61.1814 Child Support Enforcement Application and Program Revenue Trust Fund.—
(1) The Child Support Enforcement Application and Program Revenue Trust Fund is hereby created, to be administered by the Department of Revenue. The purpose of the trust fund is to account for Title IV-D program income and to support the activities of the child support enforcement program under Title IV-D of the Social Security Act. The department shall invest the money in the trust fund pursuant to s. 17.61 and retain all interest earnings in the trust fund. Notwithstanding the provisions of s. 216.301, and pursuant to s. 216.351, any balance in the trust fund at the end of any fiscal year shall remain in the trust fund and shall be available for carrying out the purposes of the trust fund. In accordance with federal requirements, the federal share of program income shall be credited to the Federal Government.
(2) With the exception of fees required to be deposited in the Clerk of the Court Child Support Enforcement Collection System Trust Fund under s. 61.181(2)(b)1. and collections determined to be undistributable or unidentifiable under s. 409.2558, the fund shall be used for the deposit of Title IV-D program income received by the department. Each type of program income received must be accounted for separately. Program income received by the department includes, but is not limited to, all of the following:
(a) Application fees of nonpublic assistance applicants for child support enforcement services.
(b) Court-ordered costs recovered from child support obligors.
(c) Interest on child support collections.
(d) The balance of the fee received under s. 61.181(2)(b)3. on non-Title IV-D cases required to be processed through the State Disbursement Unit after the clerkâs share is paid.