441—10.3 (541A) Reserve pool. A state human investment reserve pool is created in the state treasury under the authority of the department, the administrator of the individual development account (IDA) program. Funds in the reserve pool shall be used by the department for administrative costs in implementing the IDA program. Interest on moneys in the reserve pool shall remain in the reserve pool, and moneys in the reserve pool are not subject to reversion or transfer to the general fund.