SDCL § 61-5-53: Pooled fund maintained by department--Moneys credited.

The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited:

(1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions;

(2) All contributions paid by employers;

(3) All fines and penalties collected pursuant to the provisions of this title.