Page 189 - Watauga FY21 Budget
P. 189
SPECIAL REVENUE FUNDS
MUNICIPAL COURT TRUANCY PREVENTION – FUND 27
The Municipal Court Juvenile Case Manager Fee was established in the Texas
Legislative session to allow a $5 assessment on fines for misdemeanor offenses. The
assessment allows municipalities to fund the salaries for a juvenile case manager.
During the 2020 Legislative Session the name was changed to Truancy Prevention with
SB346.
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?
Where Does the Money Go?
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