Status Report. State of New Jersey Centralized Non-Tax Debt Collection, Fiscal Year 2015

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1 Status Report State of New Jersey Centralized Non-Tax Debt Collection, Fiscal Year 2015 Division of Revenue and Enterprise Services New Jersey Department of the Treasury September 30,

2 Table of Contents Introduction... 3 Overview of Non-Tax Debt Portfolio... 3 Agency Compliance Rates and Reporting... 6 Write-off Process... 8 Future Enhancements... 9 Conclusion... 9 APPENDIX Attachment 1 Summary of Agency Inventory Reports Attachment 2 N.J.S.A. 52:18-40 and 41 Attachment 3 N.J.A.C. 17:48 Attachment 4 Circular Letter OMB Attachment 5 FY 15 Write-off Table 2

3 Introduction Produced in response to requirements set forth in State law (N.J.S.A. 52:18 et seq.), this annual report outlines the status of New Jersey s centralized non-tax debt collection program, which is administered by the Department of the Treasury, Division of Revenue and Enterprise Services (herein referred to as, The Division ), as of the close of Fiscal Year Under the centralized program, executive branch agencies are required to collect amounts due from fees, fines, penalties, costs or other assessments. If an agency is unable to collect a debt within 90 days, it must transfer the debtor file to the Division in an electronic format on the 91st day for further collection efforts. In addition, each fiscal year, the Division must submit to the Governor and the Legislature a cumulative report reflecting the non-tax debt inventory information supplied by each agency per N.J.S.A. 17: Accordingly, this report includes the cumulative non-tax debt inventory information and focuses on the results of agency efforts to comply with the law, as well as the Division s own efforts to collect non-tax debt that agencies have transferred. Overview of Non-Tax Debt Portfolio Table 1 lists the outstanding non-tax debt for each participating agency, along with the amounts collected for 2015 and the previous fiscal year. 1 The outstanding debt amounts are net of amounts written off, and include debts that are not covered by the mandatory scope of the centralized program i.e., debts transferred on a voluntary basis by the agencies involved. The total amount of outstanding non-tax debt owed to the State of New Jersey at the close of Fiscal Year 2015 was $648 million. This represents an eight percent increase from the outstanding debt amount at the close of FY14. The increase is mostly attributable to $101 million in delinquent debt that University Hospital transferred to the Division in FY15. More than two thirds of the total outstanding debt, or $440 million, originates from the Department of Corrections, Office of the Public Defender and State Parole Board. The total amount of non-tax debt collected during Fiscal 2015 was $11.7 million. The total rate of collections as of the end of FY15 was 9.32%. 2 1 Fiscal Year 2014 collections include amounts recorded in Fiscal Year 2015 but paid in Fiscal Year Also, Table 1 will not reconcile with Table 2 because Table 1 includes voluntary transfer amounts. 2 rate of collections = Debt Collected From the Inception of the Program / Outstanding Debt 3

4 Table 1 DEPARTMENTS FY 2014 FY 2015 Outstanding Collection Collections Collections Debt Rate Agriculture $11, $11, $5, % Banking & Insurance Enforcement, Insurance, Real Estate $64, $309, $5,529, % Insurance Fraud $275, $265, $2,543, % Children and Families DYFS Agency Providers $53, $14, $1,126, % Employee Reimbursements $0.00 $0.00 $ % SOIL Unit $66, $32, $309, % Community Affairs Community Affairs - Housing $0.00 $21, $9,971, % Community Affairs - Fire Safety $1,498, $1,738, $15,935, % Community Affairs - Lead Inspection $755, $500, $5,543, % Corrections Employee Reimbursements $0.00 $0.00 $ % Maxed Offenders $799, $674, $248,441, % Environmental Protection Air Pollution $67, $8, $571, % CAFRA $0.00 $0.00 $1, % Clean Water Enforcement $30, $51, $2,203, % Construction Permits - Storm water $0.00 $ $ % Freshwater Wetlands $13, $11, $1,200, % Hazardous Waste $38, $10, $920, % Lab Certification Fines $7, $0.00 $237, % Medical Waste $0.00 $0.00 $25, % NJPDES $153, $86, $75, % Pesticides $0.00 $0.00 $8, % Radiation $0.00 $1, $65, % Right-to-Know $4, $1, $ % Site Remediation $263, $485, $4,253, % Safe Drinking Water $1, $ $56, % Solid Waste $625, $588, $2,059, % Spill Compensation $11, $10, $4, % SRWM Enforcement $ $0.00 $118, % State Forestry Services $0.00 $0.00 $1, % Stream Encroachment $0.00 $0.00 $18, % Toxic Catastrophe $0.00 $2, $ % UST $16, $11, $17, % Water Allocation $61, $16, $8, % Waterfront Development $0.00 $0.00 $ % Water Supply Management Fines $0.00 $0.00 $25, % 4

5 Table 1 (continued) DEPARTMENTS FY 2014 FY 2015 Outstanding Collection Collections Collections Debt Rate Human Resources Debt $146, $134, $569, % Human Services SOIL Unit**** $178, $100, $450, % Childcare $10, $11, $304, % Contribution to Care $0.00 $0.00 $ % Danielle's Law $ $0.00 $36, % Family Care $634, $ $366, % Skilled Sponsors $10, $477, $64, % Addiction Services $ $4, $1, % Mental Health Facilities $0.00 $ $ % Medicaid $544, $0.00 $11,777, % Off of State Controller - NJ FamilyCare $1, $149, $1,441, % Off of State Controller - Medicaid Fraud $0.00 $1, $382, % Labor and Workforce Development Health and Safety $14, $88, $3,682, % Wage and Hour Compliance $29, $104, $12,056, % Law and Public Safety Consumer Affairs $520, $184, $117,587, % Gaming Enforcement (formerly Casino Control) $7, $1, $469, % NJ Ethics Commission $0.00 $ $ % Office of the Public Defender $4,243, $3,214, $41,036, % State Police $0.00 $0.00 $6, % Lottery $145, $78, $1,271, % Military and Veterans Affairs $0.00 $0.00 $382, % State Parole Board Parole Board - Parolees $542, $436, $150,763, % SOMU Polygraph Testing $3, $3, $11, % Treasury Rate Council $1, $0.00 $26, % Revenue (Comm. Rec. Dishonored Checks) $0.00 $ $8, % Revenue (DEP Dishonored Checks) $1, $ $137, % Revenue (Judiciary Dishonored Checks) $2, $3, $144, % Risk Management $34, $32, $1,918, % Risk Management-Salary Overpayment $0.00 $ $24, % Transportation $771, $214, $2,174, % Hospital Debt $0.00 $1,578, $99,644, % TOTALS $12,668, $11,680, $648,377, % 5

