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Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 6
Health Services and Human Services

Activities designed to provide health care related services to those in need and promote the conservation and improvement of public health are covered by this function of the chart of accounts.

Health Care

This sub-function covers activities associated with the delivery of health care to the public including health clinics, emergency medical services, indigent health care and related programs.

Departments included in this sub-function include:

  • Health Services;
  • County Hospitals; and
  • Emergency Medical Services.

Public Health

The Public Health sub-function includes activities involved in the conservation and improvement of public health including regulation, inspection and vital statistics.

Offices whose expenses should be included in this sub-function include:

  • Health Inspections; and
  • Animal Control.

Human Services

Activities associated with providing social, financial and physical assistance to those in need are reported in the Human Services function.

Offices that have activities that can be reported in this sub-function may include:

  • Human Services; and
  • Veteran Services.


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