D.C. Code § 51-108

Moneys shall be requisitioned from the District of Columbia account in the Unemployment Trust Fund solely for the payment of benefits and refunds as provided under §§ 51-104(i) and 51-101(2)(E)(iv) in accordance with regulations prescribed by the Director. The Director shall from time to time requisition from the Unemployment Trust Fund such amounts not exceeding the amounts standing to the District of Columbia’s account therein as the Director deems necessary for the payment of benefits and refunds for a reasonable future period. Upon receipt of the amount requisitioned, the Director shall deposit it in the benefit account of the District Unemployment Fund in the Treasury of the United States as a special deposit to be used solely to pay the benefits and refunds provided in this subchapter. All payments of benefits shall be made by the Chief Financial Officer and shall be subject to a post, but not a prior, audit by the Office of the Inspector General.