Wisconsin Code § 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.

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