the court. 

General 

Insofar as Question 2’1s concerned, the Attorney 

In Opinion No. O-6459, has held that It Is not neceseary for the Commlssloners I Court to aotually lnspeot and 

count, the County funds In the County Depository, If the s,tatements furnished by the lXposl~t6ry refleot’the ,neueaaary lnformation. Suoh other oounty..aaeeets In th6 handa,of,the .County 

Treasurer must be inspected and.'coufited,. 

affidavlta 

&h&r, it la the opinion ofethls &fiGe that thee.6 

of oompllance must be pribllsh$d In 8ome newspaper 

of the County,, Attorney Qeneral’s Opinion NO!‘O-236 oonoltidea 

that It ls~neoessary to publish only the affidavits and not 

the Treaaurer~~~ Report or Order of Approval. The oplnlon”further states that the affidavits whlah are published must be 

published In their ,entlrety and they should be the same aa 

those uhioh are reoorded with tK6 CountyrClerk and in the mlnutes 0r the Commlssloners~ Court! 

Opinion, No. O-3044, it is held th 

paper published in the Oounty wou~~'satlsfy this statutory 

requirement, 

It is mendstory that the requIreme& of, 

hrtlole 1636, Vernon’s Civil Statutes, be 

oomplled with in that the order of the 

Commissioners1 Court approving the County 

Treasurer~a Quarterly Report reaiJi0 

separately the amount reoeived and paid 

out of eaoh md elnoe the preoedlng 

report and the balanoe of suoh Qnd, if 

any, remaining In the Treasurerls hands; 

:, 

and that the afrldavlta of oompllanoe or 

the County Judge alp eaoh Cosnnlssioner be 

made, filed tilth the County Clerk, reoorded 
Honorable Gerald T. Blssett, Page:4 (WW~514). 

In the minutes of the Cdurt, and published in's newspaper in the aounty; and 

that the .Commlssioners' Court ,ect&ally 

Inspect the ass&s of the county in the 

hands of the Treasurer, except the 

county's funds whioh are In thi~county 

depoditory.; ,,, 

SlnQereLy; 

WILL WILSON 

Attorney General of Texas 

JLl%:mfh:jl Asslstent 1 

APPROVED,:.. ; 

OPINIbN'COMMIT'rE$ ,,,, ~: 

Morgan ~Nesbitt, Chairman, 

John B. Webster .~ 

Wallace Fin&oak 

Linward Shivers 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: 

W. V. Geppert