Indiana Code Title 20. Education § 20-40-18-11

Sec. 11. (a) Only after the transfer is authorized by the governing body in a public meeting with public notice, money in the operations fund may be transferred to the education fund to cover expenditures that are allocated to student instruction and learning under IC 20-42.5.  The amount transferred from the operations fund to the education fund shall be reported by the school corporation or, if applicable, charter school, to the department.  The transfers made during the:

(b) The report must include a description of each purpose for which a transfer was made and the amount of the transfer that corresponded to each purpose.

(c) The department must post the report submitted under subsection (a) on the department's website.