Delaware County, Indiana
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
December 31, 2025
Scroll horizontally to view all amounts and totals.
| Fund Balance, Governmental Funds |
$73,017,312
|
|
| Amounts reported for governmental activities in the Statement of Net Position are | ||
| different because: | ||
| Capital assets used in governmental activities are not financial resources and, | ||
| therefore, are not reported in the funds: | ||
| Land and construction in progress |
$10,909,573
|
|
| Other capital assets, net of depreciation/amortization | 87,829,252 | 98,738,825 |
| Prepaids are not current financial resources and, therefore, are not reported in | ||
| in the funds. | 198,075 | |
| Pension and OPEB asset/liability is not paid from current financial resources and, therefore, | ||
| is not shown in the funds. | ||
| Net pension asset | 157,314 | |
| OPEB liability | (6,858,151) | |
| Net pension liability | (16,380,044) | (23,080,881) |
| Deferred outflows of resources on OPEB related are not recognized in the | ||
| governmental funds, but are recorded in the Statement of Net Position | 1,681,723 | |
| Deferred outflows of resources on the loss on refunding of debt are not recognized in the | ||
| governmental funds, but are recorded in the Statement of Net Position | 309,483 | |
| Deferred outflows of resources on pension related items are not recognized in the | ||
| governmental funds, but are recorded in the Statement of Net Position | 3,629,610 | |
| Deferred inflows of resources on pension related items are not recognized in the | ||
| governmental funds, but are recorded in the Statement of Net Position | (1,273,487) | |
| Deferred inflows of resources on OPEB related items are not recognized in the | ||
| governmental funds, but are recorded in the Statement of Net Position | (1,794,926) | |
| Unavailable revenues are not available to pay current liabilities and, therefore, are not | ||
| reported as liabilities in the Statement of Net Position. | 8,358,021 | |
| Internal service funds are used by management to charge the costs of insurance to | ||
| General and Highway Funds. The assets and liabilities of the Internal Service | ||
| Fund are included in governmental activities in the Statement of Net Position. | (114,818) | |
| Compensated absences are not due and payable in the current period and, | ||
| therefore, are not reported in the funds. | (1,277,915) | |
| Accrued interest on bonds payable is not due and payable in the current period | ||
| and, therefore, is not reported in the funds. | (388,973) | |
| Long-term liabilities, including financed purchases, are not due and payable in the | ||
| current period and, therefore, are not reported in the funds: | (842,296) | |
| Long-term liabilities, including bonds and loans payable, are not due and payable in the | ||
| current period and, therefore, are not reported in the funds: | ||
| Loans payable | (35,365,000) | |
| SBITA | (103,335) | |
| Leases | (475,407) | |
| Tax increment financing bonds | (17,325,548) | |
| Revenue bonds | (2,615,000) | (55,884,290) |
| Net Position of Governmental Activities |
$101,275,463
|
|