Page 246 - CityofWataugaAdoptedBudgetFY25

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

Fund Balance, October 1 $ 133,842 $ 138,217 $135,117 $140,742 $135,842
Revenues:
Municipal Court Technology Fee 14,984 10,888 15,000 15,000 15,000 0.0%
Interest Earnings 870 6,833 5,000 5,000 5,000 0.0%
Operating Revenues $ 15,854 $ 17,722 $ 20,000 $ 20,000 $ 20,000 0.0%

Total Available Resources $ 149,696 $ 155,939 $ 155,117 $ 160,742 $ 155,842 0.5%

Expenditures:
Supplies 0 0 0 0 0.0 0.0%
Contractual/Sundry 6,495 4,710 9,050 9,050 9,050 0.0%
Capital 4,984 10,487 15,850 15,850 24,100 52.1%
Operating Expenditures 11,479 15,197 24,900 24,900 33,150 33.1%

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

TOTAL OPERATING & TRANSFERS $ 11,479 $ 15,197 $ 24,900 $ 24,900 $ 33,150 33.1%

Fund Balance, September 30 $138,217 $140,742 $130,217 $135,842 $122,692

CHANGE IN FUND BALANCE $ 4,375 $2,525 ($4,900) ($4,900) ($13,150)

226