October 23, 2019 13:02 Updated Follow The Indiana statute regarding the investment of funds is IC 5-13-9. Chapter One of the Special Districts Manual also contains information regarding the investment of public funds. Related articles What are the branch hours? Are there any guidelines for the investing of public funds? For the Gateway Annual Financial Report (AFR) lease schedule, do we report capital leases only or do we also report operating leases? We bought new computers for the district in 2018 and paid for them out of district funds. So, should these be listed as a capital asset on the Gateway Annual Financial Report (AFR)? Under what circumstances can a home-ruled fund be established and how do we set up the home-ruled fund?