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County Funds

Summaries

KP-0004
Ken Paxton

Absent a constitutional amendment, a county may not form and operate a county energy transportation reinvestment zone ("CETRZ"), a tax increment reinvestment zone ("TIRZ"), or a transportation reinvestment zone ("TRZ") to the extent that doing so utilizes a pledge of the captured increment of ad valorem taxes to fund a county tax increment reinvestment zone.|It is likely a court would conclude that, absent a constitutional amendment, a county may not form and operate a county energy transportation reinvestment zone ("CETRZ"), a tax increment reinvestment zone ("TIRZ"), or a transportation reinvestment zone ("TRZ") to the extent that doing so utilizes a pledge of the captured increment of ad valorem taxes to fund a county tax increment reinvestment zone.

KP-0012
Ken Paxton

Public notice of a proposed budget increase to a sheriff's salary prior to setting the sheriff's salary, subsection 152.013(b) of the Local Government Code requires a commissioners court to provide, and failure to do so invalidates any increase|Changes to the budget after it has been finally approved, subsection 111.010(b) of the Local Government Code prohibits the commissioners court from making|Required notice of the sheriff's proposed salary increase, if the Coke County Commissioners Court finally approved its budget prior to providing, the sheriff's salary for 2014-2015 must remain at the prior year's amount

KP-0016
Ken Paxton

Attorney's fees of county commissioners investigated for violation of the Texas Open Meetings Act

KP-0030
Ken Paxton

County attorney with criminal jurisdiction may, pursuant to section 41.005, Government Code, retain a commission on bond forfeiture collection

KP-0031
Ken Paxton

Scope of Local Government Code section 157.901 concerning county's duty to provide legal representation of county officers and employees

KP-0037
Ken Paxton

Under the common law, a county commissioners court has discretion to reimburse legal expenses incurred by a county commissioner in the defense of a criminal matter which results in a finding of not guilty if the prosecution was for actions that were within scope of official duties and defense is primarily for a county purpose and not a personal interest.

KP-0057
Ken Paxton

Participation in daily fantasy sports leagues is illegal gambling under Penal Code section 47.02.|Participants in traditional fantasy sports leagues may avail themselves of a statutory defense to prosecution under Penal Code subsection 47.02(b) when play is in a private place, no person receives any economic benefit other than personal winnings, and the risks of winning or losing are the same for all participants.|County indigent health care, commissioners court authority to adopt eligibility requirements

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

KP-0083
Ken Paxton

Transporting a body, a commissioners court is authorized to pay the cost of transporting a body to its final destination following an autopsy ordered by a justice of the peace only if a body is not claimed for burial or is to be buried at public expense, and if the Anatomical Board of the State of Texas does not require the body. Otherwise, the cost of transporting the body to its final destination is the responsibility of the person with the legal duty to inter the deceased, or that person's agent.

KP-0088
Ken Paxton

Forfeiture funds, expenditure of by State's attorney to investigate a juvenile detention center

KP-0091
Ken Paxton

Texas Constitution article III, section 52(a), a county entering into an agreement with Boys and Girls Clubs to provide the organization funding must ensure that the transfer is to accomplish a public purpose, retain public control over the funds to ensure the purpose is accomplished, and ensure that the county receives a return benefit, pursuant to|Family Code section 264.006, a county is authorized to provide services to and support of children in need of protection and care and may contract with other organizations to perform those services pursuant to

KP-0092
Ken Paxton

County taxes collected by an appraisal district pursuant to a contract under Tax Code subsection 6.24(b), interest earned on, belongs to the county and, as such, must generally be remitted to the county|Funds belonging to the county from a particular tax year, the accounting and remittance of, would depend at least in part on the terms of any contract entered into pursuant to Tax Code subsection 6.24(b) then in place.|Tax assessor-collector, the personal liability of, for funds held in the custody of the appraisal district is ultimately a question of fact dependent on various factors that cannot be ascertained in the opinion process of this office

KP-0101
Ken Paxton

A county equalization tax under former chapter 18, Education Code, appears to provide a county school board operating thereunder meaningful discretion with regard to the tax such that a court could determine that the tax is not constitutionally infirm under article VIII, section 1-e.

