As some of you know, DA offices receive payments from the Department of Human Services for prosecution of welfare fraud cases. Anyone know off the top of their head what law specifies that those payments go to a discretionary DA account rather than into the general fund of the county?

I double dog dare Brumley to get this one first.

Since the account is discretionary, it must be the law of parties.

Try Human Resource Code Sec. 22.0254. Your auditor will read it to apply only on those programs as specified in the statute, but will probably consider it to be a "special fund" (ie: dedicated to a specific purpose).

You might also look at the state's Appropriations Act. Sometimes there are guidelines related to the state's appropriation for a specific purpose.

Finally, a case cited in the annotations referenced in the case facts an ancient agreement (ca.mid-'80's) setting the amount of payment. If the county agreed to a certain disposition by contract, the contract may dictate the accounting treatment.