6 Agency Compliance Rates and Reporting This section provides an overview of agency compliance rates with regard to the mandatory transfer provisions of the law. Table 2 shows the increase or decrease in the compliance rate for each of the participating agencies utilizing the mandatory debt transfer amount versus the actual amount of debt transferred for collection to the Division during Fiscal Years 2014 and While the overall compliance rate decreased slightly from 97.6% to 96.26%, as a general rule, State agencies continue to consistently submit their debt, maintaining a high compliance rate. The small decline in overall compliance is largely attributable to the addition of the Department of Community Affair s Bureau of Housing Inspection s submission of debt during FY2015. As the Bureau of Housing Inspection continues to submit its remaining debt to the Division, the overall compliance rate should increase. The Department of Environmental Protection, remains below the 90% substantial compliance rate, but the agency increased its compliance by 5% this year (improving from 73% to 78% compliance year over year, FY14 to FY15). The Division will continue to work with both agencies to reach at least a 90% compliance rate. The total combined outstanding (un-transferred) debt for all agencies is approximately $23 million. 6

7 Table 2 DEPARTMENT/AGENCY FY 2015 Debt Subject to Mandatory Transfer Provisions FY 2015 Non- Debt Transferred to the Division FY 2015 Compliance Rate FY 2014 Compliance Rate Increase/Decrease in Compliance Rate Corrections $212,653, $212,653, % % 0.00% Human Services $25,488, $25,488, % % 0.00% Banking and Insurance $16,261, $16,261, % % 0.00% Transportation $1,439, $1,439, % % 0.00% Motor Vehicle Commission $213, $213, % % 0.00% Military and Veterans Affairs $128, $128, % % 0.00% Parole Board $39, $39, % % 0.00% Health $0.00 $0.00 N/A N/A N/A Agriculture $21, $21, % % 0.00% Civil Service Commission $3, $3, % % 0.00% Office of the Public Defender $35,036, $35,036, % 99.99% 0.01% Treasury $105,395, $105,386, % 99.99% 0.00% Law & Public Safety $112,905, $112,875, % 99.90% 0.07% Children and Families $1,383, $1,383, % 99.34% 0.66% Community Affairs $61,466, $47,783, % 94.75% % Labor & Workforce Development $19,294, $17,405, % 92.27% -2.06% Environmental Protection $37,236, $29,353, % 73.73% 5.10% Higher Education Student Assistance Authority $17, $17, % N/A % Education $0.00 $0.00 N/A N/A N/A State $0.00 $0.00 N/A N/A N/A : $628,985, $605,490, % 97.60% -1.34% 7

8 Write-off Process In accordance with procedures set forth in Circular Letter OMB, the Division continues to remove uncollectible cases and amounts from the active non-tax debt portfolio on an ongoing basis. The write-off process encompasses the following criteria: Minimum age of case 27 months (90 days in the agency and 2 years in the centralized collection program); Case must have a filed judgment (on-going program only; older debt is not subject to this criterion); Collection agency must have worked the case for at least 2 years; and There has been no contact or collection activity associated with the case. The Division wrote off $38.6 million in FY15 (see Attachment 5 for details). Electronic Certificate of Debt (ECOD) Program The ECOD program files electronic certificates of debt against debtors with the Superior Court of New Jersey. The docketing of these certificates has the same force and effect as a civil judgment docketed in the Superior Court with procedures for appeal as set forth in section 4 of P.L. 2005, c. 124 (C.52:18-38). The ECOD Program began in Fiscal Year 2014 and has been very successful. As of the end of FY 15, the Division has filed more than 6,200 electronic CODs and collected over $855,000 from non-tax debtors. 8

9 Collection Enhancements The Division is in the process of implementing several important enhancements to its non-tax debt collection program. Second Tier Collection Program The Division contracted with a private vendor who will work as the State's second tier collection agency. Next fiscal year, the Division will begin referring cases with no collection activity for more than 12 months to the second tier collection agency. Delinquent Hospital Debt from the University Hospital The Division began submitting debts from University Hospital to the Set-off of Individual Liability (SOIL) Program to recoup funds from the debtors income tax refunds and/or homestead rebates. During FY 15, the Division collected $1.5 million through this process. In addition, the Division expects to begin submitting University Hospital debts to its collection agencies in FY 16. The Federal Treasury Offset Program - The Division is working with the Federal Department of the Treasury s Bureau of Fiscal Service to begin offsetting qualified Federal payments against the State s non-tax delinquent debts The Division expects to have a working agreement in place with the Bureau of Fiscal Service in FY 16. Conclusion The State s centralized non-tax debt collection program continues to operate effectively. Working with an extremely difficult debt portfolio, the Division has established a steady stream of collections nearly $34 million in the last three fiscal years. 9

10 Appendix Attachment 1 Summary of Agency Inventory Reports Attachment 2 N.J.S.A. 52:18-40 and 41 Attachment 3 N.J.A.C. 17:48 Attachment 4 Circular Letter OMB Attachment 5 FY 15 Write-off Table 10

