Page 143 - CITY OF WATAUGA, TEXAS ANNUAL BUDGET PORTRAIT

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

Fund Balance, October 1 $ 138,217 $140,742 $135,824 $142,333 $129,083
Revenues:
Municipal Court Technology Fee 10,888 11,921 15,000 13,000 13,000 -13.3%
Interest Earnings 6,833 7,474 5,000 5,200 6,000 20.0%
Operating Revenues $ 17,722 $ 19,395 $ 20,000 $ 18,200 $ 19,000 -5.0%

Total Available Resources $ 155,939 $ 160,137 $ 155,824 $ 160,533 $ 148,083 -5.0%

Expenditures:
Supplies 0 0 0 0 0 0.0%
Maintenance 0 0 0 0 1,250
Contractual/Sundry 4,710 4,484 9,050 7,350 8,700 0.0%
Capital 10,487 13,320 24,100 24,100 18,800 0.0%
Operating Expenditures 15,197 17,804 33,150 31,450 28,750 -13.3%
Transfer to Internal Service (Equipmen 0 0 0 0 0

TOTAL OPERATING & TRANSFERS $ 15,197 $ 17,804 $ 33,150 $ 31,450 $ 28,750 -13.3%
Fund Balance, September 30 $140,742 $142,333 $122,674 $129,083 $119,333

CHANGE IN FUND BALANCE $2,525 $1,591 ($13,150) ($13,250) ($9,750)

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