Page 60 - Forest Hill FY20 Annual Budget
P. 60
CITY OF FOREST HILL
OTHER FUNDS
Special Revenue
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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