Delaware County, Indiana
Combining Statement of Fiduciary Net Position
Custodial Funds
December 31, 2025
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| Sheriff's | Clerk's Trust | Convention & | Park and New | Tax Sale | Tax Distribution | LIT | Fines and | Total | |
|---|---|---|---|---|---|---|---|---|---|
| Inmate Trust | Tourism | Brevini | Forfeitures | Custodial Funds |
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| Assets | |||||||||
| Cash and cash equivalents | $193,997 | $873,079 | $1,808,732 | $- | $5,494,450 | $1,181,715 | $1,402,733 | $5,173 | $14,919,975 |
| Receivables: | |||||||||
| Taxes | - | - | - | - | - | 98,561,478 | 6,838,366 | - | 105,399,844 |
| Intergovernmental | - | - | - | - | - | 3,309,459 | - | - | 3,547,592 |
| Accounts | - | - | - | - | - | - | - | 606 | 606 |
| Total receivables | - | - | - | - | - | 101,870,937 | 6,838,366 | 606 | 108,948,042 |
| Total assets | $193,997 | $873,079 | $1,808,732 | $- | $5,494,450 | $103,052,652 | $8,241,099 | $5,779 | $123,868,017 |
|
Liabilities, Deferred Inflows of Resources and Net Position |
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| Liabilities | |||||||||
| Accounts payable | $- | $- | $- | $- | $5,494,450 | $193,597 | $5,908,539 | $- | $11,596,586 |
| Trust payable | - | - | - | - | - | 9,589,649 | - | - | 13,451,799 |
| Total liabilities | - | - | - | - | 5,494,450 | 9,783,246 | 5,908,539 | - | 25,048,385 |
| Deferred Inflows of Resources | |||||||||
| Uncollected taxes | - | - | - | - | - | 93,269,406 | - | - | 93,269,406 |
| Net Position | |||||||||
| Restricted for individuals and | |||||||||
| other governments | $193,997 | $873,079 | $1,808,732 | $- | $- | $- | $2,332,560 | $5,779 | $5,550,226 |