(a) There is created in the State Treasury a special fund to be known as the “Employment Security Administration Fund”.
(b) All money deposited or paid into the Employment Security Administration Fund shall be continuously available to the Director of the Division of Workforce Services for expenditure in accordance with the provisions of this chapter and shall not lapse at any time or be transferred to any other fund.
(c) The Employment Security Administration Fund shall consist of any money appropriated by this state in accordance with this chapter; all money received from the United States or any agency thereof; all money received from any agency of the United States or any other state as compensation for services or facilities supplied to the agency; all amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the Employment Security Administration Fund or by reason of damage to property, equipment, or supplies purchased from money in the Employment Security Administration Fund; and all proceeds realized from the sale or disposition of any property, equipment, or supplies which may no longer be necessary for the proper administration of this law.
(d) Notwithstanding any provision of this section and §§ 11-10-321 and 11-10-322, all money requisitioned and deposited into the Employment Security Administration Fund pursuant to this chapter shall remain part of the Employment Security Administration Fund and shall be used only in accordance with the conditions specified in this chapter.
(e) The director shall transmit to the Auditor of State all documents and information required by the Auditor of State from which to prepare a register. The Auditor of State is authorized and directed to keep a register in his or her office of all checks and other fiscal transactions of the expenditures from the Employment Security Administration Fund. This information shall be a public record.