Delaware County, Indiana
Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds
Year Ended December 31, 2025
Scroll horizontally to view all fund columns.
| General Fund |
Other Governmental Funds |
Total Governmental Funds |
|
|---|---|---|---|
| Revenues | |||
| Taxes: | |||
| Property |
$21,691,892
|
$12,827,755
|
$34,519,647
|
| Income | 6,852,121 |
196,159 |
7,048,280 |
| Intergovernmental | 5,800,589 |
35,049,011 |
40,849,600 |
| Charges for services | 2,619,962 |
5,048,636 |
7,668,598 |
| Fines and forfeits | 7,128 |
227,876 |
235,004 |
| Investment earnings | 1,816,180 |
1,417,433 |
3,233,613 |
| Other: | |||
| Miscellaneous | 2,218,976 |
1,956,305 |
4,175,281 |
| Total revenues | 41,006,848 |
56,723,175 |
97,730,023 |
| Expenditures | |||
| Current: | |||
| General government | 20,649,836 |
5,080,992 |
25,730,828 |
| Public safety | 17,845,667 |
8,050,780 |
25,896,447 |
| Economic development | - | 7,539,894 |
7,539,894 |
| Highways and streets | - | 7,637,351 |
7,637,351 |
| Health and welfare | 1,061,060 |
5,316,132 |
6,377,192 |
| Culture and recreation | - | 412,394 |
412,394 |
| Debt service: | |||
| Principal | - | 3,775,689 |
3,775,689 |
| Interest | 17,141 |
2,240,203 |
2,257,344 |
| Finance purchase agreements | 54,593 |
237,704 |
292,297 |
| Principal on SBITA | 53,565 |
- | 53,565 |
| Capital outlay: | |||
| General government | 814,240 |
51,617 |
865,857 |
| Public safety | 514,465 |
3,715,541 |
4,230,006 |
| Highways and streets | - | 2,054,376 |
2,054,376 |
| Health and welfare | - | 159,223 |
159,223 |
| Culture and recreation | - | 9,356 |
9,356 |
| Total expenditures | 41,010,567 |
46,281,252 |
87,291,819 |
| Excess of revenues | |||
| over expenditures | (3,719) |
10,441,923 |
10,438,204 |
| Other Financing Sources (Uses) | |||
| Lease proceeds | 508,395 |
- | 508,395 |
| SBITA proceeds | 107,285 |
- | 107,285 |
| Transfers in | 71,816 |
589,854 |
661,670 |
| Transfers out | (488,362) |
(173,308) |
(661,670) |
| Total other financing sources and uses | 199,134 |
416,546 |
615,680 |
| Net change in fund balances | 195,415 |
10,858,469 |
11,053,884 |
| Fund Balances, Beginning | 12,215,746 |
49,747,682 |
61,963,428 |
| Fund Balances, Ending |
$12,411,161
|
$60,606,151
|
$73,017,312
|