Page 142 - CITY OF WATAUGA, TEXAS ANNUAL BUDGET PORTRAIT

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
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 FY2025-2026
Actual Actual Budget Projected Budget VS 2024-2025

Fund Balance, October 1 $ 47,892 $ 56,807 $41,207 $ 47,385 $24,285
Revenues:
Municipal Bldg Security Fees 13,167 14,406 15,000 14,500 17,000 13.3%
Interest Earnings 2,620 2,801 2,500 1,600 2,000 -20.0%
Operating Revenues $ 15,786 $ 17,207 $ 17,500 $ 16,100 $ 19,000 8.6%

Total Available Resources $ 63,678 $ 74,014 $ 58,707 $ 63,485 $ 43,285 -26.3%

Expenditures:
Personnel 4,293 26,629 40,300 39,200 42,250 58.7%
Supplies 2,578 0 0 0 0 0.0%
Contractual/Sundry 0 0 0 0 0 0.0%
Capital 0 0 0 0 0 0.0%
Operating Expenditures 6,871 26,629 40,300 39,200 42,250 58.7%

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 $ 26,629 40,300 $ 39,200 42,250 58.7%
Fund Balance, September 30 $56,807 $47,385 $18,407 $24,285 $1,035

CHANGE IN FUND BALANCE $8,915 ($9,422) ($22,800) ($23,100) ($23,250)

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