Section 23.20.130 - Unemployment compensation fund; training and building fund; establishment and control(a) There shall be maintained, as special funds separate and apart from all public funds of this state, an unemployment compensation fund, which shall be administered by the department exclusively for the purposes of this chapter, and a training and building fund.(b) The unemployment compensation fund consists of(1) all contributions collected under this chapter;(2) interest earned on money in the unemployment trust fund account;(3) property or securities acquired through the use of money belonging to the fund;(4) earnings of the property or securities;(5) sums made available to the state as advances under 42 U.S.C. 1321 - 1324 (Title XII, Social Security Act), as amended, for the purposes of paying benefits as provided in this chapter;(6) advances from the general fund of the state for the purposes of paying benefits provided in this chapter;(7) all money credited to this state's account in the unemployment trust fund under 42 U.S.C. 1103 (Sec. 903, Social Security Act), as amended;(8) all money received for the fund from any other source;(9) reimbursement of benefits paid under AS 23.20.277 and 23.20.278; and(10) recovery of benefits paid from the unemployment compensation fund to individuals not entitled to them as provided by AS 23.20.390.(c) All money in the unemployment compensation fund is mingled and undivided.(d) The training and building fund consists of all interest and penalties collected under AS 23.20.185, 23.20.190, and 23.20.195 and all sums recovered on official bond for losses sustained by the fund. Training and building fund money shall be deposited in the clearing account of the unemployment compensation fund for clearance only and does not become a part of the fund. The unobligated amount in the training and building fund in excess of $100,000 on the close of business of the 30th day following the last day of each fiscal year shall be transferred within 20 days to this state's account in the unemployment trust fund. The fund shall be included in the budget submitted to the legislature under AS 37.07 (Executive Budget Act). Funds available in the training and building fund shall be expended upon the direction of the department, with the approval of the governor, when it appears to the governor that the expenditure is necessary for but not limited to (1) the proper administration of this chapter if no federal funds are available for the specific purpose for which the expenditure is to be made, and if the funds are not substituted for appropriations from federal funds that would be made available in the absence of those funds;(2) the proper administration of this chapter, if appropriations from federal funds have been requested but not yet received, and the training and building fund will be reimbursed upon receipt of the requested federal appropriation;(3)[Repealed, Sec. 84 ch 58 SLA 1999].(4) the purposes specified in AS 23.20.075.