Delaware County, Indiana
Combining Statement of Fiduciary Net Position
Custodial Funds
December 31, 2025
| City & Town Court Costs |
Surplus and Excess Tax |
Inheritance Tax |
Education Plate Fees Fund |
Riverboat Wagering Tax Rev Sha |
Convention & Tourism |
Probation Trust |
Park New Brevini Cost of Issuance |
After Settlement Collections |
|
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash and cash equivalents | $8,015 |
$325,013 |
$- |
$150 |
$- |
$- |
$2,710 |
$135 |
$3,624,073 |
| Receivables: | |||||||||
| Taxes | - | - | - | - | - | - | - | - | - |
| Intergovernmental | - | - | - | 56 | 238,077 | - | - | - | - |
| Accounts | - | - | - | - | - | - | - | - | - |
| Total receivables | - | - | - | 56 | 238,077 | - | - | - | - |
| Total assets | $8,015 |
$325,013 |
$- |
$206 |
$238,077 |
$- |
$2,710 |
$135 |
$3,624,073 |
|
Liabilities, Deferred Inflows of Resources and Net Position |
|||||||||
| Liabilities | |||||||||
| Accounts payable | $- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
$- |
| Trust payable | - | - | - | - | 238,077 | - | - | - | 3,624,073 |
| Total liabilities | - | - | - | - | 238,077 | - | - | - | 3,624,073 |
| Deferred Inflows of Resources | |||||||||
| Uncollected taxes | - | - | - | - | - | - | - | - | - |
| Net Position | |||||||||
|
Restricted for individuals and other governments |
$8,015 |
$325,013 |
$- |
$206 |
$- |
$- |
$2,710 |
$135 |
$- |