Sec. 19. For reporting purposes, the state's combined general fund reserves include the balances of the following:
(1) The reverting accounts within the general fund (IC 4-8.1-1-3).
(2) The Medicaid contingency and reserve account (section 15.5 of this chapter).
(3) The state tuition reserve account (section 15.7 of this chapter).
(4) The counter-cyclical revenue and economic stabilization fund (IC 4-10-18), less any outstanding loans.