KOSCIUSKO COUNTY, INDIANA
CASH & INVESTMENTS COMBINED STATEMENT - 2024
BEG CASH END CASH
LOCAL LOCAL & INV BAL & INV BAL
FUND NUMBER FUND NAME JAN 1, 2024 RECEIPTS DISBURSEMENTS DEC 31, 2024
GOVERNMENTAL ACTIVITIES
0001 Clerks Trust Account 1,016,037.33 6,896,407.68 6,826,610.46 1,085,834.55
0002 Clerks ISET Supp 10,440.24 607,321.82 607,085.39 10,676.67
0008 Kosciusko Co Sheriff Commissary 261,508.42 959,156.09 933,181.09 287,483.42
0010 Treasurer Cash Change 500.00 0.00 0.00 500.00
0011 Treasurer Unsettled Tax 3,051,976.67 3,884,769.09 3,051,976.67 3,884,769.09
0012 Kosciusko Co Sheriff Inmate Trust 90,190.15 2,239,428.18 2,266,485.12 63,133.21
1000 County General 22,986,040.56 30,825,736.50 25,281,299.45 28,530,477.61
1101 Sheriff Accident Report 6,795.94 10,621.00 5,738.39 11,678.55
1112 County Edit Fund 10,647,835.84 6,133,905.55 5,723,738.67 11,058,002.72
1116 City & Town Court Costs 67,986.88 21,195.88 0.00 89,182.76
1119 Clerk Document Storage Fee 96,756.01 58,910.17 3,970.54 451,695.64
1122 Community Correction User Fees 1,143,690.80 449,461.88 452,584.85 1,140,567.83
1123 Community Transition Program 7,000.00 3,275.00 10,275.00 0.00
1127 KCCRVC Comm 1,180,645.04 914,037.03 999,319.71 1,095,362.36
1131 Assessor Ed/Sales Disclosure 129,966.11 21,892.00 41,186.99 110,671.12
1135 Cume Bridge 1,788,253.55 967,448.41 1,895,360.08 860,341.88
1138 County Cum Capital Developmnt 5,369,092.06 2,937,720.92 2,871,886.15 5,434,926.83
1148 Drug Free Communities-KCODE 5,246.82 72,233.91 82,755.51 84,725.22
1150 Electronic Data 30,967.49 345.00 0.00 31,312.49
1152 Local Emergency Planning 46,539.38 8,130.22 29,601.87 25,067.73
1155 County Extradition 13,656.24 8,070.00 0.00 21,726.24
1156 Gun Permits 137,477.39 33,818.00 32,682.03 138,613.36
1158 Gen. Drain Improvement 519,278.14 646,598.14 462,776.09 703,100.19
1159 County Health 1,101,408.68 1,215,551.71 1,035,312.63 1,281,647.76
1160 County ID Security Protection 110,754.71 14,048.00 15,535.00 109,267.71
1161 Health First Indiana 0.00 968,274.02 530,746.43 437,527.59
1168 Health Maintenance Grant 278,474.15 0.00 29,005.69 249,468.46
1169 Local Road & Street 1,864,263.00 1,423,244.11 2,414,620.53 872,886.58
1170 Community Crossing Grant 4,949.61 1,557,244.28 1,195,187.39 367,006.50
1173 Highway- MVH Restricted 141,064.35 3,285,675.19 3,280,611.81 146,127.73
1175 County Misdemeanant Fund 0.00 49,001.14 49,001.14 0.00
1176 Highway- MVH 2,693,371.51 3,583,502.03 3,747,157.62 2,529,715.92
1181 Plat Book Fund 97,466.91 41,595.00 12,384.00 126,677.91
1186 Rainy Day Fund 3,367,922.84 0.00 0.00 3,367,922.84
1189 Records Record Perpetuation 720,321.13 237,554.90 299,577.60 658,298.43
1191 Riverboat Revenue Sharing 0.00 459,529.23 459,529.23 0.00
1192 Sex & Violent Offender Adm Co 43,868.07 4,509.00 1,802.66 46,574.41
1193 Clerk Sheriff Pension 0.00 78,147.00 78,147.00 0.00
1200 Supplemental PD Services Fund 940,501.73 173,078.73 240,417.32 873,163.14
