Delaware County, Indiana
Combining Balance Sheet -
Nonmajor Special Revenue Funds
December 31, 2025
| Probation Funds | Public Safety Funds |
Public Safety Grants |
Recorders Funds | Sheriff Funds | Miscellaneous Grants |
Surveyor Funds | User Fees | Opioid Grants | |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash and cash equivalents | $385,594 |
$3,347,889 |
$105,937 |
$1,233,188 |
$101,521 |
$349,325 |
$1,528,543 |
$319,902 |
$1,885,445 |
| Receivables: | |||||||||
| Taxes | - | - | - | - | - | - | - | - | - |
| Interest | - | - | - | - | - | - | - | - | - |
| Accounts | - | 479 | - | - | - | - | - | 11,911 | - |
| Intergovernmental | - | - | - | - | - | - | - | - | 2,865,475 |
| Total assets | $385,594 |
$3,348,368 |
$105,937 |
$1,233,188 |
$101,521 |
$349,325 |
$1,528,543 |
$331,813 |
$4,750,920 |
|
Liabilities, Deferred Inflows of Resources and Fund Balances |
|||||||||
| Liabilities | |||||||||
| Accounts payable | $1,970 |
$6,850 |
$1,413 |
$48,872 |
$2,504 |
$- |
$10,990 |
$4 |
$- |
| Accrued payroll and withholdings payable | 2,607 | 9,121 | 5,234 | 1,902 | - | - | 744 | 1,399 | - |
| Unearned revenue | - | - | - | - | - | - | - | - | - |
| Interfund payable: | |||||||||
| Interfund payable | - | - | - | - | - | - | - | - | - |
| Total liabilities | 4,577 | 15,971 | 6,647 | 50,774 | 2,504 | - | 11,734 | 1,403 | - |
| Deferred Inflows of Resources | |||||||||
| Deferred revenue | - | - | - | - | - | - | - | - | - |
| Unavailable revenue | - | - | - | - | - | - | - | - | 2,865,475 |
| Total deferred inflows of resources | - | - | - | - | - | - | - | - | 2,865,475 |
| Fund Balances | |||||||||
| Restricted | 381,017 | 3,332,397 | 99,290 | 1,182,414 | 99,017 | 349,325 | 1,516,809 | 330,410 | 1,885,445 |
| Committed | - | - | - | - | - | - | - | - | - |
| Unassigned (deficit) | - | - | - | - | - | - | - | - | - |
| Total fund balances | 381,017 | 3,332,397 | 99,290 | 1,182,414 | 99,017 | 349,325 | 1,516,809 | 330,410 | 1,885,445 |
|
Total liabilities, deferred inflows of resources and fund balances |
$385,594 |
$3,348,368 |
$105,937 |
$1,233,188 |
$101,521 |
$349,325 |
$1,528,543 |
$331,813 |
$4,750,920 |