Accounting for fee revenues

(1) The Division of Finance shall: (a) establish revenue types; (b) develop a computerized master file of revenue types containing, for each revenue type: (i) the definition of each revenue type; (ii) if available, a historical record of the amount collected for the revenue type for each of the five years; (iii) the agency that collected the revenue; (iv) the program, organization, and fund into which the revenue was originally recorded each year; (v) a general description of the function where the largest portion of the revenue was spent each year; (vi) the specific legal authority that authorizes the agency to collect the revenue; (vii) the rates charged to the individuals or entities that pay the revenue; (viii) the general methodology used to determine the rate charged to individuals or entities that pay the revenue; (ix) for dedicated credits, the revenue estimate used by the agency to prepare their budget; (x) the amount appropriated as dedicated credits in the annual appropriation act; and (xi) for revenues other than dedicated credits, an estimate of the amount of revenue, if available or reasonably calculable; and (c) make the computerized file available to the Budget Office and the Office of Legislative Fiscal Analyst upon request. (2) Each agency shall provide the Division of Finance with the information required by this section.