. .
Hon. C. H. Cavness,page 3 (o-6676)
"In auditingthe recordsof the Comptroller'sDepartment pertainingto this salaryapportionmentfor the three-yearperl- od ended August jlet, 1944, we find the followingaltuation:
"1. At the beginningof each calendaryear the Comptroller preparesa scheduleof ealaryapportionmentfor each and all par- ticipatingcounties. The lralariesused by the Comptrollerin this scheduleare those furnishedby each countyby letter from such countypurportingto be the salarieswhich will be paid for the ensuingcalendaryear to CriminalDistrictAttorneysand their assistants.
"Thie, of course,means that the Comptrolleris using what might be consideredestimatedsalariesand which in most cases representmaximum salariesratherthan the actual salariespaid as outlinedin AttorneyGeneral'sOpinionNo. o-6226. Obviously, the Comptrollercould not know what salarieshad been paid until the end of the calendaryear based upon each county'spayroll.
"2. During this three-yearperiod some countiesreported in their lettersto the Comptrollerfor inclusionof salaryap- portionmentcalculations,salariesfor abetractors,investigators, clerks and stenographers, all of which salarieswere used by the Comptrollerin computingsalaryapportionment to the respective counties.
"3. Some countiesincludedthe names of 'Assistants' who were not shown in the Texas Legal Directoryand/orthe records of the SupremeCourt of Texas as being licensedand practicing attorneys,which fact was discoveredby us in checkingthe names submittedto the Comptrollerback to the Legal Directories,etc. In one instancewe found that a county includedthe name of an attorneywho had not paid his Bar Associationdues since 1939.
"4. In checkingthe names and salariesshown each year as reportedby the respectivecountiesto the Comptrollerfor in- clusionin salariesapportionment to the State Auditor'sForms NO. 383 and 383a, which forms report the fees receivedand the annual salarypaid the County Officersand employees,we found that in many instancesthe salarylisted in such lettersto the Comptrollerby the respectivecountiesexceededthe actual sala- ries paid such County'sofficersand employeesas reflectedin ~0rm.sNO. 383 ana 383a,
"We also found that numerouscountieshad not furnished Forms No. 383 and 383a to the State Auditor each year as re- quiredby Statute,so in order to obtainthe necessarydata for audit purposes,we wrote each countywhich has partici- pated in State SalaryApportionmentrequestingthat they fur- nish us with a list of all salariespaid attorneyeeligible Hon. C. H. Cavneae,page 4 (O-6676)
for participati.on in th4.6apportl.onmentfor the calendaryears ended Decemberlat, 194.1,1942, 1943 and l&4.
"In checkingthe repliesto these confirmationletternto thoae aubmitted. by the countiesto the Comptroller,we found the 6am.esituation, to e:xi.st - t.helettersured by the Comptrol- ler reflectedealerfeawhi.c'h were In,excess of the amountaac- tually paid.
"5. In checkingthe salariessubmitted. by the respective countiesto the governingStatutes, it appeareto UB that aome countfeehave includedealarieafor poal,ttona which are not eli- gible for participatl,on. in.the apporti,onmentand in some inetancea the salariessubmf.tted were in excess of the amountafretforth in the Statutee.
"In order to arrive at a definiteprocedureto be followed by the Comptrollerin compu.ting State SalaryApporti,onmentin the future and aleo to enableus to completeour audit for the three-yearperiod ended August jlet;,I$&, we are attaching herewitha echedulepreparedby ue frox ,thelettersreceived from the respectivecountieewhhl.ch wan the basis for salary apportionment a8 used by the Comptrollerfor the three-year period under audit. This scheduleshcws the names, positions and aalariee,by countfes,by years for t,hethree years ended August 31at, 1942, 1943 and 194,&.
"It will be eeen that,J.nthl,ssched~.:.e we have footnoted (by letter referencee)cowerin.@;certal,n 'LcllLq~ties whf,cb. haave do