DELAWARE COUNTY, INDIANA - FUND DESCRIPTIONS AND USES

County Fund Number	Fund Name	Fund Description and Uses
1000	General	May be used for any purpose including management, maintenance, operating costs, and other costs associated with providing County services.
1112	CEDIT Co. Share	The receipts in this fund include the economic development income adopted by the County. Current law allows this fund to be used for any lawful purpose.
1135	Cumulative Bridge	May be used to accumulate funds for the purpose of construction, maintenance and repair of bridges, approaches and grade separation. The funds can also be used for making the County-wide bridge inspections and safety ratings for all bridges in the County that are not on the state highway system.
1159	Health	This fund is used to appropriate money and allocate expenditures for the operation of the official county board of health.
1169	Local Road and Street	May be used for engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems; the payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects; any local costs required to undertake a recreational or reservoir road project under IC 8-23-5; or the purchase, rental, or repair of highway equipment.
1170	Co. Share LOIT Public Safety	May be used for police/law enforcement systems, firefighting and fire prevention systems, emergency ambulances and emergency medical services, emergency action (environmental clean up), probation programs, community corrections programs, juvenile detention centers and facilities, county jails, communications systems or enhanced emergency telephone systems, medical and health care expenses for inmates and pension payments for police officers and other department employees, firefighters and other department employees, Sheriff and other members of department or other personnel providing public safety services.
1173	Motor Vehicle Highway Restricted	The receipts in this fund include 50% of the state distributions received for the Motor Vehicle Highway Fund. This fund is to be used for street/road construction, reconstruction, and preservation of roads. House Enrolled Act 1461 (2025) reduces the percentage that counties and municipalities are required to allocate to MVH Restricted from 50% to 40% under the condition that both of the following criteria are met: The average pavement quality (PASER) ratings are a minimum of six (6) in the previous calendar year, AND No more than 15% of the highways are classified as being in failed condition.
1176	Motor Vehicle Highway	May be used for construction, reconstruction and maintenance of highways, the purchase, rental and repair of highway equipment, painting of bridges and acquisition of grounds for erection and construction of storage buildings, acquisition of rights of way and the purchase of fuel oil, and supplies necessary to the performance of construction, reconstruction and maintenance of highways. At least 50% (40% if above criteria are met) of the state distributions to this fund must be used for construction, reconstruction, and maintenance of highways. This fund may not be used for law enforcement or to paint structures and objects.
1222	Statewide 911	This fund may be used for the lease, purchase, or maintenance of communications service equipment, necessary system hardware and software and data base equipment, personnel expenses to the extent reasonable and necessary for the provision and maintenance of the statewide 911 system or a wireline enhanced emergency telephone system, and operational and other costs associated with E911.
1224	Reassessment	May be used only to pay the costs of: the general reassessment of real property or reassessment of one (1) or more groups of parcels under a county's reassessment plan, including the computerization of assessment records; payments to assessing officials and hearing officers for county property tax assessment boards of appeals; the development or updating of detailed soil survey data by the United States Department of Agriculture or its successor agency; the updating of plat books; payments for the salary of permanent staff or for the contractual services of temporary staff who are necessary to assist assessing officials; making annual adjustments; and the verification of sales disclosure forms forwarded to: the county assessor; or township assessors (if any).
6020	Wheel Tax / SurTax	This fund consists of wheel tax and excise surtax revenues, which are annual vehicle registration fees dedicated to road and bridge repair, maintenance, and capital improvements.