HomeMy WebLinkAboutDeschutes County 911 County Service District FY 24 Issued FinancialsFinancial Statements
For the Fiscal Year Ended June 30, 2024Deschutes County9-1-1 County Service District
A Component Unit of Deschutes County, Oregon
Prepared by:
Deschutes County Finance Department
Robert Tintle, MPA - Chief Financial Officer
Jana Cain, CPA - Controller
2
TABLE OF CONTENTS
Introductory Section
Listing of Principal Officials ��������������������������������������������������������������������������������������������������������������������������������������������4
Financial Section
Report of Independent Auditors �����������������������������������������������������������������������������������������������������������������������������������6
Management’s Discussion and Analysis �������������������������������������������������������������������������������������������������������������������10
Basic Financial Statements
■Statement of Net Position �����������������������������������������������������������������������������������������������������������������������������������16
■Statement of Activities �����������������������������������������������������������������������������������������������������������������������������������������18
■Balance Sheet – Governmental Fund - General Fund ��������������������������������������������������������������������������������������19
■Reconciliation of Governmental Fund Balance Sheet for the General Fund to the Statement of Net
Position ������������������������������������������������������������������������������������������������������������������������������������������������������������������20
■Statement of Revenues, Expenditures, and Changes in Fund Balance - General Fund ��������������������������������21
■Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of General
Fund to the Statement of Activities ��������������������������������������������������������������������������������������������������������������������22
■Notes to Financial Statements �����������������������������������������������������������������������������������������������������������������������������23
Required Supplementary Information
■Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General
Fund �������������������������������������������������������������������������������������������������������������������������������������������������������������������������46
■Schedule of Proportionate Share of the Net Pension Liability (Asset) ������������������������������������������������������������47
■Schedule of Employer Contributions �����������������������������������������������������������������������������������������������������������������48
■Schedule of Changes in Total OPEB Liability �����������������������������������������������������������������������������������������������������49
■Notes to Required Supplementary Information ������������������������������������������������������������������������������������������������50
Other Supplementary Information
■Schedule of Property Tax Transactions �������������������������������������������������������������������������������������������������������������52
Audit Comments And Government Auditing Standards Sections
Government Auditing Standards
■Report of Independent Auditors on Internal Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards ��������������������������������������������������������������������������������������������������������������������������������������������������54
Audit Comments
■Audit Comments and Disclosures Required by State Regulations �����������������������������������������������������������������56
■Report of Independent Auditors Required by Oregon State Regulations ������������������������������������������������������57
Financial Statements 2024
Deschutes County 9-1-1 County Service District
A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON
INTRODUCTORY SECTION
INTRODUCTORY SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
4 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Listing of Principal Officials
As of June 30, 2024
ELECTED OFFICIALS
Board оf County Commissioners
Name Position Term Expiration
Patti Adair, Chair Position 3 January 4, 2027
Anthony DeBone, Vice Chair Position 1 January 4, 2027
Philip Chang Position 2 January 6, 2025
Other Elected Officers
Name Office Term Expiration
Scot Langton County Assessor January 4, 2027
Steve Dennison County Clerk January 4, 2027
Shane Nelson County Sheriff January 6, 2025
William Kuhn County Treasurer January 4, 2027
Steve Gunnels County District Attorney January 4, 2027
Charles Fadeley Justice of the Peace January 1, 2029
APPOINTED OFFICIALS
Nick Lelack County Administrator
David Doyle County Counsel
Robert Tintle Chief Financial Officer
Elizabeth Pape County Internal Auditor
Registered Agent and Address
Robert Tintle, Chief Financial Officer
Deschutes County Administrative Offices
1300 NW Wall Street, Suite 200
Bend, Oregon 97703
Financial Statements 2024
Deschutes County 9-1-1 County Service District
A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON
FINANCIAL SECTION
6 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Report of Independent Auditors
Deschutes County Commissioners
Deschutes County 9-1-1 County Service District
(A Component Unit of Deschutes County, Oregon)
Bend, Oregon
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities and the major fund of the
Deschutes County 9-1-1 County Service District (the District), a component unit of Deschutes County,
Oregon, as of and for the year ended June 30, 2024, and the related notes to the financial
statements, which collectively comprise the District’s basic financial statements as listed in the table
of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities and the major fund of the
District, as of June 30, 2024, and the respective changes in financial position for the year then ended
in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS) and the standards applicable to financial audits contained in Government
Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the
