Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows:
(a) Any amounts levied but not apportioned to funds in the manner authorized by this chapter shall be distributed to the funds for which levied as prescribed in Chapter 1a of this part.
(b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts.
(c) Amounts collected as costs shall be distributed to the county general fund.
(d) Amounts collected as delinquent penalties shall be distributed to the tax losses reserve fund.
The auditor shall record the total secured tax roll collections on his secured taxes receivable accounts.