Every risk management pool shall pay to the Director of Insurance, on or before March 1 of each year, an amount equal to five-tenths of one percent of annual contributions received by the pool less any amount paid for excess or aggregate insurance during the immediately preceding calendar year for health, dental, and accident coverage and one percent of annual contributions received by the pool less any amount paid for excess or aggregate insurance during the immediately preceding calendar year for coverage of all other risks included within the pool's group self-insurance program. A pool which has a scheme of operations that contemplates a return of a portion of the contributions of pool members without such members being claimants under the pool's insuring agreements may deduct such return contributions and any dividends paid during the immediately preceding calendar year from the pool's contributions for the purpose of calculating the amount due. The computation of such amount shall be made on forms furnished by the Department of Insurance which shall be filed with the department together with a sworn statement by the pool's chief operating officer attesting to the accuracy of the computation. The department shall furnish such forms to each pool prior to the end of the year for which such amount is payable together with any information relative to computation of the amount as may be necessary. Upon receipt of payment, the director shall audit and examine the computations and satisfy himself or herself that the amount paid is in conformity with this section. The director shall transmit such payments to the State Treasurer. One-half of the payments shall be handled in the manner prescribed in section 77-913, and the remaining one-half of such payments shall be deposited in the General Fund promptly upon completion of the director's audit and examination and in no event later than May 1 of each year.