(1)    The children’s trust fund is created as a separate fund. Moneys in the fund shall be expended only for the purposes specified in s. 48.982 (2m).

   (2)   

      (a)    The fund shall consist of all moneys received for the fund under s. 48.982 (2) (d) or (2e) (a) 3.

      (b)    All moneys in the fund that are not expended under s. 20.433 (1) (q) shall continue to accumulate indefinitely.