DELAWARE COUNTY, INDIANA
ACTUAL AND ESTIMATED FUND BALANCES 2023-2030
COUNTY GENERAL - 1000
| ACTUAL | ESTIMATED | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Index | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | |
| 38 | Other Receipts: | ||||||||
| 39 | Transfers In | 199,813 | - | 125,298 | - | - | - | - | - |
| 40 | |||||||||
| 41 | Change In Fund Balance | 621,794 | 2,180,456 | 347,982 | (3,671,447) | (4,473,495) | (4,819,783) | (5,965,038) | 11,872,612 |
| 42 | Beginning Fund Balance | 8,900,236 | 9,522,030 | 11,702,485 | 12,050,467 | 8,379,020 | 3,905,525 | (914,258) | (6,879,296) |
| 43 | |||||||||
| 44 | Ending Fund Balance | $9,522,030 | $11,702,486 | $12,050,467 | $8,379,020 | $3,905,525 | $(914,258) | $(6,879,296) | $4,993,316 |
| 45 | |||||||||
| 46 | |||||||||
| 47 | Operating Balance Percentage | 26.72% | 31.20% | 29.57% | 19.18% | 8.71% | -1.98% | -14.48% | 8.57% |
| 48 | |||||||||
| 49 | Net Assessed Value | $4,296,402,716 | $4,447,994,065 | $4,646,349,943 | $5,280,881,546 | $5,721,306,117 | $5,610,019,374 | $5,571,242,465 | $5,486,267,890 |
| 50 | Tax Rate | 0.5990 | 0.6026 | 0.6102 | 0.5504 | 0.5385 | 0.5794 | 0.6097 | 0.6464 |
| 51 | |||||||||
| 52 | Notes: | ||||||||
| 53 | Line 9 - Per HB 1001 2026 section 17, IC 36-7-2.3 beginning in 2027 all building revenues and expenses will be disbursed into the newly created Building and Construction Related Fees Fund #1240 dedicated exclusively to reimbursing the actual costs incurred by the unit related to the imposition and calculation of the fee. | ||||||||
| 54 | Line 15 - Pursuant to HEA 1210 2026, current LIT structure will expire in 2028 with the current distribution method continuing through 2029. | ||||||||
| 55 | Line 16 - Estimated LIT is based on the assumption that the County will adopt a 0.90% County Services LIT rate for implementation beginning in 2028 with first distributions in 2030. LIT rate can be reevaluated and possibly reduced when operating balances are back to a healthy range. | ||||||||
| 56 | Line 29 - Transfers to Court Appointed Special Advocate (CASA) (1212) and Delaware County Employee Longevity (4921). Based on historical trends, transfers out are assumed for 2026–2030. | ||||||||
| 57 | Line 39 - Transfers from Surplus Tax (1201), Court Appointed Special Advocate (CASA) (1212) and Inheritance Tax (7202). | ||||||||
| 58 | Line 31 - Based on historical trends, Other Disbursements are assumed for 2026–2030. | ||||||||