Section 324. Distribution of unexpended assets of the special fund

Within
  five years after the period of emergency as defined in the state defense
  emergency act shall have  expired,  the  chairman  shall  determine  the
  amount  of  outstanding  liabilities  of  the  special  fund  and  shall
  establish reasonable reserves to pay to claimants cash benefits, medical
  care and funeral expenses, and to meet the cost of administering  unpaid
  claims  and  the expenses of liquidating the fund in a sum allocated for
  that purpose by the director of the budget, and the same shall become  a
  charge  against the fund. Any balance in the fund after establishment of
  such reserves shall be forthwith paid to the comptroller for the general
  fund.