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OVERVIEW: LEOSE FUND
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.
FUND 34 LEOSE FUND
Account Description FY22 Actual FY23 Budget FY23 Est Actuals FY24 Budget
34-4094-00-00 LEOSE POLICE TRAINING 1,411 1,732 1,408 1,400
34-4401-00-00 INVESTMENT INCOME 11 15 21 21
TOTAL REVENUES $ 1,422 $ 1,747 $ 1,429 $ 1,421
Account Description FY22 Actual FY23 Budget FY23 Est Actuals FY24 Budget
34-5515-01-00 TRAINING/SEMINARS-LEOSE 2,307 17 1,590 1,500
TOTAL EXPENDITURES $ 2,307 $ 17 $ 1,590 $ 1,500
NET CHANGE IN FUND BALANCE $ (885) $ 1,730 $ (161) $ (79)
BEGINNING FUND BALANCE — OCT 1 $ 1,886 $ 1,001 $ 1,001 $ 840
ENDING FUND BALANCE — SEPT 30 $ 1,001 $ 2,731 $ 840 $ 761
CITYOFKENNEDALE.COM/BUDGET 95