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A. There is created a special nonbudgetary fund known as the “unemployment trust fund” in the city. Said fund shall receive periodic cash contributions from the various operating funds of the city in amounts which are budgeted in the operating funds and based on the estimate of future unemployment claims.

B. Payments to the Unemployment Security Department shall then be made from the unemployment trust fund upon claims billed by the Employment Security Department. (Ord. 710 §§ 1, 2, 1992).