Page 245 - CityofWataugaAdoptedBudgetFY25

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
2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 FY2024-2025
Actual Actual Budget Projected Budget VS 2023-2024

Fund Balance, October 1 $ 29,719 $ 47,892 $ 59,592 $ 56,807 $41,207
Revenues:
Municipal Bldg Security Fees 17,934 13,167 15,000 16,000 15,000 0.0%
Interest Earnings 239 2,620 2,500 3,000 2,500 0.0%
Operating Revenues $ 18,173 $ 15,786 $ 17,500 $ 19,000 $ 17,500 0.0%

Total Available Resources $ 47,892 $ 63,678 $ 77,092 $ 75,807 $ 58,707 -23.8%
Expenditures:
Personnel 0 4,293 27,800 34,600 40,300 45.0%
Supplies 0 2,578 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 6,871 27,800 34,600 40,300 45.0%
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 $ - $ 6,871 $ 27,800 $ 34,600 40,300 45.0%

Fund Balance, September 30 $47,892 $56,807 $49,292 $41,207 $18,407

CHANGE IN FUND BALANCE $18,173 $8,915 ($10,300) ($15,600) ($22,800)

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