Status Report. State of New Jersey Centralized Non-Tax Debt Collection, Fiscal Year 2017

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1 Status Report State of New Jersey Centralized Non-Tax Debt Collection, Fiscal Year 2017 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 17 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 transfer delinquent debts to the Division for further collection efforts. Debts are required to be transferred on the 91st day following the recording of the delinquency by the agency. 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 Executive Branch agency and any agencies that participate voluntarily in the program, along with the amounts collected for 2017 and the previous fiscal year. The outstanding amounts represent debts transferred to the Division and exclude exempt transfers, amounts written off, and uncollectable accounts. The table does 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 2017 was $1.2 Billion. This represents a 53% percent increase from the outstanding debt amount at the close of FY16 of $783 million. The substantial increase is due primarily to a voluntary transfer of nearly $400 million of delinquent debt from University Hospital into the program. Nearly 60% of the total outstanding non-tax debt for the Executive Branch, or $428 million, originates from the Department of Corrections and State Parole Board. The total amount of non-tax debt collected during Fiscal 2017 was $19.8 million. The total rate of collections as of the end of FY17 is 8.3%. (1) 1 rate of collections = Debt Collected/ Debt Transferred 3

4 Table 1 DEPARTMENTS FY 2016 FY 2017 Outstanding Collections Collections Debt Agriculture $11, $5, $15, Banking & Insurance Enforcement, Insurance, Real Estate $81, $56, $7,492, Insurance Fraud $311, $267, $3,170, Children and Families DYFS Agency Providers $2, $192, $1,002, Employee Reimbursements $0.00 $0.00 $0.00 SOIL Unit $48, $46, $281, Community Affairs Community Affairs - Housing $271, $177, $32,333, Community Affairs - Fire Safety $1,775, $2,829, $18,438, Community Affairs - Lead Inspection $475, $337, $2,342, Corrections Employee Reimbursements $0.00 $0.00 $37.95 Maxed Offenders $780, $802, $267,072, Environmental Protection Air Pollution $37, $2, $276, CAFRA $0.00 $0.00 $56, Clean Water Enforcement $125, $94, $1,955, Construction Permits - Storm water $0.00 $0.00 $0.00 Freshwater Wetlands $11, $ $715, Hazardous Waste $36, $28, $557, Lab Certification Fines $0.00 $0.00 $0.00 Medical Waste $3, $0.00 $0.00 NJPDES $218, $390, $236, Pesticides $0.00 $ $16, Radiation $ $5, $33, Right-to-Know $1, $1, $0.00 Site Remediation $966, $1,242, $7,638, Safe Drinking Water $7, $1, $29, Solid Waste $429, $525, $2,010, Spill Compensation $0.00 $0.00 $0.00 SRWM Enforcement $48, $10, $20, State Forestry Services $0.00 $0.00 $1, Stream Encroachment $8, $0.00 $70, Toxic Catastrophe $0.00 $18, $0.00 UST $16, $7, $0.00 Water Allocation $37, $20, $7, Waterfront Development $0.00 $0.00 $6, Water Supply Management Fines $0.00 $0.00 $25,

5 Table 1 (continued) DEPARTMENTS FY 2016 FY 2017 Outstanding Collections Collections Debt Human Resources (multiple departments) $114, $82, $452, Human Services SOIL Unit $116, $109, $329, Childcare $4, $1, $184, Contribution to Care $0.00 $0.00 $0.00 Sandy Disaster - SSBG - SHRAP $1, $ $74, Danielle's Law $75.00 $75.00 $7, Family Care $393, $499, $797, Skilled Sponsors $11, $2, $19, Addiction Services $0.00 $0.00 $1, Mental Health Facilities $0.00 $0.00 $0.00 Medicaid $34, $17, $12,560, Off of State Controller - NJ FamilyCare $4, $2, $1,340, Off of State Controller - Medicaid Fraud $0.00 $0.00 $350, Labor and Workforce Development Health and Safety $64, $230, $2,460, Wage and Hour Compliance $78, $64, $11,978, Law and Public Safety Consumer Affairs $106, $200, $163,929, Gaming Enforcement (formerly Casino Control) $2, $ $472, NJ Ethics Commission $3, $ $11, Office of the Public Defender $3,616, $3,213, $19,777, State Police $0.00 $0.00 $6, Lottery $168, $139, $1,113, Military and Veterans Affairs $0.00 $0.00 $182, State Parole Board Parole Board - Parolees $560, $508, $160,921, SOMU Polygraphy Testing $2, $1, $5, Treasury Rate Council $0.00 $2, $15, Revenue (Comm. Rec. Dishonored Checks) $1, $ $14, Revenue (DEP Dishonored Checks) $4, $8, $135, Revenue (Judiciary Dishonored Checks) $4, $7, $185, Risk Management $74, $55, $1,830, Risk Management-Salary Ovrpymt $ $0.00 $24, Transportation $1,484, $1,266, $3,180, Department Sub- $12,560, $13,482, $728,171, VOLUNTARY AGENCIES FY 2016 FY 2017 Outstanding Collections Collections Debt University Hospital $681, $6,301, $485,059, TOTALS: $13,241, $19,783, $1,213,230,

