The Employment Security Special Fund is created as a special revenue fund to cover expenditures for which federal funds have been requested but not yet received, cover costs to administer employment security laws that may not be charged against federal grants and pay for technological enhancements to programs for which federal funds are not available. The revenue sources for this fund are interest bearing and forfeitures collected from employers for non or late payment of unemployment taxes. All monies in the fund are continuously available to the Employment Security Division Administrator and do not lapse at any time. Statutory Authority: NRS 612.615.