Utah Code § 63A-3-506: Allocation of funds.

(1) Except as provided in Subsection (2), the money collected by the office less the office's fees shall be allocated on a prorated basis to the various revenue types that generated the accounts receivable.

(2) Notwithstanding the requirements of Subsection (1):

(a) federal cost allocation requirements for specific accounts receivable related to programs that are supported by federal funds take precedence over other cost allocation methods provided in this section; and

(b) the office shall use interest and fees collected on past due accounts receivable as provided in Section 63A-3-505.