CHAPTER 84. COUNTY AUDITOR - Texas Statutes

LOCAL GOVERNMENT CODE

TITLE 3. ORGANIZATION OF COUNTY GOVERNMENT

SUBTITLE B. COMMISSIONERS COURT AND COUNTY OFFICERS

CHAPTER 84. COUNTY AUDITOR

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 84.001. EFFECT OF REFERENCE TO "DISTRICT JUDGES"; MAJORITY

VOTE REQUIRED. (a) In this chapter, a reference to district

judges means the district judges having jurisdiction in the

county.

(b) A majority vote of the district judges is required to

perform an act required or permitted of the district judges

unless the law specifically provides otherwise. If only one

district judge has jurisdiction in the county, the judge may act

alone.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Sec. 84.002. APPOINTMENT OF COUNTY AUDITOR. (a) In a county

with a population of 10,200 or more, the district judges shall

appoint a county auditor.

(b) In a county with a population of less than 10,200:

(1) the district judges may appoint a county auditor if the

judges determine that the county's financial circumstances

warrant the appointment; and

(2) the district judges shall appoint a county auditor if:

(A) the commissioners court finds that a county auditor is

necessary to carry out county business and enters an order in its

minutes stating the reason for this finding;

(B) the order is certified to the district judges; and

(C) the district judges find the reason stated by the

commissioners court to be good and sufficient.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 2001, 77th Leg., ch. 1167, Sec. 1, eff. Sept. 1,

2001.

Sec. 84.003. PROCEDURE FOR APPOINTMENT. (a) The district

judges shall appoint the county auditor at a special meeting held

for that purpose. If a majority of the judges cannot agree on the

selection of a person as county auditor, one of the judges shall

certify that fact to the governor, who shall appoint another

district judge to act and vote with the district judges to select

the county auditor.

(b) The clerk of the district court shall record the judges'

action in the minutes of the court and certify it to the

commissioners court. The commissioners court shall record in its

minutes the judges' action and an order directing the payment of

the auditor's salary.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Sec. 84.004. TERM. The term of office of a county auditor is

two years.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Sec. 84.005. PROCEDURE FOR APPOINTMENT AND TERM IN POPULOUS

COUNTY. (a) In a county with a population of 3.3 million or

more, the district judges shall hold a meeting for the purpose of

appointing a county auditor. For a county auditor to be

appointed, a majority of the district judges must be present at

the meeting and a candidate for the office must receive at least

a two-thirds vote of the district judges who are present and

voting at the meeting. Each judge may nominate any number of

candidates for the office.

(b) The term of office of the county auditor begins on January 1

of each odd-numbered year.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 10(a), eff. Aug. 28,

1989; Acts 2001, 77th Leg., ch. 669, Sec. 48, eff. Sept. 1, 2001.

Sec. 84.006. QUALIFICATIONS. (a) A county auditor must be:

(1) a competent accountant with at least two years' experience

in auditing and accounting;

(2) thoroughly competent in public business details; and

(3) a person of unquestionably good moral character and

intelligence.

(b) Before making an appointment the district judges shall

carefully investigate and consider the person's qualifications.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(b), eff. Aug. 28,

1989.

Sec. 84.007. BOND AND OATH. (a) Before taking office and

within 20 days after the date of a county auditor's appointment,

the county auditor must execute a bond. The bond must be:

(1) a good and sufficient surety bond or a bond secured by two

or more good and sufficient personal sureties;

(2) in the amount of $5,000 or more;

(3) payable to the district judges;

(4) conditioned on the faithful performance of the duties of

county auditor; and

(5) approved by the district judges.

(b) The county auditor must take the official oath and a written

oath that lists the positions of public or private trust

previously held and the length of service in each of those

positions and that states:

(1) that he has the qualifications required by this chapter; and

(2) that he will not be personally interested in a contract with

the county.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Sec. 84.008. JOINT EMPLOYMENT OF COUNTY AUDITOR IN COUNTIES WITH

POPULATION OF LESS THAN 25,000. (a) Except as provided by

Section 84.005, the commissioners courts of two or more counties

may agree to jointly employ and compensate a county auditor.

