Delaware County, Indiana
Table of Contents
December 31, 2025
Page
Required Supplementary Information
Budgetary Comparison Schedules:
- General Fund
58
- Budget/GAAP Reconciliation
61
Schedule of the County's Proportionate Share of the Net Pension Liability
- Public Employees' Retirement Fund
62
Schedule of County Contributions:
Schedule of the Changes in the County's Net Pension Liability and Related Ratios
- Sheriff's Retirement Plan
64
- Sheriff's Benefit Plan
65
Schedule of County Contributions:
- Sheriff's Retirement Plan
66
- Sheriff's Benefit Plan
67
Schedule of Investment Returns:
- Sheriff's Retirement Plan
68
- Sheriff's Benefit Plan
69
Schedule of Changes in the County's Total OPEB Liability and Related Ratios
70
Schedule of Net OPEB Liability
71
Schedule of Employer Contributions
72
Notes to Required Supplementary Information
73