Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 4
Public Safety

This function is used to record county activities associated with the protection of people and property.

Law Enforcement

Activities associated with the direct enforcement of state statutes should be included in this sub-function.

Offices and departments that have activities covered by this sub-function include:

• Constables – Criminal;
• Sheriff – Law Enforcement;
• Medical Examiner; and
• Forensic Services.

Emergency Management Services

This sub-function includes activities associated with emergency management and response including disaster preparedness, fire protection and homeland security.

Listed below are some of the offices and departments associated with this sub-function:

• Fire Marshal;
• Fire Protection/Prevention;
• 911 Services; and
• Emergency Planning and Coordination.