United States. Our responsibilities under those standards are further described in the Auditor’s
Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the District and to meet our other ethical responsibilities, in accordance with the
relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
Financial Reporting Entity
As discussed in Note 1, the financial statements present only the District and do not purport to, and
do not, present fairly the financial position of Deschutes County, Oregon as of June 30, 2024, or the
changes in its financial position for the year then ended in accordance with accounting principles
generally accepted in the United States of America. Our opinions are not modified with respect to this
matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 7
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the District’s
ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS
and Government Auditing Standards will always detect a material misstatement when it exists. The
risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the District's internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the District’s ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control—related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, schedule of revenues, expenditures, and changes in fund
balance – budget and actual – General Fund (budgetary comparison), schedule of proportionate
share of the net pension liability (asset), schedule of employer contributions, schedule of changes in
total OPEB liability, and notes to required supplementary information, as listed in the table of
contents, be presented to supplement the basic financial statements. Such information is the
responsibility of management and, although not a part of the basic financial statements, is required by
the Governmental Accounting Standards Board who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context.
8 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
We have applied certain limited procedures to the management’s discussion and analysis, schedule
of proportionate share of the net pension liability (asset), schedule of employer contributions,
schedule of changes in total OPEB liability, and notes to required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which
consisted of inquiries of management about the methods of preparing the information and comparing
the information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We
do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the District’s basic financial statements. The budgetary comparison information
is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the basic financial statements. The budgetary
comparison information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures
in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the budgetary comparison information is fairly stated, in all material respects, in relation to
the basic financial statements as a whole.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the District's basic financial statements. The schedule of property tax
transactions, as listed in the table of contents, is presented for purposes of additional analysis and is
not a required part of the basic financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other
records used to prepare the basic financial statements. The information has been subjected to the
auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the schedule of property tax
transactions is fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
Other Information
Management is responsible for the other information included in the financial statements. The other
information comprises the introductory section but does not include the basic financial statements
and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the
other information, and we do not express an opinion or any form assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially misstated.
If, based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 9
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 4, 2024 on our consideration of the District's internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on the effectiveness of the District's internal control over financial reporting
or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the District's internal control over financial reporting
and compliance.
Other Reporting Required by Minimum Standards for Audits of Oregon Municipal
Corporations
In accordance with the Minimum Standards for Audits of Oregon Municipal Corporations, we have
also issued our report dated December 4, 2024, on our consideration of the District’s compliance with
certain provisions of laws, regulations, contracts, and grant agreements, including the provisions of
Oregon Revised Statutes as specified in Oregon Administrative Rules 162-010-0000 through 162-
010-0330 of the Minimum Standards for Audits of Oregon Municipal Corporations. The purpose of
that report is to describe the scope of our testing of compliance and the results of that testing and not
to provide an opinion on compliance.
Amanda McCleary-Moore, Partner
For Moss Adams LLP
Eugene, Oregon
December 4, 2024
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Management’s Discussion and Analysis
10 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Management’s Discussion and Analysis
As management of Deschutes County 9-1-1 County Service District (the District), a component unit of Deschutes
County, Oregon, we offer readers of the District’s financial statements this narrative overview and analysis of
the financial activities of the District for the fiscal year ended June 30, 2024.
Financial Highlights
■The assets and deferred outflows of resources of Deschutes County 9-1-1 County Service District
exceeded its liabilities and deferred inflows of resources at June 30, 2024, by $15,395,450. Of this
amount, $7,168,862 is unrestricted.
■Total net position increased by $840,199, from June 30, 2023.
■As of June 30, 2024, Deschutes County 9-1-1 County Service District’s governmental funds reported a
combined ending fund balance of $14,198,470.
