Arkansas Code § 11-10-803 - Withdrawals

(a) (1) Money requisitioned from this state's account in the federal Unemployment Trust Fund shall be used exclusively for the payment of benefits and for refunds from the Unemployment Trust Fund authorized by this chapter, except that money credited to this state's account pursuant to § 903 of the Social Security Act shall be used exclusively as provided in this section. The Director of the Department of Workforce Services shall, from time to time, requisition from the federal Unemployment Trust Fund such amounts not exceeding the amounts standing to this state's account therein as he or she deems necessary for the payment of benefits and refunds for a reasonable future period. Upon receipt thereof, the money shall be deposited in the benefit account.

(2) For payments beginning on and after January 1, 1997, nothing in subdivision (a)(1) of this section shall be construed to prohibit deducting an amount from unemployment compensation otherwise payable to an individual and using the amount so deducted to pay for the withholding of federal individual income tax, if the individual elected to have the deduction made and the deduction was made in accordance with Pub. L. No. 103-465 and under a program approved by the United States Secretary of Labor.

(b) Any balance of money requisitioned from the federal Unemployment Trust Fund that remains in the benefit account after the expiration of the period for which it was requisitioned shall be deducted from estimates for, and utilized in the payment of, benefits and refunds during succeeding periods or, at the discretion of the director, shall be redeposited with the United States Secretary of the Treasury to the credit of the state's account in the federal Unemployment Trust Fund.

(c) (1) Expenditures of money in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody.

(2) All warrants issued for the payment of benefits and refunds shall bear the signature of the director or his or her duly authorized agent for that purpose.

(d) (1) Money credited to the account of this state in the federal Unemployment Trust Fund by the Secretary of the Treasury pursuant to § 903 of the Social Security Act may not be requisitioned from this state's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this chapter. However, the money may not be used for Job Training Partnership Act [repealed] programs and activities. The money may be requisitioned pursuant to the provisions of this chapter for the payment of benefits. The money may also be requisitioned and used for the payment of expenses incurred in the administration of this chapter. The money may be used only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law that:

(A) Specifies the purposes for which money is appropriated and the amounts appropriated therefor;

(B) Limits the period within which the money may be obligated to a period ending not more than two (2) years after the date of the enactment of the appropriation law;

(C) Limits the amount which may be obligated to an amount that does not exceed the amount by which the aggregate of the amounts transferred to the account of this state pursuant to § 903 of the Social Security Act exceeds the aggregate of the amounts used by this state pursuant to this chapter and charged against the amounts transferred to the account of this state; and

(D) Notwithstanding subdivisions (d)(1)(A)-(C) of this section, moneys credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program or in a manner allowable by the enabling legislation.

(2) Any amount credited to the state's account under § 903 of the Social Security Act that has been appropriated for expenses of administration, whether or not withdrawn from the trust fund, shall be excluded from the Unemployment Compensation Fund balance for the purpose of determining solvency of the fund and for experience rating purposes.

(3) (A) Money appropriated as provided in this section for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under the appropriation and, upon requisition, shall be deposited in the Employment Security Administration Fund, § 11-10-320, from which the payments shall be made.

(B) Money so deposited shall, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, shall be returned promptly to the account of this state in the federal Unemployment Trust Fund.

Section: Previous  11-10-802  11-10-803  11-10-804    Next

Last modified: November 15, 2016