108.16(2)(a)(a) A separate employer's account shall be maintained by the department as to each employer contributing to said fund.
108.16(2)(b)
(b) Each employer's account shall be credited with all its contributions paid into the fund, and shall be charged with all benefits duly paid from the fund to its employees based on their past employment by it, except as otherwise specified in this chapter.
108.16(2)(c)
(c) Any reference in this chapter to eligibility for, or to payment of, benefits “from an employer's account", or any similar reference, shall mean benefits payable or paid from the fund based on past employment by the employer in question.
108.16(2)(d)
(d) The fund shall be mingled and undivided, and nothing in this chapter shall be construed to grant to any employer or employee any prior claim or right to any part of the fund.
108.16(2)(e)
(e) Except as provided in par.
(em), benefits shall be charged against a given employer's account as of the date that the department issues the payment covering such benefits. Each benefit payment shall be promptly issued and shall, in determining the experience or status of the account for contribution purposes, be deemed paid on the date the payment is issued.
108.16(2)(em)
(em) Benefits improperly charged or credited to an employer's account for any reason other than adjustment of payroll amounts between 2 or more employers' accounts shall, when so identified, be credited to or debited from that employer's account and, where appropriate, recharged to the correct employer's account as of the date of correction. Benefits improperly charged or credited to an employer's account as a result of adjustment of payroll amounts between 2 or more employers' accounts shall be so charged or credited and, where appropriate, recharged as of the date on which the department issues the benefit payment. This paragraph shall be used solely in determining the experience or status of accounts for contribution purposes.
108.16(2)(f)
(f) The department shall promptly advise the employer as to benefits charged to its account.
108.16(2)(g)
(g) Whenever the department receives a request of 2 or more partnerships consisting of the same partners to be treated as separate employers prior to October 1 of any year, the department shall apportion the balance in any existing account of the partnerships among the separate employers on January 1 following the date of receipt of the request in proportion to the payrolls incurred in the businesses operated by each of the employers in the 4 completed calendar quarters ending on the computation date preceding the date of receipt of the request and shall calculate the reserve percentage of each separate employer in accordance with the proportion of the payroll attributable to that employer. Section
108.18 (2) is not made applicable to the separate employers by reason of such treatment. For purposes of s.
108.18 (7), the department shall treat the partnerships as separate employers on November 1 preceding that January 1. For purposes of s.
108.18 (7) (b) and
(c), the department shall treat the separate employers as existing employers on that January 1.
108.16(2)(h)
(h) Whenever, prior to October 1 of any year, the department receives a written request by all partnerships consisting of the same partners which have elected to be treated as separate employers for the partnerships to be treated as a single employer, the department shall combine the balances in the existing accounts of the separate employers into a new account on January 1 following the date of receipt of the request and shall calculate the reserve percentage of the single employer in accordance with the combined payroll attributable to each of the separate employers in the 4 completed calendar quarters ending on the computation date preceding that January 1. Section
108.18 (2) is not made applicable to the single employer by reason of such treatment. For purposes of s.
108.18 (7), the department shall treat the partnerships as a single employer on November 1 preceding that January 1. For purposes of s.
108.18 (7) (b) and
(c), the department shall treat the single employer as an existing employer on that January 1.
108.16(3)
(3) The fund's treasurer shall write off:
108.16(3)(a)
(a) Any overpayment for which the claimant's liability to reimburse the fund is established under s.
108.22 (8) or any assessment under s.
108.04 (11) (cm) for which a final determination has been issued under s.
108.09 upon receipt of certification by the department that reasonable efforts have been made to recover the overpayment or the amount of the assessment and that the amount due is uncollectible.
108.16(3)(b)
(b) Any overpayment of benefits that was made under the circumstances described in s.
108.22 (8) (c), upon certification by the department to that effect.
108.16(3)(c)
(c) Any nonrecoverable payment made without fault on the part of the intended payee.
108.16(4)(a)(a) Consistently with sub.
(5), all contributions payable to the fund shall be paid to the department, and shall promptly be deposited by the department to the credit of the fund, with custodians that the department may from time to time select, who shall hold, release and transfer the fund's cash in a manner approved by the department. Payments from the fund shall be made upon vouchers or drafts authorized by the department, in the manner that the department may from time to time approve or prescribe. Any procedure thus approved or prescribed shall be considered to satisfy, and shall be in lieu of, any and all statutory requirements, for specific appropriation or other formal release by state officers of state moneys prior to their expenditure, which might otherwise be applicable to withdrawals from the fund.
108.16(4)(b)
(b) The department shall designate a treasurer of the unemployment reserve fund, who shall be either a regular salaried employee of the department or the state treasurer and shall serve as treasurer of the fund until a successor designated by the department has assumed the duties of this office.
108.16(4)(c)
(c) The treasurer of the fund shall give a separate bond conditioned upon the faithful performance of these duties pursuant to s.
19.01 (2), which bond shall be considered
likewise conditioned upon the faithful performance by his or her subordinates of their duties, in such amount as may be fixed by the department. All premiums upon the bond required pursuant to this section when furnished by an authorized surety company or by a duly constituted governmental bonding fund shall, except as otherwise provided in this section, be paid from the interest earnings of the fund, but shall not exceed one-fourth of one percent, per year, of the amount of the bond.
108.16(5)(a)(a) All money received for the fund shall promptly upon receipt be deposited to the fund's credit in the “Unemployment Trust Fund" of the United States, in the manner that the secretary of the treasury of the United States, or other authorized custodian of the U.S. unemployment trust fund, may approve, so long as the U.S. unemployment trust fund exists and maintains for this state a separate book account, for the purposes of this chapter, from which no other state or agency can make withdrawals, any other statutory provision to the contrary notwithstanding.
108.16(5)(b)
(b) The department shall requisition from this state's account in the “Unemployment Trust Fund" necessary amounts from time to time, shall hold such amounts consistently with any applicable federal regulations, and shall make withdrawals therefrom solely for benefits and for such other unemployment insurance payments or employment security expenditures as are expressly authorized by this chapter and consistent with any relevant federal requirements.
108.16(5)(c)
(c) While the state has an account in the “Unemployment Trust Fund", public deposit insurance charges on the fund's balances held in banks, savings banks, savings and loan associations and credit unions in this state, the premiums on surety bonds required of the fund's treasurer under this section, and any other expense of administration otherwise payable from the fund's interest earnings, shall be paid from the administrative account.
108.16(6)
(6) The department shall maintain within the fund a “balancing account," to which shall be credited:
108.16(6)(a)
(a) All interest earnings, on moneys belonging to the fund, received by, or duly apportioned to, the fund, as of the close of the quarter in which the interest accrued.
108.16(6)(c)
(c) Any balance credited to an employer's account, if and when the employer ceases to be subject to this chapter, except as provided in sub.
(8).
108.16(6)(e)
(e) The amount of any benefit check duly issued and delivered or mailed to an employee, if the benefit check has not been presented for payment within one year after its date of issue.