19 Del. C. § 3161: Unemployment Compensation Fund.

There shall be a special fund, separate and apart from all public moneys or funds of this State, to be known as the Unemployment Compensation Fund which shall be administered by the Department exclusively for the purposes of this part.

This Fund shall consist of:

(1) All assessments collected under this part (except the additional emergency assessment required under § 3391 of this title) together with any interest thereon collected prior to October 1, 1967, pursuant to §§ 3357-3365 of this title;

(2) All penalties collected prior to October 1, 1967, pursuant to this part;

(3) Interest earned upon any moneys in the Fund;

(4) Any property or securities acquired through the use of moneys belonging to the Fund; and

(5) All earnings of such property or securities.

All moneys in the Fund shall be mingled and undivided.