TITLE 19

Labor

Unemployment Compensation

CHAPTER 31. UNEMPLOYMENT INSURANCE APPEAL BOARD

Subchapter IV. Special Funds


There shall be a special fund, separate and apart from all public moneys or funds of this State, to be known as the Unemployment Compensation Fund which shall be administered by the Department exclusively for the purposes of this part.

This Fund shall consist of:

(1) All assessments collected under this part (except the additional emergency assessment required under § 3391 of this title) together with any interest thereon collected prior to October 1, 1967, pursuant to §§ 3357-3365 of this title;

(2) All penalties collected prior to October 1, 1967, pursuant to this part;

(3) Interest earned upon any moneys in the Fund;

(4) Any property or securities acquired through the use of moneys belonging to the Fund; and

(5) All earnings of such property or securities.

All moneys in the Fund shall be mingled and undivided.

41 Del. Laws, c. 258, § 9; 19 Del. C. 1953, § 3161; 53 Del. Laws, c. 79, § 1; 56 Del. Laws, c. 187, § 2; 57 Del. Laws, c. 669, § 4G; 64 Del. Laws, c. 158, § 2.;

(a) The State Treasurer shall be ex officio the treasurer and custodian of the Unemployment Compensation Fund. The Treasurer shall administer such Fund in accordance with the directions of the Department and shall issue warrants upon it in accordance with such regulations as the Department prescribes. The Treasurer shall maintain within the Fund 3 separate accounts:

(1) A clearing account;

(2) An unemployment trust fund account; and

(3) A benefit account.

All moneys payable to the Fund, upon receipt thereof by the Department, shall be forwarded to the State Treasurer, who shall immediately deposit them in the clearing account. Refunds payable pursuant to § 3365 of this title shall be paid in accordance with that section and may be paid from the clearing account upon warrants issued by the State Treasurer under the direction of the Department.

Notwithstanding any provisions of law in this State relating to the deposit, administration, release or disbursement of moneys in the possession or custody of this State, after clearance thereof, all moneys in the clearing account derived from assessments (except the additional emergency assessment required under § 3391 of this title) shall be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this State in the Unemployment Trust Fund established and maintained pursuant to § 904 of the federal Social Security Act, as amended (42 U.S.C. § 1104), and all moneys derived from the additional emergency assessment required under § 3391 of this title, interest and penalties shall be deposited in the Special Administration Fund of the Department of Labor established and maintained pursuant to § 3166 of this title. The benefit account shall consist of all moneys requisitioned from this State's account in the Unemployment Trust Fund. Except as herein otherwise provided, moneys in the clearing and benefit accounts may be deposited by the State Treasurer, under the direction of the Department, in any bank or public depository in which general funds of the State may be deposited, but no public deposit insurance charge or premium shall be paid out of the Fund.

(b) The State Treasurer shall be liable on official bond for the faithful performance of duties in connection with the Unemployment Compensation Fund provided for under this part. Such liability on the official bond shall exist in addition to the liability upon any separate bond given by the State Treasurer.

41 Del. Laws, c. 258, § 9; 45 Del. Laws, c. 267, § 9; 19 Del. C. 1953, § 3162; 56 Del. Laws, c. 187, § 3; 57 Del. Laws, c. 669, § 4G; 57 Del. Laws, c. 741, § 36; 58 Del. Laws, c. 522, § 4; 61 Del. Laws, c. 427, § 1; 61 Del. Laws, c. 468, § 7; 64 Del. Laws, c. 158, § 3; 70 Del. Laws, c. 186, § 1.;