1201 Surplus Tax 259,315.62 163,385.85 160,821.49 261,879.98
1202 Surveyor Corner Perpetuation 322,577.37 70,230.00 44,335.32 348,472.05
1204 Tax Sale Redemption 0.00 215,232.09 215,232.09 0.00
1205 Tax Sale Surplus 1,159,838.84 2,187,987.10 1,202,573.10 2,145,252.84
1206 Local Health Dept Trust Acct 7,546.11 0.00 7,546.11 0.00
1213 CASA 0.00 27,526.00 27,526.00 0.00
1217 County Elected Officials Train 110,952.26 14,175.35 8,273.00 116,854.61
1222 Statewide 9-1-1 588,853.63 744,042.51 437,548.81 895,347.33
1224 Property Reassessment 2015 655,135.48 320,362.27 430,317.99 545,179.76
1237 Opioid Restricted Fund 240,812.30 317,726.49 120,047.00 438,491.79
1238 Opioid Unrestricted Fund 93,737.46 115,534.41 34,952.00 174,319.87
2000 Adult Probation User Fees 496,747.31 227,643.48 138,626.14 585,764.65
2050 Juvenile Probation User Fees 33,705.49 1,812.00 13,439.49 22,078.00
2200 Alternative Dispute Resolution 55,385.70 6,434.00 2,500.00 59,319.70
2501 Drug & Alcohol User Fees 16,042.18 4.90 0.00 16,047.08
2502 Jury Fee 30,759.34 38,791.39 0.00 69,550.73
2503 Pre-Trial Diversion Fund 408,902.60 158,906.22 125,219.70 442,589.12
2504 Infraction Deferral 21,455.42 44,535.00 16,712.94 49,277.48
2505 Town & County User Fees 1,816.87 15,130.88 14,349.88 2,597.87
2506 Problem Solving Court Fee 236,146.41 46,604.00 38,358.97 244,391.44
2545 Offender Transportation Fund 4,437.50 1,062.50 0.00 5,500.00
2600 Drain Reconstruction 0.00 240,449.37 240,449.37 0.00
2700 Drainage Maintenance 2,538,565.64 1,679,233.19 1,474,459.05 2,743,339.78
4009 Sheriff Sale Fund 12,589.85 14,400.00 16,739.95 10,249.90
4014 Health Clinic Administrative 91,802.64 65,795.34 74,204.88 83,393.10
4021 Crime Stoppers 21,173.70 0.00 21,173.70 0.00
4108 Emergency Management Donation 11,339.93 2,000.00 0.00 13,339.93
4111 D.A.R.E. Donations 779.22 0.00 0.00 779.22
4112 Sheriff Donation Fund 45,238.66 23,193.75 24,419.19 44,013.22
4115 JCAP Donations 10,229.12 2,590.00 5,628.88 7,190.24
4116 Camp HERO Donations 1,121.58 22,800.00 19,191.00 4,730.58
4117 Help Program Donations 1,488.41 0.00 1,321.05 167.36
4118 Kos Co Park & Rec Donation 7,600.00 0.00 7,600.00 0.00
4119 Veterans Service Donation Fund 230.00 0.00 0.00 230.00
4120 CRP Donation Fund 0.00 2,650.00 515.73 2,134.27
4200 Probation Past Restitution 11,422.02 0.00 0.00 11,422.02
4400 Redevelopment Comm Dreyfus TIF 325,890.88 99,661.46 452.00 425,100.34
4425 Redevelopment Com 30 West TIF 367,166.22 76,449.42 30,452.00 413,163.64
4430 Redevelopment Com Leesburg TIF 173,227.43 105,979.32 452.00 278,754.75
4440 Redevelopment Com Co-Op TIF 563,203.11 131,881.18 452.00 694,632.29
4450 Redevelopment Com VanBuren TIF 342,662.85 113,633.22 11,541.38 444,754.69
4700 Employee Health Insurance Fund 5,468,243.82 5,242,827.54 6,430,340.13 4,280,731.23
4900 Law Enforcement Data Access 7,735.00 46,570.00 45,075.00 9,230.00
4902 Ineligible Deduction Fund Coun 29,744.61 0.00 11,995.23 17,749.38