■As of June 30, 2024, the unassigned fund balance in the General Fund was $14,198,470, or 97% of total
General Fund FY 2024 revenues�
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Deschutes County 9-1-1 County
Service District’s basic financial statements. These basic financial statements comprise three components: 1)
government-wide financial statements; 2) fund financial statements; and 3) notes to the financial statements.
This report also contains other supplementary information in addition to the basic financial statements
themselves�
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of Deschutes
County 9-1-1 County Service District’s finances, in a manner similar to a private-sector business.
The Statement of Net Position presents information on all of the District’s assets and deferred outflows of
resources and liabilities and deferred inflows of resources with the difference reported as net position. Over
time, increases or decreases in net position may serve as a useful indicator of whether the financial position
of Deschutes County 9-1-1 County Service District is improving or deteriorating�
The Statement of Activities presents information showing how the District’s net position changed during the
fiscal year ended June 30, 2024. Changes in net position are reported when the underlying event giving rise
to the change occurs, regardless of the timing of the related cash flows. Thus, revenues and expenses are
reported in this statement for some items, for example, accrued property taxes and accrued vacation that will
result in cash flows in future fiscal periods.
Each of these government-wide financial statements, Statement of Net Position and Statement of Activities,
show the functions of the District that are supported primarily by taxes and intergovernmental revenues
(governmental activities)� The governmental activity of the District is public safety�
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The District, like other state and local government entities, uses
fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Each of the
funds of the District is classified as governmental funds.
Governmental funds Governmental funds are used to account for essentially the same functions as
governmental activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.
Such information may be useful in evaluating a government’s near-term financing requirements.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 11
Because the focus of governmental funds is narrower than that of the government-wide financial statements,
it is useful to compare the information presented for governmental funds with similar information presented
for governmental activities in the government-wide financial statements. By doing so, readers may better
understand the long-term impact of the government’s near-term financing decisions. A reconciliation from the
Governmental Fund Balance Sheet for the General Fund to the Government-wide Statement of Net Position
and a reconciliation from the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund
Balance of the General Fund to the Government-wide Statement of Activities have been included in this report�
The District reported activity in one governmental fund during the fiscal year ended June 30, 2024.
The District adopts an annual budget for its General Fund� A budgetary comparison statement has been
provided for this fund to demonstrate compliance with the annual budget�
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the
government-wide and fund financial statements.
Government-wide Financial Analysis
Net position, at a specific point in time, serves as a useful indicator of an entity’s financial position. In the case of
Deschutes County 9-1-1 County Service District, assets and deferred outflows of resources exceeded liabilities
and deferred inflows of resources by $15,395,450 at June 30, 2024.
Approximately 53%, or $8,226,588, of the District’s net position represents its investment in capital assets.
The District uses these capital assets to provide services to citizens and are, therefore, not available for future
spending�
The remaining 47%, or $7,168,862, of Deschutes County 9-1-1 County Service District’s net position may be
used to meet the District’s on-going obligations to citizens and creditors�
The District’s net position increased by $840,199 during the fiscal year ended June 30, 2024.
