23-701. Unemployment compensation fund; administration; composition
A. There shall be a special fund known as the unemployment compensation fund which shall be kept separate and apart from all other public monies or funds of this state, and shall be administered by the commission exclusively for the purposes of this chapter.
B. The unemployment compensation fund shall consist of:
1. Contributions and payments in lieu of contributions collected pursuant to this chapter.
2. Interest earned upon monies in the fund.
3. Property or securities acquired through the use of monies belonging to the fund and all earnings of such property and securities.
4. All monies credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act, as amended.
5. Other monies received for the fund from any other source.
C. All monies in the unemployment compensation fund shall be commingled and undivided.