KP-0104
Ken Paxton

Display of the United States flag on county property, county has express authority to expend funds for

KP-0116
Ken Paxton

Holiday lighting and decorations, expenditure under Texas Constitution article III, section 52(a)|Literacy programs, county expenditure under Texas Constitution article III, section 52(a)|Establishment clause, county expenditure on holiday lights and decorations|Holiday lighting and decorations, authority to expend funds for|Literacy programs, authority to expend funds for

KP-0126
Ken Paxton

Forfeiture funds, expenditure by district attorney to replace carpet in county building

KP-0160
Ken Paxton

Commissioners court may not delegate its approval authority of payroll, claims, and other payments to county treasurer

KP-0162
Ken Paxton

Commissioners court may not fund the salary of a county fire marshal and safety coordinator position through revenue generated by a sales and use tax imposed pursuant to Tax Code chapter 324|County fire marshal and safety coordinator positions - Commissioners court may not fund the salary of those positions through revenue generated by a sales and use tax imposed pursuant to Tax Code chapter 324

KP-0172
Ken Paxton

Whether certain department meetings constitute budget preparation contrary to Local Government Code chapter 111 is fact specific and beyond purview of attorney general opinion|Common-law doctrine of incompatibility does not prohibit simultaneous employment as county employee and county budget officer

KP-0182
Ken Paxton

Authority of county to transfer funds from road and bridge account to general account to pay commissioner who performs road and bridge maintenance

KP-0203
Ken Paxton

County clerks and commissioners court have concurrent authority to collect certain payables under Code of Criminal Procedure article 103.003|Commissioners court authority to establish and supervise county collections department and delegate collection of money to private collections firm|Contract between commissioners court and private collections firm to collect money owed to the county

KP-0219
Ken Paxton

County authority to pursue public housing programs|Use of county funds to pursue public housing programs

KP-0230
Ken Paxton

Commissioners Court's use of Tax Code chapter 324 revenue to fund county health services

KP-0234
Ken Paxton

Funds received under Health and Safety Code section 401.244 are public funds|County's continuing oversight of funds disbursed to entity under Health and Safety Code subsection 401.244(b)(2)|Purchases made by nonprofit entity using funds received by County under Health and Safety Code section 401.244

KP-0237
Ken Paxton

Whether a particular expenditure satisfies Texas Supreme Court three-part test in Texas Municipal League is determination for commissioners court in the first instance subject to judicial review|County may not spend county tax revenue to contribute to operation of county hospital district|Whether providing law enforcement services, grounds maintenance, and library for independent school district primarily serves a county purpose

GA-0017
Greg Abbott

Juvenile proceeding under Juvenile Justice Code, court may order nonprevailing child or other nonprevailing party to reimburse county costs of serving summons in|Juvenile Justice Code, court may order nonprevailing child or other nonprevailing party to reimburse county costs of serving summons in proceeding under|Summons, juvenile court may order nonprevailing child or other nonprevailing party to pay costs of serving|Juvenile court may order nonprevailing child or other nonprevailing party to reimburse costs of serving summons in proceeding under Juvenile Justice Code

GA-0037
Greg Abbott

Freeze vacant positions in elected county officer's office unless officer fills position by promoting existing county employee or obtains commissioners court's special permission, commissioners court may not|Transfer funds from one line item to another existing line item, commissioners court may in absence of emergency|Amend adopted budget where county does not face emergency, commissioners court may transfer funds at any time, but may not|Discretionary authority to approve budgeted expenditure requested by county officer, commissioners court generally has

GA-0078
Greg Abbott

Online legal research services may be obtained using county law library fund under plan that also benefits private attorneys|Online legal research services which also benefits private attorneys, use of county library fund to obtain is not an unconstitutional use of public funds for private purposes|Online legal research services for public under plan that also benefits private attorneys, law library fund may be used to obtain

GA-0153
Greg Abbott

Money dedicated by constitution, statute, or grant terms to road and bridge purposes may not be diverted to other purposes|Where county attorney has no civil authority, commissioners court may employ private legal counsel to advise and represent county in civil matters without county attorney's consent|National grassland revenues, use of federal payments to county of

GA-0155
Greg Abbott

Additional fees paid to a court reporter, a district and county court at law court reporter may be paid salary as well as compensated for additional work performed without violating article III, section 53 of Texas Constitution|Additional fees paid to a court reporter, a district and a county court at law court reporter may be paid a salary as well as compensation for additional work performed without violating article III, section 53 of Texas Constitution|Court reporter is not an officer for purposes of article XVI, section 61 of Texas Constitution|Additional fees paid to a court reporter, a district and a county court at law court reporter may be paid a salary as well as compensated for additional work performed without it being a violation of article III, section 53 of Texas Constitution|Transcript prepared by a court reporter, a county may be required to pay fees for a transcript when the county itself is a party to litigation or when transcript is prepared for indigent|Additional compensation|Additional work performed|Officer|Salary

