We have an officeholder that would like to make employees responsible for cash shortages. Does anyone have policy language they like and what pit falls exist (like taking the employee below minimum wage)?

Take a look at section 155.001 of the Local Government Code, which authorizes a county commissioners court to allow certain deductions, including deductions if the commissioners court determines that the payment serves a public purpose.

Also see Tex. Atty. Gen. Op. DM-324 (1995), which says a justice of the peace may require as a condition of employment that an employee provide written acknowledgement and acceptance of liability for shortages in fee collections caused by the employee’s negligence or misconduct.

The officeholder should be aware, however, that the ultimate responsibility to account for and pay over money belonging to the county or state remains with the officeholder. But Mack is correct that there may be a subrogation right (essentially) to recover from the employee, in addition to the facts potentially supporting a theft or abuse of official capacity prosecution.

Thanks, that's just the type of insight I was seeking!