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 |