Me. Stat. tit. 26 § 1162
Moneys must be requisitioned from the State's account in the Unemployment Trust Fund solely for the payment of benefits and for the payment of refunds pursuant to section 1043, subsection 11, paragraph F, subparagraph (2) and section 1225 in accordance with rules prescribed by the commissioner. The commissioner shall from time to time requisition from the Unemployment Trust Fund the amounts, not exceeding the amounts standing to this State's account therein, as the commissioner considers necessary for the payment of the benefits and refunds for a reasonable future period. Upon receipt thereof the Treasurer of State shall deposit the moneys in the benefit account and warrants must be issued for the payment of benefits and refunds solely from the benefit account. All warrants issued for the payment of benefits and refunds must bear the signature of the commissioner or the commissioner's duly authorized agent for that purpose. When so signed and delivered to the payee, the warrants become a check against a designated bank or trust company acting as a depository of the State Government. The commissioner is the final judge of the legality or propriety of any award of benefits, or the amount thereof, appearing in any such warrant prepared by the commissioner, subject only to the right of appeal as provided in section 1194, subsection 8. Any balance of moneys requisitioned from the Unemployment Trust Fund that remains unclaimed or unpaid in the benefit account after the expiration of the period for which the sums were requisitioned must either be deducted from estimates for, and may be utilized for the payment of, benefits and refunds during succeeding periods or, in the discretion of the commissioner, be redeposited with the United States Secretary of the Treasury, to the credit of this State's account in the Unemployment Trust Fund, as provided in section 1161. [2023, c. 405, Pt. A, §100(AMD).]
26 M.R.S. § 1162