Delaware County, Indiana

Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2025
Economic
Development
Income Tax		 Child Advocacy
Fund		 Local Emergency
Plan Right/Know		 Local Road and
Street		 LOIT Public
Safety		 Comprehensive
Plan Fund		 2015
Reassessment		 High Tech Crime
Unit		 Reassessment
Assets
Cash and cash equivalents
$3,449,512
$1,504
$45,519
$384,594
$1,788,843
$178,247
$22
$235,554
$210,436
Receivables:
Taxes 586,259 - - - 1,195,698 - 608,800 - -
Interest - - - - - - - - -
Accounts - - - - - - - - -
Intergovernmental - - - - 36,786 - 16,885 - -
Total assets
$4,035,771
$1,504
$45,519
$384,594
$3,021,327
$178,247
$625,707
$235,554
$210,436
Liabilities, Deferred Inflows of Resources
and Fund Balances
Liabilities
Accounts payable
$187,941
$-
$-
$175,860
$2,227
$1,738
$-
$440
$33,279
Accrued payroll and withholdings payable - - - - 31,115 - - 1,346 933
Unearned revenue - - - - - - - - -
Interfund payable:
Interfund payable - - - - - - - - -
Total liabilities 187,941 - - 175,860 33,342 1,738 - 1,786 34,212
Deferred Inflows of Resources
Deferred revenue - - - - - - 579,596 - -
Unavailable revenue 586,259 - - - 1,195,698 - 46,089 - -
Total deferred inflows of resources 586,259 - - - 1,195,698 - 625,685 - -
Fund Balances
Restricted 3,261,571 1,504 45,519 208,734 1,792,287 - 22 233,768 176,224
Committed - - - - - 176,509 - - -
Unassigned (deficit) - - - - - - - - -
Total fund balances 3,261,571 1,504 45,519 208,734 1,792,287 176,509 22 233,768 176,224
Total liabilities, deferred inflows of
resources and fund balances
$4,035,771
$1,504
$45,519
$384,594
$3,021,327
$178,247
$625,707
$235,554
$210,436
80