Page 106 - Microsoft Word - Budget FY 19
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CITY OF FOREST HILL
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for
particular purposes. As a governmental fund type, special revenue funds are accounted for and budgeted on a
modified accrual basis. Special revenue funds appropriations are adopted on an annual basis as part of the
operating budget.
JUVENILE CASE MANAGER FUND
The Juvenile Case Manager Fund accounts for the portion of fines for traffic violations that are restricted by State
Law to be used to finance the salary and benefits of a juvenile case manager.
MUNICIPAL COURT TECHNOLOGY FUND
The Municipal Court Technology Fund accounts for the portion of fines for traffic violations that are
restricted by State Law to be used for Municipal Court technology.
MUNICIPAL COURT SAFETY FUND
The Municipal Court Safety Fund accounts for the portion of fines for traffic violations that are restricted by State
Law to be used for Municipal Court security.
MOTEL TAX FUND
The Motel Tax Fund accounts for the motel taxes collected from hotels and motels located in the City of Forest
Hill. Motel taxes are restricted for use for the promotion of tourism and economic development in the City.
PARK FUND
The Park Fund accounts for donations for park improvements.
POLICE SPECIAL INVESTIGATION FUND
The Police Special Investigation Fund accounts for the use of police property seizures awarded to the City and
crime prevention.
POLICE COMMUNITY RELATIONS FUND
The Police Community Relations Fund accounts for donations and community programs and activities for crime
awareness and prevention.
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