11 ATTACHMENT 1 Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT Agriculture SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Plant Industry Nursery Inspection Fees $11, $0.00 $0.00 $0.00 $11, $11, Plant Industry Dealer Fees $5, $0.00 $0.00 $0.00 $5, $5, Food and Nutrition Food Distribution-School Lunch-Dedicated (050) $11, $0.00 $0.00 $11, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed School Lunch $15, $0.00 $0.00 $15, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Child Care $31, $0.00 $0.00 $31, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Adult Day Care $1, $0.00 $0.00 $1, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Family Day Care $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Summer Program $26, $0.00 $0.00 $26, $0.00 $0.00 Human Resources Overdrawn benefit time $4, $0.00 $0.00 $0.00 $4, $4, Agriculture : $107, $0.00 $0.00 $86, $21, $21, % Banking and Insurance Bureau of Fraud Deterrence (formerly OIFP) Fines $9,887, $803, $1,431, $0.00 $7,652, $7,652, Insurance Fines $21,921, $1,170, $12,947, $0.00 $7,803, $7,803, * Banking Fines $1,027, $212, $690, $0.00 $124, $124, * Real Estate Commission Fines $745, $13, $60, $0.00 $671, $671, * Dedicated Funding Assessment $80, $0.00 $80, $0.00 $0.00 $0.00 * Special Purpose Assessment Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 * Fraud Assessment Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 * Motor Vehicle Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Rate Council Assessment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Human Resources Reimbursement $9, $0.00 $0.00 $0.00 $9, $9, Banking & Insurance : $33,672, $2,200, $15,210, $0.00 $16,261, $16,261, % * DORES groups as one code on computer system Children and Families Children and Families Former Employee Overpayments $417, $47, $38, $0.00 $330, $330, Family and Community Partnerships Contract Overpayments $361, $205, $156, $0.00 $ $ Children System of Care Contract Overpayments $2,913, $1,508, $1,404, $0.00 $0.00 $0.00 Children and Families Restitution $23, $7, $6, $0.00 $9, $9, Child Protection and Permanency Contract Overpayments $1,825, $0.00 $1,279, $0.00 $545, $545, Child Protection and Permanency Resource Parents $520, $0.00 $22, $0.00 $498, $498, Children and Families : $6,061, $1,769, $2,908, $0.00 $1,383, $1,383, % Civil Service Commission Human Resources Overdrawn Benefit Time $3, $0.00 $0.00 $0.00 $3, $3, Civil Services Commission : $3, $0.00 $0.00 $0.00 $3, $3, % Transferred to DORES Compliance Rate

12 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Community Affairs Codes & Standards Bureau of Housing and Inspection Registration Fees $84, $10, $0.00 $0.00 $73, $0.00 Registration Judgments $284, $0.00 $0.00 $0.00 $284, $0.00 Inspection Fees $2,198, $56, $0.00 $0.00 $2,142, $149, Inspection Fee Penalties $1,091, $46, $0.00 $0.00 $1,045, $80, Lead Fees $918, $51, $0.00 $0.00 $867, $40, Re-inspection Fees $701, $36, $0.00 $0.00 $665, $182, Re-inspection Fee Penalties $286, $14, $0.00 $0.00 $271, $68, Violation Penalties $70,517, $7,745, $0.00 $0.00 $62,771, $22,604, Bureau of Housing & Inspection Sub-: $76,083, $7,961, $23,219, $0.00 $44,902, $31,985, * ** Uniform Commercial Code - Elevator Safety Program Elevator Safety Registration Fees $19, $1, $0.00 $0.00 $0.00 $0.00 Elevator Registration Fee Penalties $43, $0.00 $0.00 $0.00 $0.00 $0.00 Elevator Safety Annual Inspection Fees $915, $118, $0.00 $0.00 $0.00 $0.00 Elevator Safety Inspection Fee Penalties $2,046, $88, $0.00 $0.00 $0.00 $0.00 Elevator Safety Failure to Register penalties $41, $0.00 $0.00 $0.00 $0.00 $0.00 Elevator Safety Program Sub-: $3,066, $208, $2,478, $0.00 $380, $0.00 *** Bureau of Rooming and Boarding House Standards Relocation Liens $4,219, $24, $1,455, $0.00 $2,740, $2,740, Bureau of Rooming and Boarding House Standards Sub-: $4,219, $24, $1,455, $0.00 $2,740, $2,740, Codes & Standards Sub-: $83,369, $8,193, $27,153, $0.00 $48,022, $34,726, * ** 72.31% * DCA submitted $8,859, of the Non-State debt to DORES (SOIL) for collection. ** DCA is unable to breakdown revenue exemptions by type due to limitations of computer systems; therefore figures reported in State column may not be fully accurate. Fire Safety Registration Fees/ Registration Penalties $30,355, $1,658, $641, $18,236, $9,819, $9,819, * *** **** Inspection Penalties $330, $142, $0.00 $0.00 $188, $188, ** Contractor Penalties $1, $0.00 $0.00 $0.00 $1, $0.00 ** **** Fire Safety Sub-: $30,687, $1,800, $641, $18,236, $10,009, $10,007, % * 65% of the Registration fees are remitted to local fire code enforcing agencies. ** Penalties were assessed; therefore, DORES considers debt as Accounts Receivable. *** DFS submitted $9,819, of the Non-State debt to DORES for collection in FY15. **** In FY 16 DFS will begin tranferring Contractor penalties to DORES Housing & Community Resources Homeless Prevention Program (HPP) $3,277, $0.00 $0.00 $0.00 $3,277, $2,891, * State Rental Assistance Program (SRAP) - Fraud $108, $0.00 $0.00 $0.00 $108, $108, * *** State Rental Assistance Program (SRAP) - Landlord $17, $0.00 $0.00 $0.00 $17, $17, * *** Fraud $1,232, $0.00 $0.00 $1,232, $0.00 $0.00 * ** Tass Fraud $115, $0.00 $0.00 $115, $0.00 $0.00 * ** Damage & Vacancy $2,248, $0.00 $0.00 $2,248, $0.00 $0.00 * ** Landlord Receivable $1,555, $0.00 $0.00 $1,555, $0.00 $0.00 * ** Housing & Community Resources Sub-: $8,555, $0.00 $0.00 $5,151, $3,403, $3,017, % * DCA Housing submits initial debt to DORES; therefore, debt in "0-90 days" has not been listed as exempt. DCA submitted $4,904, of the Non-State debt to DORES for collection. DCA working through old debt and submitting when eligible. ** / *** DORES groups as one code on computer system Some of the Homelessness Prevention loans date back more than 20 years and will probably be written off with the exception of mortgages. Human Resources Overdrawn benefit time $46, $15, $0.00 $0.00 $30, $30, Human Resources Sub-: $46, $15, $0.00 $0.00 $30, $30, % Community Affairs : $122,659, $ 10,009, $ 27,794, $ 23,387, $ 61,466, $ 47,783, % Transferred to DORES Compliance Rate

