Section 58. (a) There is hereby created the employment security administration account, hereinafter called the account, to consist of all moneys
(1) Appropriated by the commonwealth for the administration of this chapter or for said account, including such money as may be made available by the commonwealth for its state employment service;
(2) Received under this chapter or under federal laws which are designated for the administration of this chapter or for said account, including such money as may be alloted to the commonwealth under the Wagner-Peyser Act, so called, or under Title III of the Social Security Act, so called;
(3) Received from any agency for services or facilities supplied;
(4) Received or recovered on any surety bond or from other source for losses sustained in connection with the account or by reason of damage to equipment and supplies;
(5) Realized from sale of equipment or supplies no longer necessary for proper administration.
(b) The account shall be kept and accounted for by the state treasurer in the same manner as other moneys of the commonwealth, except that its annual balance shall be carried forward and shall remain continuously available to the director solely for the purposes herein specified.
(c) Effective July first, nineteen hundred and forty-one, all moneys received by the commonwealth under Title III of the Federal Social Security Act shall be expended solely for the purpose and in the amounts found necessary by the Federal Social Security Board for the proper and efficient administration of the employment security or unemployment compensation law of this commonwealth.
(d) If any moneys received after June thirtieth, nineteen hundred and forty-one from the United States Treasury under Title III of the Social Security Act, as amended, any unencumbered balances in the unemployment compensation administration account created by section forty-two of chapter one hundred and fifty-one A as then in effect, or any moneys granted after said date to this commonwealth pursuant to the provisions of the Wagner-Peyser Act, are found by the Secretary of Labor, because of any action or contingency, to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by said Secretary of Labor for the proper administration of the commonwealth's employment security law, the commonwealth shall replace such money from the contingent fund and to the extent that moneys in the contingent fund are insufficient for this purpose, replace such moneys by funds appropriated for this purpose from the general revenue of the commonwealth to the employment security administration account for expenditures as provided by law. Upon receipt of notice of such finding by said Secretary of Labor, the commissioner shall promptly report the amount required for such replacement, as determined pursuant to the provisions of this subsection, to the governor who shall include said amount in the next budget for expenditures of the commonwealth, or by message to the general court request the inclusion of such amount in the next general or in a special appropriation bill. This section shall not be construed to relieve the commonwealth of its obligation with respect to unexpended balances on hand July first, nineteen hundred and forty-one received pursuant to the provisions of said Title III.
(e) The provisions of subsections (c) and (d) of this section shall become inoperative in the event of repeal by congress of provisions contained in sections three hundred and three (a)(8) and three hundred and three (a)(9) of the Social Security Act.
(f) This section shall not be construed as exempting the department of employment and training from any provisions of the general laws or of the constitution applicable to administrative divisions of the commonwealth.
(g) Funds from this account shall be used to support the administration and operation of this chapter, and shall be used by the department of workforce development for the space, personnel and infrastructure required to maintain walk-in services, including the provision of general information, application assistance, claims information and orientation under this chapter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XXI - Labor and Industries
Chapter 151a - Unemployment Insurance
Section 2 - Service Deemed ''employment''; Exclusions
Section 3 - Service Within and Without Commonwealth Included in ''employment''
Section 4a - Service Included in Employment; American Employer; State
Section 6 - Service Not Included in ''employment''
Section 6a - Other Service Not Included in ''employment''
Section 8 - Employing Units Subject to Statute