4904 Promotional Fund 1,910.12 2,001.04 2,192.32 1,718.84
4912 Flock Donations Group 12,500.00 38,000.00 46,127.40 4,372.60
4913 KCHD Donation Fund 0.00 6,000.00 6,000.00 0.00
4915 KCJPD Diversion Prog Donation 0.00 16,200.00 16,200.00 0.00
4921 Dreyfus TIF Bond Repayment 346,818.45 691,302.48 475,000.00 563,120.93
4925 Redevelop Comm Trupointe TIF 154,140.92 125,283.56 114,002.33 165,422.15
4928 MVH Wheel Tax / SurTax 403,625.00 2,361,163.90 2,091,189.84 673,599.06
4929 Co Sheriff Cont Education 883.66 2,024.17 2,716.90 190.93
4934 Law Enforcement Forfeit Sherif 0.00 14,732.54 170.23 14,562.31
4940 Etna Green Sheriff Patrol 1,960.00 17,260.00 18,420.00 800.00
4943 Security Detail 2,490.00 71,795.00 74,285.00 0.00
4957 Law Enforcement Forfeit Prosec 36,451.29 7,775.36 14,869.93 29,356.72
5101 Direct Deposit 0.00 13,443,072.96 13,443,072.96 0.00
5201 Colonial Insurance 0.00 61,419.37 61,419.38 -0.01
5250 Deferred Compensation 0.00 78,230.39 78,230.39 0.00
5252 Flexible Spending Acct 32,430.51 71,208.54 68,039.94 35,599.11
5253 Aflac 0.00 1,961.28 1,961.28 0.00
5254 Boston Mutual Life nsurance 0.00 32,886.80 32,886.80 0.00
5255 Dental/Vision Insurance 0.00 152,354.09 152,354.09 0.00
5257 YMCA Employee Portion 0.00 2,982.00 2,982.00 0.00
5353 Withholding-Federal 0.00 1,559,324.50 1,559,324.50 0.00
5356 Withholding-Co Option Tax 0.00 215,540.44 215,540.44 0.00
5357 Withholding-P.E.R.F. 0.00 700,039.51 700,039.51 0.00
5359 Withholding-Sheriff Pension 0.00 95,194.64 95,194.64 0.00
5361 Withholding-State 0.00 577,966.74 577,966.74 0.00
5364 Garnishment 0.00 41,362.20 41,362.20 0.00
5901 Withholding-Medicare 0.00 267,266.62 267,266.62 0.00
5902 Withholding - OASDI 0.00 1,142,797.12 1,142,797.12 0.00
6000 Tax Distribution 0.00 133,984,164.43 133,984,164.43 0.00
6020 Wheel Tax /Sur Tax 186,974.78 3,407,344.78 3,360,007.16 234,312.40
6023 Commercial Vehicle Excise Tax 0.00 405,910.00 405,910.00 0.00
6051 Financial Institution Fran Tax 0.00 573,703.18 573,703.18 0.00
7101 Fines & Forfeitures 6,076.59 51,836.95 46,758.92 11,154.62
7102 Clerk Of Court- Infraction 5,734.00 84,541.50 84,891.00 5,384.50
7103 Overweight Vehicle 0.00 25.00 25.00 0.00
7104 Special Death Benefit Fee 485.00 6,140.00 6,240.00 385.00
7105 State Disclosure Of Sales 1,660.00 21,880.00 21,040.00 2,500.00
7106 St Coroner Tr & C Education 755.00 9,835.00 9,575.00 1,015.00
7108 Mortgage Fee Fund 495.00 6,862.50 6,642.50 715.00
7111 Sex & Violent Offender Adm St 61.00 501.00 532.00 30.00
7113 Child Restraint Fines 50.00 700.00 700.00 50.00
7301 Education Plate Fee Dist. 0.00 843.75 843.75 0.00
7330 LIT Certified Shares 0.00 23,411,480.00 23,411,480.00 0.00
7332 LIT Economic Development 0.00 10,033,492.00 10,033,492.00 0.00
7505 KC Community Recovery Program 0.00 12,798.01 12,798.01 0.00
8099 93.563 Prosecutor PCA 5,286.02 1,294.93 2,153.86 5,327.09
8101 KABS FED 2023 0.00 204,902.00 204,902.00 0.00
