The following actions were taken at Tuesday's meeting of the Montgomery County Council. For further information, call 251-7900.

OFFICE OF LEGISLATIVE OVERSIGHT: The county's "charge-back" system, in which county agencies are allotted funds to acquire services and goods from other county agencies, is falling short of some objectives, the council's office of legislative oversight reported. The system is useful as an accounting system to identify most service costs and to apportion funds for services, but it does not allow for hidden costs such as rent or management time and other factors, staff members concluded.

The system shows department overexpenditures at the end of a fiscal year, the study said, but it does not account for the overspending. The study recommended that the county Office of Management and Budget review the system and recommend changes to the council. Among services operated under the system are the motor pool, the computer center and printing and mail services.

ADDITIONAL TEACHERS: The council approved a $440,000 emergency school board appropriation for 24 teaching and administrative positions and for textbooks because of the unexpected fall enrollment increase of 831 students. The teachers were hired in mid-September.

The council disapproved a school board request for an additional 12 1/2 teaching positions for the coming semester, noting that since October not all senior high classes have exceeded the average class size projected in the budget.

EAST JEFFERSON STREET: The council authorized acquisition of land for East Jefferson Street, a road planned between Montrose Road and Rollins Avenue in Rockville. The road is to connect the Twinbrook and White Flint Metro stations.

INDUSTRIAL REVENUE BOND: The council authorized a $950,000 industrial revenue bond for the Berliner Food Corp. to expand its Montgomery County Airpark facilities. The frozen food distributor wants to add 6,200 square feet of space and create 38 jobs over two years.

EMERGENCY SHELTER HEAD: The council scheduled a public hearing for 2 p.m. Jan. 14 on the hiring of an emergency shelter coordinator for the homeless for six months. The coordinator will be paid out of a $57,000 federal grant.

ROCK CREEK FOUNDATION: The council scheduled a public hearing for 2 p.m. Jan. 22 on a $125,000 extra appropriation to the Rock Creek Foundation, a nonprofit agency serving the mentally retarded.

ZONING PUBLIC HEARINGS: The council scheduled the following public hearings on zoning matters:

* Jan. 29, on legal documents required to transfer development rights, 2 p.m.

* Jan. 29, on deleting the license requirement for cemeteries, 2 p.m.

* Feb. 5, on allowing veterinary hospitals to operate in a CBD-1 zone, a high-density commercial zone. The hospitals were previously allowed in CBD zones, but a 1974 revision of the zoning code inadvertently disallowed them.

COMPOST FACILITY ODORS: The council approved a resolution for an emergency $1.1 million supplement to the Washington Suburban Sanitary Commission's capital budget to install an odor-control device and other improvements at the Montgomery County compost facility near Calverton, where odor problems have been reported.