Ind. Code § 11-10-6-8

Sec. 8. Any cash assets in excess of one million five hundred thousand dollars ($1,500,000) remaining in the industry products revolving fund at the close of any fiscal year shall be paid into a special fund to be used for capital expenditures for the department or support of the industry products revolving fund. The cash assets remaining in the revolving fund at the close of any fiscal year shall include and be limited to all items of cash less the total amount of all accounts payable including all of the unliquidated obligations which appear as a matter of record in the office of the state comptroller.