Theodore R. McKeldin, Governor                    507

contribution rates which are established at 2.7 shall not be further
increased.

Provided, for the purpose of making any computation under this
subsection, any amount which has been credited to Maryland's
account under Section 90S of the Social Security Act, as amended,
and which has been appropriated for expenses of administration,
whether or not withdrawn from said funds, shall be excluded from
the total amount available for benefits in the Unemployment Insur-
ance Fund.

7(c)(6) No employer's rate shall be varied from the 2.7 per cent
rate, for any fiscal year unless, as of the preceding March 31 the
total amount available for benefits in the Maryland unemployment
fund equals or exceeds 5% of the total annual payrolls subject to
contributions that were paid by all employers during the previous
calendar year. Provided, that for the purposes of this sub-section,
any amount credited to this State's Account under Section 90S OF
THE SOCIAL SECURITY ACT, AS AMENDED, which has been
appropriated for expenses of administration, whether or not with-
drawn from the trust fund, shall be excluded from the total amount
available for benefits in the Unemployment Insurance Fund.

13 (a) Special Fund.

There is hereby created in the State Treasury a special fund to be
known as the unemployment [compensation] insurance administra-
tion fund. All moneys which are deposited or paid into this fund shall
be continuously available to the 'Board for expenditure in accordance
with the provisions of this Act, and shall not lapse at any time or
be transferred to any other fund. All moneys in this fund which are
received from the Federal Government or any agency thereof or
which are appropriated by this State for the purposes described in
Section 12 of this Act, except money received pursuant to Section
9(d) (3), shall be expended solely for the purposes and in the amounts
found necessary by the [Social Security Board] Secretary of Labor
for the proper and efficient administration of this Act. The fund shall
consist of all moneys appropriated by this State, all moneys received
from the United States of America, or any agency thereof, including
the Social Security Board, and all moneys received from any other
source for such purpose, and shall also include any moneys received
from any agency of the United 'States or any other State as compen-
sation for services or facilities supplied to such agency, any amounts
received pursuant to any surety bond or insurance policy or from
other sources for losses sustained by the unemployment [compensa-
tion] insurance administration fund or by reason of damage to
equipment or supplies purchases from moneys in such fund, and any
proceeds realized from the sale or disposition of any such equipment
or supplies which may no longer be necessary for the proper admin-
istration of this Act. Notwithstanding any provision of this section,
all money requisitioned and deposited in this fund pursuant to Sec-
tion 9 (d) (3) shall remain part of the unemployment insurance fund
and shall be used only in accordance with conditions specified in
Section 9(d). All moneys in this fund shall be deposited, adminis-
tered, and disbursed, in the same manner and under the same condi-
tions and requirements as is provided by law for other special funds