Delaware County, Indiana
Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2025
| COVID EMS Overtime Grant |
Jail Commissary |
Auditor | Community Corrections |
Court | CASA Grants | Health Funds | Health and Wellness Grants |
Highway Funds | |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash and cash equivalents | $1,573 |
$479,872 |
$526,952 |
$751,018 |
$163,133 |
$37,845 |
$2,427,275 |
$912,650 |
$6,621,395 |
| Receivables: | |||||||||
| Taxes | - | - | - | - | - | - | 233,513 | - | - |
| Interest | - | - | - | - | - | - | - | - | - |
| Accounts | - | - | - | 1,994 | - | - | 8,020 | - | 77,413 |
| Intergovernmental | - | - | - | - | 14,096 | - | 8,065 | 34,842 | - |
| Total assets | $1,573 |
$479,872 |
$526,952 |
$753,012 |
$177,229 |
$37,845 |
$2,676,873 |
$947,492 |
$6,698,808 |
|
Liabilities, Deferred Inflows of Resources and Fund Balances |
|||||||||
| Liabilities | |||||||||
| Accounts payable | $- |
$- |
$- |
$1,041 |
$2,017 |
$- |
$12,893 |
$3,159 |
$197,663 |
| Accrued payroll and withholdings payable | - | - | 609 | 5,350 | 1,118 | 264 | 20,519 | 2,315 | 35,655 |
| Unearned revenue | - | - | - | - | - | - | - | - | - |
| Interfund payable: | |||||||||
| Interfund payable | - | - | - | - | - | - | - | - | - |
| Total liabilities | - | - | 609 | 6,391 | 3,135 | 264 | 33,412 | 5,474 | 233,318 |
| Deferred Inflows of Resources | |||||||||
| Deferred revenue | - | - | - | - | - | - | 222,311 | - | - |
| Unavailable revenue | - | - | - | - | - | - | 19,267 | - | - |
| Total deferred inflows of resources | - | - | - | - | - | - | 241,578 | - | - |
| Fund Balances | |||||||||
| Restricted | 1,573 | 479,872 | 526,343 | 746,621 | 174,094 | 37,581 | 2,401,883 | 942,018 | 6,465,490 |
| Committed | - | - | - | - | - | - | - | - | - |
| Unassigned (deficit) | - | - | - | - | - | - | - | - | - |
| Total fund balances | 1,573 | 479,872 | 526,343 | 746,621 | 174,094 | 37,581 | 2,401,883 | 942,018 | 6,465,490 |
|
Total liabilities, deferred inflows of resources and fund balances |
$1,573 |
$479,872 |
$526,952 |
$753,012 |
$177,229 |
$37,845 |
$2,676,873 |
$947,492 |
$6,698,808 |