Page 247 - CityofWataugaAdoptedBudgetFY25

MUNICIPAL COURT TRUANCY PREVENTION – FUND
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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
2021-2022 2022-2023 2023-2024 2023-2024 2024-2025 FY2024-2025
Actual Actual Budget Projected Budget VS 2023-2024

Fund Balance, October 1 $ 82,556 $ 71,002 $52,252 $53,671 $35,721
Revenues:
Truancy Prevention Fee 18,734 13,597 17,000 17,000 17,000 0.0%
Interest Earnings 524 3,402 0 3,000 3,000 100.0%
Operating Revenues $ 19,259 $ 16,999 $ 17,000 $ 20,000 $ 20,000 17.6%

Total Available Resources $ 101,815 $ 88,001 $ 69,252 $ 73,671 $ 55,721 -19.5%

Expenditures:
Personnel 21,157 24,283 26,650 27,250 30,400 14.1%
Contractual/Sundry 9,656 10,046 11,500 10,700 11,500 0.0%
Operating Expenditures 30,813 34,330 38,150 37,950 41,900 9.8%

TOTAL OPERATING & TRANSFERS $ 30,813 $ 34,330 $ 38,150 $ 37,950 $ 41,900 9.8%

Fund Balance, September 30 $71,002 $53,671 $31,102 $35,721 $13,821

CHANGE IN FUND BALANCE ($11,554) ($17,331) ($21,150) ($17,950) ($21,900)

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