72-1347. EMPLOYMENT SECURITY ADMINISTRATION FUND. (1) There is established in the state treasury the "Employment Security Administration Fund." All moneys deposited in said fund are perpetually appropriated to the director. Expenditures from the fund shall be in accordance with this chapter on the approval of the director and shall not require approval by the board of examiners, and shall not lapse at any time or be transferred to any other fund, except that the director may establish a revolving fund for the purpose of paying current cash items in connection with administrative expenses. All moneys in this fund which are received from the federal government shall be expended solely for the purposes and in the amounts found necessary by the secretary, United States department of labor, for the proper and efficient administration of this chapter. The fund shall consist of all moneys appropriated by this state to this fund, all moneys received from the United States for this fund, all moneys received from any other source for such purpose, and any moneys received from 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 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. Such moneys shall be secured by the depository in which they are held as required by the general depository law of the state, chapter 1, title 57, Idaho Code, and collateral pledged shall be maintained in a separate custody account. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the fund.
(2) Reimbursement of fund. If any moneys received from the United States department of labor under title III of the social security act, are found by the United States department of labor to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the United States department of labor for the proper administration of this chapter, such moneys shall be replaced by moneys in the state employment security administrative and reimbursement fund as provided in section 72-1348, Idaho Code, but if the moneys therein are insufficient, the balance shall be replaced by moneys in the department of labor special administration fund, section 72-1347A(3), Idaho Code.
History:
[72-1347, added 1947, ch. 269, sec. 47, p. 793; am. 1949, ch. 144, sec. 47, p. 252; am. 1976, ch. 141, sec. 3, p. 518; am. 1998, ch. 1, sec. 58, p. 37.]
Structure Idaho Code
Title 72 - WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
Chapter 13 - EMPLOYMENT SECURITY LAW
Section 72-1301 - SHORT TITLE.
Section 72-1302 - DECLARATION OF STATE PUBLIC POLICY.
Section 72-1303 - DEFINITIONS.
Section 72-1304 - AGRICULTURAL LABOR.
Section 72-1305 - ANNUAL PAYROLL.
Section 72-1306 - BASE PERIOD.
Section 72-1308 - BENEFIT YEAR.
Section 72-1310 - BONUS PAYMENT.
Section 72-1311 - CALENDAR QUARTER.
Section 72-1312 - COMPENSABLE WEEK.
Section 72-1312A - CORPORATE OFFICER — EMPLOYMENT.
Section 72-1313 - COMPUTATION DATE.
Section 72-1314 - CONTRIBUTIONS.
Section 72-1315 - COVERED EMPLOYER.
Section 72-1315A - COST REIMBURSEMENT EMPLOYER.
Section 72-1316 - COVERED EMPLOYMENT.
Section 72-1316A - EXEMPT EMPLOYMENT.
Section 72-1317 - CUT-OFF DATE.
Section 72-1318 - DIRECTOR — DEPARTMENT.
Section 72-1318B - DETERMINATION, REVISED DETERMINATION, REDETERMINATION OR SPECIAL REDETERMINATION.
Section 72-1319 - ELIGIBLE EMPLOYER.
Section 72-1319A - DEFICIT EMPLOYER.
Section 72-1319B - TAXABLE WAGE RATE.
Section 72-1320 - CREW LEADER.
Section 72-1322 - EXPERIENCE RATING.
Section 72-1322B - EDUCATIONAL INSTITUTION.
Section 72-1322C - GOVERNMENTAL ENTITY.
Section 72-1322D - NONPROFIT ORGANIZATION.
Section 72-1323 - INTERESTED PARTIES.
Section 72-1327A - VALID CLAIM.
Section 72-1329 - WAITING WEEK.
Section 72-1331 - ADMINISTRATION.
Section 72-1332 - AUTHORITY AND DUTIES OF THE COMMISSION.
Section 72-1333 - DEPARTMENT OF LABOR — AUTHORITY AND DUTIES OF THE DIRECTOR.
Section 72-1334 - PUBLICATIONS.
Section 72-1337 - RECORDS AND REPORTS.
Section 72-1338 - OATHS AND WITNESSES.
Section 72-1339 - ENFORCEMENT OF SUBPOENAS.