GA-0156
Greg Abbott

Venue project, authority of commissioners court to expand venue-project sales and use tax|Venue-project sales and use tax, authority of commissioners court to expend|Venue-project sales and use tax election, terms of the election pursuant to which county voters approved the tax constitute a contract with the voters and county is authorized to use venue-project funds for improvements only if the improvements are consis

GA-0207
Greg Abbott

Felony prosecutor supplement fund funded by fees collected by magistrates taking bail bonds, surety's entitlement to a refund|Felony prosecutor supplement fund funded by fees collected by magistrates taking bail bonds, whether refunds paid by county may be deducted from amounts county remits to comptroller|Felony prosecutor supplement fund funded by fees collected by magistrates taking bail bonds, whether surety should apply to county or state for refund and whether surety is entitled to interest|Fee imposed on bail bond sureties for prosecutor longevity pay and indigent defense, surety's entitlement to a refund; whether refunds paid by county may be deducted from amounts county remits to comptroller|Fee imposed on bail bond sureties for prosecutor longevity pay and indigent defense, surety's entitlement to a refund|Fee imposed on bail bond sureties for prosecutor longevity pay and indigent defense, surety's entitlement to a refund as of date prosecutor declines to prosecute or grand jury declines to indict

GA-0295
Greg Abbott

Ex officio road commissioner system, administration of roads under|No county roads in unincorporated area of one precinct, administration of roads under ex officio road commissioner system may continue when there are|Ex officio road commissioners of two precincts may not jointly hire employees to work in both precincts|Ex officio road commissioner may not contract with public or private entity to perform road work in precinct|Ex officio road commissioners, service by county commissioner as|Road and bridge fund, commissioners court has broad discretion to allocate among precincts, subject to judicial review and abrogation for abuse of discretion

GA-0388
Greg Abbott

County school funds, Chambers County may not contract with a bank to invest or manage its permanent school fund|County school funds, Chambers County may not contract with a bank to invest and manage its permanent school fund|County school lands, Chambers County may not contract with a bank to invest and manage its permanent school fund

GA-0436
Greg Abbott

Funds deposited as a cash bail bond, clerk is required to charge administrative fee for the return of

GA-0461
Greg Abbott

Procedural due process under the Mathews v. Eldridge factors, an indigent parent in termination proceeding is entitled to non-appellate transcripts of hearings and depositions when required by|Procedural due process under the Mathews v. Eldridge factors, an indigent parent in termination proceeding is entitled to non-appellate transcripts of hearing and depositions when required by|Court reporter's record for appeal, county is obligated to pay for when it has been ordered to do so by the court under the Family Code|County bears "reasonable expense" of non-appellate transcripts to which indigent parent in a termination proceeding is entitled

GA-0475
Greg Abbott

Hot check fund, authority to sponsor children's book with|Hot check fund, county attorney's authority to sponsor children's book with

GA-0489
Greg Abbott

Amicus attorney, indigent client, private suit affecting parent-child relationship|Attorney ad litem, indigent client, private suit affecting parent-child relationship|Guardian ad litem, indigent client, private suit affecting parent-child relationship|Compensation of appointed amicus attorney, attorney ad litem, guardian ad litem, private suit affecting parent-child relationship, indigent parents|Appointment, amicus attorney, indigent client, private suit affecting parent-child relationship|Appointment, attorney ad litem, indigent client, private suit affecting parent-child relationship|Appointment, guardian ad litem, indigent client, private suit affecting parent-child relationship|Indigence, compensation of appointed amicus attorney, attorney ad litem, guardian ad litem

GA-0518
Greg Abbott

Delinquent taxes as debt for purpose of statute authorizing a county to adopt competitive bidding rules refusing to contract with or entering into a contract with a person indebted to the county \r\n|Delinquent taxes as debt for purposes of statute precluding disbursement of county funds to person indebted to the county\r\n|Debt

GA-0523
Greg Abbott

Legal expenses, authority of commissioners court to pay legal expenses for criminal defense of criminal district attorney|Unbudgeted expenditure for legal expenses for criminal defense of criminal district attorney, commissioners court's authority to pay|Criminal district attorney is not an employee or officer of a "state agency, institution, or department," entitled to indemnity for legal expenses under chapter 104 of the Government Code

GA-0562
Greg Abbott

Gifts and donations, district attorneys generally lack authority to accept|Gifts and donations to compensate district attorney's employees, commissioners court's authority to accept

