Delaware County, Indiana

Contents

December 31, 2025

Schedule of Expenditures of Federal Awards Page 1
Notes to the Schedule of Expenditures of Federal Awards Page 2
Report on Internal Control Over Financial Reporting and on Compliance and Other

Matters Based on an Audit of Financial Statements Performed in Accordance

With Government Auditing Standards - Independent Auditor’s Report Page 3
Report on Compliance for the Major Federal Program; Report on Internal Control Over

Compliance and Report on Schedule of Expenditures of Federal Awards Required by the

Uniform Guidance - Independent Auditor’s Report Page 5
Schedule of Findings and Questioned Costs Page 8
Summary Schedule of Prior Audit Findings Page 12