Page 229 - CityofWataugaAdoptedBudgetFY24

SPECIAL REVENUE FUNDS

MUNICIPAL COURT TRUANCY PREVENTION – FUND 27

The Municipal Court Juvenile Case Manager Fee was established in the Texas
Legislative session to allow a $5 assessment on fines for misdemeanor offenses. The
assessment allows municipalities to fund the salaries for a juvenile case manager.
During the 2020 Legislative Session the name was changed to Truancy Prevention with
SB346.

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 TRUANCY 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 $ 92,656 $ 82,556 $69,856 $71,002 $52,252
Revenues:
Truancy Prevention Fee 19,461 18,734 20,000 17,000 17,000 -15.0%
Interest Earnings 71 524 0 0 0 0.0%
Operating Revenues $ 19,532 $ 19,259 $ 20,000 $ 17,000 $ 17,000 -15.0%

Total Available Resources $ 112,188 $ 101,815 $ 89,856 $ 88,002 $ 69,252 -22.9%

Expenditures:
Personnel 20,010 21,157 24,610 24,250 26,650 8.3%
Contractual/Sundry 9,622 9,656 11,500 11,500 11,500 0.0%
Operating Expenditures 29,632 30,813 36,110 35,750 38,150 5.6%

TOTAL OPERATING & TRANSFERS $ 29,632 $ 30,813 $ 36,110 $ 35,750 $ 38,150 5.6%

Fund Balance, September 30 $82,556 $71,002 $53,746 $52,252 $31,102

CHANGE IN FUND BALANCE ($10,100) ($11,554) ($16,110) ($18,750) ($21,150)

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