13 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Corrections Human Resources Albert C. Wagner Youth Corr. Facility Overdrawn benefit time $42, $0.00 $0.00 $0.00 $42, $42, Bayside State Prison Overdrawn benefit time $55, $7, $0.00 $0.00 $47, $47, Central Office Overdrawn benefit time $21, $0.00 $0.00 $0.00 $21, $21, East Jersey State Prison/Adult Diagnostic Overdrawn benefit time $86, $0.00 $0.00 $0.00 $86, $86, Edna Mahan Corr. Facility for Women Overdrawn benefit time $36, $ $0.00 $0.00 $36, $36, Garden State Youth Corr. Facility Overdrawn benefit time $34, $0.00 $0.00 $0.00 $34, $34, Midstate Correctional Facility Overdrawn benefit time $10, $0.00 $0.00 $0.00 $10, $10, Mountainview Youth Corr. Facility Overdrawn benefit time $50, $2, $0.00 $0.00 $47, $47, New Jersey State Prison/CRAF Overdrawn benefit time $69, $0.00 $0.00 $0.00 $69, $69, Northern State Prison Overdrawn benefit time $269, $0.00 $0.00 $0.00 $269, $269, South Woods State Prison Overdrawn benefit time $69, $0.00 $0.00 $0.00 $69, $69, Southern State Correctional Facility Overdrawn benefit time $94, $0.00 $0.00 $0.00 $94, $94, Human Resources Sub-: $842, $11, $0.00 $0.00 $831, $831, % Central Office Revenue Unit Offenders Debt Commissary Loan $54, $7, $0.00 $0.00 $47, $47, * Legal Copy Loan $205, $ $0.00 $0.00 $205, $205, * Funeral/Bedside Visit $215, $6, $0.00 $0.00 $208, $208, * ID Card Loan $1, $ $0.00 $0.00 $1, $1, * Keys/Locks/Clothing $4, $0.00 $0.00 $0.00 $4, $4, * Legal Mail Loan $117, $1, $0.00 $0.00 $116, $116, * Medical Loan $42, $2, $0.00 $0.00 $40, $40, * Dental Loan $4, $ $0.00 $0.00 $3, $3, * Pharmacy Loan $31, $1, $0.00 $0.00 $30, $30, * Telephone Call Loan $21, $48.65 $0.00 $0.00 $21, $21, * Tailor Shop Loan $7, $69.00 $0.00 $0.00 $7, $7, * Owed Funds to Institution $48, $ $0.00 $0.00 $47, $47, * Restitution for Damages $48, $2, $0.00 $0.00 $46, $46, * Criminal Disp. and Rev. Collection $172, $10, $0.00 $0.00 $162, $162, * Victims and Witness Advocacy Fund $588, $32, $0.00 $0.00 $555, $555, * Victims of Crime Compensation $4,984, $142, $0.00 $0.00 $4,841, $4,841, * Municipal Fines $1,853, $15, $0.00 $1,837, $0.00 $0.00 * Anti-Drug Profiteering Penalty $820, $25, $0.00 $0.00 $795, $795, * Anti-Money Laundering Penalty $600, $0.00 $0.00 $0.00 $600, $600, * Auto Theft Penalty $1,629, $10, $0.00 $1,618, $0.00 $0.00 * Child Support $92, $0.00 $0.00 $92, $0.00 $0.00 * Court Ordered Restitution $615,567, $3,087, $0.00 $612,479, $0.00 $0.00 * Drug Awareness Education Fund $12, $0.00 $0.00 $0.00 $12, $12, * Drug Enforcement $153,589, $1,211, $0.00 $0.00 $152,377, $152,377, * Domestic Violence Surcharge $1,720, $8, $0.00 $0.00 $1,712, $1,712, * Court Imposed Extradition Costs $170, $ $0.00 $169, $0.00 $0.00 * Forensic Lab Fees $4,362, $54, $0.00 $0.00 $4,308, $4,308, * Fine - State $21,758, $32, $0.00 $0.00 $21,726, $21,726, * Law Enfor. Ofr. Train. & Equip. Fund $2,318, $68, $0.00 $0.00 $2,250, $2,250, * Court Imposed Liens $11,229, $2, $0.00 $11,226, $0.00 $0.00 * Federal Litigation Filing Fee $82, $3, $0.00 $79, $0.00 $0.00 * State Litigation Filing Fee $4, $2.54 $0.00 $4, $0.00 $0.00 * Nurse Examiner Fund $3,173, $100, $0.00 $0.00 $3,073, $3,073, * Sexual Crime Victims Treatment Fund $3,896, $105, $0.00 $0.00 $3,791, $3,791, * Safe Neighbourhood $14,956, $303, $0.00 $0.00 $14,652, $14,652, * Supervision Fee $409, $0.00 $0.00 $409, $0.00 $0.00 * Sex Assault Surcharge $186, $5, $0.00 $0.00 $181, $181, * Offenders Debt Sub-: $844,983, $5,242, $0.00 $627,917, $211,822, $211,822, ** *** % * DORES groups as one code on computer system ** DOC has reported total debt amounts for total figures for Outstanding Debt, 0-90 days, and Non-State. These figures reflect the accounts that DOC is actively collecting, as well as the accounts transferred to DORES. Due to system limitations, DOC cannot segregate the State debts; therefore, the Transferred to DORES amounts may not be accurate. *** DOC submits Non-State debt to DORES for collections. Corrections : $845,826, $5,254, $0.00 $627,917, $212,653, $212,653, % Transferred to DORES Compliance Rate

