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Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 5
Corrections and Rehabilitation

This function includes activities associated with the confinement, including the maintenance of county jail facilities, probation, counseling or other related programs for adult offenders.

Housing and Booking

The Housing and Booking sub-function covers activities associated with the incarceration of inmates including maintenance and improvement of jail facilities, contract jails, providing programs and services to inmates and meeting basic inmate needs.

The Sheriff – Corrections office is primarily included in this sub-function.

Supervision

The Supervision sub-function includes activities associated with the supervision and rehabilitation of offenders who are not incarcerated including adult probation and pre-trial services.

Departments whose revenues and costs are included in this sub-function include:

• Community Supervision and Corrections;
• Pretrial Services; and
• Counseling Center.