Uniform Chart of Accounts for Texas Counties

October 2002

Appendix C
FDAC Recommended Action

Texas County Financial Data Survey

Susan A. Spataro, Presiding Officer Travis County Auditor Carole Keeton Rylander, Texas Comptroller Jim Allison, General Counsel County Judges and Commissioners Association of Texas Kathy Hynson, Fort Bend County, Treasurer Toni Jones, Yoakum County Treasurer Donald Lee, Executive Director Texas Conference of Urban Counties Andy Meyers, Fort Bend County Commissioner Sal Pendas, Angelina County Assistant Auditor Stan Reid, Director-County Information Project Texas Association of Counties Debbie Schneider, Tarrant County Budget Officer Tommy J. Tompkins, Harris County Auditor Skipper Wheeless, Runnels County Commissioner

August 26, 2002 The Honorable Carole Keeton Rylander Texas Comptroller of Public Accounts 111 E. 17th Street Austin, Texas 78774 Dear Comptroller Rylander Enclosed for your consideration is the Uniform Chart of Accounts for Texas Counties adopted by the Texas County Financial Data Advisory Committee (FDAC), in accordance with H.B. 2869 approved by the 2001 Legislature. Under provisions of H.B. 2869, the chart of accounts must be adopted and made available for counties no later than September 1, 2002. As you know, the uniform chart of accounts will be available for use by counties on a voluntary basis. This uniform chart of accounts should be considered the “first phase” of an ongoing process. The FDAC is continuing to work on the other charge of H. B. 2869, the question of reporting requirements imposed by state agencies on counties. A more detailed chart of accounts will be developed to supplement this initial framework with information designed to consolidate state reporting requirements. While the FDAC unanimously supports this initial document, the committee realizes additional work will be required and will continue to meet on a regular basis to develop consolidated county reporting recommendations. If you have any questions, please let me know, and I will be glad to schedule a committee meeting with you to review the committee’s work. Respectfully, Susan A. Spataro Presiding Officer

Texas County Financial Data Advisory
Committee Recommendations

The attached high-level chart of accounts has been developed to allow Texas counties to utilize a uniform system while not requiring significant revisions to your current financial system.

As stated in the cover letter, the objective of the uniform chart of accounts is to provide a level of uniformity and allow for accurate comparisons from one county to another.

The “office/department” column on the chart of accounts matrix represents the various departments/activities found in most counties. It is not recommended that you change budget practices only to adhere to this uniform chart of accounts. You should continue to use your current departments/activities; however, be able to group or roll up your current departments/activities into the uniform sub-function/sub-program. The “uniform” sub-function/sub-program is to then roll up to the higher level “uniform” function as shown on the chart of accounts.

For example, if you do not break down civil and criminal courts within county courts, simply develop an approximate percentage between civil and criminal for the uniform chart of accounts.

This initial uniform chart of accounts represents Phase I of the Texas County Financial Data Advisory Committee’s (FDAC) work in the development of a uniform chart of accounts and uniform financial reporting for Texas counties. Upon completion of Phase II all reports currently required by the state from counties will be identified. Phase II will also result in a recommended uniform financial reporting format.

Any questions concerning the uniform chart of accounts may be sent to the Texas Comptroller’s Local Government Assistance group at localgovt@cpa.state.tx.us or 1-800-531-5441, ext. 3-4679.