A comparison of the summarized government-wide statements to the prior year is as follows:
Statements of Net Position
June 30, 2024 June 30, 2023 Change
ASSETS
Current and other assets $ 15,090,603 $ 13,689,290 $ 1,401,313
Capital assets 11,441,707 11,523,860 (82,153)
Total assets 26,532,310 25,213,150 1,319,160
DEFERRED OUTFLOWS OF RESOURCES 3,085,321 3,054,378 30,943
LIABILITIES
Current liabilities 1,577,465 1,647,424 (69,959)
Noncurrent liabilities 11,155,254 9,371,955 1,783,299
Total liabilities 12,732,719 11,019,379 1,713,340
DEFERRED INFLOWS OF RESOURCES 1,489,462 2,692,898 (1,203,436)
NET POSITION
Net investment in capital assets 8,226,588 8,330,542 (103,954)
Unrestricted 7,168,862 6,224,709 944,153
Total net position $ 15,395,450 $ 14,555,251 $ 840,199
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Management’s Discussion and Analysis
12 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Government-wide Financial Analysis (Continued)
Statements of Activities
Fiscal Year Ended
June 30, 2024
Fiscal Year Ended
June 30, 2023 Change
PROGRAM REVENUES
Charges for services $ 2,809,899 $ 3,239,239 $ (429,340)
GENERAL REVENUES
Property taxes 11,151,351 10,599,952 551,399
Investment earnings 708,643 203,759 504,884
Total revenues 14,669,893 14,042,950 626,943
EXPENSES
Public safety 13,829,694 11,427,096 2,402,598
Change in net position 840,199 2,615,854 (1,775,655)
Net position - beginning of year 14,555,251 11,939,397 2,615,854
Net position - end of year $ 15,395,450 $ 14,555,251 $ 840,199
Governmental Activities
Government-wide Financial Analysis (Continued)
Governmental activities, the only type of activity of Deschutes County 9-1-1 County Service District, increased
net position by $840,199 during the fiscal year ended June 30, 2024. The increase by 5.2% in property tax
revenue compared to the previous year was largely attributed to the District’s assessed valuation of taxable
property increased by 5.6%. This growth was primarily driven by the new construction throughout the District
and an average increase of approximately 3% in the taxable property values. Investment revenue increased
by $504,884 because of rising investment interest rates.
Financial Analysis of the District’s Funds
Deschutes County 9-1-1 County Service District uses fund accounting to ensure and demonstrate compliance
with finance-related legal requirements.
General Fund
The focus of Deschutes County 9-1-1 County Service District’s governmental funds is to provide information
on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing
Deschutes County 9-1-1 County Service District’s financing requirements. In particular, unassigned fund balance
may serve as a useful measure of a government’s net resources available for spending as of the end of the
fiscal year.
As of June 30, 2024, $14,198,470 is the reported ending fund balance for Deschutes County 9-1-1 County Service
District’s governmental fund, an increase of $1,223,329 from June 30, 2023. This increase is due primarily to
lower than expected expenditures and partially due to higher than anticipated property tax collections and
investment earnings. The unassigned fund balance as of June 30, 2024, for the General Fund is 102% of total
General Fund fiscal year 2024 expenditures.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 13
General Fund Budgetary Highlights
During fiscal year 2024, actual revenues decreased by $1,579,217. Property taxes were $110,378 in excess
of budget, due to conservative budgeting practices in the estimated taxable assessed value growth rate�
The amount received for investments was $150,507 greater than budgeted. The amount received for
intergovernmental revenue was $89,393 more than budgeted, and the charges for services received were
$19,947 greater than budgeted.
Capital Asset and Debt Administration
Capital Assets
Deschutes County 9-1-1 County Service District’s capital assets for its governmental activities as of June 30, 2024,
were $11,441,707, net of accumulated depreciation and amortization. Capital assets include equipment, vehicles,
communication systems, and software subscription assets� Additional information on Deschutes County 9-1-1
County Service District’s depreciable capital assets is included in Note 3�
Long-term Debt
Deschutes County 9-1-1 County Service District has no long-term debt; therefore, the District has not been
separately rated by any of the bond rating agencies�
Key Economic Factors and Budgets Information for the Future
■In May 2016, the voters approved authorization to form a new district upon withdrawal of territory from
the existing District, effective July 1, 2017. Upon the withdrawal and formation, the assets and liabilities
of the District were transferred to the new district� The permanent tax rate for the new District is higher
than that of the former District thereby eliminating the need to rely on serial levies�
■The District’s Assessed Valuation of Taxable Property increased by 5.6% from fiscal year 2023 to fiscal
year 2024 to approximately $32.2 billion.
Request for Information
This financial report is designed to provide a general overview to those parties interested in Deschutes County
9-1-1 County Service District’s finances. Questions concerning any of the information provided in this report
or requests for additional information should be addressed to Deschutes County Finance Department, 1300
NW Wall Street, Suite 200, Bend, Oregon 97703�
14 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Basic Financial
Statements
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
16 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
The notes to the financial statements are an integral part of this statement.