14 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT Education SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Marie Katzenbach School for the Deaf-Federal Various School Districts-Fed Money $25, $24, $0.00 $1, $0.00 $0.00 Education : $25, $24, $0.00 $1, $0.00 $0.00 N/A Environmental Protection General State Fund Accounts Air Enforcement - Air $7,455, $6, $5,865, $0.00 $1,583, $1,579, Air Major Source Fees & Emission Statements - Air $789, $56, $158, $0.00 $574, $2, Air Minor Source Fees - Air $493, $71, $21, $0.00 $400, $35, Deisel Retrofit Enforcement - Air $1, $0.00 $0.00 $0.00 $1, $1, Emergency Response SRP Direct Billing $2,729, $225, $444, $0.00 $2,060, $1,649, Hazardous Waste Enforcement - Hazardous Waste $3,436, $26, $1,084, $0.00 $2,325, $2,325, Hazardous Waste Hazardous Waste Enforcement Fees $546, $1, $5, $0.00 $539, $491, Hazardous Waste Hazardous Waste Fees - DSHW $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Hazardous Waste HW Transporter Per Ton Fee $322, $0.00 $0.00 $0.00 $322, $302, Hazardous Waste Manifest Processing $60, $20.00 $0.00 $0.00 $60, $51, Hazardous Waste Solid Waste Recycling Center Fees $14, $0.00 $0.00 $0.00 $14, $14, Lab Certification Enforcement - Lab Certification/QA $401, $20, $120, $0.00 $261, $261, Lab Certification Laboratory Certification $11, $ $0.00 $0.00 $11, $23, Land Use Enforcement - CAFRA $288, $0.00 $265, $0.00 $23, $0.00 Land Use Enforcement - CAFRA - Coastal Mon & Enf Fund $991, $0.00 $991, $0.00 $0.00 $0.00 Land Use Enforcement - Dam Safety $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Land Use Enforcement - Freshwater Wetlands $4,374, $24, $2,583, $0.00 $1,766, $1,732, Land Use Enforcement - Highlands $20, $5, $0.00 $0.00 $15, $5, Land Use Enforcement - Stream Encroachment $955, $4, $716, $0.00 $235, $195, Land Use Enforcement - Waterfront Development $2,479, $31.64 $2,456, $0.00 $22, $22, Pesticides Enforcement - Pesticides $1,827, $0.00 $1,805, $0.00 $22, $22, Radiation Enforcement - Radiation $396, $82, $112, $0.00 $202, $188, Radiation Non-Ionizing Radiation $4, $1, $0.00 $0.00 $3, $ Radiation Radioactive Materials $116, $6, $21, $0.00 $89, $61, Right-to-Know Enforcement - Right to Know $543, $0.00 $139, $0.00 $404, $403, Site Remediation Enforcement - Clean Water Fund (C&E) $6,212, $47, $3,291, $0.00 $2,874, $2,874, Site Remediation Enforcement - SRP Oversight Fees $18, $5, $0.00 $0.00 $13, $5, Site Remediation LSRP Permit Fees $49, $9, $0.00 $0.00 $39, $0.00 Site Remediation Remediation Guarantee Fund-1% Surcharge $80, $26, $0.00 $0.00 $53, $0.00 Site Remediation Site Remediation LSRP Annual Fee $4,712, $1,983, $270, $0.00 $2,458, $1,952, Site Remediation Site Remediation - Underground Storage Tanks $244, $1, $0.00 $0.00 $242, $234, Solid Waste BRC - SW Assessments $408, $46, $2, $0.00 $358, $354, Solid Waste Enforcement Recycling Fees $997, $83, $2, $0.00 $911, $748, Solid Waste Enforcement - Solid Waste $16,215, $1,312, $10,944, $0.00 $3,958, $3,958, Solid Waste Medical Waste Program $31, $0.00 $0.00 $0.00 $31, $31, Solid Waste Solid Waste Enforcement Fees $196, $27, $0.00 $0.00 $169, $155, Solid Waste Solid Waste Fees - DSHW $182, $1, $0.00 $0.00 $181, $172, Solid Waste Solid Waste Recycling Center Fees $477, $0.00 $1, $0.00 $476, $367, TCPA Enforcement - TCPA $168, $0.00 $109, $0.00 $58, $58, TCPA Toxic Catastrophe $30, $26.50 $0.00 $0.00 $30, $14, Water Quality Enforcement - Clean Water Fund (C&E) $7,038, $50, $5,006, $0.00 $1,981, $1,978, Water Quality NJPDES Permit Annual Fee $7,326, $2,591, $915, $0.00 $3,819, $3,749, Water Supply Enforcement - Safe Drinking Water $372, $0.00 $147, $0.00 $225, $221, Water Supply Environmental Regulation-Water Allocation $155, $50, $33, $0.00 $71, $50, Water Supply Highlands Fees - Water Allocation $ $0.00 $0.00 $0.00 $ $ Water Supply Safe Drinking Water $2, $0.00 $0.00 $0.00 $2, $0.00 Water Supply SDW(Physical Connections) $ $0.00 $0.00 $0.00 $ $0.00 DEP (General State Fund) Sub-: $73,186, $6,772, $37,516, $0.00 $28,897, $26,297, % Environmental Protection -- Trust Fund Accounts DPPC Enforcement - Spill Fund (Discharge Prevention, Hazardous Waste, Water) $96, $1, $35, $0.00 $60, $48, Site Remediation Enforcement - Spill Fund (DPCC, HW, Water) $35, $0.00 $5, $0.00 $30, $0.00 Site Remediation Enforcement - Spill Fund (Site Remediation) $5,416, $140, $3,433, $0.00 $1,843, $849, Site Remediation Site Remediation - Direct Billing $10,795, $495, $3,895, $0.00 $6,404, $2,159, DEP (Trust Fund) Sub-: $16,343, $636, $7,368, $0.00 $8,338, $3,056, % Human Resources Overdrawn benefit time $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 DEP (Human Resources) Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Environmental Protection Sub-: $89,530, $7,409, $44,885, $0.00 $37,236, $29,353, % Transferred to DORES Compliance Rate

