Untitled Texas Attorney General Opinion, GA-0872

Grimes County Auditor Nichols asks five questions about auditor vs. commissioners court authority over county budgeting.
After budget adoption, a commissioners court may spend only in strict compliance with the budget or in an emergency.
Emergency budget amendments may be authorized only by the commissioners court for grave public necessity.
The auditor is tasked with enforcing the law governing county finances but has no statutory authority to countermand emergency amendments.
The notice for meetings must adequately notify the public of the subject to be considered, including any emergency action.
The opinion also addresses payroll clerical duties and who may countersign checks when the auditor is absent.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Can the auditor veto or refuse an emergency budget amendment?	Nichols contends authority to reject.	Abbott asserts emergency power lies with the court.	No; only the commissioners court may authorize emergency amendments.
Does the auditor’s duty to enforce county finance laws authorize refusal?	Nichols relies on enforcement duty.	Lieutenant Governor/AG says no to countermanding emergencies.	No; enforcement duty does not grant veto power over emergency amendments.
Is the notice of the meeting sufficient to announce an emergency budget action?	Notice described budget modification, not explicit emergency.	Notice may still be legally sufficient to alert action.	Notice can be sufficient to inform the public about the proposed action.
Can a human resources director be an appropriate official for payroll clerical duties?	A county officer may be assigned payroll clerical tasks.	No statute clearly authorizes HR director as officer for payroll clerical duties.	May be if the HR director is a county officer; otherwise not conclusively established.
Who may countersign a county check in lieu of the auditor?	Treasurer's office sought County Judge countersignature when auditor unavailable.	Auditor's duties cannot be delegated to non-assistants; assistants may countersign.	Only the auditor or qualified assistants may countersign checks.

Bexar Cnty. v. Hatley, 150 S.W.2d 980 (Tex. 1941) (emergency facts and deference to court’s emergency finding)
Navarro Cnty. v. Tullos, 237 S.W. 982 (Tex. Civ. App.-Dallas 1922) (auditor-court powers relation per statutory scheme)
Lower Colo. River Auth. v. City of San Marcos, 523 S.W.2d 641 (Tex. 1975) (notice sufficiency and adequacy for public notice of action)
Hunter v. Fort Worth Capital Corp., 620 S.W.2d 547 (Tex. 1981) (statutory enforcement and non-useless act doctrine)
Cox Enterprises, Inc. v. Bd. of Trs. of Austin Indep. Sch. Dist., 706 S.W.2d 956 (Tex. 1986) (requirement for detailed public notice for items of special public interest)