Control of the preparation and processing of county warrants is vested by statute in the County Auditor of Harris County. V.T.C.S. art. 1656a. In counties having a population of 190,000 or more the auditor is to “prescribe the system of accounting for the county and the forms to be used by the District Clerk,~ the District Attorney and all county and precinct officers. . . in the collection and disbursement of county revenues.” He is given power to “adopt and enforce such regulations . . , as he may deem essential to the speedy end proper collection and checking of, and accounting for, the revenues and other funds and fees belonging to the county. . . .” See Attorney - General Opinion C-218 (1964).

The Harris County Commissioners Court has no authority to assign the preparation of Harris County warrants to any officer or department, since the county auditor has responsibility for the preparation of the warrants. See V.T.C.S. art. 1650. The rule is the same for the preparation of warrants for the Harris County Flood Control District. Article 8280-120, section 8 makes applicable to the district “all existing [sItate fllaws . . . applicable to . . . the receipt and disbursement of, and accounting for, public funds in Harris County.”

SUMMARY The Commissioners Court of Harris County has no authority to assign the preparation of Harris County or p. 4944 *2 Honorable Joe Resweber - Page 2 Cl-1242)

Harris County Flood Control Iktrict warrants to any officer or department, since the co&y auditor has responsibility for preparation of the warrank

Very truly yours, Attorney General of Texas APPROVED:

C. ROBERT HEATH, Chairman

Opinion Committee

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