reglab/housing_qa huggingface dataset:
IN Code § 20-40-1-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 1. Funds Established Outside Ic 20-40|20-40-1-1. Purpose

Sec. 1. This article is not intended to be an exhaustive list of the governmental funds and accounts that a school corporation may establish to carry out school purposes.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-1-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 1. Funds Established Outside Ic 20-40|20-40-1-2. "Freeway School"

Sec. 2. As used in this chapter, "freeway school" has the meaning set forth in IC 20-26-15-2.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-1-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 1. Funds Established Outside Ic 20-40|20-40-1-3. "Freeway School Corporation"

Sec. 3. As used in this chapter, "freeway school corporation" has the meaning set forth in IC 20-26-15-3.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-1-4 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 1. Funds Established Outside Ic 20-40|20-40-1-4. "Joint Program"

Sec. 4. As used in this chapter, "joint program" has the meaning set forth in IC 20-26-10-1.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-1-5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 1. Funds Established Outside Ic 20-40|20-40-1-5. Listing of Funds Established Outside Ic 20-40

Sec. 5. Statutes outside this article that permit or require the establishment of a joint program or fund include the following:(1) IC 20-26-10-3 (joint program).(2) IC 20-26-10-8 (joint operations fund).(3) IC 20-26-10-9 (joint investment fund).[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163. Amended by P.L.233-2015, SEC.289; P.L.244-2017, SEC.64.
IN Code § 20-40-2-0.3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-0.3. "Education Fund Transfer Target Percentage"

Sec. 0.3. As used in this chapter, "education fund transfer target percentage" refers to the threshold maximum education fund transfer percentage set forth in section 6 of this chapter.As added by P.L.161-2019, SEC.3.
IN Code § 20-40-2-0.5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-0.5. "Excessive Education Fund Transfer List"

Sec. 0.5. As used in this chapter, "excessive education fund transfer list" refers to the list required by section 6 of this chapter.As added by P.L.161-2019, SEC.4.
IN Code § 20-40-2-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to a school corporation's education fund established under section 2 of this chapter.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.66.
IN Code § 20-40-2-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-2. Establishment of Education Fund

Sec. 2. The governing body of each school corporation shall establish an education fund for the payment of expenses that are allocated to student instruction and learning under IC 20-42.5.[Pre-2006 Recodification Citation: 21-2-11-2 part.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.67.
IN Code § 20-40-2-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-3. Source of Fund Balances; Required Use of Fund

Sec. 3. Distributions of tuition support shall be received in the education fund.[Pre-2006 Recodification Citation: 21-2-11-2 part.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.68.
IN Code § 20-40-2-4 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-4. Education Fund; Limited to Student Instruction and Learning

Sec. 4. Except as provided in IC 36-1-8-5.1 (school corporation rainy day fund), the education fund shall be used only to pay for expenses allocated to student instruction and learning under IC 20-42.5. The fund may not be used to pay directly any expenses that are not allocated to student instruction and learning under IC 20-42.5 or expenses permitted to be paid from the school corporation's operations fund.[Pre-2006 Recodification Citation: 21-2-11-4(a) part.]As added by P.L.2-2006, SEC.163. Amended by P.L.145-2012, SEC.24; P.L.257-2013, SEC.36; P.L.244-2017, SEC.69; P.L.140-2018, SEC.12.
IN Code § 20-40-2-5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-5. Payment of Athletic Coaches

Sec. 5. Remuneration for athletic coaches, whether or not the athletic coaches are:(1) otherwise employed by the school corporation; and(2) licensed under IC 20-28-4 or IC 20-28-5;must be budgeted in the education fund and must be paid from the education fund.[Pre-2006 Recodification Citation: 21-2-11-4(b).]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.70.
IN Code § 20-40-2-6 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-6. Transfers From Education Fund to Operations Fund; Transfer Target Percentage; Excessive Education Fund Transfer List

