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.  (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.
Amended by: 
Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 16.001, eff. September 1, 2011.

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.