Page 227 - CityofWataugaAdoptedBudgetFY24

SPECIAL REVENUE FUNDS

MUNICIPAL COURT SECURITY – FUND 25

The Municipal Court Security Fund was established in the 1997 Texas Legislative
Session to allow a $3 assessment on all court fines paid. This fee was increased to
$4.90 during the 2020 Legislative Session with SB346. The assessment allows
municipalities to purchase security equipment such as surveillance cameras, bulletproof
glass, and Marshal cost for Municipal Court areas. The Municipal Building Security
Fees were assessed beginning in May 1999.

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.

MUNICIPAL COURT SECURITY FUND BUDGET SUMMARY

HISTORY PROJECTED YEAR BUDGET %CHANGE
2020-2021 2021-2022 2022-2023 2022-2023 2023-2024 FY2023-2024
Actual Actual Budget Projected Proposed VS 2022-2023

Fund Balance, October 1 $ 11,245 $ 29,719 $ 47,769 $ 47,892 $59,592
Revenues:
Municipal Bldg Security Fees 18,453 17,934 20,000 15,000 15,000 -25.0%
Interest Earnings 21 239 50 2,500 2,500 4900.0%
Operating Revenues $ 18,474 $ 18,173 $ 20,050 $ 17,500 $ 17,500 -12.7%

Total Available Resources $ 29,719 $ 47,892 $ 67,819 $ 65,392 $ 77,092 13.7%

Expenditures:
Personnel 0 0 26,500 5,800 27,800 4.9%
Supplies 0 0 0 0 0 0.0%
Contractual/Sundry 0 0 0 0 0 0.0%
Capital 0 0 0 0 0 0.0%
Operating Expenditures 0 0 26,500 5,800 27,800 4.9%

Operating Transfers-Out
To Internal Service Fund 0 0 0 0 0 0.0%
Total Operating Transfers-Out 0 0 0 0 0 0.0%

TOTAL OPERATING & TRANSFERS $ - $ - $ 26,500 $ 5,800 27,800 4.9%

Fund Balance, September 30 $29,719 $47,892 $41,319 $59,592 $49,292

CHANGE IN FUND BALANCE $18,474 $18,173 ($6,450) $11,700 ($10,300)

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