8104 KABS FED 2024 0.00 400,038.00 400,038.00 0.00
8106 KABS Capital 2024 0.00 187,970.00 187,970.00 0.00
8137 VOCA 2022-2023 -31,829.00 31,829.00 0.00 0.00
8138 VOCA 2023-2024 -11,679.27 66,105.75 54,426.48 0.00
8139 VOCA 2024-2025 0.00 0.00 12,868.55 -12,868.55
8168 HMEP 2024 0.00 11,950.00 11,950.00 0.00
8192 Multi Hazard Mitigation Plan 0.00 0.00 16,405.63 -16,405.63
8203 Bridge #161 2024 7,672.00 112,693.74 109,933.52 10,432.22
8208 DNR 2022-2025 Federal 133.50 7,500.00 7,500.00 133.50
8211 HAVA Election Security 2023 0.00 20,185.00 20,185.00 0.00
8247 Bridge #227 480.00 316,575.04 317,055.04 0.00
8261 CHIRP-DUITF 2024 0.00 0.00 890.68 -890.68
8275 CHIRP SAVE 2024 0.00 4,662.42 12,047.02 -7,384.60
8286 Justice Partners AR 2021 20,494.47 0.00 20,494.47 0.00
8327 Bridge Inspection 2022-2025 7,493.00 80,454.00 87,947.00 0.00
8403 Bridge #123 0.00 98,827.38 92,764.18 6,063.20
8404 Bridge #139 0.00 157,461.63 150,166.19 7,295.44
8406 Bridge #30 0.00 106,161.44 106,161.44 0.00
8409 Bridge #9 0.00 807,002.14 805,610.27 1,391.87
8410 CHIRP-Click It to Live It 2024 0.00 3,699.20 7,718.18 -4,018.98
8891 County IV-E Reimbursement 6,601.11 5,386.90 2,037.50 9,950.51
8895 93.563 Title IV-D Incentive 633,279.45 84,018.93 30,004.00 687,294.38
8897 Prosecutor IV-D Incentive 184,658.61 78,900.27 44,361.40 219,197.48
8899 Clerk IV-D Incentive 286,595.30 61,990.46 31,316.67 317,269.09
8905 CARES Act-Local COVID Testing 29,597.92 0.00 16,340.09 13,257.83
8908 COVID-Indiana Local Body Cam 22,339.00 0.00 22,339.00 0.00
8950 American Rescue Plan (ARP) 7,072,737.25 0.00 4,670,254.10 2,402,483.15
9001 Senior Prosecutor HUB 2022 18,709.06 150,000.00 160,373.98 8,335.08
9106 IN Cancer Consortium 5,000.00 0.00 5,000.00 0.00
9112 Court Reform Grant 2022 0.00 1,078.25 1,078.25 0.00
9124 JDAI 2023 120.82 0.00 120.82 0.00
9134 DNR 2022-2025 State 2,350.57 7,500.00 9,672.07 178.50
9156 KABS State 2024 0.00 136,817.00 136,817.00 0.00
9163 JDAI 2023-2024 26,107.50 21,487.44 46,649.09 945.85
9166 Comm Corr Home Det 2024 0.00 300,755.00 230,572.99 70,182.01
9168 Comm Corr Home Det 2025 0.00 129,691.51 0.00 129,691.51
9170 KABS State 2023 0.00 59,651.00 59,651.00 0.00
9171 Comm Corr Drug Court 2025 0.00 17,548.70 0.00 17,548.70
9172 Railroad Grade Crossing 2023 -40,000.00 40,000.00 40,000.00 -40,000.00
9181 Comm Corr Drug Court 2022 14,069.34 0.00 14,069.34 0.00
9182 Comm Corr Home Det 2023 139,557.89 0.00 139,557.89 0.00
9183 Comm Corr Home Det 2022 131,265.57 0.00 131,265.57 0.00
9184 JDAI 2024-2025 0.00 37,328.00 9,166.44 28,161.56
9185 Comm Corr Drug Court 2023 17,548.70 0.00 17,548.70 0.00
9188 Comm Corr Drug Court 2024 0.00 75,746.00 55,500.89 20,245.11
9201 Adult Drug Court PSC Grant 6,008.66 0.00 1,984.74 4,023.92
9202 Adult Drug Court PSC Grant 24 0.00 10,000.00 6,861.57 3,138.43
Total All Funds 84,887,969.12 281,025,991.52 278,194,538.80 87,719,421.84
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