15 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT Health Higher Education SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Human Resources Overdrawn benefit time $6, $0.00 $6, $0.00 $0.00 $0.00 Public Health & Enviornmental Lab. Laboratory Services $473, $0.00 $473, $0.00 $0.00 $0.00 Health : $479, $0.00 $479, $0.00 $0.00 $0.00 N/A Student Assistance Authority Human Resources Salary Overpayment $2, $0.00 $0.00 $0.00 $2, $2, Tuition Reimbursement $14, $0.00 $0.00 $0.00 $14, $14, Other (Dishonored Checks, COBRA, etc.) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 HESAA : $17, $0.00 $0.00 $0.00 $17, $17, % Human Services Office of Finance Set-Off of Individual Liability (SOIL) Program $3,108, $105, $0.00 $0.00 $3,002, $3,002, Essex I & II Lawsuit $11,821, $0.00 $11,821, $0.00 $0.00 $0.00 Office of Finance Sub-: $14,930, $105, $11,821, $0.00 $3,002, $3,002, % Family Development Contracts $2,567, $0.00 $0.00 $0.00 $2,567, $2,567, Family Development Sub-: $2,567, $0.00 $0.00 $0.00 $2,567, $2,567, % Medical Assistance & Health Services Provider Overpayments $118,753, $4,285, $47,641, $48,467, $18,359, $18,359, * ** NJ FamilyCare $2,011, $641, $0.00 $0.00 $1,369, $1,369, Medical Assistance & Health Svc Sub-: $120,765, $4,926, $47,641, $48,467, $19,729, $19,729, % * Medicaid submitted $3,569, of the Non-State debt to DORES for collection. ** DORES groups Provider Accounts Receivable Medicaid, County Welfare Agencies, and Office of State Comptroller as one code on the computer system. Mental Health Services Ann Klein Forensic Center Payroll Clerk theft $4, $0.00 $0.00 $0.00 $4, $4, Contract/Non-Contract License Fees $57, $57, $0.00 $0.00 $0.00 $0.00 Addiction Services Addiction Services Debt $1, $0.00 $0.00 $0.00 $1, $1, Mental Health Services Sub-: $63, $57, $0.00 $0.00 $4, $4, % Developmental Disabilities Violations of Danielle's Law $48, $8, $0.00 $0.00 $39, $39, Contribution to Care $159, $0.00 $15, $0.00 $144, $144, * Developmental Disabilities Sub-: $207, $8, $15, $0.00 $183, $183, % * Client institutional cost of care debt pursuant to NJSA 30:4-66 not included. Human Services : $138,534, $5,098, $59,478, $48,467, $25,488, $25,488, % Labor and Workforce Development Wage & Hour Fees and penalties $13,792, $84, $0.00 $0.00 $13,708, $13,604, * ** *** Wages $16,543, $72, $0.00 $16,470, $0.00 $0.00 * ** *** Wage and Hour Sub : $30,335, $157, $0.00 $16,470, $13,708, $13,604, % * Wage and Hour includes all outstanding amounts--including out of business and bankruptcy--because the system is unable to separate this debt. Unemployment Insurance Employer accounts $421,123, $26,846, $0.00 $394,276, $0.00 $0.00 Disability Insurance Employer accounts $93,133, $2,813, $0.00 $90,319, $0.00 $0.00 Workforce Development Employer accounts $14,849, $657, $0.00 $14,191, $0.00 $0.00 Catastrophic Insurance Fund, Medical Malpractice Insurance Fund, Right to Know & Pollution Employer accounts $12,667, $6, $0.00 $12,660, $0.00 $0.00 Prevention Control Assessment FLINT - Federal Loan Interest Payment Fund Employer accounts $9,346, $693, $0.00 $8,652, $0.00 $0.00 Penalty and Interest Employer accounts $621,081, $48,385, $0.00 $572,696, $0.00 $0.00 Employer Accounts Sub-: $1,172,201, $79,404, $0.00 $1,092,797, $0.00 $0.00 N/A Unemployment Insurance Benefits overpayments $411,278, $11,234, $0.00 $400,043, $0.00 $0.00 Disability Insurance Disability Insurance/Family Leave Insurance benefit $15,608, $1,114, $0.00 $14,493, $0.00 $0.00 Interest & Penalty Benefits overpayments $123,924, $1,075, $0.00 $122,849, $0.00 Benefit Overpayments Sub-: $550,811, $13,425, $0.00 $537,386, $0.00 $0.00 N/A Workers' Compensation Compliance Enforcement $235,171, $3,647, $0.00 $231,523, $0.00 $0.00 * Uninsured Employers Fund $48,787, $578, $0.00 $48,209, $0.00 $0.00 Second Injury Fund $2,266, $67, $0.00 $2,198, $0.00 $0.00 Workers' Compensation Sub-: $286,225, $4,294, $0.00 $281,931, $0.00 $0.00 ** N/A * Compliance enforcement penalties are initiated as arbitrary assessments at the maximum penalty rate. Amounts collected are determined by actual periods of noncompliance. Health & Safety Asbestos Control and License $2,896, $50, $470, $0.00 $2,376, $2,376, * Cranes License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 * Explosives/Mining $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 * Public Employees Occupational Safety and Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 * Boiler and Pressure Vessel $4,450, $1,253, $0.00 $0.00 $3,197, $1,420, * Health & Safety Sub-: $7,346, $1,303, $470, $0.00 $5,573, $3,796, % Human Resources Overdrawn benefit time $195, $0.00 $0.00 $182, $13, $4, Human Resources Sub-: $195, $0.00 $0.00 $182, $13, $4, % Labor & Workforce Development Sub-: $2,047,116, $98,584, $470, $1,928,767, $19,294, $17,405, % Transferred to DORES Compliance Rate

