Delaware County, Indiana
Notes to Financial Statements
December 31, 2025
Governmental Funds
Governmental fund balances reported on the fund financial statements at December 31, 2025, include the following:
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| Nonmajor | ||||||
|---|---|---|---|---|---|---|
| Fund Balances | General Fund | Funds | Total | |||
| Restricted for: | ||||||
| General government | $ | - | $ | 9,296,766 | $ | 9,296,766 |
| Public safety | - | 9,895,952 | 9,895,952 | |||
| Highways and streets | - | 15,264,259 | 15,264,259 | |||
| Health and welfare | - | 3,727,643 | 3,727,643 | |||
| Culture and recreation | - | 383,775 | 383,775 | |||
| Property reassessment | - | 410,014 | 410,014 | |||
| Drainage maintenance | - | 2,191 | 2,191 | |||
| Economic development | - | 20,680,678 | 20,680,678 | |||
| Debt service | - | 793,021 | 793,021 | |||
| Subtotal | - | 60,454,299 | 60,454,299 | |||
| Committed to: | ||||||
| General government | - | 176,509 | 176,509 | |||
| Subtotal | - | 176,509 | 176,509 | |||
| Assigned to: | ||||||
| General government | 68,342 | - | 68,342 | |||
| Subtotal | 68,342 | - | 68,342 | |||
| Unassigned (Deficit) | 12,342,819 | (24,657) | 12,318,162 | |||
| Total fund balances | $ | 12,411,161 | $ | 60,606,151 | $ | 73,017,312 |
4.
Other Information
Employees' Retirement System
The County participates in the Public Employees' Retirement Fund (PERF). Additionally, they have a Sheriff's Retirement Plan and Sheriff's Benefit Plan. The information for these funds are summarized below:
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| Deferred | Deferred | |||||
|---|---|---|---|---|---|---|
| Net Pension | Outflows | Inflows | ||||
| Liability(Asset) | of Resources | of Resources | ||||
| PERF | $ | 10,342,817 | $ | 3,191,220 | $ | 252,635 |
| Sheriff's Retirement Plan | 6,037,227 | 432,088 | 864,984 | |||
| Sheriff's Benefit Plan | (157,314) | 6,302 | 155,868 | |||
| Total | $ | 16,222,730 | $ | 3,629,610 | $ | 1,273,487 |