Wyo. Stat. § 27-3-211 (2026)

(a) There is established the employment support fund.
Revenues allocated pursuant to W.S. 27-3-505(a) shall be
credited to the employment support fund by the department, with
receipt and acknowledgement submitted to the state treasurer.
The state treasurer shall invest available revenues in the fund
in accordance with law, and earnings from those investments
shall be credited to the fund. Notwithstanding W.S. 9-2-1008
and 9-4-207, the monies in the employment support fund shall not
revert.

     (b) Monies from the employment support fund shall be
expended only upon appropriation by the legislature and shall be
withdrawn solely for unemployment compensation benefits or
administrative expenses to:

          (i) Offset funding deficits for program
administration under this act;

          (ii) Collect and administer the revenues collected
under W.S. 27-3-505(a);

          (iii) Further support programs to strengthen
unemployment fund solvency;

          (iv) Support employment office programs administered
by the department of workforce services.

     (c) The department shall report annually to the joint
appropriations committee and the joint labor, health and social
services interim committee not later than September 1 of each
year on the status of the employment support fund, detailing
fund expenditures and the fund's current balance.