The Auditor is required to advance to the requesting taxing authority any taxes collected to the credit of the taxing authority. As part of this procedure, the Auditor must determine from the Treasurer how much in taxes have been collected. The Auditor must then make an estimate of the total collection for the current settlement, less any delinquencies and fees. From this calculation the Auditor determines how much can be advanced to the taxing authority while still allowing enough taxes to cover fees, assessments, or shortfalls in the estimated collection. The Auditor shall pay and distribute moneys within 5 business days after the request for advance is delivered to the County Auditor. When making a tax advance payment, the Auditor is required to draw separate warrants for the payment of General Fund and debt service funds. The requests for advances must be made in writing and are only good for the tax collection period open at the time the request for advance is made. Taxes collected on the delinquent list after final settlement may not be drawn upon before January 1^st.