- Houston Independent School District
- Departments
General Accounting
The General Fund is the District's principal fund, accounting for the majority of current operating expenditures. Recorded in the General Fund are transactions encompassing the approved current operating budget, related revenues, expenditures, assets, liabilities and fund balance. Financial transactions of the District are recorded in detail in the general ledger by objects and functions within projects and programs. This fund has often been described as an operating or current fund and includes revenues from an ad valorem local maintenance tax, state fund, and other sources such as tuition, fees and investment earnings.
The General Accounting area of the Controller's Office is responsible for collecting, compiling, organizing, tracking and paying District contracts and consultant / professional service agreements. This area is also responsible for processing expenditure transfer requests and all accounts receivable inquiries.
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