Local Government Tools

Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 3
Justice System

This function includes all activities associated with the judicial responsibilities of the county including the courts system, prosecution and related programs. If counties do not separate Criminal and Civil Justice, they may provide estimates.

Criminal Justice

Activities associated with the judicial process involving criminal cases should be accounted for in this sub-function. This also includes activities associated with the provision of legal defense services to indigents.

Offices whose activities could be recorded here are:

  • District Courts – Criminal;
  • County Courts – Criminal;
  • Justice of the Peace Courts – Criminal;
  • Other Courts – Criminal;
  • District Clerk – Criminal;
  • County Clerk – Criminal;
  • District Attorney – Criminal; and
  • County Attorney – Criminal.

Civil Justice

This sub-function records activities associated with the judicial process involving civil cases. This also includes activities associated with the provision of legal services to indigents.

Offices or departments that may have activities that should be included in this sub-function include:

  • 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; and
  • Domestic Relations (Child Support).

Juvenile Services

This sub-function in the Justice System includes activities associated with the detention, shelter and probation services for juvenile offenders. Activities associated with providing services for the prevention of child abuse, foster care and treatment for eligible juveniles are also covered by this sub-function. Indigent defense and representation costs are not included here since they are already included in the Criminal and Civil Justice sub-functions.

Offices or departments which may have activities to report in this sub-function include:

  • County Judge - Juvenile Board;
  • Juvenile Public Defender;
  • Juvenile Court;
  • Juvenile Probation;
  • Child Protective Services;
  • Assessment Centers; and
  • Placement Facilities.
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