Section 8a - Other Employing Units Subject to Statute
Section 8b - Domestic Service and Agricultural Labor; Employer
Section 8c - Crew Leaders; Definition; Employees of Crew Leaders
Section 9 - Individuals Employed by Unit in Several Places
Section 11 - Ceasing to Be Subject to Statute on Application
Section 12 - Determination Whether Employer Within Statute; Review; Double Costs; Reconsideration
Section 14a - Nonprofit Organizations and Governmental Employers
Section 14b - Liability for Payments; Credits; Adjustments
Section 14c - Contributions by Governmental Employers; Rated Governmental Employers
Section 14e - Economic Development Fund
Section 14f - Unemployment Trust Fund; Report Concerning Fund Average and Actual Balance
Section 14j.5 - Excise Paid on Employee Wages
Section 14k - Federal Loan Interest Fund
Section 14l - Work Force Training Contribution Paid by Employers
Section 14m - Benefits Paid to Employees of Indian Tribes
Section 14n - Assignment of Contribution Rates and Transfer of Accounts
Section 14o - Fraud Penalty Fund
Section 14p - Registration of Employers; Reporting of Employee Information
Section 15a - Collection of Payments; Levy Upon Depositary Accounts; Liability of Depositaries
Section 17 - Priority of Claims
Section 19 - Final Payment to Foreign Corporations or Non-Residents; Certificate
Section 20 - Compromise With Employers; Statement of Commissioner Filed
Section 21 - Deductions From Income Returnable for Taxation
Section 22 - Payment of Benefits in General
Section 23 - Payment of Benefits; Waiting Period
Section 24 - Eligibility for Benefits
Section 24a - Seasonal Employment
Section 25 - Disqualification for Benefits
Section 26 - Unemployment Benefits Received or Sought Under Laws of Another State or United States
Section 28 - Wages Not Included in Determination of Eligibility for Benefits
Section 29b - Child Support Obligations; Disclosure; Deductions
Section 29d - Worksharing Program; Application and Approval of Worksharing Plan; Benefits
Section 29e - Notification to Claimants; Tax Liability and Withholding
Section 29f - Uncollected Overissuance of Food Stamp Coupons; Disclosure; Deductions
Section 30a - Extended Benefits Program
Section 31 - Benefits in a Subsequent Benefit Year
Section 40 - Application for Review
Section 41 - Review by Board; Procedures; Findings of Fact; Decision; Judicial Review
Section 42 - Judicial Review; Procedures; Appeals; Rules
Section 42a - Commissioner Represented by Attorney General or Designated Attorney
Section 42b - Modification or Reversal of Decision; Recovery of Payments
Section 45 - Records and Reports of Employing Units; Verification
Section 47 - False Statements or Misrepresentations; Punishment; Evidence; Restitution
Section 47a - Utterance or Delivery of Insufficient Funds Check With Intent to Defraud; Punishment
Section 51 - Requisition From Trust Fund; Transfer to Commissioner
Section 53 - Unclaimed Balance in Benefit Account
Section 53a - Unemployment Trust Fund; Money Credited to Commonwealth's Account; Use; Records
Section 54 - Depositaries; Insurance Charge; Commingling Funds
Section 55 - Bond of Commissioner; Premiums Paid From Administrative Account
Section 57 - Requisitions From State Trust Fund; Investment Board; Deposits; Investments; Assistance
Section 58 - Employment Security Administration Account; Monies Received; Disposition
Section 58a - Contingent Fund; Establishment; Composition; Expenditures; Transfer
Section 59 - Liability on State Treasurer's Bond
Section 60 - Federal Moneys Allotted to Commonwealth Paid Into Accounts
Section 62 - State Advisory Council; Duties, Powers and Reports
Section 64a - List of Employers Qualified for Exemption Under Sec. 5i of Chapter 59; Confidentiality
Section 67 - Estimate of Liability of Employer Failing to Make Report or Return; Collection
Section 68 - Payment of Benefits Due a Deceased or Mentally Incapacitated Person
Section 69a - Charging Off Uncollectible Amounts
Section 69b - Set-Off Against Refunds; Notice; Review
Section 70 - Extent of Application of Rulings
Section 71 - Reconsideration of Determinations; Limitations; Notice; Appeals
Section 71a - Definitions Applicable to Secs. 71b to 71g
Section 71b - Closing of Facility; Report; Certification; Notice; Hearing; Appeal
Section 71d - Reemployment Assistance Program
Section 71e - Reemployment Assistance Fund; Health Insurance Benefits Fund
Section 71f - Eligibility for Reemployment Assistance Benefits
Section 71g - Eligibility for Health Insurance Benefits
Section 71h - Plant Closing Employers; Bills for Reemployment Assistance Benefits
Section 72 - Jurisdiction of Action to Enforce Statute; Entry Fee in Actions and Proceedings