161.1812 Child Support Incentive Trust Fund.--
2(1) The Child Support Incentive Trust Fund is hereby created, to be administered by the Department of Revenue. All child support enforcement incentive earnings and that portion of the state share of Title IV-A public assistance collections recovered in fiscal year 1996-1997 by the Title IV-D program of the department which is in excess of the amount estimated by the February 1997 Social Services Estimating Conference to be recovered in fiscal year 1996-1997 shall be credited to the trust fund, and no other receipts, except interest earnings, shall be credited thereto. For fiscal years beginning with 1997-1998, in addition to incentive earnings and interest earnings, that portion of the state share of Title IV-A public assistance collections recovered in each fiscal year by the Title IV-D program of the department which is in excess of the amount estimated by the February 1997 Social Services Estimating Conference to be recovered in fiscal year 1997-1998 shall be credited to the trust fund. The purpose of the trust fund is to account for federal incentive payments to the state for child support enforcement 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 ss. 215.44-215.52, and retain all interest earnings in the trust fund. The department shall separately account for receipts credited to the trust fund. When all general revenue appropriations for the child support enforcement program have been shifted to the trust fund, then annually thereafter, on June 30, if revenues deposited into the trust fund, including federal child support incentive earnings, have exceeded state expenditures for the child support enforcement program administered by the department for the prior 12-month period, the revenues in excess of cash flow needs are transferred to the General Revenue Fund.
(2)(a) 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.
(b) All receipts relating to federal incentive payments in the department's Grants and Donations Trust Fund shall be transferred to the Child Support Incentive Trust Fund on July 1, 1996.
3(3) Notwithstanding any provision of subsection (1) to the contrary, for the 1998-1999 fiscal year only and exclusive of those revenues collected by caseload-backlog privatization efforts, in addition to incentive earnings and interest earnings, 29 percent of each distribution of the state share of Temporary Assistance to Needy Families (TANF) collections recovered in each fiscal year by the Title IV-D agency shall be credited to the trust fund. Once a total of $39.7 million in the state share of Temporary Assistance to Needy Families (TANF) collections has been distributed, 100 percent of any additional distributions shall be credited to the trust fund. This subsection is repealed on July 1, 1999.
History.--s. 1, ch. 95-111; s. 9, ch. 97-170; s. 4, ch. 97-259; ss. 2, 38, ch. 98-46.
1Note.--Section 2, ch. 95-111, provides that:
"(1) Pursuant to the provisions of Section 19(f)(2), Article III of the State Constitution, the Child Support Incentive Trust Fund shall, unless terminated sooner, be terminated on July 1, 1999.
"(2) Prior to the regular legislative session immediately preceding the date on which the trust fund is scheduled to be terminated, the Department of Revenue and the Governor shall recommend to the President of the Senate and the Speaker of the House of Representatives whether the trust fund should be allowed to terminate or should be re-created. These recommendations shall be based on a review of the purpose and use of the trust fund and a determination of whether the trust fund will continue to be necessary. A recommendation to re-create the trust fund may include suggested modifications to the purpose, sources of receipts, and allowable expenditures for the trust fund. The department's recommendation shall be made as a part of its legislative budget request to the Legislature pursuant to section 216.023, Florida Statutes. The Governor's recommendation shall be made as a part of the recommended budget presented to the Legislature pursuant to section 216.162, Florida Statutes.
"(3) If the trust fund is terminated, the Department of Revenue shall pay any outstanding debts or obligations of the trust fund as soon as practicable and the Comptroller shall close out and remove the trust fund from the various state accounting systems, using generally accepted accounting practices concerning warrants outstanding, assets, and liabilities."
2Note.--As amended by s. 4, ch. 97-259. Subsection (1) was also amended by s. 9, ch. 97-170, and that version reads:
(1) The Child Support Incentive Trust Fund is hereby created, to be administered by the Department of Revenue. All child support enforcement incentive earnings and that portion of the state share of Title IV-A public assistance collections recovered in fiscal year 1996-1997 by the title IV-D program of the department, which is in excess of the amount estimated by the February, 1997 Social Services Estimating Conference to be recovered in fiscal year 1996-1997, shall be credited to the trust fund, and no other receipts, except interest earnings, shall be credited thereto. For fiscal years 1997-1998 and 1998-1999, in addition to incentive earnings and interest earnings, that portion of the state share of Title IV-A public assistance collections recovered in each fiscal year by the Title IV-D program of the department, which is in excess of the amount estimated by the February, 1997 Social Services Estimating Conference to be recovered in fiscal year 1997-1998, shall be credited to the trust fund. The purpose of the trust fund is to account for federal incentive payments to the state for child support enforcement 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 ss. 215.44-215.52, and retain all interest earnings in the trust fund. The department shall separately account for receipts credited to the trust fund.
3Note.--Section 2, ch. 98-46, added subsection (3) "[i]n order to implement Specific Appropriations 406, 421, 2098, 2098A, and 2098B of the 1998-1999 General Appropriations Act."