(b) After the commissioners courts have determined that an

auditor is necessary in the disposition of county business and

after the agreement is made, the commissioners court of each

county shall enter in its minutes an order stating its

determination of the necessity and shall certify the order to the

district judges of the county. If the judges find the orders good

and sufficient, they shall appoint the county auditor by an order

recorded in the minutes of the district courts of all counties

party to the agreement. The district clerk of each county shall

certify the order to the commissioners court of that county, who

shall record the order in its minutes.

(c) The county auditor is appointed for a term beginning on the

day of appointment.

(d) In matters required by this section to be done by the

district judges, a majority vote of the judges controls.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1997, 75th Leg., ch. 541, Sec. 1, eff. May 31,

1997.

Sec. 84.0085. CONTINUING EDUCATION. (a) During each full term

of office, a county auditor must successfully complete at least

40 classroom hours of instruction in courses relating to the

duties of the county auditor and accredited by the Texas State

Board of Public Accountancy as continuing professional education

credits for certified public accountants. On the completion of

the courses and the accumulation of the continuing professional

education credits, the county auditor must certify that fact to

the district judges.

(b) For purposes of removal for incompetency under another law,

"incompetency" in the case of a county auditor includes the

failure to complete the courses in accordance with this section.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 11(b), eff. Aug. 28,

1989.

Sec. 84.009. REMOVAL. (a) A county auditor may be removed from

office and a successor appointed if, after due investigation by

the district judges who appointed the auditor, it is proven that

the auditor:

(1) has committed official misconduct; or

(2) is incompetent to faithfully discharge the duties of the

office of county auditor.

(b) The district judges who appointed a county auditor under

Section 84.002(b)(2) or Section 84.008 may discontinue the

services of the auditor after the expiration of one year after

the date of the appointment if it is clearly shown that the

auditor is not necessary and the auditor's services are not

commensurate with the auditor's salary.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

SUBCHAPTER B. ASSISTANTS

Sec. 84.021. ASSISTANTS. (a) From time to time the county

auditor may certify to the district judges a list stating the

number of assistants to be appointed, the name, duties,

qualifications, and experience of each appointee, and the salary

to be paid each appointee. The district judges, after careful

consideration of the application for the appointment of the

assistants and after inquiry concerning the appointees'

qualifications, the positions sought to be filled, and the

reasonableness of the requested salaries, shall prepare a list of

the appointees that the judges approve and the salary to be paid

each. The judges shall certify this list to the commissioners

court, which shall order the salaries to be paid on the

performance of services and shall appropriate an adequate amount

of money for this purpose.

(b) If an emergency exists, the county auditor shall recommend

the appointment of temporary assistants, and after a hearing held

in accordance with Section 152.905, the district judges shall

determine the number, salaries, and duration of employment of the

assistants.

(c) An assistant must take the usual oath of office for faithful

performance of duty. The county auditor may require an assistant

to give a bond and may determine the terms of the bond. The bond

must run in favor of the county and the county auditor as their

interests indicate. The county shall pay for the bond.

(d) If only one assistant is appointed, the assistant, during

the absence or unavoidable detention of the county auditor, may

perform the duties required by law of the county auditor. If more

than one assistant is appointed, the county auditor may designate

the assistant to perform those duties during the absence or

unavoidable detention of the county auditor.

(e) The county auditor may discharge an assistant. The district

judges approving an appointment have the right annually to

withdraw the approval and change the number of assistants

permitted.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1989, 71st Leg., ch. 1169, Sec. 3, eff. Aug. 28,

1989.

SUBCHAPTER Z. MISCELLANEOUS PROVISIONS

Sec. 84.901. SUPPLIES. A county auditor may purchase, at the

county's expense and in the manner provided by law, necessary

ledgers, books, records, blank forms, stationery, equipment,

telephone service, and postage.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Sec. 84.902. AUDITOR TO KEEP CERTAIN HOSPITAL RECORDS IN COUNTY

WITH POPULATION OF 190,001 TO 200,000. If, in a county with a

population of 190,001 to 200,000, the financial records of a

municipal and county hospital located in the county must be kept,

the county auditor shall keep the records. If reports concerning

that hospital's financial records must be made to the governing

bodies of the municipality and county, the county auditor shall

make the reports.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 87(f), eff. Aug. 28,

1989.