Maryland Labor and Employment Section 8-421

      (a)      The Special Administrative Expense Fund shall consist of money appropriated in the State budget from:

            (1)      fines, interest, and other penalties collected under this title and paid from the clearing account under § 8-404(c) of this subtitle;

            (2)      money transferred from the Unemployment Insurance Administration Fund under § 8-422 of this subtitle; and

            (3)      any voluntary contribution to the Special Administrative Expense Fund.

      (b)      (1)      Notwithstanding any other provision in this Part III of this subtitle, the Special Administrative Expense Fund may be used as a revolving account to cover costs that are proper under the law for which federal money is requested but not yet received, if the costs are charged against the federal money when received.

            (2)      Subject to subsection (d) of this section, the Secretary:

                  (i)      shall use the Special Administrative Expense Fund for reimbursement of interest on contributions that is collected erroneously;

                  (ii)      shall use the Special Administrative Expense Fund to pay for costs of administration that are found to have been improperly charged against federal money credited to the Unemployment Insurance Administration Fund; and

                  (iii)      may use the Special Administrative Expense Fund:

                        1.      for replacement within a reasonable time of any money that the State receives under § 302 of the Social Security Act and that because of an action or contingency has been lost or has been used for purposes other than or in amounts exceeding those necessary for proper administration of this title; or

                        2.      for office space in accordance with subsection (c) of this section.

      (c)      Subject to subsection (d) of this section and approval by the Board of Public Works, the Secretary may use the Special Administrative Expense Fund to acquire office space that is suitable for effective administration of this title by:

            (1)      purchase;

            (2)      lease;

            (3)      construction; or

            (4)      use of money in the Fund:

                  (i)      to assist the State in financing a building that the State builds for 1 of its units in which space will be provided under a lease or other contract between the Department and the State or its unit;

                  (ii)      to pay architectural fees;

                  (iii)      to make a deposit on a building or land; or

                  (iv)      for any other approved purpose that is necessary for acquisition of office space.

      (d)      The Special Administrative Expense Fund may not be used in a manner that would result in a loss of federal money that, in the absence of money from the Special Administrative Expense Fund, would be available to pay for administrative costs of this title.