UNIFORM CHART OF ACCOUNTS Departments (Organizational Units) Page 1

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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: 001-009 Legislative 010-029 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

Departments (Organizational Units) (Continued) Page 2 Law Clerk 030-039 Executive County Administrator County Coordinator Executive Secretary County Manager Other County Administration 040-059 Financial Administration Auditor Auditor-Treasurer Treasurer Internal Auditing Finance/ing External Auditing and ing Services Budgeting Purchasing 060-089 General Administration 090-099 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

Departments (Organizational Units) (Continued) Page 3 Other Legal 100-109 Property Records and Control Assessor Recorder Surveyor Planning and Zoning Geographic Information Systems (GIS) Land Records 110-119 Buildings and Plant Courthouse Operations Facilities Management/Physical Plant Maintenance Telecommunications Fairground s Buildings Other Buildings 120-149 Other General Government PUBLIC SAFETY: 200-249 Public Safety License Bureau/Motor Vehicle Veterans Services Vital Statistics Sheriff Criminal Investigation Boat and Water Safety Law Enforcement Coroner

Departments (Organizational Units) (Continued) Page 4 250-279 Community Corrections County Jail Juvenile Facilities Probation and Parole Court Services Jail Canteen Victim Assistance Sentence to Serve Restitution 280-299 Emergency Services PUBLIC WORKS: 300-389 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

Departments (Organizational Units) (Continued) Page 5 390-399 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 400-479 Human Services and Welfare 480-489 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

Departments (Organizational Units) (Continued) Page 6 CULTURE AND RECREATION: 500-519 Cultural Library Museum Historical Society Auditorium Community Center Senior Citizens 520-599 Recreation CONSERVATION: Parks Administration Parks and Recreation Recreational Facilities 600-699 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

Departments (Organizational Units) (Continued) Page 7 ECONOMIC DEVELOPMENT: 700-799 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: 800-899 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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