Indiana Code § 20-40-18-4

Investment of balances; transfer to school rainy day fund
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Sec. 4. (a) Any balance in the operations fund may be invested in the manner provided for investment of money by a political subdivision. The net proceeds from the investment become a part of the operations fund.       (b) Any balance, or a part of the balance, remaining in the operations fund at the end of a year may be: (1) retained in the operations fund; or (2) transferred to the school corporation's rainy day fund.

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