Delaware County, Indiana
Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2025
| COVID 19 Coroner |
COVID 19 Probation |
COVID 19-EMA |
COVID-19-Health |
EMA Small Aircraft System |
Community Corrections |
DTF Imprest |
COVID Health 21.109 & 93.323 |
COVID-Health- OP 21 |
|
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash and cash equivalents | $1,356 |
$2,000 |
$7,144 |
$1,054 |
$29 |
$- |
$6,145 |
$316 |
$- |
| Receivables: | |||||||||
| Taxes | - | - | - | - | - | - | - | - | - |
| Interest | - | - | - | - | - | - | - | - | - |
| Accounts | - | - | - | - | - | - | - | - | - |
| Intergovernmental | - | - | - | - | - | - | - | - | - |
| Total assets | $1,356 |
$2,000 |
$7,144 |
$1,054 |
$29 |
$- |
$6,145 |
$316 |
$- |
|
Liabilities, Deferred Inflows of Resources and Fund Balances |
|||||||||
| Liabilities | |||||||||
| Accounts payable | $- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
| Accrued payroll and withholdings payable | - | - | - | - | - | 12,751 | - | - | - |
| Unearned revenue | - | - | - | - | - | - | - | - | - |
| Interfund payable: | |||||||||
| Interfund payable | - | - | - | - | - | - | - | - | - |
| Total liabilities | - | - | - | - | - | 12,751 | - | - | - |
| Deferred Inflows of Resources | |||||||||
| Deferred revenue | - | - | - | - | - | - | - | - | - |
| Unavailable revenue | - | - | - | - | - | - | - | - | - |
| Total deferred inflows of resources | - | - | - | - | - | - | - | - | - |
| Fund Balances | |||||||||
| Restricted | 1,356 | 2,000 | 7,144 | 1,054 | 29 | - | 6,145 | 316 | - |
| Committed | - | - | - | - | - | - | - | - | - |
| Unassigned (deficit) | - | - | - | - | - | (12,751) | - | - | - |
| Total fund balances | 1,356 | 2,000 | 7,144 | 1,054 | 29 | (12,751) | 6,145 | 316 | - |
|
Total liabilities, deferred inflows of resources and fund balances |
$1,356 |
$2,000 |
$7,144 |
$1,054 |
$29 |
$- |
$6,145 |
$316 |
$- |