21 V.S.A. § 1358: Unemployment Compensation Trust Fund; establishment and control

(a) The Unemployment Compensation Trust Fund is established. The Fund shall be kept separate and apart from all other public monies or funds of this State and shall be administered by the Commissioner exclusively for the purposes of this chapter.

(b) The Fund shall consist of:

(1) all contributions collected under this chapter;

(2) interest earned upon any monies in the Fund;

(3) any property or securities acquired through the use of monies belonging to the Fund;

(4) all earnings of the property or securities;

(5) all money credited to this State’s account in the Unemployment Trust Fund pursuant to 42 U.S.C. § 1103; and

(6) all other monies received for the Fund from any other source.

(c) All monies in the Fund shall be mingled and undivided.