16 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Law and Public Safety Alcoholic Beverage Control Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Alcoholic Beverage Control Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A State Police Overpaid Salaries & Wages $36, $0.00 $0.00 $0.00 $36, $22, * State Police Sub-: $36, $0.00 $0.00 $0.00 $36, $22, % Criminal Justice Overpaid Salaries & Wages $1, $0.00 $0.00 $0.00 $1, $1, Criminal Justice Sub-: $1, $0.00 $0.00 $0.00 $1, $1, % Juvenile Justice Overpaid Salaries & Wages $52, $0.00 $0.00 $0.00 $52, $46, Juvenile Justice Sub-: $52, $0.00 $0.00 $0.00 $52, $46, % Office of Attorney General Overpaid Salaries & Wages $ $0.00 $0.00 $0.00 $ $ Office of Attorney General Sub-: $ $0.00 $0.00 $0.00 $ $ % Victim of Crimes Compensation Office Overpaid Salaries & Wages $1, $0.00 $0.00 $0.00 $1, $1, Victim of Crimes Sub-: $1, $0.00 $0.00 $0.00 $1, $1, % Racing Overpaid Salaries & Wages $ $0.00 $0.00 $0.00 $ $ Racing Sub-: $ $0.00 $0.00 $0.00 $ $ % Law Overpaid Salaries & Wages $9, $0.00 $0.00 $0.00 $9, $9, Overpaid Disposition Fees $ $0.00 $0.00 $0.00 $ $ Unpaid Traffic & Parking Tickets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Law Sub-: $9, $0.00 $0.00 $0.00 $9, $9, % Civil Rights Overpaid Salaries & Wages $3, $0.00 $0.00 $0.00 $3, $3, Civil Rights Sub-: $3, $0.00 $0.00 $0.00 $3, $3, % Office of Highway Traffic Safety Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Office of Highway Traffic Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A State Athletic Control Board License Fees (Non-Revoked) $ $0.00 $ $0.00 $0.00 $0.00 State Athletic Control Board Sub-: $ $0.00 $ $0.00 $0.00 $0.00 N/A Consumer Affairs Overpaid Salaries & Wages $ $0.00 $0.00 $0.00 $ $ License Fees, Penalties, & Costs (Non-Revoked) $113,675, $836, $52, $0.00 $112,786, $112,776, Consumer Affairs Sub-: $113,675, $836, $52, $0.00 $112,786, $112,776, % Gaming Overpaid Salaries & Wages $1, $0.00 $0.00 $0.00 $1, $1, Fines Combined $22, $15, $5, $0.00 $1, $1, Forfeited Winnings $3, $3, $0.00 $0.00 $0.00 $0.00 License Fees $6,608, $6,577, $21, $0.00 $9, $9, Gaming Sub-: $6,636, $6,596, $27, $0.00 $12, $12, % Law & Public Safety : $120,417, $7,432, $80, $0.00 $112,905, $112,875, % Military and Veterans Affairs Vineland Room and Board (Living Residents) $202, $0.00 $202, $0.00 $0.00 $0.00 * Menlo Resident Room & Board $259, $0.00 $171, $0.00 $88, $88, * Paramus Room & Board/Miscellaneous $744, $262, $457, $23, $0.00 $0.00 * Memorial Homes Sub-: $1,206, $262, $629, $23, $88, $88, % Human Resources Central Office Overdrawn benefit time $4, $0.00 $0.00 $0.00 $4, $4, ** Menlo Memorial Home Overdrawn benefit time $8, $0.00 $0.00 $0.00 $8, $8, ** Vineland Memorial Home Overdrawn benefit time $20, $0.00 $0.00 $0.00 $20, $20, ** Paramus Memorial Home Overdrawn benefit time $7, $0.00 $0.00 $0.00 $7, $7, ** Human Resources Sub-: $40, $0.00 $0.00 $0.00 $40, $40, % Military and Veterans Affairs : $1,247, $262, $629, $23, $128, $128, % Motor Vehicle Commission Human Resources Salary Overpayment $250, $37, $0.00 $0.00 $213, $213, Motor Vehicle Commission : $250, $37, $0.00 $0.00 $213, $213, % Transferred to DORES Compliance Rate

