Untitled Texas Attorney General Opinion ( 1974 )

July 15, 1974
The Honorable Ken Andrews Opinion No. H- 346
County Attorney
Young County Re: Whether in view of amend-
Graham, Texas 76046 ment to Art. 3912e, $4, V. T. C.S,
it is still necessary to maintain
separate accounts of the fees
received by county officials.
Dear Mr. Andrews:
Art. 1617, V. T. C. S., requires each one of several enumerated
county officials who collect money for the use of the county to make a
separate, annual report to the commissioners court of all money received
for the use of the county and to present receipts and vouchers showing
what disposition has been made of the money collected.
Your question to us is whether the amendment to Art. 3912e, $4,
V.T.C.S., enacted by the 63rd Legislature has rendered compliance with
the separate reporti,ng requirements of Art. 1617 unnecessary. Art. 3912e,
$4 now provides:
Sec. 4. In all counties of this State containing a
population of less than one hundred and ninety thousand
(190,000) inhabitants according to the last preceeding
Federal Census wherein the county or precinct officers
are compensated on a salary basis under the provisions
of this Act, there shall be created a fund to be known as
the ‘!Officers” Salary Fund of - County, Texas. ”
Such fund shall be kept separate and apart from all other
county funds, and shall be held and disbursed for the
purpose of paying the salaries of officers and the salaries
The Honorable K,en Andrews page 2
of deputies, assistants and cl,erks of officers who
are drawing a salary from said fund under the pro-
visions of this Act, and to pay the authorized
expenses of their offices. Such fund shall be de-
posited in the county depository and shall be pro-
tec,ted to the same extent as other county funds. The
Commissioners Court of the county, at its first
regular meeting in January of each year, may
determine by order made and entered in the minutes
of the court that all fees, costs, compensation,
salari.es, expenses, and other funds which would
otherwise be deposited in the Olficers’ Salary Fund
shall be paid into and drawn from the general fund
of the county. In a county where the Commissioners
Court has entered an order to that effect, any reference
in th.is Ac,t to a salary fund shall be construed to mean
the general fund of the county.
As amended, Art. 3912e, $4 permits the Commissioners Court
of a county having less than 190,000 inhabitants to abolish the Officers’
Salary Fund and to provide for placement in the county’s general fund of
all monies that otherwi,se would have been deposited in the Officers’
Salary Fund. But when the Legislature enacted this amendment, it
exhibited no intention to do away with the separate accounting require-
ments of Art. 1617.
There is no reference to Art. 1617 in Art. 3912e, $4, nor is there
any conflict between the two provisions. Both can be effectuated at the
same (ime. If two acts can stand together, the rule is to let them stand.
53 TEX. JUR. 2d, Statute~s $100, p. 149. Therefore in our opinion each
oE the county ofEicials listed in Art. 1617 must continue to comply with
the separate, annual report of monies required by Art. 161,7.
SUMMARY
The separate accounting requirements established
pe 1613
The Honorable Ken Andrews page 3
in Art. 1617, V. T. C. S., have not been rendered
unnecessary by the amendment to Art. 3912e, $4
enacted by the 63rd Legislature.
Attorney General of Texas
APPRBVED:
DAVID M. KENDALL, Chairman
Opinion Commirtee