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 2016 and The compliance rate increased from 98.8% to 99.1%. The Department of Environmental Protection, remains below the 90% substantial compliance rate, but the agency increased its compliance by 2.1% this year (improving from 81% to 83% compliance year over year, FY16 to FY17. Military and Veterans affairs reported a decrease of 9.6%. 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 $9.5 million. 6

7 Table 2 DEPARTMENT/AGENCY FY 2017 Debt Subject to Mandatory Transfer Provisions FY 2017 Non- Debt Transferred to the Division FY 2017 Compliance Rate FY 2016 Compliance Rate Increase/Decrease in Compliance Rate Agriculture $37, $37, % 100.0% 0.0% Banking and Insurance $23,111, $23,111, % 100.0% 0.0% Children and Families $1,621, $1,557, % 100.0% -3.9% Civil Service Commission $0.00 $ % N/A N/A Community Affairs $56,771, $56,369, % 100.0% -0.7% Corrections $220,071, $220,071, % 100.0% 0.0% Education $251, $ % N/A N/A Environmental Protection $45,193, $37,635, % 81.2% 2.1% Health $0.00 $ % N/A N/A Higher Education Student Assistance Authority $28, $28, % 100.0% 0.0% Human Services $28,344, $28,344, % 100.0% 0.0% Labor & Workforce Development $13,437, $13,042, % 97.3% -0.3% Law & Public Safety $163,247, $163,247, % 99.7% 0.3% Military and Veterans Affairs $1,812, $970, % 63.1% -9.6% Motor Vehicle Commission $84, $84, % 100.0% 0.0% Office of the Public Defender $13,212, $13,212, % 100.0% 0.0% State $0.00 $ % N/A N/A State Parole Board $34, $34, % 100.0% 0.0% Transportation $580, $580, % 100.0% 0.0% Treasury $490,634, $490,634, % 100.0% 0.0% : $1,058,476, $1,048,962, % 98.8% 0.3% 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 $30 million in FY17 (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 FY17, the Division has filed nearly 15,600 electronic CODs and collected nearly $3.3 Million from non-tax debtors, with $1.7 million collected in FY17. 8

9 Collection Enhancements The Division continued to enhance its non-tax debt collection program with the following efforts. Second Tier Collections This program utilizes a private vendor that performs as the State's second tier collection agency. We began referring cases to the vendor during FY16 and so far have received collections of more than $2.5 Million on these cases, with $1.7 million attributable to FY17. Based on this success, we will continue to refer cases and expect similar positive results for the foreseeable future. Voluntary Debt Transfer from University Hospital The Division worked with University Hospital to oversee the transfer of more than $400 million in delinquent debts during FY17. This resulted in additional collection of more than $5.6 million, mostly from the offset of the debtors income tax refunds and/or homestead rebates. Through the end of FY17, the Division has collected $9.1 million through this process. The Federal Treasury Offset Program - The Division is continuing to work 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. We now expect these offsets to begin in FY18. 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 $45 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 17 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 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Plant Industry Nursery Inspection/Dealer Fees $14, $ $0.00 $0.00 $14, $14, Animal Health Lab Fees $98, $84, $0.00 $0.00 $13, $13, Food and Nutrition Food Distribution-School Lunch-Dedicated (050) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed School Lunch $1, $0.00 $0.00 $1, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Child Care $7, $0.00 $0.00 $7, $0.00 $0.00 Food and Nutrition Child Nutrition Program-Fed Adult Day Care $5, $0.00 $0.00 $5, $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 $109, $0.00 $0.00 $109, $0.00 $0.00 Human Resources Overdrawn benefit time $8, $0.00 $0.00 $0.00 $8, $8, Agriculture : $245, $84, $0.00 $123, $37, $37, % Banking and Insurance Bureau of Fraud Deterrence (formerly OIFP) Fines $17,103, $4,472, $1,484, $0.00 $11,147, $11,147, Insurance Fines $24,425, $11,784, $1,125, $0.00 $11,515, $11,515, * Banking Fines $1,496, $1,304, $6, $0.00 $185, $185, * Real Estate Commission Fines $604, $237, $114, $0.00 $252, $252, * Dedicated Funding Assessment $0.00 $0.00 $0.00 $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 $10, $0.00 $0.00 $0.00 $10, $10, Banking & Insurance : $43,640, $17,798, $2,730, $0.00 $23,111, $23,111, % * DORES groups as one code on computer system Children and Families Child Protection & Permanency Contract Overpayments $2,848, $1,280, $1,265, $0.00 $302, $400, Children System of Care Contract Overpayments $3,913, $2,566, $1,347, $0.00 $ $262, Family &Community Partnerships Contract Overpayments $1,966, $495, $535, $0.00 $935, $ Department of Children & Families Former Employee $407, $25, $57, $0.00 $323, $323, Child Protection & Permanency Resource Parents $571, $ $522, $0.00 $48, $570, Department of Children & Families Restitution $20, $15.81 $8, $0.00 $11, $ Children and Families : $9,728, $4,368, $3,737, $0.00 $1,621, $1,557, % Civil Service Commission Human Resources Overdrawn Benefit Time $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Civil Services Commission : $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Transferred to DORES Compliance Rate

