Delaware County, Indiana
Notes to Financial Statements
December 31, 2025
Deficit Balances
Generally accepted accounting principles require disclosure of individual funds that have deficit fund balances at year end.
As of December 31, 2025, the following individual funds held a deficit balance:
| Fund | Amount | Reason |
|---|---|---|
| Community Corrections | $12,751 |
Accruals |
| Drug Court - DCCC | 8,635 | Accruals |
| CRRP-Drug Court | 2,193 | Accruals |
| CRRP - Veterans Court | 1,078 | Accruals |
Deposits and Investments
The County maintains a cash and investment pool that is available for use by all funds. Each fund's portion of this pool is displayed on the Statement of Net Position and Balance Sheet as cash and cash equivalents. The deposits and investments of the pension trust funds are held separately from those of other funds.
The County's deposits and investments at year end were comprised of the following:
Scroll horizontally to view all columns.
| Description | Carrying Value |
Bank and Investment Balances |
Associated Risks |
|---|---|---|---|
| Checking accounts | $55,572,686 |
$56,114,589 |
Custodial credit |
| Mutual funds, bond funds | 8,640,958 | 8,640,958 | Credit risk, Interest rate risk |
| Equity Securities | 16,727,284 | 16,727,284 | Custodial credit, concentration of credit |
| Money market accounts | 37,495,503 | 37,589,543 | Custodial credit |
| Petty cash | 1,000 | 1,000 | N/A |
| Total deposits and investments |
$118,437,431 |
$119,073,374 |
Reconciliation to financial statements
| Per statement of net position: | |
| Unrestricted cash and investments | $75,937,975 |
| Restricted cash and investments | 793,021 |
| Per statement of net position, fiduciary funds: | |
| Pension trust funds | 26,786,460 |
| Custodial funds | 14,919,975 |
| Total deposits and investments |
$118,437,431 |