Delaware County, Indiana
Index to Notes to Financial Statements
December 31, 2025
| Section Title | Page |
|---|---|
| 1. Summary of Significant Accounting Policies | 14 |
| Reporting Entity | 14 |
| Government-Wide and Fund Financial Statements | 14 |
| Measurement Focus, Basis of Accounting and Financial Statement Presentation | 17 |
| Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Fund Balance | 18 |
| Deposits and Investments | 18 |
| Receivables | 19 |
| Inventories and Prepaid Items | 19 |
| Restricted Assets | 19 |
| Capital Assets | 20 |
| Deferred Outflows of Resources | 20 |
| Compensated Absences | 20 |
| Long-Term Obligations | 21 |
| Deferred Inflows of Resources | 21 |
| Net Position/Fund Balance Classifications | 21 |
| Postemployment Benefits Other Than Pensions (OPEB) | 23 |
| Pensions | 23 |
| 2. Stewardship, Compliance and Accountability | 23 |
| Budgetary Information | 23 |
| Deficit Balances | 24 |
| 3. Detailed Notes on All Funds | 24 |
| Deposits and Investments | 24 |
| Receivables | 26 |
| Capital Assets | 27 |
| Interfund Transfers | 28 |
| Long-Term Obligations | 29 |
| Lease Disclosures | 33 |
| Subscription Disclosures | 34 |
| Net Position/Fund Balances | 34 |
| 4. Other Information | 35 |
| Employees' Retirement System | 35 |
| Public Employees' Retirement Fund | 36 |
| Risk Management | 53 |
| Commitments and Contingencies | 54 |
| Other Postemployment Benefits | 54 |
| Effect of New Accounting Standards on Future Period Financial Statements | 57 |