Colorado Revised Statutes

Colo. Rev. Stat. § 8-78-101 (2026)

Establishment of administration fund

✓ current as of July 2026

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There is hereby created in the state treasury a special fund to be known as the employment security administration fund. All money deposited or paid into this fund shall be continuously available to the division for expenditure in accordance with the provisions of articles 70 to 82 of this title, and shall not lapse at any time or be transferred to any other fund. The fund shall consist of all money received from the United States of America, or any agency thereof; all money received from any agency of the United States or any other state as compensation for services or facilities supplied to such agency; all amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the employment security administration fund or by reason of damage to property, equipment, or supplies purchased from money in such fund; and all proceeds realized from the sale or disposition of any such property, equipment, or supplies which may no longer be necessary for the proper administration of articles 70 to 82 of this title.

Source: L. 36, 3rd Ex. Sess.: p. 42, § 13. CSA: C. 167A, § 13. L. 39: p. 577, § 10. L. 41: p. 792, § 13. L. 49: p. 727, § 9. L. 51: p. 818, § 12. CRS 53: § 82-8-1. L. 54: p. 138, § 2. C.R.S. 1963: § 82-8-1.

Notes of Decisions

Cited in 3 cases, 1984–2012 · leading case: Colorado Div. of Emp. v. Accord Human Resources, Inc., 270 P.3d 985 (Colo. 2012).

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Colorado Div. of Emp. v. Accord Human Resources, Inc., 270 P.3d 985 (Colo. 2012). “§§ 8-78-101, -102, C.R.S. (2011). The benefits sections should be construed liberally in order to further the remedial and beneficent purposes of lightening the burden of unemployment on those who are involuntarily unemployed.”

Indus. Com'n v. Adams Cty. Bd. of Cty. Com'rs, 690 P.2d 839 (Colo. 1984). “(1973) (coordination between the federal and state unemployment programs in the transfer of funds); §§ 8-78-101 to -103, 3 C.R.S. (1973) (federal monies used in the establishment of the employment security administration fund).”

Indus. Comm'n v. Bd. of Cnty. Commissioners, 690 P.2d 839 (Colo. 1984). “(1973) (coordination between the federal and state unemployment programs in the transfer of funds); §§ 8-78-101 to -103, 3 C.R.S. (1973) (federal monies used in the establishment of the employment security administration fund).”

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