Page 241 - City of Watauga FY22 Adopted Budget
P. 241
SPECIAL REVENUE FUNDS
MUNICIPAL COURT TECHNOLOGY– FUND 26
The Municipal Court Technology Fee was established in the 1997 Texas Legislative
Session to allow a $4 assessment on all court fines paid. The fees were assessed
beginning October, 1999. The assessment allows municipalities to purchase and
maintain technology equipment for Municipal Court areas. This equipment includes
computer hardware and software. In 2003 this fee was updated to include the
maintenance of such technology improvements.
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?
232
