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CITY OF FOREST HILL
OTHER FUNDS
Special Revenue Overview
Special Revenue Funds are used to account for specific revenues that are legally restricted as to
expenditure for 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 (formerly called the Juvenile Case 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. We have established a new fund per House Bill 1950
for Court Security & Technology.
2026 Adopted
YOUTH DIVERSION FUND 4
Budget
JUVENILE CASE MANAGEMENT REV $(3,200.00)
INTEREST REVENUE $(5,000.00)
ADMN SERVICE FEE - $-
TOTAL YOUTH DIVERSION REVENUE FUND 4 $(8,200.00)
ADMN FEE-SALARIES, INS, IT, MORE $15,000.00
TOTAL YOUTH DIVERSION EXPENDITURES FUND 4 $15,000.00
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