Delaware County, Indiana
Combining Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Special Revenue Funds
Year Ended 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 |
Sex & Violent Adm |
|
|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||
| Taxes: | ||||||||||
| Property | $- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
$474,168 |
$- |
| Income | - | - | - | - | 196,159 | - | - | - | - | - |
| Intergovernmental | 6,882,980 | - | 28,964 | 937,639 | 2,943,468 | 119,540 | - | 235,085 | 39,986 | - |
| Charges for services | - | - | - | - | - | - | - | - | - | 10,032 |
| Fines and forfeits | - | - | - | - | - | - | - | - | - | - |
| Investment earnings | - | - | - | - | - | - | - | - | - | - |
| Other: | ||||||||||
| Miscellaneous | 427 | - | - | - | 1 | 1,482 | - | 35,002 | - | - |
| Total revenues | 6,883,407 | - | 28,964 | 937,639 | 3,139,628 | 121,022 | - | 270,087 | 514,154 | 10,032 |
| Expenditures | ||||||||||
| Current: | ||||||||||
| General government | 2,221,645 | - | - | - | - | 70,012 | - | - | 583,834 | - |
| Public safety | - | - | 15,823 | - | 2,698,934 | - | - | 212,730 | - | 3,494 |
| Economic development | - | - | - | - | - | - | - | - | - | - |
| Highways and streets | - | - | - | 1,033,846 | - | - | - | - | - | - |
| Health and welfare | - | - | - | - | - | - | - | - | - | - |
| Culture and recreation | - | - | - | - | - | - | - | - | - | - |
| Debt service: | ||||||||||
| Principal | 2,250,000 | - | - | - | - | - | - | - | - | - |
| Interest | 1,430,023 | - | - | 10,718 | - | - | - | - | - | - |
| Finance purchase agreements | - | - | - | 52,777 | - | - | - | - | - | - |
| Capital outlay: | ||||||||||
| General government | - | - | - | - | - | 1,797 | - | - | - | - |
| Public safety | - | - | - | - | - | - | - | 59,407 | - | - |
| Highways and streets | - | - | - | - | - | - | - | - | - | - |
| Health and welfare | - | - | - | - | - | - | - | - | - | - |
| Culture and recreation | - | - | - | - | - | - | - | - | - | - |
| Total expenditures | 5,901,668 | - | 15,823 | 1,097,341 | 2,698,934 | 71,809 | - | 272,137 | 583,834 | 3,494 |
| Excess (deficiency) of revenues over (under) expenditures |
981,739 | - | 13,141 | (159,702) | 440,694 | 49,213 | - | (2,050) | (69,680) | 6,538 |
| Other Financing Sources (Uses) | ||||||||||
| Transfers in | - | - | - | - | - | - | - | - | - | - |
| Transfers out | - | - | - | - | (4,500) | - | - | (2,500) | (1,100) | - |
| Total other financing sources and uses | - | - | - | - | (4,500) | - | - | (2,500) | (1,100) | - |
| Net change in fund balances | 981,739 | - | 13,141 | (159,702) | 436,194 | 49,213 | - | (4,550) | (70,780) | 6,538 |
| Fund Balances, Beginning | 2,279,832 | 1,504 | 32,378 | 368,436 | 1,356,093 | 127,296 | 22 | 238,318 | 247,004 | 26,232 |
| Fund Balances, Ending | $3,261,571 |
$1,504 |
$45,519 |
$208,734 |
$1,792,287 |
$176,509 |
$22 |
$233,768 |
$176,224 |
$32,770 |