Sec. 6. (a) Each school corporation shall make every reasonable effort to transfer not more than fifteen percent (15%) of the total revenue deposited in the school corporation's education fund from the school corporation's education fund to the school corporation's operations fund during a calendar year.(b) Only after the transfer is authorized by the governing body in a public meeting with public notice, money in the education fund may be transferred to the operations fund to cover expenditures that are not allocated to student instruction and learning under IC 20-42.5. The amount transferred from the education fund to the operations fund shall be reported by the school corporation to the department. The transfers made during the:(1) first six (6) months of each state fiscal year shall be reported before January 31 of the following year; and(2) last six (6) months of each state fiscal year shall be reported before July 31 of that year.(c) The report must include information as required by the department and in the form required by the department.(d) The department must post the report submitted under subsection (b) on the department's Internet web site.(e) Beginning in 2020, the department shall track for each school corporation transfers from the school corporation's education fund to its operations fund for the preceding six (6) month period. Beginning in 2021, before February 1 of each year, the department shall compile an excessive education fund transfer list comprised of all school corporations that transferred more than fifteen percent (15%) of the total revenue deposited in the school corporation's education fund from the school corporation's education fund to the school corporation's operations fund during the immediately preceding calendar year. A school corporation that is not included on the excessive education fund transfer list is considered to have met the education fund transfer target percentage for the immediately preceding calendar year.As added by P.L.244-2017, SEC.71. Amended by P.L.161-2019, SEC.5.
IN Code § 20-40-2-7 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-7. Transfers to Closeout General Fund

Sec. 7. (a) On January 1, 2019, the balance, as of December 31, 2018, in the school corporation's general fund shall be transferred to the education fund.(b) Before March 1, 2019, the governing body of a school corporation may transfer to the school corporation's operations fund, from the amounts transferred from the school corporation's general fund under subsection (a), any amounts that are not allocated to student instruction and learning under IC 20-42.5. A school corporation may make a transfer under this section only after complying with section 6 of this chapter, including the requirements for public notice and a public hearing.As added by P.L.244-2017, SEC.72.
IN Code § 20-40-2-8 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-8. Technical Assistance for School Corporations on Excessive Education Fund Transfer List

Sec. 8. The Indiana education employment relations board and the division of finance of the department shall be available to consult with and provide technical assistance to each school corporation that is included on the excessive education fund transfer list required under section 6 of this chapter.As added by P.L.161-2019, SEC.6.
IN Code § 20-40-2-9 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 2. General Fund|20-40-2-9. Excessive Education Fund Transfer List Notice; Receipt of Notice

Sec. 9. (a) For each school corporation included on the excessive education fund transfer list required under section 6 of this chapter, the department shall, not later than March 1 of each year, submit in both a written and an electronic format a notice to the school corporation's superintendent, school business officer, and governing body that the school corporation did not meet its education fund transfer target percentage for the previous calendar year.(b) If a school corporation's governing body receives a notice from the department under subsection (a), the school corporation shall do all of the following:(1) Publicly acknowledge receipt of the excessive education fund transfer list notice from the department at the governing body's next public meeting.(2) Enter into the governing body's official minutes for that meeting acknowledgment of the notice.(3) Publish on the school corporation's Internet web site the department's notice and any relevant individual reports prepared by the department within thirty (30) days after the public meeting.As added by P.L.161-2019, SEC.7.
IN Code § 20-40-3-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 3. Referendum Tax Levy Fund|20-40-3-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to an operating referendum tax levy fund established under section 3 of this chapter.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.73.
IN Code § 20-40-3-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 3. Referendum Tax Levy Fund|20-40-3-2. "Levy"

Sec. 2. As used in this chapter, "levy" refers to a property tax levy imposed under IC 20-46-1 for the fund.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-3-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 3. Referendum Tax Levy Fund|20-40-3-3. Establishment of Fund

Sec. 3. The governing body of each school corporation for which a levy is:(1) transferred; or(2) approved;under IC 20-46-1 shall establish an operating referendum tax levy fund.[Pre-2006 Recodification Citation: 21-2-11.6-3(a).]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.74.
IN Code § 20-40-3-4 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 3. Referendum Tax Levy Fund|20-40-3-4. Source of Fund Balances

Sec. 4. Property tax collections from a levy shall be deposited in the fund.[Pre-2006 Recodification Citation: 21-2-11.6-3(c) part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-3-5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 3. Referendum Tax Levy Fund|20-40-3-5. Uses; Transfers to Education or Operations Fund; Transfer to a Charter School