12 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT ATTACHMENT 1 (continued) Summary of Agency Inventory Reports SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Outstanding Debt Community Affairs Codes & Standards Bureau of Housing and Inspection Registration Fees $67, $ $66, $0.00 $20.00 $20.00 Registration Judgments $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inspection Fees $7,104, $2,169, $4,271, $0.00 $663, $663, Inspection Fee Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Lead Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Re-inspection Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Re-inspection Fee Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Violation Penalties $102,135, $4,825, $65,215, $0.00 $32,095, $32,095, Bureau of Housing & Inspection Sub-: $109,307, $6,996, $69,552, $0.00 $32,759, $32,759, Uniform Commercial Code - Elevator Safety Program Elevator Safety Registration Fees $32, $4, $0.00 $0.00 $0.00 $0.00 Elevator Registration Fee Penalties $58, $7, $0.00 $0.00 $0.00 $0.00 Elevator Safety Annual Inspection Fees $1,632, $230, $0.00 $0.00 $0.00 $0.00 Elevator Safety Inspection Fee Penalties $2,814, $143, $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-: $4,579, $385, $3,791, $0.00 $402, $0.00 * Bureau of Rooming and Boarding House Standards Relocation Liens $4,660, $31, $1,584, $0.00 $3,044, $3,044, Bureau of Rooming and Boarding House Standards Sub-: $4,660, $31, $1,584, $0.00 $3,044, $3,044, Codes & Standards Sub-: $118,547, $7,412, $74,928, $0.00 $36,206, $35,803, ** 98.89% * DCS is unable to breakdown revenue collected or debt beyond the categories registration, inspection and penalties at this time. ** DCS is unable to: 1) breakdown revenue collected beyond the category penalties as all penalties are deposited to same account; and, 2) ions by type due to limitations of computer systems; therefore figures reported in State column Fire Safety Registration Fees/ Registration Penalties $30,980, $1,338, $10,952, $0.00 $18,689, $18,689, Inspection Penalties $3,938, $438, $3,499, $0.00 $0.00 $0.00 Contractor Penalties $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fire Safety Sub-: $34,918, $1,777, $14,452, $0.00 $18,689, $18,689, *** % *** DFS Registration Penalty revenue collected appears in the Inspection fee penalty column because registration penalties are deposited to penalty revenue account and cannot be broken out by type. Housing & Community Resources Homeless Prevention Program (HPP) $581, $0.00 $0.00 $0.00 $581, $581, State Rental Assistance Program (SRAP) - Fraud $102, $0.00 $0.00 $0.00 $102, $102, State Rental Assistance Program (SRAP) - Landlord $29, $0.00 $0.00 $0.00 $29, $29, Fraud $874, $0.00 $0.00 $0.00 $874, $874, Tass Fraud $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Damage & Vacancy $36, $0.00 $0.00 $0.00 $36, $36, Landlord Receivable $199, $0.00 $0.00 $0.00 $199, $199, Housing & Community Resources Sub-: ***** DCA Housing submits initial debt to DORES; therefore, debt in "0-90 days" has not been listed as exempt. $1,823, $0.00 $0.00 $0.00 $1,823, $1,823, **** % Human Resources Overdrawn benefit time $52, $0.00 $0.00 $0.00 $52, $52, Human Resources Sub-: $52, $0.00 $0.00 $0.00 $52, $52, % Community Affairs : $155,342, $9,190, $89,380, $0.00 $56,771, $56,369, % 0-90 State Non-State Debt Eligible for Collection Transferred to DORES Compliance Rate