GA-0578
Greg Abbott

Annual state salary, individuals appointed as judges of newly created 444th and 445th Judicial District courts are entitled to|Payment of state's portion of salaries for individuals who will serve as district judges, commissioners court must approve|Showing of essentiality, degree to which district judges appointed to newly created judicial districts are entitled to supplemental salary payments, office space, and other perquisites of office depends upon a|Annual state salary, individuals appointed as judges of the newly created 444th and 445th Judicial District courts are entitled to|Appointment of judges for the 444th and 445th Judicial District courts, Governor is required to make appointments as vacancy exists in each court

GA-0602
Greg Abbott

Venue project, Terrell County may not borrow money to pay to construct|Venue project, Terrell County may not borrow money

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-0620
Greg Abbott

Individual members, before commissioners court adopts a budget it must provide written notice of proposed salary reduction to|Individual members of commissioners court, before commissioners court adopts a budget it must provide written notice of proposed salary reduction to|Salary grievance committee, before it adopts a budget the commissioners court must consider recommendations of|Salary change, failure to provide written notice to individual county officials of salary change prohibits commissioners court from altering salary from prior year

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-0638
Greg Abbott

Records management and preservation fee collected under Local Government Code sections 118.011 and 118.0216 and article 102.005(f) of Code of Criminal Procedure|Records management and preservation fee collected under article 102.005(f) of Code of Criminal Procedure, allocation to district clerk's recrods management and preservation fund|Records management and preservation fund, a county clerk may not expend money from the clerk's fund with the commissioners court's approval|Records management and preservation fund, a county clerk may not expend money from the fund without the commissioners court's approval|County clerk's records management and preservation fund, the treasurer may not pay a request by the county clerk to expend money from the fund unless the commissioner court has approved the expenditure|Records management and preservation fee collected under Local Government Code sections 118.011 and 118.0216 and article 102.005(f) of Code of Criminal Procedure, use and distribution of

GA-0639
Greg Abbott

Motor vehicle certificate of title fee, tax assessor-collector does not have authority to award fee as extra compensation to salaried employees

GA-0744
Greg Abbott

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

GA-0755
Greg Abbott

Legal fees of district attorney, state not obligated to pay under chapter 104 Civil Practices and Remedies Code; county has no duty to pay under Local Government Code section 157.901; forfeiture funds cannot be used to pay under Code of Criminal Procedure article 59.06(c)(1)|Legal fees of district attorney, county has no duty to pay under Local Government Code section 157.901|Legal fees of district attorney; county has no duty to pay under Local Government Code section 157.901|Forfeiture funds under Code of Criminal Procedure article 59.06(c)(1), cannot be used to pay legal fees for defense of district attorney\r\n|Legal fees of district attorney, state not obligated to pay under chapter 104 Civil Practices and Remedies Code

GA-0791
Greg Abbott

Common-law rule providing that interest follows principal applies to funds generated by operation of the jail commissary|Commissary, funds generated by operation of do not belong to the county for purposes of Local Government Code section 113.021|Commissary fund, interest accrued on is not severed from the fund pursuant to Local Government Code section 113.021|Sheriff’s control over jail commissary fund

GA-0814
Greg Abbott

Revenue from the sale of prepaid phone cards in the county jail commissary should be credited to the sheriff for the use of county jail inmates rather than to the general fund of the county|Prepaid phone cards, revenue from the sale of in the county jail commissary, should be credited to the sheriff for the use of county jail inmates rather than to the general fund of the county|Authority to adopt rule that increases the number of training hours required for an employee of a day-care center or group day-care home from that set out in statute

GA-0834
Greg Abbott

Demand deposits of local government are governed by chapter 2257 of the Public Funds Collateral Act rather than chapter 2256 of the Public Funds Investment Act

GA-0839
Greg Abbott

Authority of a county judge to unilaterally grant access to county financial records to a volunteer financial consultant

GA-0865
Greg Abbott

GA-0051 and GA-0620 correctly construed sections 152.013 and 152.016 of the Local Government Code|An elected county or precinct officer aggrieved by the setting of the officer’s salary may request a hearing before the salary grievance committee if, among other things, the request is delivered to the grievance committee chair within five days after the day the officer receives notice of the salary

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-0875
Greg Abbott

Money allocated from the state judicial fund into a county’s contributions fund must be used only for court-related purposes for the support of the statutory probate courts in the county|A county may not reduce the amount of funds provided for the support of the statutory probate courts in the county because of the availability of funds from the county’s contributions fund|Allocated judicial funds, a county may not use the allocated judicial funds contrary to the requirements established by statute

GA-0884
Greg Abbott

Appointment of counsel in criminal cases for non-indigent defendants

GA-0888
Greg Abbott

Expenses of nonresident witness in criminal proceeding, authority of prosecutor to advance without preapproval of the presiding judge

