42 U.S.C. § 1110 — Borrowing between Federal accounts

(a) If, after consulting the Secretary of Labor, the Secretary of the Treasury determines that a specified account lacks enough money for expected payments, may have to borrow from the Treasury’s general fund, and another specified account has more than it needs, the Secretary must transfer to the short account the smaller of that shortfall or the other account’s excess. The specified accounts are the employment security administration account, Federal unemployment account, and extended unemployment compensation account. (b) A transfer is a repayable advance without interest. It is not counted in calculating an account’s amount for sections 1101(f)(2), 1102(b), and 1105(b). (c) When, after consulting the Secretary of Labor, the Secretary determines that the account receiving an advance has more than it needs for expected payments, the Secretary must transfer back the lesser of the original advance or that excess.