Sec. 12. (a) Beginning July 1, 2025, a township must adopt a plan on an annual basis. The township must file the plan with the department of local government finance in the form and manner prescribed by the department of local government finance. (b) A plan must include: (1) the balance of all unrestricted funds that exceed the township's budget for the following year; and (2) the purpose for which all unrestricted funds are being retained. IC 36-6-10 Chapter 10. Township Roads and Infrastructure Fund 36-6-10-1 "Unrestricted funds" 36-6-10-2 Fund required 36-6-10-3 Adoption of resolution 36-6-10-4 Memorandum of understanding; transfers from fund 36-6-10-5 Amount and manner of contributions to fund
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