17 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 15 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2015 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Office of the Public Defender Public Defender Trial Clients $35,018, $0.00 $0.00 $0.00 $35,018, $35,018, * Human Resources Overdrawn benefit time $21, $3, $0.00 $0.00 $17, $17, Office of Public Defender : $35,040, $3, $0.00 $0.00 $35,036, $35,036, % State State Parole Board Transportation Treasury ATTACHMENT 1 (continued) Summary of Agency Inventory Reports State Museum Auditorium $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Planetarium $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Museum Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A State : $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Transferred to DORES State Parole Board Polygrah exam fees $22, $ $0.00 $0.00 $22, $22, Human Resources Overdrawn benefit time $17, $0.00 $0.00 $0.00 $17, $17, Human Resources Tuition reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Parole Board Sub-: State Parole Board : Compliance Rate $40, $ $0.00 $0.00 $39, $39, % $40, $ $0.00 $0.00 $39, $39, % Accounting and Auditing AMC (Annual Maintenance Fees) $21, $0.00 $0.00 $0.00 $21, $21, AUD (Audit Disposition) $760, $86, $0.00 $673, $0.00 $0.00 FEE (Permit, Fees, Fines, Equipment Damages) $1,366, $1, $0.00 $0.00 $1,365, $1,365, GAS (Fuel Usage) $92, $85, $0.00 $0.00 $7, $7, HRW (Highway and Roadside Use) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 OVP (Overpayments) $20, $85.32 $0.00 $20, $0.00 $0.00 SAH (State Authority Handbook) $208, $208, $0.00 $0.00 $0.00 $0.00 SAL (Re-Sale of Equipment) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TCD (Traffic Control Devices) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TPC (Third Party Contract) $3,889, $579, $0.00 $3,310, $0.00 $0.00 ITS (Installation of Traffice Signals) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Accounting and Auditing Sub-: $6,359, $960, $0.00 $4,004, $1,393, $1,393, * % Human Resources Overdrawn benefit time $53, $7, $0.00 $0.00 $46, $46, Human Resources Sub-: $53, $7, $0.00 $0.00 $46, $46, * % Transportation $6,413, $968, $0.00 $4,004, $1,439, $1,439, % Treasury Human Resources Overdrawn benefit time $75, $0.00 $0.00 $0.00 $75, $67, * Treasury Human Resources Tuition aid $15, $0.00 $0.00 $0.00 $15, $15, Treasury Human Resources Other $ $0.00 $0.00 $0.00 $ $ Governor's Office Overdrawn benefit time $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Public Advocate/Corr Ombudsman/Elder Advocacy/ Overdrawn benefit time $ $0.00 $0.00 $0.00 $ $ Office of Administrative Law Overdrawn benefit time $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Office of State Comptroller Overdrawn benefit time $11, $0.00 $0.00 $0.00 $11, $11, Treasury Human Resources Sub-: $102, $0.00 $0.00 $0.00 $102, $94, % Lottery Retailer Receivable $3,135, $470, $1,190, $0.00 $1,474, $1,472, Lottery Sub-: $3,135, $470, $1,190, $0.00 $1,474, $1,472, % Office of Homeland Security & Preparedness Salary Overdrawn $4, $0.00 $0.00 $0.00 $4, $4, Office of Homeland Security & Preparedness Sub-: $4, $0.00 $0.00 $0.00 $4, $4, % Office of Real Property Acquisition & Disposition Delinquent Payments on Leases of State Property $47, $47, $0.00 $0.00 $0.00 $0.00 Office of Real Property Acquisition & Disposition Sub-: $47, $47, $0.00 $0.00 $0.00 $0.00 N/A Rate Council Industry Assessments $32, $0.00 $0.00 $0.00 $32, $32, Rate Council Sub-: $32, $0.00 $0.00 $0.00 $32, $32, % Division of Revenue and Enterprise Services Hospital Debt - The University Hospital $99,421, $0.00 $0.00 $0.00 $99,421, $99,421, Commercial Recording Dishonored Checks/Chargebacks $71, $ $0.00 $0.00 $71, $71, Dishonored Checks - DEP Dishonored Checks $1,896, $68, $0.00 $0.00 $1,828, $1,828, Dishonored Checks - Judiciary Dishonored Checks $283, $10, $0.00 $0.00 $273, $273, Dishonored Checks - Admin. Fees Administrative Fees $128, $8, $0.00 $0.00 $119, $119, Division of Revenue and Enterprise Services Sub-: $101,802, $87, $0.00 $0.00 $101,714, $101,714, % Risk Management - Subrogation Unit Tort action claims $3,761, $1,727, $0.00 $0.00 $2,033, $2,033, * Worker's Compensation Overpayment $24, $0.00 $0.00 $0.00 $24, $24, * Risk Management Sub-: $3,785, $1,727, $0.00 $0.00 $2,058, $2,058, % State Ethics Commission Civil Penalties $23, $13, $0.00 $0.00 $10, $10, Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Ethics Commission Sub-total: $23, $13, $0.00 $0.00 $10, $10, % Treasury : $108,933, $2,347, $1,190, $0.00 $105,395, $105,386, % Key s: $3,556,377, $141,378, $152,647, $2,632,655, $628,985, $605,490, %

18 ATTACHMENT 2 N.J.S.A. 52:18-40 and 41 52:18-40 Regulations, procedures to manage collection of debt; report of inventory of total debt. 3. a. The Department of the Treasury shall promulgate regulations and procedures to effectively manage the collection of debt. The regulations and procedures shall include: the designation of the Division of Revenue in the Department of the Treasury as State government's centralized debt management agency; and a requirement that a State agency in the executive branch that is unable, within 90 days of the recording of the delinquency, to collect such a debt owed to the agency, shall transfer the delinquent account no later than at the end of the 91st day following the recording of the debt to the Division of Revenue, which shall manage the delinquent account on behalf of the transferring agency and credit to the appropriate account of the transferring agency any debt collected. b. In order to assist the Division of Revenue in its centralized debt management responsibilities, the chief administrative officer of each State department or agency, or their designee, within 45 days following the conclusion of each fiscal year, shall provide to the Director of the Division of Revenue in a format as the director shall determine, a certified report of the inventory for the fiscal year of the total debt owed to the department or agency so recorded on the department's or agency's records, debt owed to and collected by the department or agency, debt owed but not collected within 90 days of recording of the delinquency, the amount of that delinquent debt not transferred to the division, and the amount of the debt determined to be owed to the department or agency during the last 90 days of the fiscal year. L.2008, c.24, s.3. 52:18-41 Report to Governor, Legislature. 4. The Director of the Division of Revenue in the Department of the Treasury shall, within 90 days following the conclusion of each fiscal year, report to the Governor and, pursuant to section 2 of P.L.1991, c.164 (C.52: ), to the Legislature on the division's debt management in the concluded fiscal year. In the report the director shall present for each State department or agency for which the division manages debt the cumulative amount of outstanding receivable balances at the end of the concluded fiscal year, the amount of new receivables balances transferred to the division's custody in the concluded fiscal year, the amount of receivable balances collected by the division in the concluded fiscal year, and the amount of receivable balances written off as uncollectible in the concluded fiscal year. In addition, the director shall list every State department or agency of whose noncompliance with the provisions of section 3 of P.L.2008, c.24 (C.52:18-40) the director is cognizant. L.2008, c.24, s.4.