The special fund established in the state treasury and known as the Unemployment Compensation Fund is continued. The Comptroller shall maintain within the fund two separate accounts:
1. A clearing account; and
2. A benefit account.
Va. Code Ann. § 60.2-300, under Chapter 3. Funds..
Va. Code Ann. § 60.2-300
The special fund established in the state treasury and known as the Unemployment Compensation Fund is continued. The Comptroller shall maintain within the fund two separate accounts:
1. A clearing account; and
2. A benefit account.