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Auditor

Summaries

KP-0079
Ken Paxton

Sheriff - All funds held by the sheriff in his official capacity are subject to oversight and audit by the county auditor whether or not they are county funds; although, the county sheriff has limited authority to maintain certain funds outside of the county treasury|Sheriff's funds properly held outside the county treasury - A court would have a basis to conclude that there is no authority to require an auditor's countersignature on sheriff's funds properly held outside the county treasury in a county with a population of less than 190,000, unless a statute provides otherwise

GA-0247
Greg Abbott

Quantum meruit payments on contract awarded in violation of County Purchasing Act, commissioners court lacks authority to authorize|Ratification, commissioners court lacks authority to ratify contract awarded in violation of County Purchasing Act|County auditor who determines that the county awarded a contract without complying with the County Purchasing Act may not approve a claim for payment on the contract|County Purchasing Act, contract awarded in violation of Act is not void but may be voided by a court|Claims approval, county auditor who determines that the county awarded a contract without complying with the County Purchasing Act may not approve a claim for payment on the contract|Competitive bidding, county auditor who determines that the county awarded a contract without complying with the County Purchasing Act may not approve a claim for payment on the contract

GA-0303
Greg Abbott

Employee's salary for day when county official closed office for official day of mourning honoring former president, auditor may not charge to vacation leave|Close office for official day of mourning honoring former president and give employee the day off, authority of county official to

GA-0360
Greg Abbott

Emergency services district (ESD) is not a business entity within Local Government Code chapter 171|County auditor's statutorily required oath that he will not be personally interested in a contract with the county was not violated by auditor's employment by Emergency Services District that had interlocal contract with the county|County auditor not barred by common-law doctrine of incompatibility from being employed by emergency services district|County auditor not barred by Texas Constitution article XVI, section 40 from being employed by emergency services district

GA-0442
Greg Abbott

Violation of county auditor's oath, remedies|Violation of county auditor's oath, official misconduct|Violation of county auditor's oath, divestment of personal interest in an existing contract|Official misconduct

GA-0545
Greg Abbott

Exclusive duty to represent the county in all civil matters, Henderson County Attorney has no|Outside legal counsel, auditor may seek outside legal counsel without impinging upon duty of county attorney

GA-0571
Greg Abbott

Financial software for use in county auditor's office, absent financially excessive or unreasonable request or an abuse of discretion, county auditor has authority to choose

GA-0604
Greg Abbott

County auditor is not bound by advice or opinion of county attorney regarding the lawfulness of a claim against the county|Phased purchase of concrete slab and pavilion structure, whether purchase violates County Purchasing Act is question of fact

GA-0618
Greg Abbott

Bills and accounts of the county hospital, county auditor must examine and approve before the commissioners court may order payment|Refuse to approve a payment of county funds on the grounds that payment is prohibited by law, county auditor has reasonable discretion to |County auditor has reasonable discretion to refuse to approve a payment of county funds for hospital bill on the grounds that payment is prohibited by law |Redress to the courts, challenge of the county auditor's discretionary refusal to approve a claim is made through |County auditor has reasonable discretion to refuse to approve a payment of county funds on the grounds that payment is prohibited by law

GA-0636
Greg Abbott

Fees collected by county officers for the county must be deposited in the county treasury, absent a specific statute providing for a different disposition \r\n|Fees collected by a county sheriff, county clerk, district clerk or justice of the peace for the county may not be placed in an individual bank account in the county’s depository that enables the officer to control and withdraw funds |Regulations adopted by auditor may not authorize a county officer to place county funds in a bank account in the county depository under the officer’s own name or enable the officer to control and disburse those funds|Signature of the county treasurer and county auditor is required for checks written on accounts in county treasury for fee funds collected by a county official

GA-0704
Greg Abbott

County without an auditor, treasurer examines records of funds held by sheriff|In a county without an auditor, the treasurer is authorized to examine the accounts and records of funds held by the sheriff, including records of funds that are not county funds|Records of funds held by sheriff, including records of commissary and forfeiture funds, which are not county funds, are subject to examination by county treasurer in counties without an auditor

GA-0711
Greg Abbott

County Auditor who is a certified public accountant may ethically perform an audit under section 775.082 of the Health and Safety Code|Audit

GA-0744
Greg Abbott

Electronic transfer of county funds by county treasurer, county auditor’s authority to require prior approval of

GA-0869
Greg Abbott

Funds allocated to a constable from the state law enforcement officer standards and education fund account must be maintained pursuant to chapter 116 of the Local Government Code.|Pursuant to Local Government Code section 112.006, a county auditor has general oversight of the books and records of a county officer authorized or required by law to receive or collect money that is intended for the use of the county or that belongs to the county, including oversight of funds allocated to a constable from the state law enforcement officer standards and education fund account.

