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)(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)(b)(b) Any reimbursement made pursuant to s. 108.04 (13) (d).

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)(d)(d) Any reimbursement made under s. 108.07 (6).

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.

108.16(6)(f)(f) Any amount available for such crediting under s. 108.14 (8n) (e) or 108.141.

108.16(6)(g)(g) Any payment or other amount received for the balancing account under s. 108.15, 108.151, 108.152, or 108.155.

108.16(6)(h)(h) Any amount of solvency contribution or special contribution received for or transferred to the balancing account pursuant to s. 108.18 (8) to (9m).

108.16(6)(i)(i) Any federal reimbursement of benefits paid under any federal unemployment benefit program administered by the department.

108.16(6)(j)(j) Any federal reimbursement of benefits paid under this chapter, except as this chapter or a federal agreement requires otherwise.

108.16(6)(k)(k) All payments to the fund from the administrative account as authorized under s. 108.20 (2m).

108.16(6)(L)(L) The amount of any overpayments that are recovered by the department by setoff pursuant to s. 71.93 or the amount of any overpayments resulting from fraud or failure to report earnings that are recovered by the department by offset pursuant to 26 USC 6402 (f).

108.16(6)(m)(m) Any amounts transferred to the balancing account from the unemployment interest payment fund.

108.16(6)(n)(n) The amount of any penalty collected under s. 108.04 (11) (bh) that accounts for the minimum penalty required to be assessed and deposited into the fund under 42 USC 503 (a) (11).

108.16(6)(o)(o) Any erroneous payment recovered under s. 108.22 (8e).

108.16(6)(p)(p) Any amount transferred from the federal employment security administration account under 42 USC 1101 (d) (1) (B).

108.16(6m)(a)(a) The benefits thus chargeable under sub. (7) (a) or (b) or s. 108.04 (1) (f), (5), (5g), (7) (u), (7m), (8) (a) to (c), (13) (c) or (d) or (16) (e), 108.07 (3), (3r), (5) (am) 2. and (bm) 3. a., (5m), and (6), 108.133 (3) (f), 108.14 (8n) (e), 108.141, 108.15, 108.151, or 108.152.

108.16(6m)(b)(b) Any benefits paid under any federal unemployment benefit program administered by the department, pending their reimbursement.