Inventory of county records, Kendall County Courthouse, Boerne, Texas Page: 9
xi, [1], 137, [1] p. : 1 map ; 28 cm.View a full description of this book.
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term, and has the primary responsibility of receiving and disbursing
county funds.2
COUNTY AUDITOR
The office of County Auditor is provided for in statutory
rather than constitutional law. Any county with a population of
35,000 or more, or taxable valuation in excess of $15 million, is
required to have an Auditor.1 Counties of lesser population may
create the office if so desired by Commissioners Court.2
The District Judge (or Judges) of the county appoints the
Auditor and has the authority to remove the Auditor for misconduct
or incompetency.3
The Auditor's main duties are the
general oversight of all books and records of
all the officers of the county, district or
state, who may be authorized or required by
law to receive or collect any money, funds,
fees, or other property for the use of, or
belonging to, the county; and he shall see
to the strict enforcement of the law governing
county finances.4
In counties of less than 225,000 population, the Auditor
estimates revenues and expenditures so that a county budget
can be formulated by Commissioners Court.5
NOTES TO RESEARCHERS
The major offices of county government in Texas have operated
for more than one hundred years now under the Constitution of 1876.
Historians and other researchers should remember, however, that the
state had three other constitutions in the period from 1845 to 1876
9
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Riney, James E.; Fortin, Maurice G.; Clarke, Joe K. & Marmion, Daniel. Inventory of county records, Kendall County Courthouse, Boerne, Texas, book, 1981; Denton, Tex.. (https://texashistory.unt.edu/ark:/67531/metapth25200/m1/21/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.