GA-0872
Greg Abbott

Commissioners court’s emergency budget amendment, a county auditor has no independent authority to refuse to create budget lines pursuant to a|Officer to whom the Legislature has assigned a clerical function associated with payroll preparation, if a county human resources director is such an officer he could perform county payroll preparation duties|Countersign a county check, only the county auditor and her qualified assistants may|Any task associated with payroll preparation duties, the Legislature has not assigned a county human resources director

GA-0978
Greg Abbott

Directive that removes the county auditor from the process of countersigning checks or warrants, whatever the scope of the \\"accounting procedures\\" that the fiscal officer of the Cherokee County Supervision and Corrections Department may prescribe, they may not include a|Review officer to a standing preliminary review committee, pursuant to subsection 161.1551(b)(2) of the Local Government Code a member of a county ethics commission may not be a

GA-1002
Greg Abbott

Inmate property in county jail, county auditor has authority to access to investigate the accuracy of inmate property receipts subject to a sheriff\\'s reasonable conditions for withholding that access

GA-1062
Greg Abbott

Under Local Government Code section 84.021, a commissioners court must pay salaries of assistant county auditors, as properly certified by the district judges of the county|Under Local Government Code section 84.021, district judges are not required to include the names of assistant auditors in the list of appointees they certify to the county commissioners court|Under Local Government Code section 84.021, a commissioners court must pay the salaries of assistant county auditors, as properly certified by the district judges of the county

GA-1094
Greg Abbott

Disposition of surplus property purchased with proceeds from the county\\'s commissary account|Use of commissary funds under Local Government Code section 351.0415|Commissary accounts are subject to annual examination by the county auditor|Commissary accounts are subject to oversight by county commissioners court|Commissary accounts are subject to oversight by the county commissioners court through annual examinations of the accounts by the county auditor

DM-0067
Dan Morales

Jail commissary accounts, county auditor is authorized to review even when maintained by private operator|Jail commissary accounts, county auditor is authorized to review|Operation of jail commissary, commissioners court may not interfere with sheriff's exercise of discretion in contracting for|Benefit of inmates, funds received by sheriff that are attributable to operation of jail commissary are to be used for|Jail commissary, proceeds from are to be used for benefit of inmates

DM-0118
Dan Morales

Auditor's salary not part of expenses of office subject to five percent increase limitation imposed by section 111.013 of the Local Government Code|Salary of auditor, not part of expenses of office subject to five percent increase limitation imposed by section 111.013 of the Local Government Code

DM-0247
Dan Morales

Forfeiture funds in multicounty judicial district, management, control and use of, audit authority over|Forfeiture funds, district or criminal district attorney may not keep exclusive records, auditor must keep records|Forfeiture funds must be deposited with county treasurer, attorney representing the state or local law enforcement agency may be sole signatory on any expenditure from special funds\r\n\r\n|Forfeiture funds must be deposited with county treasurer, attorney representing the state or local law enforcement agency may be sole signatory on any expenditure from special funds|Contraband seized by a peace officer, county or municipality responsible for costs of safeguarding property

DM-0257
Dan Morales

Special local entity funds, i.e., funds of district or criminal district attorney, juvenile board, or probation department, must be placed with county treasurer for deposit in county treasury|Special local entity funds, i.e., funds of district or criminal district attorney, juvenile board, or probation department, subject to auditor oversight|Funds of juvenile board or probation department must be placed with county treasurer for deposit in county treasury and are subject to county auditor oversight|Funds of district or criminal district attorney must be placed with county treasurer for deposit in county treasury and are subject to county auditor oversight

DM-0303
Dan Morales

County auditor, constitution does not prohibit serving as executive director of private, nonprofit housing corporation|County auditor, doctrine of incompatibility does not preclude serving as executive director of private, nonprofit housing corporation|Executive director of private, nonprofit housing corporation, county auditor also may serve as|Oath of office statute, conflict of interest statute prevails over to extent of conflict|County auditor also may serve as executive director of private, nonprofit housing corporation if complies with conflict of interest laws

