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OTHER FUNDS

Special Revenue Overview

Special Revenue Funds are used to account for specific revenues that are legally restricted as to
expenditure for particular purposes. As a governmental fund type, special revenue funds are
accounted for and budgeted on a modified accrual basis. Special revenue funds appropriations
are adopted on an annual basis as part of the operating budget.

Summary Court Special Revenue Funds

The Youth Diversion Fund, Court Technology Fund, and Court Safety Fund each account for the
portion of fines for traffic violations that are restricted by State Law to be used to finance the
Youth Diversion Manager (the City of Forest Hill Court Supervisor serves in this capacity), court
technology, and court safety, respectively. Budgeted amounts for each fund are shown below.

Summary Police Special Revenue Funds

The Police Explorer, Forfeiture, Community Relations, and Restricted Donations funds can only be
used with approval of the Police Chief and are generally used for community programs and
activities for crime awareness and prevention. The Police Standards & Education Fund receives
LEOSE, Law Enforcement Officer Standards & Education grant funds from the State of Texas and
can only be used for training for sworn officers, as approved by the Police Chief, in accordance
with State Law.

The Forest Hill Explorer Post 175 is nationally recognized as a work-based curriculum that teaches
introductory skills to young adults (ages 14 to 21, with a C grade point average or better) who
want a career in law enforcement. Participants learn leadership skills and assist Forest Hill Police
Officers with community events like National Night Out, traffic control, the Ride-Along program,
Explorer competitions (such as the annual Fort Worth Explorer SWAT Camp and Explorer
academies). The program is a partnership through the Boy Scouts of America, the Learning For
Life program, and the Forest Hill Police Department.

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