(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Department of Workforce Services Special Fund".
(b)
(1) The fund shall consist of unemployment compensation contribution interest and penalty payments collected under §§ 11-10-716 -- 11-10-723 and interest and penalty payments on overpayments collected under § 11-10-532.
(2) The fund shall be used for refunds of interest and penalties erroneously paid and other additional purposes necessary to the proper administration of the Department of Workforce Services Law, § 11-10-101 et seq., as determined by the Director of the Department of Workforce Services under §§ 11-10-532 and 11-10-716 -- 11-10-723.
(c) The director shall report to the Legislative Council on a quarterly basis on all uses of the fund.
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