North Carolina Code § 96-4.1

Funds used in administering the unemployment compensation laws.
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Four funds are established to administer this Chapter. The State Treasurer is responsible for investing all revenue received by the funds as provided in G.S. 147-69.2 and G.S. 147-69.3. Interest and other investment income earned by a fund accrues to it. Payments from a fund may be made only upon the warrant of the Secretary of Commerce.
The four funds are:
(1) The Employment Security Administration Fund established under G.S. 96-5.
(2) The Supplemental Employment Security Administration Fund established under G.S. 96-5.1.
(3) The Unemployment Insurance Fund established under G.S. 96-6.
(4) The Unemployment Insurance Reserve Fund established under G.S. 96-6.2.

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