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14 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT ATTACHMENT 1 (continued) Summary of Agency Inventory Reports SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Outstanding Debt 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 $9, $0.00 $0.00 $0.00 $9, $9, 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 $39, $0.00 $0.00 $0.00 $39, $39, 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 $61, $0.00 $0.00 $0.00 $61, $61, New Jersey State Prison/CRAF Overdrawn benefit time $81, $0.00 $0.00 $0.00 $81, $81, Northern State Prison Overdrawn benefit time $269, $0.00 $0.00 $0.00 $269, $269, South Woods State Prison Overdrawn benefit time $83, $0.00 $0.00 $0.00 $83, $83, Southern State Correctional Facility Overdrawn benefit time $3, $0.00 $0.00 $0.00 $3, $3, Human Resources Sub-: $745, $0.00 $0.00 $0.00 $745, $745, % Central Office Revenue Unit Offenders Debt Commissary Loan $48, $3, $0.00 $0.00 $44, $44, * Legal Copy Loan $237, $ $0.00 $0.00 $236, $236, * Funeral/Bedside Visit $231, $8, $0.00 $0.00 $223, $223, * ID Card Loan $1, $35.92 $0.00 $0.00 $1, $1, * Keys/Locks/Clothing $4, $0.00 $0.00 $0.00 $4, $4, * Legal Mail Loan $127, $ $0.00 $0.00 $127, $127, * Medical Loan $40, $1, $0.00 $0.00 $39, $39, * Dental Loan $4, $ $0.00 $0.00 $4, $4, * Pharmacy Loan $32, $ $0.00 $0.00 $31, $31, * Telephone Call Loan $21, $ $0.00 $0.00 $21, $21, * Tailor Shop Loan $7, $ $0.00 $0.00 $6, $6, * Owed Funds to Institution $46, $1, $0.00 $0.00 $44, $44, * Restitution for Damages $57, $4, $0.00 $0.00 $53, $53, * Criminal Disp. and Rev. Collection $178, $8, $0.00 $0.00 $169, $169, * Victims and Witness Advocacy Fund $607, $27, $0.00 $0.00 $579, $579, * Victims of Crime Compensation $4,906, $113, $0.00 $0.00 $4,792, $4,792, * Municipal Fines $1,932, $10, $0.00 $1,921, $0.00 $0.00 * Anti-Drug Profiteering Penalty $855, $0.00 $0.00 $0.00 $855, $855, * Anti-Money Laundering Penalty $850, $0.00 $0.00 $0.00 $850, $850, * Auto Theft Penalty $1,678, $10, $0.00 $1,668, $0.00 $0.00 * Child Support $11, $0.00 $0.00 $11, $0.00 $0.00 * Computer Crime Prevention Fund $108, $7, $0.00 $0.00 $100, $100, Court Ordered Restitution $661,069, $5,800, $0.00 $655,269, $0.00 $0.00 * Drug Awareness Education Fund $12, $0.00 $0.00 $0.00 $12, $12, * Drug Enforcement $159,166, $1,062, $0.00 $0.00 $158,104, $158,104, * Domestic Violence Surcharge $238, $8, $0.00 $0.00 $230, $230, * Court Imposed Extradition Costs $179, $2, $0.00 $176, $0.00 $0.00 * Forensic Lab Fees $4,463, $47, $0.00 $0.00 $4,416, $4,416, * Fine - State $22,771, $425, $0.00 $0.00 $22,345, $22,345, * Law Enforcement Officer Train. & Equip. Fund $2,444, $57, $0.00 $0.00 $2,387, $2,387, * Court Imposed Liens $11,391, $28, $0.00 $11,362, $0.00 $0.00 * Federal Litigation Filing Fee $77, $5, $0.00 $71, $0.00 $0.00 * State Litigation Filing Fee $4, $0.00 $0.00 $4, $0.00 $0.00 * Nurse Examiner Fund $3,617, $143, $0.00 $0.00 $3,473, $3,473, * Sexual Crime Victims Treatment Fund $4,660, $156, $0.00 $0.00 $4,503, $4,503, * Safe Neighborhood $15,720, $273, $0.00 $0.00 $15,447, $15,447, * Supervision Fee $404, $0.00 $0.00 $404, $0.00 $0.00 * Sex Assault Surcharge $225, $7, $0.00 $0.00 $217, $217, * Offenders Debt Sub-: $898,439, $8,220, $0.00 $670,892, $219,326, $219,326, ** *** % * 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 : $899,184, $8,220, $0.00 $670,892, $220,071, $220,071, % 0-90 State Non-State Debt Eligible for Collection Transferred to DORES Compliance Rate

