Delaware County, Indiana
Combining Statement of Changes Fiduciary Net Position
Custodial Funds
Year Ended December 31, 2025
|
Sheriff's Inmate Trust |
Clerk's Trust |
Convention & Tourism |
Park and New Brevini |
Tax Sale | Tax Distribution | LIT |
Fines and Forfeitures |
Total Custodial Funds |
|
|---|---|---|---|---|---|---|---|---|---|
| Additions | |||||||||
| Property taxes collected for other governments | $- |
$- |
$- |
$- |
$- |
$120,863,867 |
$21,173,183 |
$- |
$147,129,365 |
| Collections for other governments | - | - | - | - | - | 1,127,366 | - | - | 1,127,366 |
| Miscellaneous | 1,334,199 | 8,175,384 | 1,767,504 | - | 622,846 | 671,470 | - | 255,367 | 12,839,901 |
| Transfers from other funds | - | - | - | - | 4,700,112 | - | - | - | 4,700,112 |
| Total additions | 1,334,199 | 8,175,384 | 1,767,504 | - | 5,322,958 | 122,662,703 | 21,173,183 | 255,367 | 165,796,744 |
| Deductions | |||||||||
| Other custodial activities | 1,360,575 | 7,881,215 | 1,310,251 | - | 5,322,958 | 1,127,366 | - | - | 17,120,973 |
| Property taxes distributed to other government | - | - | - | - | - | 121,535,337 | 22,073,781 | 286,473 | 148,976,676 |
| Total deductions | 1,360,575 | 7,881,215 | 1,310,251 | - | 5,322,958 | 122,662,703 | 22,073,781 | 286,473 | 166,097,649 |
| Change in fiduciary net position | (26,376) | 294,169 | 457,253 | - | - | - | (900,598) | (31,106) | (300,905) |
| Net Position, Beginning | 220,373 | 578,910 | 1,351,479 | - | - | - | 3,233,158 | 36,885 | 5,851,131 |
| Net Position, Ending | $193,997 |
$873,079 |
$1,808,732 |
$- |
$- |
$- |
$2,332,560 |
$5,779 |
$5,550,226 |