As authorized under Indiana Code 5-11-1, we engaged private examiners under our review to perform the audit of Delaware County. We have reviewed the audit report opined upon by Forvis Mazars, LLP, Independent Public Accountants, for the period January 1, 2025 to December 31, 2025. Per the Independent Auditor's Report, the financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the major fund, and the aggregate remaining fund information of the County, as of December 31, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

In our opinion, Forvis Mazars, LLP, prepared the audit report in accordance with the guidelines established by the Indiana State Board of Accounts.

We call your attention to the findings in the report. The findings appear on pages 9 and 10 in the Single Audit Report, which is included after the Annual Financial Report. Please refer to the Schedule of Findings and Questioned Costs for further details related to the finding. Management's Corrective Action Plan appears at the end of the reports.

The report is filed with this letter in our office as a matter of public record.