IC 36-1-8-4 does not apply to MVH and MVH Restricted as these are not separate funds. The MVH Restricted, while being shown as a separate fund on the chart of accounts, is actually a sub-fund of the MVH fund. At least 50% of the MVH distributions from the State must be deposited into the MVH fund. It is possible to move more than the 50% into the MVH Restricted sub-fund, with a resolution from the Council, and the excess over the 50% could be moved back to the MVH fund if needed, before the end of the year. Both funds should have a positive balance at the end of the year.