Sec. 5. (a) Money in the fund may be used for any lawful school expenses, including making a transfer to the school corporation's education fund (IC 20-40-2) or operations fund (IC 20-40-18).(b) A school corporation may distribute proceeds of a tax levy collected under IC 20-46-1 that is transferred to the school corporation's education fund to a charter school, excluding a virtual charter school, that is located within the attendance area of the school corporation.[Pre-2006 Recodification Citation: 21-2-11.6-3(c) part.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.75; P.L.154-2020, SEC.40.
IN Code § 20-40-9-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-1. "Debt Service"

Sec. 1. As used in this chapter, "debt service" includes bonds and coupons, civil bond obligations, lease rental contracts, and interest cost on emergency and temporary loans.[Pre-2006 Recodification Citations: 21-2-4-2 part; 21-2-4-4 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-2. "Fund"

Sec. 2. As used in this chapter, "fund" refers to a debt service fund established under section 4 of this chapter.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-3. "Levy"

Sec. 3. As used in this chapter, "levy" refers to a debt service levy under IC 20-46-7 for the fund.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-4 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-4. Establishment of Fund

Sec. 4. The governing body of each school corporation shall establish a debt service fund.[Pre-2006 Recodification Citation: 21-2-4-2 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-5. Uses; Required Use of Fund

Sec. 5. Except as otherwise provided by law, all expenditures for debt service must be paid from the fund.[Pre-2006 Recodification Citation: 21-2-4-4 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-6 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-6. Uses; Payment of Debt and Lease Expenses

Sec. 6. Money in the debt service fund may be used for payment of the following:(1) All debt and other obligations arising out of funds borrowed or advanced for school buildings when purchased from the proceeds of a bond issue for capital construction.(2) A lease to provide capital construction.(3) Interest on emergency and temporary loans.(4) All debt and other obligations arising out of funds borrowed or advanced for the purchase or lease of school buses when purchased or leased from the proceeds of a bond issue, or from money obtained from a loan made under IC 20-27-4-5, for that purpose.(5) All debt and other obligations arising out of funds borrowed to pay judgments against the school corporation.(6) All debt and other obligations arising out of funds borrowed to purchase equipment.[Pre-2006 Recodification Citation: 21-2-4-2 part.]As added by P.L.2-2006, SEC.163. Amended by P.L.257-2013, SEC.38; P.L.85-2017, SEC.82; P.L.244-2017, SEC.80.
IN Code § 20-40-9-7 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-7. Use of Money; Curricular Material

Sec. 7. (a) Money in the fund may be used for payment of all unreimbursed costs of curricular materials for the school corporation's students who were eligible for free or reduced lunches in the previous school year.(b) Money in the fund may not be used for payment of debt service, lease payments, or similar obligations for a controlled project that is approved by the voters in a referendum under IC 6-1.1-20.(c) The governing body may transfer the amount levied to cover unreimbursed costs of curricular materials under this section to the curricular materials rental fund, the extracurricular account, or the education fund.[Pre-2006 Recodification Citations: subsection (a) formerly 21-2-4-2(7); subsection (b) formerly 21-2-4-2 part.]As added by P.L.2-2006, SEC.163. Amended by P.L.286-2013, SEC.118; P.L.244-2017, SEC.81; P.L.140-2018, SEC.14.
IN Code § 20-40-9-8 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-8. Uses; Lease Rentals; Prohibition on Lease Payments From the Education Fund

Sec. 8. (a) Lease rental obligations on account of leases entered into under IC 21-5-11 (before its repeal), IC 20-47-2, IC 21-5-12 (before its repeal), or IC 20-47-3 may be paid by a school corporation from the debt service fund.(b) Payments described in subsection (a) must be provided for in the annual budget for the fund from which the payment is made.(c) The payment of lease rental obligations from the education fund is prohibited.[Pre-2006 Recodification Citation: 21-5-8-1.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.82.
IN Code § 20-40-9-9 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-9. Uses; Community School Corporations

Sec. 9. Money in the fund may be used to pay lease rental obligations, school bonds and coupons, and civil bond obligations assumed by school corporations reorganized under IC 20-23-4.[Pre-2006 Recodification Citation: 21-2-4-2 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-10 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-10. Limitation on Payment of Principal; Emergency and Temporary Loans

Sec. 10. (a) Except as otherwise provided by law, a school corporation may not pay from the fund the principal of emergency and temporary loans obtained for the benefit of any other fund.(b) Except as provided in IC 20-48-1-7 and IC 20-48-1-9, payment of interest on emergency and temporary loans must be received in and disbursed from the fund.[Pre-2006 Recodification Citation: 21-2-4-2 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-9-11 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 9. Debt Service Fund|20-40-9-11. Uses; Principal and Interest; State Advance

