Delaware County, Indiana
Statement of Net Position
December 31, 2025
| Primary Government | |||
|---|---|---|---|
| Governmental Activities |
Business-Type Activities |
Total | |
| Liabilities, Deferred Inflows of Resources and Net Position |
|||
| Liabilities | |||
| Accounts payable | $2,171,988 | $9,298 | $2,181,286 |
| Accrued payroll and withholdings payable | 606,878 | - | 606,878 |
| Accrued interest payable | 388,973 | - | 388,973 |
| Unearned revenue | 1,591,879 | - | 1,591,879 |
| Claims payable | 628,426 | - | 628,426 |
| Noncurrent liabilities: | |||
| Due within one year: | |||
| Finance purchase agreements | 262,719 | - | 262,719 |
| SBITA | 36,473 | - | 36,473 |
| Revenue bonds | 280,000 | - | 280,000 |
| Leases | 72,699 | - | 72,699 |
| TIF bonds | 1,447,688 | - | 1,447,688 |
| Compensated absences | 1,277,915 | - | 1,277,915 |
| Loans | 2,050,000 | - | 2,050,000 |
| OPEB liability | 535,500 | - | 535,500 |
| Due in more than one year: | |||
| Finance purchase agreements | 579,577 | - | 579,577 |
| Revenue bonds (net of discounts, premiums) | 2,335,000 | - | 2,335,000 |
| SBITA | 66,862 | - | 66,862 |
| Leases | 402,708 | - | 402,708 |
| TIF bonds (net of discounts, premiums) | 15,877,860 | - | 15,877,860 |
| Loans | 33,315,000 | - | 33,315,000 |
| OPEB liability | 6,322,651 | - | 6,322,651 |
| Other long-term payables: | |||
| Net pension liability | 16,380,044 | - | 16,380,044 |
| Total liabilities | 86,630,840 | 9,298 | 86,640,138 |
| Deferred Inflows of Resources | |||
| Pension related | 1,273,487 | - | 1,273,487 |
| OPEB related | 1,794,926 | - | 1,794,926 |
| Deferred revenue | 25,311,691 | - | 25,311,691 |
| Total deferred inflows of resources | 28,380,104 | - | 28,380,104 |
| Net Position | |||
| Net investment in capital assets | 46,965,000 | - | 46,965,000 |
| Net position, restricted for: | |||
| Public safety | 11,076,706 | - | 11,076,706 |
| Highways and streets | 12,663,169 | - | 12,663,169 |
| Health and welfare | 6,612,385 | - | 6,612,385 |
| General government | 9,287,053 | - | 9,287,053 |
| Culture and recreation | 383,775 | - | 383,775 |
| Economic development | 19,443,194 | - | 19,443,194 |
| Debt service | 404,048 | - | 404,048 |
| Property reassessment | 456,103 | - | 456,103 |
| Drainage maintenance | 2,191 | - | 2,191 |
| Pension | 157,314 | - | 157,314 |
| Net position, unrestricted (deficit) | (6,175,475) | 132,520 | (6,042,955) |
| Total net position | $101,275,463 | $132,520 | $101,407,983 |