DM-0357
Dan Morales

Hot check fund, county attorney's authority over|Hot check fund, whether subject to county budgeting process|Hot check fund, whether auditor may require county attorney to submit projection of revenues for inclusion in county budget|Hot check fund, relation to other county expenditures

DM-0396
Dan Morales

Abuse of official capacity, justice of the peace who does not "immediately" deposit with county treasurer fines collected may be prosecuted|Restitution for dishonored check collected by justice of the peace need not be deposited with treasurer|Misapplication of restitution for dishonored check collected by justice of the peace, justice may be prosecuted|Fines collected by justice of the peace, justice who does not "immediately" deposit with county treasurer may be prosecuted for abuse of official capacity or removed from office|Restitution for dishonored check collected by justice of the peace, justice may be removed from office for official misconduct if misapplies|Restitution for dishonored check, justice of the peace may collect and deposit into account separate from county treasury|Restitution for dishonored check collected by justice of the peace is not county funds|Restitution for dishonored check collected by justice of the peace, auditor in county with fewer than 190,000 people may not regulate the collecting, checking, and accounting of

DM-0440
Dan Morales

Claims, procedures for payment of|Ministerial payroll preparation and claim processing functions that legislature has not assigned to specific county officer, commissioners court may delegate to auditor|Duties assigned by legislature are treasurer's core functions that commissioners court may not delegate to another officer|Payroll preparation and claim processing function that legislature has not assigned to specific county officer, court's authority to delegate

JC-0023
John Cornyn

Independent audit of county accounts and officials, county auditor may not prevent absent abuse of discretion by commissioners court|Independent audit, commissioners court may order when audit would best serve "the public interest"

JC-0084
John Cornyn

Hot check fund, auditor may require county attorney to submit documentation for expenses incurred from

JC-0131
John Cornyn

Closure of office for bad weather, repairs, and the like, whether county official may authorize|Salary, auditor may not withhold payment for time that employee did not work because of officer-approved office closure|Closure of office for bad weather, repairs, and the like, county officers may authorize and pay employees for time they were unable to work|Salary, treasurer may not withhold payment for time that employee did not work because of officer-approved office closure

JC-0135
John Cornyn

Motor vehicle inventory tax escrow accounts, interest is sole property of assessor-collector; may be spent on prospective salary supplements if legitimate cost of administration|Motor vehicle inventory tax escrow accounts, county auditor must audit|Inventory tax escrow accounts, interest on is sole property of tax assessor-collector; must be audited by county auditor

JC-0149
John Cornyn

Interest earned on motor vehicle inventory tax escrow accounts, purchases from fund not subject to County Purchasing Act|Interest earned on motor vehicle inventory tax escrow accounts may not be used for expenses not related to the administration of the prepayment procedure, but whether and to what extent a particular purchase is a legitimate cost related to administration |Interest earned on motor vehicle inventory tax escrow accounts, county auditor may audit and review expenditures from

JC-0232
John Cornyn

Maximum salary of auditor limited to total compensation, including state supplement, of highest paid elected county officer

JC-0266
John Cornyn

Professional Services Procurement Act, Board has principal duty of enforcing against its registrants|Professional Services Procurement Act, Comptroller has principal duty of requiring state agencies to conform to|Professional Services Procurement Act, Board of Architectural Examiners has principal duty of enforcing against its registrants|Professional Services Procurement Act, county auditor has principal duty of requiring county to conform to

JC-0361
John Cornyn

County auditor and assistant county auditors, district judges may increase salaries of even though county budget year has already begun|Salaries, district judges may increase salaries of county auditor and assistant county auditors even though county budget year has already begun

JC-0506
John Cornyn

Commissioners court's closed meeting, auditor's presence does not violate Open Meetings Act if commissioners court has determined that auditor's interests are not adverse to county's and if commissioners court determines that auditor's presence is necessa|Closed meeting, under Open Meetings Act a commissioners court may allow county auditor to attend if auditor's interests are not adverse to county's and if commissioners court determines that auditor's presence is necessary to anticipated discussion, but c|Attorney-client privilege, court may find that privilege does not apply to communications between commissioners court and its attorney that occurred in county auditor's presence|Closed meeting, consistently with Open Meetings Act a commissioners court may allow county auditor to attend if it determines that auditor's interests are not adverse to county's and that auditor's presence is necessary to anticipated discussion, although

JM-1186
Jim Mattox

Monthly report of civil and criminal instruments served, county auditor may not require constables to file