GA-0901
Greg Abbott

Sheriff may make expenditures from proceeds of commissary fund only to fulfill purposes described in section 351.0415, Local Government Code, but initial determination is with sheriff|Commissary fund, sheriff may make expenditures from proceeds of, only to fulfill purposes described in section 351.0415, Local Government Code, but initial determination is with sheriff

GA-0956
Greg Abbott

Property donated to crime victims\\' office can only belong to the county because a county commissioners court is the only body authorized to accept gifts|Whether a person has committed a crime in a particular circumstance is a question of fact that cannot be resolved in an attorney general opinion

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-0997
Greg Abbott

Bond forfeiture collections, Government Code section 41.005 authorizes a district attorney to separate a portion of as a commission without approval of the commissioners court|Commission on bond forfeiture collection shall be deposited in the county treasury in a fund to the credit of the person or department collecting the money|Commission on bond forfeiture collection, how to use, commissioners court may determine subject to any other legal restrictions on its authority

GA-1039
Greg Abbott

Pretrial intervention program funds collected pursuant to Code of Criminal Procedure article 102.0121 - expenditures must be made in accordance with a budget approved by the commissioners court and must relate to a defendant\\'s participation in or to administration of the program|County attorneys are authorized to collect a fee from any defendant participating in Code of Criminal Procedure article 102.0121 pretrial intervention program. Fees must be deposited into a special fund in the county treasury.|Criminal district attorneys are authorized to collect a fee from any defendant participating in Code of Criminal Procedure article 102.0121 pretrial intervention program. Fees must be deposited into a special fund in the county treasury.|District attorneys are authorized to collect a fee from any defendant participating in Code of Criminal Procedure article 102.0121 pretrial intervention program. Fees must be deposited into a special fund in the county treasury.|County attorneys, criminal district attorneys and district attorneys are authorized to collect a fee from any defendant participating in Code of Criminal Procedure article 102.0121 pretrial intervention program. Fees must be deposited into a special fund in the county treasury.

GA-1076
Greg Abbott

Tax increment financing, use by counties|County energy transportation reinvestment zones

DM-0019
Dan Morales

Pay telephones in county jails, proceeds from should be paid into county treasury | Commissary

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-0096
Dan Morales

Investment functions, commissioners court may delegate to county officers or employees other than treasurer|County treasurer, commissioners court may not remove from process of investing county funds but may restrict authority of|Investing county funds, commissioners court may not entirely remove treasurer from process of but may restrict her authority

DM-0099
Dan Morales

Independent school districts are not authorized to deposit funds in the demand accounts of savings and loan associations|Institutions of higher learning are not authorized to deposit funds in the demand accounts of savings and loan associations|Municipalities are not authorized to deposit funds in the demand accounts of savings and loan associations|Counties are not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, municipality not authorized to deposit funds in the demand accounts of savings and loan associations|Savings and loan associations, municipalities, counties, independent school districts, and institutions of higher learning are not authorized to deposit funds in the demand accounts of|Depository, institution of higher learning not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, county not authorized to deposit funds in the demand accounts of savings and loan associations|Depository, school district not authorized to deposit funds in the demand accounts of savings and loan associations

DM-0133
Dan Morales

Attorneys fees, county may not reimburse private litigants for costs in suit involving county road right-of-way|County may not reimburse private litigants for costs in suit involving county road right-of-way

DM-0162
Dan Morales

Local prosecutor's forfeiture fund deposited with the county treasurer for placement in county depository (Affirmed by Tex. Att'y Gen. Op. No. DM-247 (1993))|Forfeiture fund deposited with the county treasurer for placement in county depository (Affirmed by Tex. Att'y Gen. Op. No. DM-247 (1993))

DM-0199
Dan Morales

Motor vehicle registration fee increase, funds must be deposited in the general fund of the county but are dedicated to office of tax assessor-collector to defray costs for administering motor vehicle registration laws|Motor vehicle registration fees deposited in general fund, commissioners court may not divert funds dedicated to office of tax assessor-collector, but has discretion to determine amount of appropriation

DM-0202
Dan Morales

Investment of funds in mutual funds holding only adjustable rate mortgages that obligate United States agencies|Investment in mutual funds holding only adjustable rate mortgages that obligate United States agencies|Mutual funds holding only adjustable rate mortgages that obligate United States agencies, authority of certain public entities to invest in

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-0258
Dan Morales

Unclaimed overpayments on property taxes collected by county, funds belong to county once the three year period of reclamation has lapsed under section 31.11 of Tax Code

