Indiana Code Title 13. Environment § 13-21-13-2

Sec. 2. (a) A board that has imposed fees under section 1 of this chapter shall establish and continuously maintain a separate fund under this section to be known as the “_______ district solid waste management fund”.

(b) All fees remitted to the district under section 1 of this chapter shall be deposited in the fund.

(c) Money in the fund may be used only for the following purposes:

(d) The controller of the district shall administer a fund established under this section.  Money in the fund that is not currently needed for the purposes set forth in subsection (c) shall be deposited and invested in the same manner as other county money is deposited and invested under IC 5-13.  Interest that accrues from these investments shall be deposited in the fund.  Money in the fund at the end of a district's fiscal year does not revert to:

(e) The controller of a district shall:

in a sufficient amount determined under IC 5-4-1-18 to reflect the liability associated with the handling of the district's money.