Delaware County, Indiana
Statement of Net Position
December 31, 2025
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| Primary Government | |||
|---|---|---|---|
| Governmental Activities |
Business-Type Activities |
Total | |
| Assets and Deferred Outflows of Resources | |||
| Assets | |||
| Current assets: | |||
| Cash and cash equivalents | $ 75,796,157 | $ 141,818 | $ 75,937,975 |
| Receivables: | |||
| Accounts | 171,281 | - | 171,281 |
| Interest | 268,525 | - | 268,525 |
| Taxes | 29,738,346 | - | 29,738,346 |
| Intergovernmental | 4,804,047 | - | 4,804,047 |
| Prepaids | 198,075 | - | 198,075 |
| Restricted assets: | |||
| Net pension asset | 157,314 | - | 157,314 |
| Cash and cash equivalents | 793,021 | - | 793,021 |
| Capital assets: | |||
| Land and construction in progress | 10,909,573 | - | 10,909,573 |
| Other capital assets, net of depreciation | 87,829,252 | - | 87,829,252 |
| Total assets | 210,665,591 | 141,818 | 210,807,409 |
| Deferred Outflows of Resources | |||
| Deferred amount on refunding of debt | 309,483 | - | 309,483 |
| Pension related | 3,629,610 | - | 3,629,610 |
| OPEB related | 1,681,723 | - | 1,681,723 |
| Total deferred outflows of resources | 5,620,816 | - | 5,620,816 |