(a) There is established within the General Fund of the District of Columbia a special fund known as the Delinquent Debt Fund ("Fund"), which shall be administered by the Central Collection Unit in accordance with subsections (c) and (d) of this section.
(b) Revenue from the following sources shall be deposited in the Fund:
(1) Funds allocated to the Central Collection Unit through the District's annual Budget and Financial Plan;
(2) All delinquent debts collected by the Central Collection Unit, except those amounts described in § 1-350.02(a-1) and (a-2), and (a-3); and
(c) Money in the Fund shall be used to conduct the authorized activities of the Central Collection Unit.
(d) After all operational and administrative expenses of the Central Collection Unit have been paid, as certified by the Chief Financial Officer in the year-end close, the lesser of $2.5 million or the remaining cash balance in the Fund, in excess of the amount certified as local funds in the most recent revenue estimate of the Chief Financial Officer, shall be transferred from the Fund to the Arts and Humanities Enterprise Fund, established by § 39-205.01; provided, that any cash balance remaining in the Fund after the transfer to the Arts and Humanities Enterprise Fund shall revert to the unrestricted balance of the General Fund of the District of Columbia.