Delaware County, Indiana
Statement of Fiduciary Net Position - Fiduciary Funds
December 31, 2025
|
Pension Trust Funds |
Custodial Funds |
|
|---|---|---|
| Assets | ||
| Cash and cash equivalents |
$1,418,218
|
$14,919,975
|
| Receivables: | ||
| Taxes | - |
105,399,844 |
| Employee contributions | 7,701 |
- |
| Intergovernmental | - |
3,547,592 |
| Transfers into trust | 200 |
- |
| Accrued interest and dividends | 736 |
- |
| Accounts | 2,451 |
606 |
| Total receivables | 11,088 |
108,948,042 |
| Investments at fair value: | ||
| Fixed income securities | 8,640,958 |
- |
| Domestic and foreign equities | 16,727,284 |
- |
| Total investments | 25,368,242 |
- |
| Total assets | 26,797,548 |
123,868,017 |
| Liabilities | ||
| Payable, net benefits due and unpaid/(overpaid) | 32,535 |
- |
| Accounts payable | - |
11,596,586 |
| Trust payable | - |
13,451,799 |
| Total liabilities | 32,535 |
25,048,385 |
| Deferred Inflows of Resources | ||
| Uncollected taxes | - |
93,269,406 |
| Net Position | ||
| Restricted for: | ||
| Individuals, organizations and other governments | - |
5,550,226 |
| Pensions | 26,765,013 |
- |
| Total net position |
$26,765,013
|
$5,550,226
|