Section 307.248 - Suspense account; fiscal year allocation; proration of payments(1) Amounts necessary to make the payments authorized by ORS 307.244 shall be transferred to a suspense account established under ORS 293.445. Moneys in the suspense account are continuously appropriated to the Department of Revenue to carry out the purposes of ORS 307.241 to 307.248.(2) Of the total amount transferred to the suspense account referred to in subsection (1) of this section for the biennium, the department shall allocate a portion to each fiscal year. The allocation shall be the department's best estimate of the most efficient use of the moneys in the suspense account so as to minimize any reductions in the payments required under ORS 307.244 for each fiscal year.(3) On or before November 1 of each fiscal year of each biennium, the department shall determine the amount of money needed to make the payments under ORS 307.244 for that fiscal year. If the sum of the obligations is greater than the amounts credited to the suspense account referred to in subsection (1) of this section and allocated to that fiscal year for those obligations under subsection (2) of this section, the payments required under ORS 307.244 shall be proportionally reduced so that the state does not accrue a debt in excess of the amount credited. A claim for payment may not accrue to a county under ORS 307.244 in excess of the amount determined under this subsection.(4) If the amount allocated to the first fiscal year of a biennium under subsection (2) of this section exceeds the amount of actual payments made under ORS 307.244, the excess amount shall be available for payments under ORS 307.244 in the second fiscal year of the biennium.