For reporting purposes, the state's combined general fund reserves include the balances of the following:

1. (1) The reverting accounts within the general fund ( IC 4-8.1-1-3 ).
2. (2) The Medicaid contingency and reserve account (section 15.5 of this chapter).
3. (3) The state tuition reserve account (section 15.7 of this chapter).
4. (4) The counter-cyclical revenue and economic stabilization fund ( IC 4-10-18 ), less any outstanding loans.

As added by P.L.213-2015, SEC.48.