Page 108 - CityofKennedaleFY23Budget
P. 108
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.
The Disaster Recovery Fund tracks transactions related to the Cares Act. About $1M was
received in prior years and is held in a liability account on the balance sheet. As expenditures
occur, the liability is relieved to revenue and nets against the expenditures. An additional $1M
is scheduled to be received in FY 23.
1 03
