Letter from the Hudspeth County Attorney

While the county sheriff has authority to maintain certain funds outside of the county treasury, these funds are still subject to oversight and audit by the county auditor. In large counties it is possible for the county auditor to require his or her countersignature in addition to that of the sheriff when withdrawing funds from the sheriff’s accounts, but in counties with a population less than 190,000, unless otherwise provided for by statute, there is no authority to require an auditor’s signature on sheriff’s funds held outside the county treasury. Read.