The Special Administrative Expense Fund shall consist of money appropriated in the State budget from: fines, interest, and other penalties collected under this title and paid from the clearing account under § 8–404(c) of this subtitle; money transferred from the Unemployment Insurance Administration Fund under § 8–422 of this subtitle; any voluntary contribution to the Special Administrative Expense Fund; and administrative fee payments deposited into the Special Administrative Expense Fund in accordance with § 8–605.1 of this title and any associated fines, penalties, and interest established by regulation. Notwithstanding any other provision in this Part III of this subtitle, the Special Administrative Expense Fund may be used as a revolving account to cover costs that are proper under the law for which federal money is requested but not yet received, if the costs are charged against the federal money when received. Subject to subsection (d) of this section, the Secretary: shall use the Special Administrative Expense Fund for reimbursement of interest on contributions that is collected erroneously; shall use the Special Administrative Expense Fund to pay for costs of administration that are found to have been improperly charged against federal money credited to the Unemployment Insurance Administration Fund; and may use the Special Administrative Expense Fund: for replacement within a reasonable time of any money that the State receives under § 302 of the Social Security Act and that because of an action or contingency has been lost or has been used for purposes other than or in amounts exceeding those necessary for proper administration of this title; for administrative expenses of the Division of Unemployment Insurance, and except as otherwise provided in this title, the Division of Workforce Development and Adult Learning, in accordance with subsection (c) of this section; and to collect and administer the administrative fee established under § 8–605.1 of this title. Subject to subsection (d) of this section, the Secretary may use the Special Administrative Expense Fund for administrative expenses necessary to administer this title. Administrative expenses include: expenses related to the acquisition of office space required for effective administration of this title, subject to approval by the Board of Public Works; costs for furnishing, maintenance, repair, improvement, and enhancement of office space; the purchase, leasing, and maintenance of information technology systems, including equipment, programs, and services; the purchase, leasing, and maintenance of telecommunications systems, services, and equipment including connectivity costs and ongoing usage costs; and other administrative costs that the Secretary determines are necessary to administer solely the provisions of this title. The Special Administrative Expense Fund may not be used in a manner that would result in a loss of federal money that, in the absence of money from the Special Administrative Expense Fund, would be available to pay for administrative costs of this title. The Secretary shall implement cost allocation plans as necessary under this Part III of this subtitle to comply with all applicable State and federal law.