Delaware County, Indiana
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances -
Nonmajor Special Revenue Funds
Year Ended December 31, 2025
| Insurance Recovery |
Drug Abuse Resistance Education |
Del Co Fair & Expo Center |
Animal Welfare | County Medical Inmate Care Fun |
TMA Audit Fund |
Project Hoosier Safe-T |
Del Co Employees Longevity Fun |
Deed/Certificate Sale Fund |
Tax Sale Fund | |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||
| Taxes: | ||||||||||
| Property | $- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
| Income | - | - | - | - | - | - | - | - | - | - |
| Intergovernmental | - | - | - | - | - | - | - | - | - | - |
| Charges for services | - | - | 177,977 | - | - | - | - | - | 9,830 | 188,106 |
| Fines and forfeits | - | - | - | - | 29,086 | - | - | - | - | - |
| Investment earnings | - | - | - | - | - | - | - | - | - | - |
| Other: | ||||||||||
| Miscellaneous | - | - | 233,186 | - | - | - | 5,500 | - | - | 14,441 |
| Total revenues | - | - | 411,163 | - | 29,086 | - | 5,500 | - | 9,830 | 202,547 |
| Expenditures | ||||||||||
| Current: | ||||||||||
| General government | 41,955 | - | - | - | - | - | - | 272,967 | 182,010 | 183,275 |
| Public safety | - | - | - | - | - | - | - | - | - | - |
| Economic development | - | - | - | - | - | - | - | - | - | - |
| Highways and streets | - | - | - | - | - | - | - | - | - | - |
| Health and welfare | - | - | - | - | - | - | - | - | - | - |
| Culture and recreation | - | - | 412,394 | - | - | - | - | - | - | - |
| Debt service: | ||||||||||
| Principal | - | - | - | - | - | - | - | - | - | - |
| Interest | ||||||||||
| Finance purchase agreements | ||||||||||
| Capital outlay: | ||||||||||
| General government | ||||||||||
| Public safety | ||||||||||
| Highways and streets | ||||||||||
| Health and welfare | ||||||||||
| Culture and recreation | - | - | 9,356 | - | - | - | - | - | - | - |
| Total expenditures | 41,955 | - | 421,750 | - | - | - | - | 272,967 | 182,010 | 183,275 |
|
Excess (deficiency) of revenues over (under) expenditures |
(41,955) | - | (10,587) | - | 29,086 | - | 5,500 | (272,967) | (172,180) | 19,272 |
| Other Financing Sources (Uses) | ||||||||||
| Transfers in | - | - | - | - | - | - | - | 272,967 | - | - |
| Transfers out | - | - | - | - | - | - | - | - | - | - |
| Total other financing sources and uses | - | - | - | - | - | - | - | 272,967 | - | - |
| Net change in fund balances | (41,955) | - | (10,587) | - | 29,086 | - | 5,500 | - | (172,180) | 19,272 |
| Fund Balances, Beginning | 261,595 | - | 394,362 | 626 | 23,920 | 767,641 | 79,478 | 505,979 | 707,028 | 90,539 |
| Fund Balances, Ending | $219,640 |
$- |
$383,775 |
$626 |
$53,006 |
$767,641 |
$84,978 |
$505,979 |
$534,848 |
$109,811 |