Section 23-705 - Special administration fundA. A special fund known as the special administration fund is established.B. No expenditure or transfer may be made from the special administration fund unless the expenditure or transfer is authorized by legislative appropriation and approved by the director of the department of administration.C. Interest and penalties collected under the provisions of this chapter shall be paid into the special administration fund. Such monies shall not be expended or available for expenditure in any manner which would permit their substitution for, or a corresponding reduction in, federal funds which would in the absence of the monies be available to finance expenditures for the administration of this chapter, but nothing in this section shall prevent the monies from being used to cover expenditures necessary and proper under the law for which federal funds have been duly requested but not yet received, subject to charging the expenditures against such funds when received.D. The monies in the special administration fund are subject to legislative appropriation and shall be used by the commission for payment of costs of administration found not to have been properly and validly chargeable against federal grants or other funds received for or in the employment security administration fund created by section 23-707. The appropriated monies shall be available either for satisfying the obligations incurred by the commission directly or by requesting the state treasurer to transfer the required amount from the special administration fund to the employment security administration fund. No expenditure of this fund or transfer shall be made unless and until authorized by legislative appropriation and the commission finds that no other funds are available or can properly be used to finance the expenditures.E. The monies in this fund are subject to legislative appropriation to the commission for expenditure in accordance with the provisions of this section and section 23-706 and shall not be transferred to any other fund.