15 ATTACHMENT 1 (continued) Summary of Agency Inventory Reports

16 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Outstanding Debt Education Marie Katzenbach School for the Deaf-Federal Various School Districts-Fed Money $40, $33, $0.00 $6, $0.00 $0.00 Marie Katzenbach School for the Deaf-Federal Philadelphia City School District - State Money $261, $0.00 $0.00 $0.00 $251, $0.00 Education : $302, $33, $0.00 $6, $251, $0.00 * 0.00% *DOE intends to submit this debt in FY18 Environmental Protection General State Fund Accounts Air Enforcement - Air $5,917, $12, $4,294, $0.00 $1,610, $1,566, Air Major Source Fees & Emission Statements - Air $492, $12, $0.00 $0.00 $480, $0.00 Air Minor Source Fees - Air $404, $68, $19, $0.00 $316, $25, Emergency Response SRP Direct Billing $3,325, $248, $384, $0.00 $2,693, $2,208, Hazardous Waste Enforcement - Hazardous Waste $3,286, $15, $627, $0.00 $2,643, $2,637, Hazardous Waste Hazardous Waste Enforcement Fees $609, $3, $0.00 $0.00 $606, $508, 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 $309, $ $75.00 $0.00 $309, $307, Hazardous Waste Manifest Processing $80, $0.00 $0.00 $0.00 $80, $50, Hazardous Waste Solid Waste Recycling Center Fees $14, $0.00 $0.00 $0.00 $14, $14, Lab Certification Enforcement - Lab Certification/QA $319, $0.00 $62, $0.00 $257, $257, Lab Certification Laboratory Certification $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Land Use Enforcement - CAFRA $121, $0.00 $42, $0.00 $78, $78, Land Use Enforcement-CAFRA-Coastal Mon & Enf Fund $1,093, $0.00 $1,093, $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 $3,724, $49, $2,171, $0.00 $1,503, $1,400, Land Use Enforcement - Highlands $25, $0.00 $0.00 $0.00 $25, $25, Land Use Enforcement - Stream Encroachment $1,037, $0.00 $786, $0.00 $250, $250, Land Use Enforcement - Waterfront Development $2,412, $1, $2,380, $0.00 $30, $28, Mobile Sources [previously Diesel Retrofit] Enforcement - Air $1, $0.00 $0.00 $0.00 $1, $1, Mobile Sources [new this year] Low Emission Vehicle Fee $19, $19, $0.00 $0.00 $0.00 $0.00 Pesticides Enforcement - Pesticides $920, $2, $8, $0.00 $909, $896, Radiation Enforcement - Radiation $676, $45, $110, $0.00 $521, $189, Radiation Non-Ionizing Radiation $6, $2, $0.00 $0.00 $4, $ Radiation Radioactive Materials $125, $0.00 $21, $0.00 $104, $67, Right-to-Know Enforcement - Right to Know $505, $1, $110, $0.00 $394, $394, Site Remediation Enforcement - Clean Water Fund (C&E) $7,395, $389, $3,317, $0.00 $3,687, $3,215, Site Remediation Enforcement - SRP Oversight Fees $15, $1, $0.00 $0.00 $14, $10, Site Remediation LSRP PERMIT FEES $62, $32, $0.00 $0.00 $30, $21, Site Remediation Remediation Guarantee Fund - 1% Surcharge $65, $22, $0.00 $0.00 $43, $0.00 Site Remediation SITE REMEDIATION LSRP ANNUAL FEE $9,395, $2,487, $488, $0.00 $6,419, $6,926, Site Remediation Site Remediation - Underground Storage Tanks $178, $1, $0.00 $0.00 $176, $171, Solid Waste BRC - SW Assessments $446, $114, $2, $0.00 $329, $328, Solid Waste Enforcement Recycling Fees $1,034, $52, $11, $0.00 $971, $737, Solid Waste Enforcement - Solid Waste $13,221, $235, $7,777, $0.00 $5,208, $5,043, Solid Waste Medical Waste Program $36, $2, $0.00 $0.00 $34, $27, Solid Waste Solid Waste Enforcement Fees $111, $3, $0.00 $0.00 $108, $100, Solid Waste Solid Waste Fees - DSHW $229, $9, $0.00 $0.00 $219, $200, Solid Waste Solid Waste Recycling Center Fees $562, $0.00 $15, $0.00 $546, $542, TCPA Enforcement - TCPA $290, $0.00 $252, $0.00 $38, $38, TCPA Toxic Catastrophe $424, $394, $0.00 $0.00 $30, $14, Water Quality Enforcement - Clean Water Fund (C&E) $6,204, $161, $4,085, $0.00 $1,958, $1,902, Water Quality NJPDES Permit Annual Fee $7,412, $2,099, $1,019, $0.00 $4,293, $4,194, Water Supply Enforcement - Safe Drinking Water $741, $64, $465, $0.00 $211, $210, Water Supply Environmental Regulation - Water Allocation $153, $47, $33, $0.00 $72, $51, Water Supply Highlands Fees - Water Allocation $9, $8, $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 DEP (General State Fund) Sub-: $73,425, $6,609, $29,582, $0.00 $37,233, $34,643, * 93.04% Environmental Protection -- Trust Fund Accounts Discharge Prevention Enforcement - Spill Fund (DPCC,HW, Water) $65, $0.00 $0.00 $18, $47, $47, Site Remediation Enforcement - Spill Fund (DPCC,HW, Water) $220, $0.00 $0.00 $190, $30, $0.00 Site Remediation Enforcement - Spill Fund (SRP) $5,641, $80, $0.00 $3,018, $2,542, $791, Site Remediation SRP Direct Billing $9,659, $548, $0.00 $3,780, $5,330, $2,143, DEP (Trust Fund) Sub-: $15,586, $629, $0.00 $7,006, $7,950, $2,982, % Human Resources Overdrawn benefit time $9, $0.00 $0.00 $0.00 $9, $9, DEP (Human Resources) Sub-: $9, $0.00 $0.00 $0.00 $9, $9, % Environmental Protection Sub-: $89,020, $7,238, $29,582, $7,006, $45,193, $37,635, * 83.28% *On 4/4/17 DORES granted DEP Site Remediation Program an extension to 165 days from the standard 90 days transfer requirement. This column accounts for the affected accounts State Non-State Debt Eligible for Collection Transferred to DORES Compliance Rate

