Indiana Code Title 14. Natural and Cultural Resources § 14-12-1-11

Sec. 11. (a) The Indiana natural resources fund is established.  Expenditures from the fund may be made only to carry out the purposes of this chapter.  The foundation shall do the following:

(b) Gifts of money to the fund or the foundation or the proceeds from the sale of gifts donated to the fund or the foundation shall be deposited in the fund.

(c) The expenses of administering this chapter shall be paid from money in the fund.

(d) The money in the fund at the end of a state fiscal year remains in the fund and does not revert to any other fund.  If the foundation is terminated, the money in the fund reverts to the department.

(e) The fund is subject to audit as if the foundation were a state agency.