(1) An amount equal to 7.48% of the money received pursuant to 10-4-201 , MCA, shall be transferred into the state general fund to cover administrative costs incurred by the Department of Revenue and the Department of Administration.

(2) Applications for payments for costs incurred by providers of telephone services must be received by the department within 30 days following the end of each calendar quarter.

(a) If an application by a provider is not received by the department within 30 days following the end of the calendar quarter the department shall not distribute any of the account to that provider for that calendar quarter.

(b) All applications received by the department shall be reviewed in detail by the department for appropriateness of costs claimed by providers. Such detailed review may include, but is not limited to, review of an application by one provider in comparison to other similar applications by other providers, review of associated paid invoices, time records and contracts and on site reviews by the department and its employees and consultants of completed work supported in an application.

(3) All amounts verified shall be paid within 60 days following the end of each calendar quarter. Payments which are still under review at the expiration of the 60 days may be distributed from the next calendar quarterly receipts of the account if, within 60 days following the end of the next calendar quarter, the amount owed to the provider is made certain.

(4) The department shall, within ten days, distribute the balance of the basic 911 account and enhanced 911 account into a special revenue account for each 911 jurisdiction utilizing the following information and in the following manner:

(a) the department shall obtain the most recent per capita census data for incorporated cities and counties in the state from the Department of Commerce, Census and Economic Information Center;

(b) the department shall compute the per capita percentage each county represents to the entire state population based upon the census data. Any county whose per capita percentage is less than 1% of the entire state population shall automatically have its percentage increased to equal 1%. Each county's percentage shall then be recomputed to adjust for the counties whose per capita percentage was originally less than 1%. The county per capita percentages shall total 100%;

(c) for the basic 911 fund distribution, the department shall compute the quarterly allocation amount for each county based upon the percentages computed in (4) (b) applied against the balance of the basic 911 fund account;

(d) for the enhanced 911 fund distribution, the department shall compute the quarterly allocation amount for each county based upon the percentages computed in (4) (b) applied against 84% of the enhanced 911 fund account;

(e) the balance (16%) of the enhanced 911 fund account shall be distributed evenly to the counties with 1% or less than 1% of the total population of the state;

(f) the department shall compute the per capita percentage each incorporated city represents to its county population based upon the census data obtained in (4) (a) . The balance of each county's population shall be computed to be each county's per capita percentage for its remaining population. The total of each county's incorporated city per capita percentage(s) and its remaining per capita percentage shall equal 100%;

(g) the department shall compute the quarterly distribution amount for each 911 jurisdiction based upon the percentages computed in (4) (d) applied against each county's quarterly allocation amount computed in (4) (c) , (4) (d) , and (4) (e) ;

(h) the department shall compute the quarterly distribution amount for each 911 jurisdiction. This shall be based on the per capita percentage that each 911 jurisdiction's service area is in relation to the incorporated city(s) and the remaining county(s) area served by each 911 jurisdiction.

(i) each 911 jurisdiction with an approved final basic or enhanced 911 plan shall receive funds from the allocation for each city or county included in its approved final plan. The department shall distribute to the accounting entity designated by a 911 jurisdiction with an approved final plan the proportional amount for each city or county served by the 911 jurisdiction;

(j) quarterly distributions from the basic 911 fund account for each city and county without approved final plans shall be distributed into separate accounts within the state treasury for each city and county. Such amounts shall be retained in the separate accounts within the state treasury until a final basic or enhanced 911 plan is approved, at which time the accrued balance for a 911 jurisdiction, with interest, shall be distributed to the 911 jurisdiction with the next quarterly distribution;

(k) beginning with the first quarterly distribution after July 1, 1998, all funds from the basic 911 account being held in separate accounts for cities and counties without approved final plans shall be removed from those accounts and shall be distributed with the balance of the quarterly basic 911 account distributions for all 911 jurisdictions with approved final plans;

(l) funds from the enhanced 911 account shall be retained in the separate accounts within the state treasury for those cities and counties until a final enhanced 911 plan is approved, at which time the accrued balance for a 911 jurisdiction, with interest, shall be distributed to the 911 jurisdiction with the next quarterly distribution;

(m) the department shall provide a report with each 911 jurisdiction distribution indicating the proportional share derived from the individual city's or county's allocation.