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Honorable Gerald T. Bissett County Attorney Refugio County Refu&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.

Wehave 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:

“Whenthe commissioners’ court has compared and examined the quarterly report of the treasurer, and found the samecorrect, it shall cause an order to be entered upon the minutes of the court, stating the approval thereof, and recitlng’seperately the amduntreceived 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 moneyahd other ‘asset8in4$s hands. Suoh affIdavies’ nhall~be~~f$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 sameaa Artlole’ 1.636, Vernon!.s Civil Statutes, with the addition,Wthe following peragraph:

“hny..oounty judge, ,oounty oommlssloner, or county alerk whoshall negligently or intentionally fail or refuse to comply with the requirement8 of this artiole, ,shall;be.fined not less thf3ntwenty-. 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)

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### 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. Suohother 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 8omenewspaper 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, reoordedHonorable 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; WILLWILSON 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

FORTHEATTORNEY

GENERAL BY: W.V. Geppert