Page 152 - Kennedale Budget FY21

FUND BUDGET: LEOSE FUND

The State Comptroller of Public Accounts collects and deposits proceeds from court costs into the Law
Enforcement Officer Standards and Education (LEOSE) account of the state treasury, which is then
distributed to local law enforcement agencies. Local agencies must use the funds to provide continuing
education or necessary training for law enforcement officers. Under the Texas Occupations Code, twenty
percent of the appropriated amount is distributed to all participating agencies in equal shares, and eighty
percent is distributed based on the number of qualifying officers at each entity.
34 | LEOSE FUND
2017–2018 2018–2019 2019–2020 2019–2020 2020–2021
REVENUES
ACTUAL ACTUAL APPROVED PROJECTED APPROVED
34-4094-00-00 LEOSE POLICE TRAINING GRANT 1,590 1,767 1,767 1,767 1,740
34-4401-00-00 INVESTMENT INCOME 2 31 - - -
TOTAL REVENUES $ 1,591 $ 1,799 $ 1,767 $ 1,767 $ 1,740

2017–2018 2018–2019 2019–2020 2019–2020 2020–2021
EXPENDITURES
ACTUAL ACTUAL APPROVED PROJECTED APPROVED
34-5515-01-00 TRAINING/SEMINARS - 1,650 1,650 1,650 1,650
TOTAL EXPENDITURES $ - $ 1,650 $ 1,650 $ 1,650 $ 1,650

REVENUES OVER (UNDER) EXPENDITURES $ 1,591 $ 149 $ 117 $ 117 $ 90

2017–2018 2018–2019 2019–2020 2019–2020 2020–2021
OTHER FINANCING SOURCES (USES)
ACTUAL ACTUAL APPROVED PROJECTED APPROVED
TRANSFERS IN (OUT) - - - -
TOTAL OTHER FINANCING SOURCES (USES) $ - $ - $ - $ -
NET CHANGE IN FUND BALANCE $ 1,591 $ 149 $ 117 $ 117 $ 90
RESTRICTED FUND BALANCE, OCT 1 155 1,747 1,894 1,894 2,012
RESTRICTED FUND BALANCE, SEP 30 1,747 1,895 2,012 2,012 2,102

FUND DETAIL: LEOSE FUND
34 | LEOSE FUND 2020-2021
REVENUES APPROVED
34-4094-00-00 POLICE TRAINING GRANT 1,740
RECEIVED FROM THE STATE LAW ENFORCEMENT
OFFICER STANDARDS AND EDUCATION (LEOSE) AND
BASED ON TOTAL NUMBER OF ELIGIBLE LAW
ENFORCEMENT POSITIONS. MUST BE UTILIZED TO
ENSURE THE CONTINUING EDUCATION OF PERSON
LICENSED UNDER CHAPTER 1701, OCCUPATIONS CODE
34-4401-00-00 INVESTMENT INCOME EARNING BASED ON AVG BALANCE/INTEREST RATES -
TOTAL REVENUES $ 1,740

34 | LEOSE FUND 2020-2021
EXPENDITURES APPROVED
34-5515-01-00 TRAINING/SEMINARS-LEOSE POLICE SUPERVISORY TRAINING 1,650
TOTAL EXPENDITURES $ 1,650

1 4 4