DM-0317
Dan Morales

Travel expenses of forensic pathologist applicant, county commissioners court's authority to use county funds to pay|Travel expenses of forensic pathologist applicant, county commissioners court's use of public funds to pay

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-0431
Dan Morales

Election contest, county may not reimburse sheriff for legal fees incurred in defending|Contested election, county may not reimburse sheriff for legal fees

DM-0492
Dan Morales

County records management and preservation fund, expenditure for records management and preservation services performed by county clerk|Records management and preservation fund, expenditure for records management and preservation services performed by county clerk|Records management and preservation fund, commissioners court and county clerk must agree on use of|Records management and preservation fund, expenditure for microfilming records in county clerk's office

JC-0014
John Cornyn

Security hardware|Ejusdem generis, general words following particular terms will be limited in meaning by the particular terms under rule of|Courthouse security fund, clip-on microphones for deputy sheriffs' portable radios are not "security hardware" that commissioners court may purchase with monies from

JC-0031
John Cornyn

Court fees collected by district clerk, whether they constitute county funds that must be deposited in county treasury pursuant to statutory timetable is determined on fee by fee basis|District clerk court fees, whether they constitute county funds that must be deposited in county treasury pursuant to statutory timetable is determined on fee by fee basis

JC-0047
John Cornyn

Legal fees of district judge, state not obligated to pay; county may pay if county interests are at stake|Legal fees of district judge, county may pay if county interests are at stake|District judge, state not required to pay for defense of judge who retains private counsel without prior approval of Attorney General

JC-0080
John Cornyn

Conference registration fees and lodging expenses, county constitutionally may pay official's or employee's if commissioners court determines that the expenditure will serve a public purpose and attaches sufficient conditions to the expenditure|Salaries, county probably may not pay in advance of services being rendered|Public notices, county probably may pay publisher in advance of printing|Conference registration and lodging fees, county probably may pay|Public purpose, expenditure to private entity from county funds must serve and must be accompanied by conditions to ensure accomplishment of

JC-0082
John Cornyn

Volunteer fire department, commissioners court may purchase fire fighting equipment for or make payment to in absence of a contract if court determines the grant is constitutional|Volunteer fire department, commissioners court may purchase fire fighting equipment for or make payment to if court determines the grant is constitutional

JC-0084
John Cornyn

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

JC-0087
John Cornyn

Warrant may not be drawn in favor of justice of the peace against whom judgment for delinquent county property taxes has been entered until debt is paid|Warrant may not be drawn on county fund in favor of justice of the peace against whom judgment for delinquent county property taxes has been entered until debt is paid|Debt

JC-0089
John Cornyn

Lobbyist, commissioners court may use county funds to hire to lobby legislature

JC-0092
John Cornyn

Grants for economic development, authority of county commissioners court to make|Economic development grants that are the economic equivalent of a tax abatement, authority of county to make

JC-0125
John Cornyn

Incorporated city, sheriff has authority to provide law enforcement services throughout county, including areas within|Level of law enforcement services to be provided within different areas of the county, sheriff has reasonable discretion to determine|Law enforcement services in different areas of county, absent invidious discrimination based on suspect class, equal protection requires only that county government have rational basis for providing different levels of|County sheriff's provision of law enforcement services in incorporated municipality in county is not a gift or grant of

JC-0147
John Cornyn

Salary increases for officers and employees do not become effective until new budget is adopted by commissioners court, even if budget is not adopted until after start of new fiscal year

JC-0168
John Cornyn

Impermissible grant of public money, use of hot check fund to pay restitution that prosecutor, in error, failed to include in court order is|Hot check fund, statute does not permit prosecutor to use to pay restitution|Impermissible grant of public money, use of hot check fund to pay out restitution that prosecutor, in error, failed to include in court order is|Hot check fund, statute does not permit prosecutor to use to pay restitution to merchant|Hot check fund, use of to pay restitution that prosecutor, in error, failed to include in court order is impermissible grant of public money

JC-0173
John Cornyn

Fine assessed against defendant in criminal case, disposition of increase imposed by modification of community supervision terms|Plea bargain, effect on plea bargain when fine imposed is increased pursuant to modification of community supervision terms|Fine, disposition of increase imposed by modification of defendant's community supervision terms|Money received from increase in defendant's fine pursuant to modification of community service terms, disposition of

JC-0190
John Cornyn

Continuing education for local law enforcement officers, funds allocated for may not be diverted to the general fund of a county or municipality|Funds allocated for continuing education of local law enforcement officers may not be diverted to the general fund of a county or municipality

