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 Wisconsin Statutes (Last Updated: January 10, 2017)
 Chapter 108. Unemployment Insurance And Reserves

  Section 108.20. Administrative account.  

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    (1)  To finance the administration of this chapter and to carry out its provisions and purposes there is established the “administrative account". This account shall consist of all contributions and moneys not otherwise appropriated paid to or transferred by the department for the account under s. 108.19 , and of all moneys received for the account by the state or by the department from any source, including all federal moneys allotted or apportioned to the state or the department for the employment service or for administration of this chapter, or for services, facilities or records supplied to any federal agency from the appropriation under s. 20.445 (1) (n) . The department shall make to federal agencies such reports as are necessary in connection with or because of such federal aid.
    (2)  All amounts received by the department for the administrative account shall be paid over to the secretary of administration and credited to that account for the administration of this chapter and the employment service, for the payment of benefits chargeable to the account under s. 108.07 (5) and for the purposes specified in sub. (2m) .
    (2m)  From the moneys not appropriated under s. 20.445 (1) (gg) that are received by the administrative account as interest and penalties under this chapter, the department shall pay the benefits chargeable to the administrative account under s. 108.07 (5) and the interest payable to employers under s. 108.17 (3m) , and may expend the remainder to pay interest due on advances to the unemployment reserve fund from the federal unemployment account under title XII of the social security act, 42 USC 1321 to 1324 , to conduct research relating to the condition of the unemployment reserve fund under s. 108.14 (6) , to administer the unemployment insurance program and federal or state unemployment insurance programs authorized by the governor under s. 16.54 , to assist the department of justice in the enforcement of this chapter, to make payments to satisfy a federal audit exception concerning a payment from the fund or any federal aid disallowance involving the unemployment insurance program, or to make payments to the fund if such action is necessary to obtain a lower interest rate or deferral of interest payments on advances from the federal unemployment account under title XII of the social security act, except that any interest earned pending disbursement of federal employment security grants under s. 20.445 (1) (n) shall be credited to the general fund.
    (3)  There shall be included in the moneys governed by sub. (2m) any amounts collected by the department under ss. 108.04 (11) (c) and (cm) and 108.22 (1) (a) , (ac) , (ad) , and (af) as tardy filing fees, forfeitures, interest on delinquent payments, or other penalties.
    (4)  Any moneys transferred to the administrative account from the federal administrative financing account pursuant to s. 108.161 shall be expended or restored to that account in accordance with s. 108.161 .