Fund Descriptions and Structure

Dallas County accounts for its financial resources through the use of "funds," each of which has a self-contained set of accounts and an ending balance which is carried forward to the subsequent year. The County uses fund accounting to ensure and demonstrate compliance with financial and related legal requirements. Fund accounting budget controls and fiscal responsibility are the framework of the County's strong fiscal management and accountability.

For Dallas County's Fund Structure Diagram - a graphical representation of the budgetary fund structure - please click here.

The Operating Budget consists of 15 funds, although the most significant public service and financial decisions made by the Commissioners Court are embodied in the following five (5) funds:

General Fund - the general operating fund of the County and is always classified as a major fund. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Significant revenue sources include property taxes, charges for services, intergovernmental revenues, and investment income of idle funds. Primary expenditures are for general government, public safety, judicial, public welfare, health services, and capital acquisition.

The Permanent Improvement Fund - provides a dedicated funding source for maintenance of County infrastructures;

The Major Technology Fund - provides a dedicated funding source for major information technology;

The Major Capital Development Fund - provides a dedicated funding source to transition Dallas County from a debt-dependent capital structure to a program of all cash financing of large projects;

The Interest and Debt Fund - dedicated to repaying principal and interest on County debt;

Each of these funds receives a portion of the annual tax levied on all County property.

Academy for Academic Excellence - multi-year fund to account for state or federal grant funds received for the Academy for Academic Excellence

Alternative Dispute Resolution - used to pay for Alternative Dispute Resolutions as outlined by Texas State Statute

American Rescue Plan Act (ARPA) - used to account for funds received from the U.S. Department of Treasury to be used for the response efforts relating to local fiscal recovery from the COVID-19 pandemic pursuant to the American Rescue Plan Act of 2021

Appellate Justice System - operational fund used for filing fees to offset expenses associated with the Appellate Justice System

Community Supervision Fund - The State of Texas utilizes the County's payroll system to pay certain employees, This fund is basically a "pass through" of State resources.

Grant Fund - used to account for all grant-related expenditures, other than the Ryan White AIDS Services Grant

Historical Commission - used to pay for non-recurring costs associated with the preservation of museums, festivals, and other items with historical significance

HUD Section 8 - multi-year fund to account for HUD Section 8 grants received

Law Library - used to account for expenses, separate from the General Fund, associated with the Law Library

Road and Bridge Fund - used for operations of the four road districts and to provide a reserve for debt service on road bonds