Sec. 11. An amount equal to deductions made or to be made in the current year for the payment of principal and interest on an advancement from any state fund (including the common school fund and the veterans memorial school construction fund) may be included in debt service and appropriated and paid to the education fund.[Pre-2006 Recodification Citation: 21-2-4-5.]As added by P.L.2-2006, SEC.163. Amended by P.L.244-2017, SEC.83.
IN Code § 20-40-10-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 10. Levy Excess Fund|20-40-10-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to a levy excess fund established under section 2 of this chapter.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-10-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 10. Levy Excess Fund|20-40-10-2. Establishment of Fund

Sec. 2. Each corporation shall establish a levy excess fund for purposes of IC 20-44-3.[Pre-2006 Recodification Citation: 6-1.1-19-1.7(b) part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-10-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 10. Levy Excess Fund|20-40-10-3. Investments

Sec. 3. The chief fiscal officer of a school corporation may invest money in the school corporation's fund in the same manner in which money in the school corporation's education fund or operations fund may be invested. However, any income derived from investment of the money shall be deposited in and becomes a part of the fund.[Pre-2006 Recodification Citation: 6-1.1-19-1.7(c).]As added by P.L.2-2006, SEC.163. Amended by P.L.238-2019, SEC.11.
IN Code § 20-40-12-1 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 12. Self-Insurance Fund|20-40-12-1. "Fund"

Sec. 1. As used in this chapter, "fund" refers to a self-insurance fund established under section 4 of this chapter.[2006 Recodification Citation: New.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-12-2 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 12. Self-Insurance Fund|20-40-12-2. "Health Care Services"

Sec. 2. As used in this chapter, "health care services" has the meaning set forth in IC 27-8-11-1.[Pre-2006 Recodification Citation: 21-2-19-1.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-12-3 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 12. Self-Insurance Fund|20-40-12-3. "Self-Insurance Program"

Sec. 3. As used in this chapter, "self-insurance program" means a program of self-insurance established or maintained by a governing body to provide coverage for health care services to a school corporation's employees and the employees' dependents.[Pre-2006 Recodification Citation: 21-2-19-2.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-12-4 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 12. Self-Insurance Fund|20-40-12-4. Establishment of Fund

Sec. 4. The governing body of each school corporation:(1) may establish a self-insurance fund in accordance with this chapter for the purposes described in:(A) section 5(1) through 5(3) of this chapter; and(B) section 5(4) of this chapter as section 5(4) of this chapter applies to governing body or school employee coverage other than coverage for health care services; and(2) shall, if the governing body elects to provide a self-insurance program to cover health care services, establish a self-insurance fund for the purposes described in section 5(4) of this chapter as section 5(4) of this chapter applies to health care services.[Pre-2006 Recodification Citation: 21-2-5.6-1 part.]As added by P.L.2-2006, SEC.163.
IN Code § 20-40-12-5 (2021)
2021 Indiana Code|Title 20. Education|Article 40. Government Funds and Accounts|Chapter 12. Self-Insurance Fund|20-40-12-5. Uses

Sec. 5. The fund may be used to provide money for the following purposes:(1) The payment of a judgment rendered against the school corporation, or rendered against an officer or employee of the school corporation for which the school corporation is liable under IC 34-13-2, IC 34-13-3, or IC 34-13-4 (or IC 34-4-16.5, IC 34-4-16.6, or IC 34-4-16.7 before their repeal).(2) The payment of a claim or settlement for which the school corporation is liable under IC 34-13-2, IC 34-13-3, or IC 34-13-4 (or IC 34-4-16.5, IC 34-4-16.6, or IC 34-4-16.7 before their repeal).(3) The payment of a premium, management fee, claim, or settlement for which the school corporation is liable under a federal or state statute, including IC 22-3 and IC 22-4.(4) The payment of a settlement or claim for which insurance coverage is permitted under IC 20-26-5-4(a)(15).[Pre-2006 Recodification Citation: 21-2-5.6-2.]As added by P.L.2-2006, SEC.163. Amended by P.L.233-2015, SEC.290; P.L.118-2016, SEC.15.