Utah Code 63A-3-506. Allocation of funds

(1)	Except as provided in Subsection (2), the money collected by the office less the office’s fees shall be allocated on a prorated basis to the various revenue types that generated the accounts receivable.

(i)	unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;

(ii)	a civil accounts receivable; and

(iii)

a civil judgment of restitution. See Utah Code 63A-3-501

Office: means the Office of State Debt Collection created in Section 63A-3-502. See Utah Code 63A-3-501

Past due: means any accounts receivable that the state has not received by the payment due date. See Utah Code 63A-3-501

(2)

Notwithstanding the requirements of Subsection (1):

(a)	federal cost allocation requirements for specific accounts receivable related to programs that are supported by federal funds take precedence over other cost allocation methods provided in this section; and

(b)	the office shall use interest and fees collected on past due accounts receivable as provided in Section 63A-3-505.

Renumbered and Amended by Chapter 79, 2011 General Session