Page 119 - CityofKennedaleFY26AdoptedBudget
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OVERVIEW: LEOSE FUND
The State Comptroller of Public Accounts collects and deposits proceeds from court costs into
the Law Enforcement Officer Standards and Education (LEOSE) account of the state treasury,
which is then distributed to local law enforcement agencies. Local agencies must use the funds
to provide continuing education or necessary training for law enforcement officers. Under the
Texas Occupations Code, twenty percent of the appropriated amount is distributed to all
participating agencies in equal shares, and eighty percent is distributed based on the number of
qualifying officers at each entity.
FUND 34 LEOSE FUND
Account Description FY24 Actual FY25 Budget FY25 Projected FY26 Budget
34-4094-00-00 LEOSE POLICE TRAINING 3,696 3,700 2,401 3,700
34-4401-00-00 INVESTMENT INCOME 122 90 92 90
TOTAL REVENUES $ 3,818 $ 3,790 $ 2,493 $ 3,790
Account Description FY24 Actual FY25 Budget FY25 Projected FY26 Budget
34-5515-09-01 TRAINING/SEMINARS-LEOSE 2,440 1,500 2,950 5,500
TOTAL EXPENDITURES $ 2,440 $ 1,500 $ 2,950 $ 5,500
NET CHANGE IN FUND BALANCE $ 1,378 $ 2,290 $ (457) $ (1,710)
BEGINNING FUND BALANCE — OCT 1 $ 849 $ 2,227 $ 2,227 $ 1,770
ENDING FUND BALANCE — SEPT 30 $ 2,227 $ 4,517 $ 1,770 $ 60
CITYOFKENNEDALE.COM/FINANCE 118
