Alaska Stat. § 37.05.510 – Working reserve account

(a) There is established in the general fund a working reserve account. The working reserve account consists of amounts appropriated to state agencies for
1. (1) cash payment of accrued leave;
2. (2) cash payment of terminal leave;
3. (3) payment of the employer's contribution for unemployment benefits of former employees; and
4. (4) payment of claims for workers' compensation and general liability.
(b) The Department of Administration shall allocate to the working reserve account amounts appropriated to all state agencies for the benefits set out in (a) of this section after the appropriation Act implementing the state operating budget is enacted. The department shall charge the reserve account with all payments for the benefits set out in (a) of this section. If payments for a fiscal year exceed the unexpended balance of appropriations allocated to the account, the department may, except for payments under (a)(4) of this section, pay those benefits by charging the unencumbered balance of any appropriation enacted to finance the payment of employee salaries and benefits that is determined to be available for lapse at the end of the fiscal year.