Untitled Texas Attorney General Opinion

,Honorable Noah Kennedy, Jr. OplnlonHo. w-154 County Attorney Nuece i County Be: Must the County Treasurer Corpus Christi, Texas upon demand of the County Auditor permit the Auditor to remove the cancelled bona books, cancelled bonds and coupons used dally by the Treasurer from the Treasurer’s office to the office of the County Audi- Dear Sir: tor? And related questions.

Your oplnlon request of May 22, 1957,presents the following questions: “1. Must the County Treasurer, upon demand of the County Auditor, permit the Auditor to re- move the cancelled bona books, cancelled bonds and coupons used daily by the Treasurer from the Treasurer’s office to the office of the County ;iudi.tor, or can the Treasurer insist that the check be made in the Treasurer’s office in order that the records and cancelled bonds ancl coupons not be removed from the Treasurer’s office? “2. Should the County Auditor demand that the bank statements and cancelled checks of the County’s operating funds from the County deposi- tory be given to him first, and the Auditor exam- ine them and deliver them to the County Treasurer for posting: or should the Treasurer receive such statemen~ts and cancelled checks from the deposi- tory post them and then submit them to the County Audi,“e or for examination? "3* Who is the custodian of the County’s sowri.ties that are kept in a lock box at the Cwc,ty depository, the Auditor or the County Treas- uer e? It The general duties of the County Auditor are set forth in Articles inclusive, 1651-1656, of Vernon’s Annotated Civil Statutes.

Honorable Noah Kennedy, Jr., page 2 ,(WM-154)

The general duties of the County Treasurer are set forth in Articles 1709-1714, Inclusive, of Vernon’s Aunotated Civil Statutes 0 The County .Auaitor by the statutes referred to above, has the duty of closely examI ning all the books and other rec- ords of the County Treasurer at least once in each quarter, the statutes specifying with partlcularlty how certain phases of the examination shall be conducted; and the County Treasurer, by Article 1653, Vernon’s Annotated Civil Statutes, is charged with the duty of giving the County Audltor “continual accesse i to the records kept by the County Treasurer. %ontlnual accessI means that the County Auditor may be present in the office of the County Treasurer at all times when that office is open. The County ,Auditor makes the final check on the re- ceipt and disbursement of County funds. His examination should be an-unfettered one* Dictum in Auneal of liinteu, 262 Pa. 322, 10.5 Atl. 293 (1918) states: “1-t is therefore the declared policy of the law that, where a question arises as to the ac- counts of a public officer, it is to the Interest of the public that no unnecessary obstacle should be placed in the way of making a proper lnvestlga- tion of these accounts.” There is no statutory provision authorizing the County Auditor to remove the cancelled bond books, cancelled bonds and coupons from the Treasurer’s office to the office of the County Auditor over the objection of the County Treasurer who is charged with their custody, Without authorLty or permission of the County Treasurer these items may not be removed. Bank statements and cancelled checks are a record of the transactions between depositor and depository. The deposl- tar, here the County Treasurer, Is the only one entitled to re- ceive this record. An audit Is a systematic examination of a set of records. The Auditor has not the right to receive the bank statements and cancelled checks direct from the depository, Article 1752, Vernon’s’ Annotated Civil Statutes, states that the County Treasurer I’. O . shall deliver the - D . seeuri- ties. o o of the county In his hands a . D to his successor in office. 0 ., *I’ mer v. &m&y of Gal e to 73 Tex. 216, 11 t&W. 188 (1889) holds that “These articles =I+ referring to the pres- er,t 1712, V.A.C.S. and associated articles) are sufficient to show, as we think, that It was contemplated that the County Treasurer AouLd be the custodian of the securities belonging to the school fund of the county.11

*. : Honorable Noah Rehnedjj, Jr.,, page 3 (Wbt-1%)

By similar reasoning the County Treasurer is the custodian of all securities belonging to the county, since the custodian would be the proper person to deliver the county's securities to the Treasurer's successor.

SUMMARY

The County Auditor may not remove the can- celled bond books, cancelled bonds and coupons from the office of the County Treasurer to his own office over the objections of the County Treasurer. The County Auditor may not demand the bank statement and cancelled checks of the couuty(s operatlug fund direct from the county depository. The County Treasurer is the custo- dim of the countyrs securities, kept at the county depository. Yours very truly, WILL WILSON AttorneyGeneral of Texas

-*John R, Lennan JRL:waxtwb Assistant APPROVEDt OPINION COMMITTEE: H. Grady Chandler, Chairman J. W. Wheeler Richard Wells Byron Pullerton REVIEZ#HDPORTHBATTORNEY GENERAL BY: Geo. P. Blackburn