Commissioners Court Meeting

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Meeting Date:	08/26/2019
Special Revenue Fund-Juvenile Drug Test Analysis Fund
Submitted for:	Lizette Torres	Submitted By:	Lizette Torres
Department:	Auditor

Subject:

Discussion and possible action to create a special revenue fund for the Juvenile Drug Test Analysis Fund in accordance with Texas Family Code 54.041 (4) (Detention Hearings and Orders Affecting Parents and Others) and establish a budget, by order, for revenues and expenditures in the amount of $21,711.00; and transfer program available funds of $108,302.68 and any other matters incident thereto. [Requested by Auditor]

New Fund	341188 - Urine Analysis Fees	$21,711.00
New Fund	432087 - Drug Evaluations	$21,711.00

Issue: Juvenile has receipts for urine analysis fees from Juvenile detention hearings in liability account #1001-207200 and need to segregate and establish budget for revenue receipts received and expenditures to cover future Juvenile drug test analysis.

Solution: Create special revenue fund to account and segregate resources related to program. Appropriate revenues and expenditures to be used for the purpose of Juvenile drug test analysis.

Result: Finalize special revenue fund and budget using proceeds for the purpose stated on this agenda item. Department will be able to enter program requisitions.

Background:

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Previous Court Action:

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Fiscal Impact

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