Moneys shall be requisitioned from this State's account in the Unemployment Trust Fund solely for the payment of benefits and/or self-employment assistance allowances and in accordance with regulations prescribed by the Department. The Department shall from time to time requisition from the Unemployment Trust Fund such amounts, not exceeding the amounts standing to this State's account therein, as it deems necessary for the payment of benefits and/or self-employment assistance allowances for a reasonable future period. Upon receipt thereof the State Treasurer shall deposit such moneys in the benefit account and shall issue warrants for the payment of benefits and/or self-employment assistance allowances solely from such benefit account. Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. All warrants issued by the State Treasurer for the payment of benefits and/or self-employment assistance allowances and refunds shall bear the signature of the State Treasurer and the countersignature of the Department or its duly authorized agent for that purpose. Any balance of moneys requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be deducted from estimates for and may be utilized for the payment of benefits and/or self-employment assistance allowances during succeeding periods, or, at the discretion of the Department, shall be redeposited with the Secretary of the Treasury of the United States to the credit of this State's account in the Unemployment Trust Fund, as provided in § 3162 of this title.

41 Del. Laws, c. 258, § 9; 57 Del. Laws, c. 669, § 4G; 57 Del. Laws, c. 741, § 36; 61 Del. Laws, c. 427, § 1; 61 Del. Laws, c. 468, § 7; 70 Del. Laws, c. 43, § 1; 70 Del. Laws, c. 186, § 1.;

(a) There shall be in the State Treasury a special fund to be known as the Unemployment Compensation Administration Fund. All moneys which are deposited or paid into this Fund shall be continuously available to the Department for expenditure in accordance with this part and shall not lapse at any time or be transferred to any other fund. All moneys in this Fund which are received from the federal government or any agency thereof or which are appropriated by this State for the purposes described in §§ 3151 and 3152 of this title shall be expended solely for the purposes and in the amounts found necessary by the Secretary of Labor of the United States for the proper and efficient administration of this part. The Administration Fund shall consist of all moneys appropriated by this State, all moneys received from the United States of America, or any agency thereof, including the Secretary of Labor of the United States, and all moneys received from any other source for such purpose, and shall also include any moneys received from any agency of the United States or any other state as compensation for services or facilities supplied to such agency, any amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the Unemployment Compensation Administration Fund or by reason of damage to equipment or supplies purchased from moneys in such Fund and any proceeds realized from the sale or disposition of any such equipment or supplies which may no longer be necessary for the proper administration of this part. All moneys in the Administration Fund shall be deposited, administered and disbursed, in the same manner and under the same conditions and requirements as is provided by law for other special funds in the State Treasury, except that moneys in this Fund shall not be commingled with other state funds, but shall be maintained in a separate account on the books of a depositary bank.

(b) The State Treasurer shall be liable on the Treasurer's official bond for the faithful performance of duties in connection with the Administration Fund provided for under this section. Such liability on the official bond shall exist in addition to any liability upon any separate bond which may be given by the State Treasurer. All sums recovered on any surety bond for losses sustained by the Administration Fund shall be deposited in that Fund.

41 Del. Laws, c. 258, § 13; 43 Del. Laws, c. 280, § 19; 19 Del. C. 1953, § 3164; 57 Del. Laws, c. 669, §§ 4G, 4H; 57 Del. Laws, c. 741, § 36; 58 Del. Laws, c. 522, § 5; 61 Del. Laws, c. 427, § 1; 61 Del. Laws, c. 468, § 7; 70 Del. Laws, c. 186, § 1.;

If any moneys received after June 30, 1941, from the Secretary of Labor of the United States under Title III of the Social Security Act [42 U.S.C. § 501 et seq.] or any unencumbered balances in the Unemployment Compensation Administration Fund as of that date or any moneys granted after that date to this State pursuant to the Wagner-Peyser Act [29 U.S.C. § 49 et seq.] or any moneys made available by this State or its political subdivisions are found by the Secretary of Labor of the United States because of any action or contingency to have been lost or been expended for purposes other than or in amounts in excess of those found necessary by the Secretary of Labor of the United States for the proper administration of this part, it is the policy of this State that such amounts shall be replaced from the moneys in the Special Administration Fund of the Department of Labor. Upon receipt of notice of such a finding by the Secretary of Labor of the United States, the Department shall promptly replace the amount required for such replacement from the Special Administration Fund, or, if the balance in this Fund is insufficient, it shall promptly report the amount required for such replacement to the Governor, and the Governor shall, at the earliest opportunity, submit to the General Assembly the request for the appropriation of such amount. This section and § 3164 of this title shall not be construed to relieve this State of its obligation with respect to funds received prior to July 1, 1941, pursuant to the provisions of Title III of the Social Security Act.

