23-706. Use of special administration fund;
transfer of funds


A. The department may use all or any part of the funds in the special
administration fund for the purpose of acquiring suitable office space for the units of
the department performing functions provided by this chapter by purchase, lease, contract
or in any other manner, including the right to use the funds or any part of the funds to
purchase land and erect on the land such buildings as it deems necessary, or to assist in
financing the construction of any building erected by the state or any of its agencies in
which available space will be provided for the units of the department performing
functions provided by this chapter under lease or contract between the department and the
state or state agency. The department may also use all or any part of the funds in the
special administration fund to reimburse, in case of administrative error by the
department, employers which have elected to make payments in lieu of contributions
pursuant to section 23-750.


B. The department may transfer from the employment security administration fund to
the special administration fund amounts not exceeding funds specifically available to the
department for that purpose, equivalent to the fair reasonable rental value of land and
buildings acquired for the use of units of the department performing functions provided
by this chapter until such time as the full amount of the purchase price of the land and
buildings and the cost of repair and maintenance thereof as was expended from the special
administration fund has been returned to the fund. The department may also transfer from
the employment security administration fund to the special administration fund amounts
not exceeding funds specifically available to the department for that purpose, equivalent
to the fair reasonable rental value of space used by the units of the department
performing functions provided by this chapter in a building erected by the state or any
of its agencies until such time as the department's proportionate amount of the purchase
price of the building and the department's proportionate amount of the costs of repair
and maintenance thereof as was expended from the special administration fund has been
returned to the fund.


C. If the department deems the amount in the special administration fund in excess
of future needs, it may transfer all or a portion of the special administration fund to
the unemployment compensation fund.


D. Expenditures or transfers from the special administration fund are subject to
the provisions of section 23-705.