Indiana Code § 4-12-1-19

Combined general fund reserves
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Sec. 19. For reporting purposes, the state's combined general fund reserves include the balances of the following: (1) The reverting accounts within the general fund ( IC 4-8.1-1-3 ). (2) The Medicaid contingency and reserve account (section 15.5 of this chapter). (3) The state tuition reserve account (section 15.7 of this chapter). (4) The counter-cyclical revenue and economic stabilization fund ( IC 4-10-18 ), less any outstanding loans.

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