(a) The unemployment compensation fund is a special fund.
(b) The compensation fund consists of:
(1) contributions collected under this subtitle;
(2) interest earned on money in the compensation fund;
(3) property or securities acquired through the use of money in the compensation fund;
(4) earnings of property or securities described by Subdivision (3);
(5) amounts recovered for losses sustained by the compensation fund; and
(6) other money received for the compensation fund from any other source.
(c) Money in the compensation fund shall be mingled and undivided.
(d) The comptroller shall maintain in the compensation fund:
(1) a clearing account;
(2) a federal trust fund account; and
(3) a benefit account.
(e) Money in the compensation fund may not be transferred to the:
(1) Texas Enterprise Fund created under Section 481.078, Government Code; or
(2) Texas emerging technology fund established under Section 490.101, Government Code.