Local Government Tools

Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 2
General Government

This section of the Chart of Accounts includes activities associated with the administrative, financial and physical support of the county.

This function includes the following five sub-function/sub-program areas:

  • General Administration;
  • Financial Administration;
  • Tax Administration;
  • Facilities Management; and
  • Election Administration.

General Administration

This sub-function includes 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 document reproduction.

County offices and departments whose activities may be included in this sub-function include:

  • County Judge;
  • County Commissioners;
  • Commissioners Court General Administration;
  • Information and Telecommunications;
  • Human Resource Management;
  • County Clerk – Recording;
  • Civil Service Commission;
  • Contingency Reserves; and
  • Risk Management.

Financial Administration

The financial administration sub-function includes activities associated with the financial management of the county including auditing, accounting, budgeting and purchasing activities.

Offices and departments which may be included in this sub-function include:

  • County Auditor;
  • County Treasurer;
  • Planning and Budget;
  • Purchasing and Inventory Management;
  • Cash Management and Investments; and
  • Debt Management.

Tax Administration

Activities associated with the administration of tax collection, including the contribution to the central appraisal district and any contracted collection efforts, should be included in this sub-function.

Offices or departments that may have activities reported in this sub-function are:

  • Tax Assessor – Collector;
  • County Attorney – Tax Collection Division; and
  • Tax Sales.

Facilities Management

This sub-function includes all activities associated with the maintenance of county buildings except corrections, roads and bridges, parks and recreational facilities.

One department whose activities would be included here is Facilities Management.

Election Administration

The Election Administration sub-function covers activities associated with the administration of an election such as registering voters and holding general, primary and special elections.

Departments or office divisions that may be included in this sub-function are:

  • Elections Administrator; and
  • Voter Registrar.
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