44-716a. Special employment security fund; creation; authorized expenditures and transfers.
44-716a
44-716a. Special employment security fund; creation;authorizedexpenditures and transfers.(a) There is hereby created in the state treasury a special fund to be knownas the special employment security fund. All interest and penaltiescollected under the provisions of the Kansas employment security law shallbe paid into this fund. No such moneys shall be expended or available forexpenditure in any manner which would permit their substitution for, or acorresponding reduction in, federal funds which in the absence of suchmoneys would be available to finance expenditures for the administration ofthe employment security law. Nothing in this section shall prevent suchmoneys from being used as a revolving fund, to cover expenditures, necessaryand proper under the law, for which federal funds have been duly requestedbut not yet received, subject to the charging of such expendituresagainst such funds when received. Except as otherwise authorized by thissection or by appropriations act, the moneys in this fund may be usedby the secretary of laboronly for the payment of costs of administration which are found not to havebeen properly and validly chargeable against federal grants, or otherfunds, received for or in the employment security administration fund. Inaddition to the other purposes for which expenditures may be made from thespecial employment security fund as authorized by this section or byappropriations act, moneys fromthis fund may be used to finance activities as deemed necessary by thesecretary of labor for the efficient operation ofactivitiesunder or the administration of the employment security law, except that (1)no moneys shall be used for such purposes unless the secretary hasdetermined that no other funds are available or can be properly used tofinance expenditures for such purposes, and (2)expenditures during anyfiscal year for purposes authorized under thissection shall not exceed $110,000 except uponapproval of the state finance council acting on this matter which is herebycharacterized as a matter of legislative delegation and subject to theguidelines prescribed by subsection (c) of K.S.A. 75-3711c and amendmentsthereto. No expenditures of this fund shall be made except on writtenauthorization by the governor and the secretary oflabor.
(b) The director of accounts and reports is hereby directed to drawwarrants upon the state treasurer against the money in the special employmentsecurity fund for the use and purposes authorized under this section uponvouchers,approved by the secretary of labor,and accompanied by the written authorization of the governor and the secretaryof labor. The moneys in this fund arehereby specifically made available to replace, within a reasonable time,any moneys received by this state pursuant to section 302 of the federalsocial security act, as amended, which, because of any action or contingency,have been lost or have been expended for purposes other than, or in amountsin excess of, those necessary for the proper administration of the employmentsecurity law. The moneys in this fund shall be continuously available tothe secretary of labor for expenditure inaccordance with theprovisions of this section and shall not lapse at any time orbe transferred to any other fund, except as otherwise authorized in subsection(c) or subsection (d).
(c) In addition to expenditures authorized by this section, the directorof accounts and reports may transfer funds from the special employment securityfund to the accounting services recovery fund as provided in K.S.A. 75-3728band 75-6210 and amendments thereto.
(d) In addition to expenditures authorized by this section, the directorof accounts and reports is directed and authorized to transfer funds from thespecial employment security fund to the department oflabor federalindirect cost offset fund on July 1 of each year in the amount contained inappropriation bills to be expended from the federal indirect cost offset fundfor that fiscal year.
(e) In addition to expenditures authorized by this section, the directorof accounts and reports is directed and authorized to transfer funds from thespecial employment security fund to the clearing account of the employmentsecurity fund to be expended in the payment of interest due employers fromerroneously collected contributions or benefit cost payments as provided insubsection (h) ofK.S.A. 44-717 and amendments thereto.
(f) In addition to expenditures authorized by this section, the directorof accounts and reports is directed and authorized to transfer funds from thespecial employment security fund to the clearing account of the employmentsecurity fund to be expended in the payment of fees assessed for the electronicpayments or credit card payments of contributions, benefit cost payments orreimbursing payments in lieu of contributions from employers.
History: L. 1945, ch. 220, § 10; L. 1947, ch. 291, § 10;L.1949, ch. 288, § 12;L. 1957, ch. 297, § 7; L. 1976, ch. 370, § 72; L. 1983, ch. 289,§ 6; L. 1986, ch. 192, § 1;L. 1987, ch. 37, § 6;L. 1988, ch. 16, § 29;L. 1989, ch. 13, § 23;L. 1991, ch. 145, § 3;L. 1998, ch. 124, § 4;L. 2004, ch. 179, § 68;L. 2005, ch. 138, § 3; July 1.