Page 183 - Watauga FY21 Budget
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SPECIAL REVENUE FUNDS
MUNICIPAL COURT SECURITY – FUND 25
The Municipal Court Security Fund was established in the 1997 Texas Legislative
Session to allow a $3 assessment on all court fines paid. This fee was increased to
$4.90 during the 2020 Legislative Session with SB346. The assessment allows
municipalities to purchase security equipment such as surveillance cameras, bulletproof
glass, and Marshal cost for Municipal Court areas. The Municipal Building Security
Fees were assessed beginning in May 1999.
The fund is accounted for on the modified accrual basis of accounting. Revenues are
recorded when available and measurable, and expenditures are recorded when the
liability is incurred.
Where Does the Money Come From?
175