17 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT Health ATTACHMENT 1 (continued) Summary of Agency Inventory Reports SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Outstanding Debt 0-90 State Non-State Debt Eligible for Collection Human Resources Overdrawn benefit time $4, $4, $0.00 $0.00 $0.00 $0.00 Public Health & Environmental Lab. Laboratory Services $473, $0.00 $473, $0.00 $0.00 $0.00 Health : $478, $4, $473, $0.00 $0.00 $0.00 N/A Higher Education Student Assistance Authority Human Resources Salary Overpayment $1, $0.00 $0.00 $0.00 $1, $1, Tuition Reimbursement $12, $0.00 $0.00 $0.00 $12, $12, Other (Dishonored Checks, COBRA, etc.) $14, $0.00 $0.00 $0.00 $14, $14, HESAA : $28, $0.00 $0.00 $0.00 $28, $28, % Human Services Office of Finance Set-Off of Individual Liability (SOIL) Program $3,058, $47, $0.00 $0.00 $3,010, $3,010, Essex I & II Lawsuit $11,821, $0.00 $11,821, $0.00 $0.00 $0.00 Office of Finance Sub-: $14,879, $47, $11,821, $0.00 $3,010, $3,010, % Family Development Contracts $2,586, $0.00 $0.00 $0.00 $2,586, $2,586, Family Development Sub-: $2,586, $0.00 $0.00 $0.00 $2,586, $2,586, % Medical Assistance & Health Services Provider Overpayments $159,722, $33,852, $53,814, $51,379, $20,677, $20,677, * ** NJ FamilyCare $3,286, $1,216, $0.00 $0.00 $2,070, $2,070, Medical Assistance & Health Svc Sub-: $163,009, $35,068, $53,814, $51,379, $22,747, $22,747, % * Medicaid submitted $4,436, 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 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contract/Non-Contract License Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Addiction Services Addiction Services Debt $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Mental Health Services Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A% Developmental Disabilities Violations of Danielle's Law $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contribution to Care $4, $0.00 $4, $0.00 $0.00 $0.00 * Developmental Disabilities Sub-: $4, $0.00 $4, $0.00 $0.00 $0.00 N/A% * Client institutional cost of care debt pursuant to NJSA 30:4-66 not included. Human Services : $180,480, $35,116, $65,640, $51,379, $28,344, $28,344, % Labor and Workforce Development Wage & Hour Fees and penalties $13,065, $88, $3,127, $0.00 $9,849, $9,556, * Wages $16,441, $88, $0.00 $16,352, $0.00 $0.00 * Wage and Hour Sub : $29,506, $176, $3,127, $16,352, $9,849, $9,556, % * 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 $398,223, $2,020, $0.00 $396,203, $0.00 $0.00 Disability Insurance Employer accounts $87,329, $486, $0.00 $86,843, $0.00 $0.00 Workforce Development Employer accounts $14,413, $85, $0.00 $14,327, $0.00 $0.00 Catastrophic Insurance Fund, Medical Malpractice Insurance Fund, Right to Know & Pollution Prevention Employer accounts $9,134, $1, $0.00 $9,133, $0.00 $0.00 Control Assessment FLINT - Federal Loan Interest Payment Fund Employer accounts $6,977, $47, $0.00 $6,930, $0.00 $0.00 Penalty and Interest Employer accounts $741,833, $36,519, $0.00 $705,314, $0.00 $0.00 Employer Accounts Sub-: $1,257,912, $39,160, $0.00 $1,218,752, $0.00 $0.00 N/A Unemployment Insurance Benefits overpayments $341,477, $10,557, $0.00 $330,920, $0.00 $0.00 Disability Insurance Disability Insurance/Family Leave Insurance benefit $17,245, $1,125, $0.00 $16,119, $0.00 $0.00 Interest & Penalty Benefits overpayments $116,939, $704, $0.00 $116,234, $0.00 $0.00 Benefit Overpayments Sub-: $475,662, $12,387, $0.00 $463,275, $0.00 $0.00 N/A Workers' Compensation Compliance Enforcement $216,541, $5,586, $0.00 $210,954, $0.00 $0.00 ** Uninsured Employers Fund $42,382, $114, $0.00 $42,267, $0.00 $0.00 Second Injury Fund $744, $22, $0.00 $721, $0.00 $0.00 Workers' Compensation Sub-: $259,667, $5,723, $0.00 $253,943, $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, Explosives/Mining, Cranes $25, $0.00 $0.00 $0.00 $25, $0.00 Public Employees Occupational Safety and Health (PEOSH) $641, $0.00 $213, $428, $0.00 $0.00 Boiler and Pressure Vessel $4,663, $1,207, $0.00 $0.00 $3,456, $3,456, Health & Safety Sub-: $5,329, $1,207, $213, $428, $3,481, $3,456, % Human Resources Overdrawn benefit time $106, $0.00 $0.00 $0.00 $106, $29, Human Resources Sub-: $106, $0.00 $0.00 $0.00 $106, $29, % Labor & Workforce Development Sub-: $2,028,185, $58,654, $3,340, $1,952,752, $13,437, $13,042, % Transferred to DORES Compliance Rate

