Page 144 - CITY OF WATAUGA, TEXAS ANNUAL BUDGET PORTRAIT

MUNICIPAL COURT TRUANCY PREVENTION

FUND 27

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

Fund Balance, October 1 $ 71,002 $53,671 $35,721 $34,287 $10,637
Revenues:
Truancy Prevention Fee 13,597 14,900 17,000 15,200 16,000 -5.9%
Interest Earnings 3,402 2,696 3,000 1,700 2,000 100.0%
Operating Revenues $ 16,999 $ 17,596 $ 20,000 $ 16,900 $ 18,000 -10.0%

Total Available Resources $ 88,001 $ 71,267 $ 55,721 $ 51,187 $ 28,637 -48.6%

Expenditures:
Personnel 24,283 27,274 30,400 27,050 11,250 -63.0%
Contractual/Sundry 10,046 9,706 11,500 13,500 14,000 21.7%
Operating Expenditures 34,330 36,980 41,900 40,550 25,250 -39.7%

TOTAL OPERATING & TRANSFERS $ 34,330 $ 36,980 $ 41,900 $ 40,550 $ 25,250 -39.7%

Fund Balance, September 30 $53,671 $34,287 $13,821 $10,637 $3,387

CHANGE IN FUND BALANCE ($17,331) ($19,384) ($21,900) ($23,650) ($7,250)

144