23-705. Special administration fund


A. A special fund known as the special administration fund is established.


B. No expenditure or transfer may be made from the special administration fund
unless the expenditure or transfer is authorized by legislative appropriation and
approved by the director of the department of administration.


C. Interest and penalties collected under the provisions of this chapter shall be
paid into the special administration fund. Such monies shall not be expended or
available for expenditure in any manner which would permit their substitution for, or a
corresponding reduction in, federal funds which would in the absence of the monies be
available to finance expenditures for the administration of this chapter, but nothing in
this section shall prevent the monies from being used to cover expenditures necessary and
proper under the law for which federal funds have been duly requested but not yet
received, subject to charging the expenditures against such funds when received.


D. The monies in the special administration fund are subject to legislative
appropriation and shall be used by the commission for payment of costs of administration
found not to have been properly and validly chargeable against federal grants or other
funds received for or in the employment security administration fund created by section
23-707. The appropriated monies shall be available either for satisfying the obligations
incurred by the commission directly or by requesting the state treasurer to transfer the
required amount from the special administration fund to the employment security
administration fund. No expenditure of this fund or transfer shall be made unless and
until authorized by legislative appropriation and the commission finds that no other
funds are available or can properly be used to finance the expenditures.


E. The monies in this fund are subject to legislative appropriation to the
commission for expenditure in accordance with the provisions of this section and section
23-706 and shall not be transferred to any other fund.