SDCL § 61-4-2: Contributions, receipts, and earnings constituting fund.

The unemployment compensation fund shall consist of:

(1) All contributions collected under this title together with any interest and penalties thereon collected pursuant to §§ 61-5-57 and 61-5-58;

(2) Interest earned upon any moneys in the fund;

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

(4) All earnings of such property or securities.

All moneys in the fund shall be mingled and undivided.