Proposed Uniform Chart of Accounts for Texas Counties 8/12/02 Committee Approved Final
Function	Function/Program Description	Sub-Function/Sub-Program	Sub-Function/ Sub-Program Description	Office/Department Included (for illustrative purposes only)
General Government	Activities associated with the administrative, financial and physical support of the county.	General Administration	Activities associated with the general administration of the county including the governing body and county infrastructure such as personnel, information systems, telecommunications, records management and reproduction of documents.	County Judge County Commissioners Comm Court Gen Admin Information & Telecomm Human Resource Mgmt Civil Service Comm Contingency Reserves Risk Management County Clerk - Recording Local registrar - Vital Statistics
		Financial Administration	Activities associated with the financial management of the county including but not limited to auditing, accounting, budgeting, and purchasing activities.	County Auditor County Treasurer Planning & Budget Purch & Inventory Mgmt Cash Mgmt & Investments Debt Management
		Tax Administration	Activities associated with the administration, collection taxes (including the contribution to the central appraisal district and any contracted collection efforts).	Tax Assessor - Collector County Attorney - Tax Coll Div Tax Sales
		Facilities Mgmt	Activities associated with the provision and maintenance of county buildings except corrections, road and bridge, and park and recreational facilities.	Facilities Management
		Election Administration	Activities associated with the administration of an election such as registering voters, holding general and primary and special elections.	Elections Administrator Voter Registrar
Justice System	Activities associated with the judicial responsibilities of the County including the courts system, prosecution and related programs. Note: If counties do not separate Criminal and Civil Justice they may provide estimates.	Criminal Justice	Activities associated with the judicial process involving criminal cases. This also includes activities associated with the provision of legal defense services to indigents.	District Courts - Criminal County Courts - Criminal Justice of the Peace Courts - Criminal Other Courts - Criminal District Clerk - Criminal County Clerk - Criminal District Attorney - Criminal County Attorney - Criminal
		Civil Justice	Activities associated with the judicial process involving civil cases. This also includes activities associated with the provision of legal defense services to indigents.	District Courts - Civil County Courts - Civil Justice of the Peace Courts - Civil Probate Courts Family Law Courts Other Courts - Civil Constables - Civil District Clerk - Civil County Clerk - Civil District Attorney - Civil County Attorney - Civil Dispute Resolution Domestic Relations (Child Support)
		Juvenile Services	Activities associated with the detention, shelter and probation services for juvenile offenders and activities associated with providing services for the prevention of child abuse, foster care, and treatment for eligible juveniles (not including indigent defense costs which are included in Justice System above).	County Judge - Juvenile Board Juvenile Public Defender Juvenile Court Juvenile Probation Child Protective Services Assessment Centers Placement Facilities
Public Safety	Activities associated with the protection of persons and property.	Law Enforcement	Activities associated with the direct enforcement of state statutes.	Constables - Criminal Sheriff - Law Enforcement Medical Examiner Forensic Services
		Emergency Mgmt Services	Activities associated with emergency management and response including disaster preparedness, fire protection, and homeland security.	Fire Marshall Fire Protection/Prevention 911 Services Emergency Planning & Coordination
Corrections & Rehabilitation	Activities associated with the confinement (including maintenance of county jail facilities), probation, counseling or other related programs available for adult offenders.	Housing & Booking	Activities associated with the incarceration of inmates including but not limited to maintenance and improvement of jail facilities, contract jails, provision of programs and services to inmates, and meeting basic needs of inmates.	Sheriff - Corrections
		Supervision	Activities associated with the supervision and rehabilitation of those offenders who are not incarcerated including but not limited to adult probation and pre-trial services.	Comm Supervision & Corr Pretrial Services Counseling Center
Health & Human Services	Activities designed to provide health care related services to those in need and promote the conservation and improvement of public health.	Health Care	Activities associated with the delivery of health care to the public including but not limited to providing health clinics, emergency medical services, indigent health care and related programs.	Health Services County Hospitals Emergency Medical Services
		Public Health	Activities involved in the conservation and improvement of public health including but not limited to regulation and inspection and vital statistics.	Health Inspections Animal Control
		Human Services	Activities associated with providing social, financial and physical assistance to those in need.	Human Services Veteran Services
Community & Economic Development	Activities directed toward providing economic development in the county including providing adequate housing and economic opportunities for disadvantaged citizens or businesses. Also includes cultural and recreational activities maintained for the benefit of residents and visitors of the county.	Economic Development	Activities associated with providing economic opportunities for citizens and businesses within the county. These may include providing facilities designed to promote business growth such as convention centers.	Business Opportunity Develop Economic Planning Convention Centers Exposition Centers Civic Centers Coliseums Sports Venues
		Housing & Urban Development	Activities associated with the provision of adequate housing including acquisition, furnishing, maintenance and operation of the public housing facilities and activities associated with the conservation and rehabilitation of existing neighborhood structures and facilities.	Community Dev & Planning Urban Redevelopment
		Parks & Recreation	Activities associated with providing public parks, and other recreational facilities (such as swimming pools and tennis courts) within the county and activities associated with providing recreational activities (such as organized athletics, individual participant sports and indoor and outdoor games of various kinds).	Parks Recreational Services Cultural Services Zoos
		Libraries	Activities involved in the administration of public libraries within the county including library extensions and special collections.	Libraries
		Culture & Education	Activities designed to provide educational opportunities for the citizens of the county.	Educational Services Historical Commission Museums Cooperative Extension
Infrastructure & Environmental Services	Activities associated with the development and maintenance of the county's transportation systems, sub-division platting and review, conservation and development of natural resources and activities associated with providing sanitation services within the county.	Roads & Bridges	Activities associated with the building, maintaining or improving roads, highways, streets, tunnels and bridges within the county, including maintenance of road and bridge facilities (barns, yards). A separate distinction between construction and maintenance should be available.	Roads & Bridges Transportation Services Right of Way Acquisition Toll Roads
		Public Transportation	Activities associated with the provision of mass transit systems within the county.	Airports Busses Ports
		Drainage	Activities associated with the construction and maintenance of drainage facilities and flood plain management. A separate distinction between construction and maintenance should be available.	Flood Management Construction Maintenance
		Development & Regulation	Activities associated with platting and review and other regulations.	Sub-division platting
		Conservation & Natural Resources	Activities designed to conserve and develop such natural resources as water, soil, forests and minerals.	Natural Resources Soil & Water Conservation
		Sanitation	Activities associated with the removal and disposal of sewage and other types of waste including waste water and, landfills, transfer stations and OSSF permitting.	Waste Collection & Disposal Street Cleaning
		Waste Recycling	Activities designed to promote, develop and provide recycling services in the county.	Waste Recycling Programs