DELAWARE COUNTY, INDIANA

ACTUAL AND ESTIMATED FUND BALANCES 2023-2030

REASSESSMENT - 1224

Index
ACTUAL
ESTIMATED
2023
2024
2025
2026
2027
2028
2029
2030
1 Operating Receipts:
2 Property Tax
$700,314
$698,335
$622,611
$771,009
$817,270
$862,220
$901,020
$940,665
3 Property Tax Credits (176,564) (172,975) (161,975) (194,915) (198,492) (214,640) (250,315) (262,127)
4 Levy Excess (Shortfall) (2,697) 5,838 15,463 - - - - -
5
6 Net Levy 521,053 531,198 476,099 576,094 618,778 647,580 650,705 678,538
7 Auto Excise, CVET, FIT 54,405 48,012 41,419 33,619 - - - -
8 Earnings on Investments and Deposits 22 - - - - - - -
9
10 Total Operating Receipts 575,480 579,210 517,518 609,713 618,778 647,580 650,705 678,538
11
12 Operating Disbursements:
13 Personal Services 61,237 60,571 64,055 67,750 69,783 71,876 74,032 76,253
14 Supplies 2,000 1,495 1,902 2,000 2,060 2,122 2,185 2,251
15 Services and Charges 460,924 476,679 486,078 490,125 504,829 519,974 535,573 551,640
16
17 Total Operating Disbursements 524,161 538,745 552,035 559,875 576,672 593,972 611,790 630,144
18
19 Net Operating Receipts 51,319 40,465 (34,517) 49,838 42,106 53,608 38,915 48,394
20
21 Other Disbursements:
22 Transfers Out 900 900 1,100 1,100 1,100 1,100 1,100 1,100
23
24 Change In Fund Balance 50,419 39,565 (35,617) 48,738 41,006 52,508 37,815 47,294
25 Beginning Fund Balance 137,417 187,836 227,400 191,783 240,521 281,527 334,035 371,850
26
27 Ending Fund Balance
$187,836
$227,401
$191,783
$240,521
$281,527
$334,035
$371,850
$419,144
28
29
30 Operating Balance Percentage 35.84% 42.21% 34.74% 42.96% 48.82% 56.24% 60.78% 66.52%
31
32
33 Notes:
34 Line 22 - Transfers to Delaware County Employee Longevity (4921). Based on historical trends, transfers out are assumed for 2026 – 2030.