UNIFORM CHART OF ACCOUNTS Departments (Organizational Units) Page 1

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1 Departments (Organizational Units) Page 1 OVERVIEW: The department dimension is the second level of budgeting and accounting within a fund. This section of the Uniform Chart of s includes a listing of commonly used departments within a county and the suggested numbering parameters to be used for the related departments. Many counties have different departmental structures. Also, many use different departmental names for the same activity. In some cases, some of the departments listed in this section are divisions of departments. All counties use the department dimension to budget and account for expenditures within their respective counties. Counties who have chosen to utilize additional dimensions can use this dimension for the major responsibility centers within a county and use the program and service dimensions to break out subordinate areas within the major responsibility centers. GENERAL GOVERNMENT DEPARTMENTS: Legislative Judicial Board of Commissioners Courts Administration Conciliation Court Family Court Juvenile Court Guardian ad Litem Probate Court Traffic Court Other Courts Grand Jury Public Defender Law Library

2 Departments (Organizational Units) (Continued) Page 2 Law Clerk Executive County Administrator County Coordinator Executive Secretary County Manager Other County Administration Financial Administration Auditor Auditor-Treasurer Treasurer Internal Auditing Finance/ing External Auditing and ing Services Budgeting Purchasing General Administration Legal Human Resources/Personnel/Affirmative Action Officer Data Processing/Information Technology Central Duplicating Central Services Elections Risk Management/Insurance Public Information County Attorney Contracted Legal Services

3 Departments (Organizational Units) (Continued) Page 3 Other Legal Property Records and Control Assessor Recorder Surveyor Planning and Zoning Geographic Information Systems (GIS) Land Records Buildings and Plant Courthouse Operations Facilities Management/Physical Plant Maintenance Telecommunications Fairground s Buildings Other Buildings Other General Government PUBLIC SAFETY: Public Safety License Bureau/Motor Vehicle Veterans Services Vital Statistics Sheriff Criminal Investigation Boat and Water Safety Law Enforcement Coroner

4 Departments (Organizational Units) (Continued) Page Community Corrections County Jail Juvenile Facilities Probation and Parole Court Services Jail Canteen Victim Assistance Sentence to Serve Restitution Emergency Services PUBLIC WORKS: Highway Civil Defense Flood Control E-911 Emergency Medical Services Ambulance Weather Radio Highway Administration Engineering Highway Maintenance Highway Construction Equipment Maintenance Traffic Control Other

5 Departments (Organizational Units) (Continued) Page Sanitation HUMAN SERVICES: HEALTH: Waste Collection Waste Disposal Sewage Collection and Disposal Waste Management Recycling Composting Waste Treatment Environmental Monitoring Household Hazardous Waste Waste to Energy Human Services and Welfare Health General Administration Income Maintenance Individual and Family Social Services Community Health Nursing Services Maternal and Child Health Health Centers Mental Health Administration Women, Infants and Children

6 Departments (Organizational Units) (Continued) Page 6 CULTURE AND RECREATION: Cultural Library Museum Historical Society Auditorium Community Center Senior Citizens Recreation CONSERVATION: Parks Administration Parks and Recreation Recreational Facilities Agricultural and Natural Resources County Agricultural Society County Extension Service Soil and Water Conservation District County Watershed District Agricultural Inspection County Forester Land Use and Management Water Planning Drainage Resource Conservation and Development

7 Departments (Organizational Units) (Continued) Page 7 ECONOMIC DEVELOPMENT: Economic Development and Opportunity Economic Development Economic Development Authority Redevelopment Public Housing Housing Redevelopment Authority Economic Opportunity Job Training Job Programs Workforce OTHER NON-DEPARTMENTAL: Miscellaneous and Non-Departmental Debt Service--this would include principal payments, interest, paying agent fees, additional escrow payments, and debt issuance costs Intergovernmental (identify by function) Capital Outlay (identify by function) Suspense (temporary holding account)

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