JC-0206
John Cornyn

Local government corporation not subject to competitive bidding requirements applicable to county or city that created it|Local government corporation created by county and funded with county funds not subject to competitive bidding requirements of County Purchasing Act|Local government corporation created by county not subject to competitive bidding requirements of County Purchasing Act

JC-0228
John Cornyn

Pauper's remains, county responsible to provide for disposition of even though decedent survived by a person listed in section 711.002(a) of the Health and Safety Code, in accordance with county rules|Deceased pauper's remains, county must provide for disposition of in accordance with county rules|Pauper's remains, county may adopt rules regarding disposition of and receipt of information from survivor|Pauper, county responsible to provide for disposition of remains of pauper even though decedent survived by a person listed in section 711.002(a) of the Health and Safety Code, in accordance with county rules|Agency of county, money received by may be put in special account in county depository if county commissioners court so orders|Seize assets, county may not seize assets from state of deceased pauper to cover costs of disposition of remains|Donations, county may receive as contribution toward disposition of deceased pauper's remains

JC-0231
John Cornyn

Electronic transfer, tax funds from tax assessor-collector's account in county depository to county treasurer may be made by|Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, treasurer may not initiate|Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, tax assessor-collector may initiate

JC-0250
John Cornyn

Motor vehicle registration fees must be credited to the county road and bridge fund and used as provided by section 502.108 of the Transportation Code|Surplus motor vehicle registration fees, a county that does not impose a road and bridge tax under article VIII, section 9(c) of the Texas Constitution may transfer surplus fees to any other county fund to use as authorized by article VIII, section 7-a of

JC-0253
John Cornyn

National forest revenues, allocation to school districts in county

JC-0269
John Cornyn

Storage and disposal fees for controlled substances paid as condition of community supervision are not analogous to "hot check" fund, and are to be deposited in county depository and budgeted according to ordinary county budgeting process

JC-0305
John Cornyn

Statutory county court-at-law supplemental salary funds, Comptroller need not pay further monthly installments to county that withdraws from program mid-year but may not transfer withdrawing county's share of year-end excess funds to other counties that p|Statutory county court-at-law supplemental salary funds, county that withdraws from program mid-year need not be paid monthly installment but is entitled to proportionate share of year-end excess funds

JC-0397
John Cornyn

Hot-check fund and state office supplement, county need not use county funds to pay the employer's share of employment taxes on assistant district attorney salary supplements paid from these sources|Salary supplements, district attorney who chooses to use hot-check fund and state office supplement for salary supplements is responsible for assuring compliance with federal law with respect to employment taxes on|State salary supplement, county may not pay the employer's share of employment taxes on the county judge's salary supplement from the monies provided by the state|State salary supplement for county judge, county may not pay the employer's share of employment taxes on state salary supplement from the monies provided by the state

JC-0432
John Cornyn

Reimburse city for expenditure for gifts to legislators, where county did not participate in decision to make the expenditure and did not determine whether it could serve a county purpose, county may not|Unconstitutional donation to city, county makes unconstitutional donation to city by reimbursing city for expenditure for gifts when county did not participate in initial decision to make the expenditure

JC-0439
John Cornyn

Nonprofit organization, county may not transfer public funds to in accordance with contract unless commissioners court determines that transfer will accomplish a public purpose that county has authority to accomplish and that adequate controls are in plac|County funds, county may not transfer to nonprofit organization in accordance with contract unless commissioners court determines that transfer will accomplish a public purpose that county has authority to accomplish and that adequate controls are in plac

JC-0444
John Cornyn

Groundwater conservation district confirmation election, Election Code provides that county will conduct election for monetary consideration; county is not authorized to pay for the election and may not make a donation or grant to the district for that pu|Confirmation election, county is not authorized to pay for the election and may not make a donation or grant to district for that purpose

JC-0459
John Cornyn

Juvenile justice alternative education program, county has no authority to negotiate discretionary expulsions that will be subject to placement in|Juvenile justice alternative education program, county's limited funding and supervision of juvenile board may have corresponding obligations with respect to|Juvenile justice alternative education program, county's authority to fund|Juvenile justice alternative education program, county's, school district's, and juvenile board's authority vis-a-vis|Juvenile justice alternative education program, school district not required to fund construction or facility for|Juvenile justice alternative education program, school district's authority to determine discretionary expulsions that will be subject to placement in

JC-0463
John Cornyn

Pretrial diversion fees, disposition of

JC-0503
John Cornyn

Status of "public road" entitled to county maintenance, whether a road has acquired that status through public use or implied dedication is a determination for the commissioners court in the first instance