Section 72-1340 - PROTECTION AGAINST SELF-INCRIMINATION.
Section 72-1341 - FEDERAL-STATE COOPERATION.
Section 72-1342 - DISCLOSURE OF INFORMATION.
Section 72-1343 - PRESERVATION AND DESTRUCTION OF RECORDS.
Section 72-1344 - RECIPROCAL ARRANGEMENTS AND COOPERATION.
Section 72-1345 - STATE EMPLOYMENT SERVICE.
Section 72-1346 - EMPLOYMENT SECURITY FUND.
Section 72-1346B - UNEMPLOYMENT BENEFIT BONDS.
Section 72-1347 - EMPLOYMENT SECURITY ADMINISTRATION FUND.
Section 72-1347A - EMPLOYMENT SECURITY RESERVE FUND — SPECIAL ADMINISTRATION FUND.
Section 72-1348 - STATE EMPLOYMENT SECURITY ADMINISTRATIVE AND REIMBURSEMENT FUND.
Section 72-1349 - PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS.
Section 72-1349B - FINANCING OF BENEFITS PAYMENTS BY PROFESSIONAL EMPLOYERS AND THEIR CLIENTS.
Section 72-1349C - TREATMENT OF INDIAN TRIBES.
Section 72-1350 - TAXABLE WAGE BASE AND TAXABLE WAGE RATES.
Section 72-1351 - EXPERIENCE RATING AND VOLUNTARY TRANSFERS OF EXPERIENCE RATING ACCOUNTS.
Section 72-1351B - FEDERAL CONFORMITY PROVISION PROHIBITING RELIEF FROM LIABILITY.
Section 72-1352 - PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE.
Section 72-1352A - CORPORATE OFFICERS — EXEMPTION FROM COVERAGE — NOTIFICATION — REINSTATEMENT.
Section 72-1353 - ADMINISTRATIVE DETERMINATIONS OF COVERAGE.
Section 72-1354 - PENALTY ON UNPAID AMOUNTS.
Section 72-1355 - COLLECTION BY SUIT.
Section 72-1355A - CONTRACTORS’ AND PRINCIPALS’ LIABILITY FOR CONTRIBUTIONS.
Section 72-1357 - ADJUSTMENTS AND REFUNDS.
Section 72-1358 - DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT.
Section 72-1359 - JEOPARDY ASSESSMENTS.
Section 72-1360A - COLLECTION OF LIEN AMOUNTS.
Section 72-1361 - APPEALS TO THE DEPARTMENT AND TO THE COMMISSION.
Section 72-1362 - LIABILITY OF SUCCESSOR.
Section 72-1364 - UNCOLLECTIBLE ACCOUNTS.
Section 72-1365 - PAYMENT OF BENEFITS.
Section 72-1366 - PERSONAL ELIGIBILITY CONDITIONS.
Section 72-1367 - BENEFIT FORMULA.
Section 72-1367A - EXTENDED BENEFITS.
Section 72-1368 - CLAIMS FOR BENEFITS — APPELLATE PROCEDURE — LIMITATION OF ACTIONS.
Section 72-1369 - OVERPAYMENTS, CIVIL PENALTIES AND INTEREST — COLLECTION AND WAIVER.
Section 72-1370 - DISTRIBUTION OF BENEFIT PAYMENTS UPON DEATH.
Section 72-1372 - CIVIL PENALTIES.
Section 72-1373 - VIOLATION OF THIS LAW OR RULES THEREUNDER.
Section 72-1374 - UNAUTHORIZED DISCLOSURE OF INFORMATION.
Section 72-1375 - PROTECTION OF RIGHTS AND BENEFITS.
Section 72-1376 - REPRESENTATION IN COURT.
Section 72-1377 - SAVING CLAUSE.
Section 72-1378 - SEPARABILITY OF PROVISIONS.
Section 72-1379 - REFERENCES IN CHAPTER.
Section 72-1381 - DIRECTOR TO COOPERATE WITH GOVERNOR IN MEDIATION OF DISPUTES.
Section 72-1382 - DUTIES OF DIRECTOR — DETERMINATION OF REPRESENTATIVES.
Section 72-1385 - PROVISIONS NOT TO APPLY TO AGRICULTURAL OR DOMESTIC LABOR.