The contribution fund shall be established and held separate and apart from any other state funds or moneys and shall be used and administered exclusively for the purpose of this part. Withdrawals from the fund shall be made for, and solely for (1) payment of amounts required to be paid to the Secretary of the Treasury pursuant to an agreement entered into under section 88-212; (2) payment of refunds provided for in section 88-217; and (3) refunds of overpayments, not otherwise adjustable, made by a political subdivision or instrumentality.
HRS § 88-225