41 Del. Laws, c. 258, § 13; 43 Del. Laws, c. 280, § 19; 19 Del. C. 1953, § 3165; 56 Del. Laws, c. 187, § 4; 57 Del. Laws, c. 669, §§ 4G, 4H, 4J.;

(a) Creation. — There is created in the State Treasury a special fund to be known as The Special Administration Fund of the Department of Labor. This Fund shall consist of:

(1) All interest and penalties collected under this part subsequent to September 30, 1967;

(2) All moneys collected pursuant to § 3391 of this title for the payment of interest on federal advances;

(3) All moneys collected pursuant to § 3401 of this title;

(4) All interest on or profits earned by the said Special Administration Fund.

(b) Administration. — All moneys collected pursuant to this section shall be deposited in the clearing account of the Unemployment Compensation Fund for clearance only and shall not become part of such Fund. After clearance, the moneys shall be deposited in the Special Administration Fund of the Department of Labor. All moneys in this Fund shall be prudently invested to the credit of this Fund, administered and disbursed in the same manner as is provided by law for other special funds in the State Treasury and such moneys shall be maintained in a separate ledger account on the books of the Secretary of Finance. The State Treasurer shall be the custodian of and shall be liable on the Treasurer's official bond for the faithful performance of the Treasurer's duties in connection with the Fund. Such liability on the official bond shall exist in addition to the liability upon any separate bond which may be given by the State Treasurer. All sums recovered on any such official bond for losses sustained by the Fund shall be deposited in the Fund. Balances to the credit of the Fund shall not lapse at any time but shall be continuously available to the Secretary of Labor for expenditures consistent with this section.

(c) Use. — The moneys in the Special Administration Fund may be used by the Department for:

(1) The payment of costs of the administration of this part which are not properly and validly chargeable against federal granted funds received for or in the Unemployment Compensation Administration Fund, or where properly and validly chargeable against said funds, but where said funds are depleted or not available;

(2) Replacement, within a reasonable time and subject to § 3165 of this title, of any moneys received by this State in the form of grants from the federal government for administrative expenses which because of any action or contingency have been lost or have been expended for purposes other than or in amounts in excess of those considered by the United States Secretary of Labor to be necessary for the proper and efficient administration of this part;

(3) A revolving fund to cover expenditures for which federal funds have been duly requested but not yet received, subject to the replacement of the amount expended when such funds are received, and refunds of erroneously collected interest and penalties subject to § 3365 of this title;

(4) Refunds of overpayments of this Fund subject to the time limit provisions of § 3365 of this title;

(5) The payment of interest on advances from the federal government for unemployment compensation benefits shall be from moneys collected pursuant to § 3391 of this title;

(6) The payment of the costs of programs to counsel, retrain and place dislocated workers, to assist in school-to-work transition activities, to provide industrial training, to provide career-ladder training for state employees, and the payment of the administrative costs of such programs, shall be from moneys collected pursuant to § 3401 of this title.

(d) Transfer. — The Secretary of Labor, whenever the Secretary determines that the money in the Special Administration Fund is more than adequate to pay for all foreseeable needs for which this Fund is created, may authorize the transfer therefrom to the Unemployment Trust Fund of such amount as the Secretary deems proper.

19 Del. C. 1953, § 3166; 56 Del. Laws, c. 187, § 1; 57 Del. Laws, c. 669, §§ 4G, 4J, 4L; 57 Del. Laws, c. 741, § 36; 61 Del. Laws, c. 427, § 1; 61 Del. Laws, c. 468, §§ 7, 8; 64 Del. Laws, c. 158, § 4; 64 Del. Laws, c. 460, §§ 7, 8; 65 Del. Laws, c. 415, § 1; 70 Del. Laws, c. 186, § 1.;