Delaware County, Indiana


Table of Contents
December 31, 2025
Section Title Page
Schedule of Officials i
Independent Auditors Report ii
Management's Discussion and Analysis v
Basic Financial Statements
Government-Wide Financial Statements:
Statement of Net Position 1
Statement of Activities 3
Fund Financial Statements:
Balance Sheet - Governmental Funds 4
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 5
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 6
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 7
Statement of Net Position - Proprietary Fund 8
Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Fund 9
Statement of Cash Flows - Proprietary Fund 10
Statement of Fiduciary Net Position - Fiduciary Funds 11
Statement of Changes in Fiduciary Net Position - Fiduciary Funds 12
Index to Notes to Financial Statements 13
Notes to Financial Statements 14