Texas Attorney General Opinion: O-945 Page: 2 of 5
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Honorable Tom C. King, Page 2
the same can finally be paid into the Treasury. It is the
opinion of this department that until the specific fund to
which the money is properly belonging can be determined that
the same cannot finally be taken into the Treasury. In such
a case such money could be paid into the Suspense Fund even
though there was no question about the State's right to keep
said money. Our conclusion, in this respect, is based upon
an analysis of the statutes which outline the authority of
the Comptroller of Public Accounts and of the State Treasurer
in such a situation.
Article 4364, Vernon's Annotated Civil Statutes,
reads, in part, as follows:
"Accounts shall be kept for funds, a sep-
arate account for each fund, which shall be
credited with deposit warrants and charged
with pay warrants issued: Balances of such
accounts shall represent balances in the funds
after taking into consideration all warrants
issued. Accounts shall also be kept showing
the bonds or securities owned by each fund.
"SUSPENSE LEDGER.- A suspense ledger shall
be kept in which the accounts of the State
Treasurer shall be stated in respect to moneys
held by him pending the issuance of deposit
warrants and moneys and securities held other
than those for State purposes, for all which'
the Comptroller shall issue deposit receipts,
posting the same to this ledger. It shall
also include the accounts with heads of de-
partments for all moneys received by them and
deposited with the State Treasurer in suspense."
Article 4381, Vernon's Annotated Civil Statutes,
reads, in part, as follows:
"The State Treasurer shall cause the daily
totals of deposit warrants to be posted to the
proper fund and control accounts in the general
ledger. The Treasurer shall keep a 'transitrecord,' in which he shall record the essential
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: O-945, text, 1939; (https://texashistory.unt.edu/ark:/67531/metapth258126/m1/2/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.