Delaware County, Indiana

Combining Statement of Revenues, Expenditures and

Changes in Fund Balances -

Nonmajor Special Revenue Funds

Year Ended December 31, 2025

Health and
Wellness Highway Probation Public Safety Public Safety Recorders Miscellaneous Surveyor
Health Funds Grants Funds Funds Funds Grants Funds Sheriff Funds Grants Funds
Revenues
Taxes:
Property $227,123 $- $- $- $- $- $- $- $- $-
Income - - - - - - - - - -
Intergovernmental 2,629,307 451,486 5,270,340 - 838,263 340,293 - - 1,086,690 -
Charges for services 529,348 - - 266,221 479,190 - 345,189 37,736 - 666,401
Fines and forfeits - - - - - - - - - -
Investment earnings - - - - - - - - - -
Other:
Miscellaneous 16,490 298 432,202 4,492 154,621 20,266 - 39,416 - -
Total revenues 3,402,268 451,784 5,702,542 270,713 1,472,074 360,559 345,189 77,152 1,086,690 666,401
Expenditures
Current:
General government - 5,000 - - 168,919 - 356,559 - 534 430,255
Public safety - - - 290,246 1,109,603 404,000 - 92,574 - -
Economic development - - - - - - - - - -
Highways and streets - - 4,496,272 - - - - - - -
Health and welfare 2,025,010 301,448 - - - - - - - -
Culture and recreation - - - - - - - - - -
Debt service:
Principal - - - - - - - - - -
Interest - - 20,253 - - - - - - -
Finance purchase agreements - - 67,966 - - - - - - -
Capital outlay:
General government - - - - - - - - - -
Public safety - - - 519 277,436 - - - - -
Highways and streets - - 339,784 - - - - - 899,164 -
Health and welfare 122,458 16,200 - - - - - - - -
Culture and recreation - - - - - - - - - -
Total expenditures 2,147,468 322,648 4,924,275 290,765 1,555,958 404,000 356,559 92,574 899,698 430,255
Excess (deficiency) of revenues
over (under) expenditures 1,254,800 129,136 778,267 (20,052) (83,884) (43,441) (11,370) (15,422) 186,992 236,146
Other Financing Sources (Uses)
Transfers in - - - - - - - - - -
Transfers out (10,800) - (27,842) - - - - - - -
Total other financing sources and uses (10,800) - (27,842) - - - - - - -
Net change in fund balances 1,244,000 129,136 750,425 (20,052) (83,884) (43,441) (11,370) (15,422) 186,992 236,146
Fund Balances, Beginning 1,157,883 812,882 5,715,065 401,069 3,416,281 142,731 1,193,784 114,439 162,333 1,280,663
Fund Balances, Ending $2,401,883 $942,018 $6,465,490 $381,017 $3,332,397 $99,290 $1,182,414 $99,017 $349,325 $1,516,809
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