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Uniform Chart of Accounts for Texas Counties

October 2002

County Judges, County Commissioners, County Auditors,
County Treasurers, County Clerks, and Other Interested Parties

Fellow Texans:

Enclosed please find the first phase of the Uniform Chart of Accounts for Texas Counties. This was developed by the Texas County Financial Data Advisory Committee (FDAC) and adopted by my office, in accordance with H.B. 2869 approved by the 2001 Legislature. Under the provisions of that legislation, the chart of accounts is available for use by your county strictly on a voluntary basis.

This high-level Uniform Chart of Accounts should be considered the first phase of an ongoing process. The FDAC continues to work on the other charge of H.B. 2869, relating to reporting requirements imposed by state agencies on counties. A more detailed chart of accounts will be developed to supplement this initial framework with information designed to consolidate state reporting requirements. When the Committee completes this phase of their work, my office will issue an updated version of the Uniform Chart of Accounts.

If you have any questions regarding this matter, please contact my Local Government Assistance group by e-mail at or by phone at 1-800-531-5441, extension 3-4679.

Thanks for all that you do for Texas.


Carole Keeton Rylander's Signature
Carole Keeton Rylander
Texas Comptroller

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