18 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT ATTACHMENT 1 (continued) Summary of Agency Inventory Reports Outstanding Debt 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 $ $0.00 $0.00 $0.00 $ $ * State Police Sub-: $ $0.00 $0.00 $0.00 $ $ % Criminal Justice Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Criminal Justice Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Juvenile Justice Overpaid Salaries & Wages $13, $0.00 $0.00 $0.00 $13, $13, Juvenile Justice Sub-: $13, $0.00 $0.00 $0.00 $13, $13, % Office of Attorney General Overpaid Salaries & Wages $ $0.00 $0.00 $0.00 $ $ Office of Attorney General Sub-: $ $0.00 $0.00 $0.00 $ $ N/A Victim of Crimes Compensation Office Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Victim of Crimes Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Racing Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Racing Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Law Overpaid Salaries & Wages $15, $0.00 $0.00 $0.00 $15, $15, 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-: $15, $0.00 $0.00 $0.00 $15, $15, % Civil Rights Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Civil Rights Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 #DIV/0! 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 $0.00 $0.00 State Athletic Control Board Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Consumer Affairs Overpaid Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 License Fees, Penalties, & Costs (Non-Revoked) $163,875, $187, $487, $0.00 $163,200, $163,200, Consumer Affairs Sub-: $163,875, $187, $487, $0.00 $163,200, $163,200, % Gaming Overpaid Salaries & Wages $1, $0.00 $0.00 $0.00 $1, $1, Fines Combined $6, $0.00 $0.00 $0.00 $6, $6, Forfeited Winnings $14, $14, $0.00 $0.00 $0.00 $0.00 License Fees $11,965, $11,746, $209, $0.00 $10, $10, Gaming Sub-: $11,987, $11,760, $209, $0.00 $18, $18, % Law & Public Safety : $175,892, $11,947, $696, $0.00 $163,247, $163,247, % Military and Veterans Affairs Vineland Room and Board (Living Residents) $260, $60, $0.00 $0.00 $199, $199, Menlo Resident Room & Board $366, $208, $0.00 $0.00 $158, $158, Paramus Room & Board/Miscellaneous $1,863, $458, $0.00 $0.00 $1,404, $561, Memorial Homes Sub-: $2,490, $727, $0.00 $0.00 $1,762, $919, % Human Resources Central Office Overdrawn benefit time $10, $0.00 $0.00 $0.00 $10, $10, Menlo Memorial Home Overdrawn benefit time $10, $0.00 $0.00 $0.00 $10, $10, Vineland Memorial Home Overdrawn benefit time $23, $0.00 $0.00 $0.00 $23, $23, Paramus Memorial Home Overdrawn benefit time $6, $0.00 $0.00 $0.00 $6, $6, Human Resources Sub-: Military and Veterans Affairs : SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, State Non-State Debt Eligible for Collection Transferred to DORES Compliance Rate $50, $0.00 $0.00 $0.00 $50, $50, % $2,540, $727, $0.00 $0.00 $1,812, $970, % Motor Vehicle Commission Human Resources Salary Overpayment $93, $9, $0.00 $0.00 $84, $84, Motor Vehicle Commission : $93, $9, $0.00 $0.00 $84, $84, %

