Page 228 - CityofWataugaAdoptedBudgetFY24

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.

MUNICIPAL COURT TECHNOLOGY FUND BUDGET SUMMARY

HISTORY PROJECTED YEAR BUDGET %CHANGE
2020-2021 2021-2022 2022-2023 202-2023 2023-2024 FY2023-2024
Actual Actual Budget Projected Proposed vs 2022-2023

Fund Balance, October 1 $ 126,372 $ 133,842 $138,492 $138,217 $135,117
Revenues:
Municipal Court Technology Fee 15,590 14,984 17,000 13,000 15,000 -11.8%
Interest Earnings 153 870 100 5,000 5,000 4900.0%
Operating Revenues $ 15,743 $ 15,854 $ 17,100 $ 18,000 $ 20,000 17.0%

Total Available Resources $ 142,115 $ 149,696 $ 155,592 $ 156,217 $ 155,117 -0.3%

Expenditures:
Supplies 0 0 0 0 0.0 0.0%
Contractual/Sundry 6,949 6,495 6,500 6,500 9,050 39.2%
Capital 1,324 4,984 14,600 14,600 15,850 8.6%
Operating Expenditures 8,273 11,479 21,100 21,100 24,900 18.0%

Transfer to Internal Service (Equipment) 0 0 0 0 0

TOTAL OPERATING & TRANSFERS $ 8,273 $ 11,479 $ 21,100 $ 21,100 $ 24,900 18.0%
Fund Balance, September 30 $133,842 $138,217 $134,492 $135,117 $130,217

CHANGE IN FUND BALANCE $7,470 $4,375 ($4,000) ($3,100) ($4,900)

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