JC-0524
John Cornyn

Multi-county administrative judicial region's "salaries, compensation, and expenses," commissioners court must pay county's pro rata share and has no authority to reduce county's share or to alter the administrative judicial region's budget

JC-0565
John Cornyn

Commissioners court approval of commissioner's expenditures, statute requiring such approval if a person other than incumbent commissioner is elected to office applies after a person other than the incumbent commissioner has been elected to the office in

JM-1262
Jim Mattox

Finder's fee, commissioners court may pay to person who locates buyer for county-owned real property sold at auction

JM-1263
Jim Mattox

County auditor may require use of county's employer identification number on all accounts in county depository in which funds belonging to the county are deposited|County's employer identification number, auditor may require use of on all accounts in county depository in which funds belonging to the county are deposited

KP-0261
Ken Paxton

With respect to specified programs authorized by section 381.004 of the Local Government Code for stimulating business and commercial activity in a county, the limitations on tax abatement agreements stated in subsection 381.004(g) do not apply to loans and grants made pursuant to subsection 381.004(h).

Loan and grants authorized by subsection 381.004(h) must comply with sections 52(a) and 52-a of article III of the Texas Constitution. Section 7 of article XI of the Texas Constitution may also impact how such loans and grants are structured, depending on the circumstances.

Subject to these constitutional limitations, subsection 381.004(h) leaves the duration and amount of economic development loans and grants to the commissioners court's budgetary discretion in the first instance.

KP-0271
Ken Paxton

The sheriff’s “exclusive control” of commissary funds under subsection 351.0415(b)(1) of the Local Government Code and his or her authority under subsection 351.0415(c) to “use commissary proceeds only” for statutory purposes gives the Hunt County sheriff the authority to initially determine whether an expenditure is authorized, subject to administrative review by the Commission on Jail Standards and judicial review under an abuse of discretion standard. 

A court would likely conclude that an expenditure of commissary funds under subsection 351.0415(c) is not arbitrary if the amount of the expenditure is reasonable in light of the performance of the authorized activities.

KP-0295
Ken Paxton

Revenue generated from inmate use of a PIN debit system to pay for phone time must be credited to the county’s general fund.

KP-0311
Ken Paxton

A county may call a bond election to fund improvements to city streets that are integral or a connecting link to the county’s roads or state highways.

KP-0358
Ken Paxton

Determination of threshold point triggering bidding requirements of County Purchasing Act

KP-0361
Ken Paxton

Constitutionality of paying a one-time bonus to administrative staff of county’s justices of the peace

KP-0374
Ken Paxton

Criminal Justice Division of Governor’s Office determines applicability of federal Justice Assistance Grant funds to pay overtime to constable serving as deputy sheriff

KP-0408
Ken Paxton

Interpretation of 2021-22 General Appropriations Act Rider 32 in relation to  unexpended funds locally collected and maintained by a community supervision and corrections department

KP-0429
Ken Paxton

Authority to determine software systems for county departments.

KP-0430
Ken Paxton

The mental states of reckless, knowing, or intentional suffice for the prosecution of the criminal offense in Local Government Code section 111.012

JS-0005
John Scott

A court would likely conclude that: (1) the acquisition of a vehicle dedicated to transporting inmates to and from medical and mental health appointments is a permissible use of commissary funds under Local Government Code subsection 351.0415(c)(5); and (2) a sheriff has authority to expend commissary funds without first seeking the approval of the commissioners court. Whether a commissioners court may use money from the general fund to pay insurance and maintenance costs on a vehicle depends on whether the expenditure is provided in the budget. Local Government Code subsection 263.152(a)(1) applies to county-owned property.

KP-0460
Ken Paxton

Concluding that refunds of court costs under Health and Safety Code subsection 571.018(j) are not limited by subsection 571.018(h) to costs associated with hearings and proceedings involving commitment.

KP-0464
Ken Paxton

The Mental Health Code assigns responsibility for costs associated with court-ordered mental health services. Pursuant to Health and Safety Code subsections 571.018(a) and (b), counties generally are responsible for paying filing fees for an application for court-ordered mental health services. However, subsection 571.018(i) authorizes a county to require that “a person” pay filing fees if the county first determines the fees relate to services from a private mental hospital. Under the Mental Health Code, a “person” does not include governmental entities. Accordingly, where services relate to a private mental hospital, a county may require medical facilities that are not governmental entities to pay application filing fees. 

Where a county is responsible for paying filing fees for an application for court-ordered mental health services, it need not pay such fees at the time the application is filed. However, where a county instead requires payment from a “person” pursuant to subsection 571.018(i)(1), that person must pay the fees at the time of filing.