19 ATTACHMENT 1 (continued) Summary of Agency Inventory Report

20 DEPARTMENT DIVISION/PROGRAM TYPE OF DEBT Outstanding Debt Office of the Public Defender Public Defender Trial Clients $13,197, $0.00 $0.00 $0.00 $13,197, $13,197, Human Resources Overdrawn benefit time $15, $0.00 $0.00 $0.00 $15, $15, Office of Public Defender : $13,212, $0.00 $0.00 $0.00 $13,212, $13,212, % State 0-90 State Non-State Debt Eligible for Collection 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 : $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A State Parole Board State Parole Board Polygraph exam fees $29, $ $0.00 $0.00 $28, $28, Human Resources Overdrawn benefit time $8, $2, $0.00 $0.00 $6, $6, Human Resources Tuition reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Parole Board : $37, $3, $0.00 $0.00 $34, $34, % Transportation Treasury Accounting and Auditing AMC (Annual Maintenance Fees) $70, $48, $0.00 $0.00 $21, $21, AUD (Audit Disposition) $1,660, $826, $0.00 $833, $0.00 $0.00 FEE (Permit, Fees, Fines, Equipment Damages) $568, $9, $0.00 $0.00 $558, $558, GAS (Fuel Usage) $80, $79, $0.00 $0.00 $ $ HRW (Highway and Roadside Use) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 OVP (Overpayments) $856, $569, $0.00 $287, $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) $280, $280, $0.00 $0.00 $0.00 $0.00 TPC (Third Party Contract) $2,321, $504, $0.00 $1,816, $0.00 $0.00 ITS (Installation of Traffic Signals) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Accounting and Auditing Sub-: $6,045, $2,527, $0.00 $2,938, $580, $580, * % Human Resources Overdrawn benefit time $8, $8, $0.00 $0.00 $0.00 $0.00 Human Resources Sub-: $8, $8, $0.00 $0.00 $0.00 $0.00 * N/A Transportation $6,054, $2,535, $0.00 $2,938, $580, $580, % Treasury Human Resources Overdrawn benefit time $41, $11, $0.00 $0.00 $29, $29, * Treasury Human Resources Tuition aid $5, $0.00 $0.00 $0.00 $5, $5, Treasury Human Resources Other $19, $0.00 $0.00 $0.00 $19, $19, Governor's Office Overdrawn benefit time $1, $1, $0.00 $0.00 $0.00 $0.00 Public Advte/Corr Ombuds/Elder Adv/Rate Council Overdrawn benefit time $1, $0.00 $0.00 $0.00 $1, $1, 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 $16, $5, $0.00 $0.00 $11, $11, Treasury Human Resources Sub-: $87, $18, $0.00 $0.00 $68, $68, % Lottery Retailer Receivable $3,481, $317, $1,744, $0.00 $1,419, $1,419, Lottery Sub-: $3,481, $317, $1,744, $0.00 $1,419, $1,419, % Office of Homeland Security & Preparedness Salary Overdrawn $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Office of Homeland Security & Preparedness Sub-: $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 N/A Office of Real Property Acquisition & Disposition Delinquent Payments on Leases of State Property $81, $81, $0.00 $0.00 $0.00 $0.00 Office of Real Property Acquisition & Disposition Sub-: $81, $81, $0.00 $0.00 $0.00 $0.00 N/A Rate Council Industry Assessments $13, $0.00 $0.00 $0.00 $13, $13, Rate Council Sub-: $13, $0.00 $0.00 $0.00 $13, $13, % Division of Revenue and Enterprise Services Hospital Debt - The University Hospital $485,059, $0.00 $0.00 $0.00 $485,059, $485,059, Commercial Recording Dishonored Checks/Chargebacks $75, $ $0.00 $0.00 $75, $75, Dishonored Checks - DEP Dishonored Checks $1,383, $22, $0.00 $0.00 $1,360, $1,360, Dishonored Checks - Judiciary Dishonored Checks $292, $18, $0.00 $0.00 $273, $273, Dishonored Checks - Admin. Fees Administrative Fees $147, $1, $0.00 $0.00 $145, $145, Division of Revenue and Enterprise Services Sub-: $486,956, $43, $0.00 $0.00 $486,913, $486,913, % Risk Management - Subrogation Unit Tort action claims $5,037, $2,874, $0.00 $0.00 $2,162, $2,162, Worker's Compensation Overpayment $24, $0.00 $0.00 $0.00 $24, $24, Risk Management Sub-: $5,061, $2,874, $0.00 $0.00 $2,186, $2,186, % State Ethics Commission Civil Penalties $34, $1, $0.00 $0.00 $32, $32, Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Ethics Commission Sub-total: Treasury : Key s: SUMMARY OF AGENCY INVENTORY REPORTS CENTRALIZED NON-TAX DEBT COLLECTION FY 17 ACCOUNTS RECEIVABLE REPORT AS OF JUNE 30, 2017 Transferred to DORES Compliance Rate $34, $1, $0.00 $0.00 $32, $32, % $495,716, $3,337, $1,744, $0.00 $490,634, $490,634, % $4,100,183, $159,272, $197,326, $2,685,098, $1,058,476, $1,048,962, %

21 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.