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Uniform Chart of Accounts for Texas Counties

October 2002

Chapter 7
Community and Economic Development

This function should include activities for providing economic development including adequate housing and economic opportunities for disadvantaged citizens or businesses. It also includes cultural and recreational activities maintained for the benefit of residents and visitors.

Economic Development

The Economic Development sub-function includes activities associated with providing economic opportunities for citizens and businesses within the county. These may include facilities designed to promote business growth, such as convention centers.

Some departments with activities that should be recorded in this sub-function are:

  • Business Opportunity Development;
  • Economic Planning;
  • Convention Centers;
  • Exposition Centers;
  • Civic Centers;
  • Coliseums; and
  • Sports Venues.

Housing and Urban Development

This sub-function covers activities associated with the acquisition, furnishing, maintenance and operation of public housing facilities and activities associated with the conservation and rehabilitation of existing neighborhood structures and facilities.

Departments that have activities reported in this sub-function include:

  • Community Development and Planning; and
  • Urban Redevelopment.

Parks and Recreation

The Parks and Recreation sub-function includes activities within the county associated with providing public parks and other recreational facilities such as swimming pools and tennis courts. Also included in this sub-function are organized athletics, individual participant sports and various indoor and outdoor games.

Departments with activities that should be reported in this sub-function include:

  • Parks;
  • Recreational Services;
  • Cultural Services; and
  • Zoos.


This sub-function includes activities involved in the administration of public libraries within the county including library extensions and special collections.

Culture and Education

Activities designed to provide educational opportunities are reported in this sub-function.

Programs and departments that may be included in this sub-function include:

  • Educational Services;
  • Historical Commissions;
  • Museums; and
  • Cooperative Extension Programs.

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