Wisconsin Code § 108.162

Employment security buildings and equipment
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(1) The amounts appropriated under s. 20.445 (1) (na)
shall be used for employment security administration, including
unemployment insurance, employment service and related statistical operations; for capital outlay to buy suitable parcels of land
for buildings designed for employment security operations; and
to finance the designing and construction of such buildings, and
for such equipment, facilities, paving, landscaping and other improvements as are required for the proper use and operation of
buildings occupied by the department for employment security
administration.
(2) The treasurer of the fund shall transfer the amounts appropriated under s. 20.445 (1) (na) from the federal administrative financing account under s. 20.445 (1) (n) only as and to the
extent that they are currently needed for expenditures under this
section. Any amount thus transferred which has ceased to be
needed or available for such expenditures shall be restored to that
account.
(3) The amount obligated under this section during any fiscal
year may not exceed the aggregate of all amounts credited under
s. 108.161 (1), including amounts credited under s. 108.161 (8),
reduced by the amount obligated under s. 20.445 (1) (nb) , (nd)
and (ne) and further reduced at the time of any obligation by the
sum of the moneys obligated and charged against any of the
amounts thus credited.

(4) As to any building project to be financed under this section, the department shall secure advance assurance that the federal bureau of employment security will apply to that project, after its completion and occupancy, the bureau’s policy of gradually
reimbursing the fund for the necessary capital costs of any suitable employment security building project thus financed by federal grants covering the amounts which would otherwise be
payable during the reimbursement or amortization period for the
rental of substantially equivalent office quarters.
(5) The governor, before approving any land purchase or
transfer or building project to be financed under this section, shall
consult with the building commission as to those cities and sites
where early construction of a combined state office building is
under active consideration with a view to determining where employment security building projects thus financed would be
desirable.
(6) If the building commission with the approval of the governor determines as to any city or site that employment security offices should be part of a combined state office building project, or
should be built on state-owned land or on land owned by a Wisconsin state public building corporation, the amounts appropriated under s. 20.445 (1) (na) shall be available to finance such offices or a proper employment security share of such combined
project.
(7) Any amount appropriated under s. 20.445 (1) (na) which
has not been obligated shall be available for employment security
local office building projects, consistent with this section and ss.
108.161 and 108.20.

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