Page 74 - Forest Hill FY22 Annual Budget

SPECIAL REVENUE

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I 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.

I 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.

I 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.

I 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.

I 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.

I Park & Recreation
The Park Fund accounts for donations for park improvements.

I Police Special Investment Fund

The Police Community Relations Fund accounts for donations and community programs and
activities for crime awareness and prevention.

I 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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