1The maximum allowable fee revenue to be retained by the DUI Program for normal operations is the maximum allowable cost plus 10 percent of the maximum allowable costs (i.e., operational expenses in accordance with these rules for the most recently ended fiscal year). Up to 10 percent of fee revenues above maximum allowable costs may be placed in a cash reserve account each year for the purpose of providing emergency reserves for the program should the DUI program experience a downward economic spiral, and to allow the program to purchase assets which increase efficiency or decrease cost. Total cash reserves may not exceed 50 percent of the program’s operational expenses for the most recently ended fiscal year. The purchase of assets from the cash reserve fund must be approved by the DUI program Board of Directors and the Chief Judge of the Circuit where the DUI program is principally located. Revenues in excess of the maximum allowable for normal operations or cash reserve fund may be applied to substance abuse treatment programs for DUI offenders, substance abuse prevention programs, or fee waivers for indigent clients or clients unable to pay for DUI program participation, in the fiscal year after the fiscal year in which the revenues were realized, if approved by the DUI program Board of Directors and the Chief Judge of the Circuit where the DUI program is principally located. Absent the above approval and usage of the excess revenues, such revenues shall be paid into the DUI Trust Fund by the end of the fiscal year after the year in which they were realized. The annual audit report shall include a report on the use of such excess revenues. The expenses associated with these revenues shall not be recorded as normal operating expenses of the DUI program.
