If my auditor and treasurer could accomplish it, my neck would be wrung, I would be stuffed and roasted. So, colleagues, give me your opinion!

The contract for electronic transfer of funds (that supposedly national contract mentioned earlier) has an exhibit that is, for all purposes, a signature card. Written for private industry, it called for a resolution of the BOard of Directors, the names of those authorized to move funds, and a signature of an "officer". I changed it to a commissioners court resolution and set it in such a way that, if the names needed to be changed the exhibit could be readopted with new names.

Treasurer and Auditor are in revolt. THey believe that they have the authority to specify the employees who will have that authority without commissioners court approval.

That seems wrong to me, especially since the commissioners do not have any control over who they hire.

What do the rest of you do? Does your auditor's new hire have the authority to move funds?

Lisa L. Peterson
Nolan County Attorney

You're correct. Control over county finances is a core aspect of "county business" over which the commissioners court has constitutional control (art. V, sec. 18(b)). As the case law points out, the auditor's approval of an expenditure is required, and the treasurer carries it out, but the decision about where county money goes (and who might have access to it other than the treasurer -- if that's really proper) rests with the court. And that authority/duty is not delegable, as I read the case law. An agent can be appointed to complete a specific transaction, but moving county money around is ultimately a budgetary decision. Again, that authority is vested with the commissioners court (as in the power to make budget transfers).

With that said, the auditor has some latitude to prescribe accounting procedures and, arguably, that may include the ability to create particular "funds" (as an accounting concept, rather than a monetary one). But that may not be what you're talking about.

Maybe they'll be nicer to you after some tryptophan and pie. Happy Thanksgiving!

and tis the season when I wonder why I not only volunteer to do this for 4 more years but spend hard earned money to do so....

You, Ray, the folk at TDCAA - you are the reason I can agree to do it all again...

Hope you are enjoying Dallas!

Lisa L. Peterson
Nolan County Attorney