Statement of Net Position
June 30, 2024
Primary
Government -
Governmental
Activities
ASSETS
Current assets:
Cash and investments $ 13,949,954
Property taxes receivable 199,256
Accounts receivable 486,484
Prepaid expense 354,121
Total current assets 14,989,815
Noncurrent assets:
Capital assets not being depreciated 2,679,793
Capital assets, net of accumulated depreciation/amortization 8,761,914
Net OPEB RHIA asset 100,788
Total noncurrent assets 11,542,495
Total assets 26,532,310
DEFERRED OUTFLOWS OF RESOURCES
Pension plan 2,865,751
OPEB County plan 217,431
OPEB RHIA 2,139
Total deferred outflows of resources 3,085,321
TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 29,617,631
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 17
The notes to the financial statements are an integral part of this statement.
Statement of Net Position
June 30, 2024
Primary
Government -
Governmental
Activities
LIABILITIES
Current liabilities:
Accounts payable 22,825
Compensated leave 895,805
Payroll liabilities 229,811
Lease payable 248,047
Subscription liabilities 170,977
Unearned Revenues 10,000
Total current liabilities 1,577,465
Noncurrent liabilities:
Compensated leave 77,896
Lease payable 2,052,685
Subscription liabilities 743,410
Net pension plan liability 7,072,228
Total OPEB County plan 1,209,035
Total noncurrent liabilities 11,155,254
Total liabilities 12,732,719
DEFERRED INFLOWS OF RESOURCES
Pension plan 606,458
OPEB County plan 871,613
OPEB RHIA 11,391
Total deferred inflows of resources 1,489,462
TOTAL LIABILITIES AND DEFERRED INFLOWS OF RESOURCES 14,222,181
NET POSITION
Net investment in capital assets 8,226,588
Unrestricted 7,168,862
TOTAL NET POSITION $ 15,395,450
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
18 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
The notes to the financial statements are an integral part of this statement.
Statement of Activities
Fiscal Year Ended June 30, 2024
Primary
Government -
Governmental
Activities
PROGRAM EXPENSES
Public safety $ 13,829,694
PROGRAM REVENUES
Charges for services 2,809,899
Net program expense (11,019,795)
GENERAL REVENUES
Property taxes levied for general purposes 11,151,351
Earnings on investments 708,643
Total general revenues 11,859,994
Change in net position 840,199
Net position - beginning of year 14,555,251
Net position - end of year $ 15,395,450
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 19
The notes to the financial statements are an integral part of this statement.
Balance Sheet - Governmental Fund - General Fund
June 30, 2024
ASSETS
Cash and investments $ 13,949,954
Property taxes receivable 199,256
Accounts receivable 486,484
Total assets $ 14,635,694
LIABILITIES
Accounts payable $ 22,825
Payroll liabilities 229,811
Unearned revenue 10,000
Total liabilities 262,636
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - property taxes 174,588
Total deferred inflows of resources 174,588
FUND BALANCES
Unassigned 14,198,470
Total fund balances 14,198,470
Total liabilities, deferred inflows of resources and fund balances $ 14,635,694
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
20 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
The notes to the financial statements are an integral part of this statement.
Reconciliation of Governmental Funds Balance Sheet for the General Fund
to the Statement of Net Position
June 30, 2024
Fund balances for governmental fund $ 14,198,470
Amounts reported for governmental activities in the statement of net position are different because:
A portion of the District’s receivables will be not be collected soon enough to pay for the current
year’s expenditures and, therefore, are reported as deferred inflows of resources in the
governmental funds� 174,588
Prepaid expenses are not financial resources and, therefore, are not reported in the governmental
funds� 354,121
Capital assets are not financial resources and therefore are not reported in the governmental funds. 11,441,707
Deferred outflows of resources related to pension and other post-employment benefits are
applicable to future periods and, therefore, are not reported in the governmental funds:
Deferred outflows of resources - Pension plan 2,865,751
Deferred outflows of resources - OPEB County plan 217,431
Deferred outflows of resources - OPEB RHIA 2,139
Compensated absences are reported as expenditures in the period paid and, therefore, are not
reported as obligations on the balance sheet� (973,701)
Leases and subscriptions payable are not recorded in the governmental funds, but rather are
recorded as liabilities in the statement of net position� (3,215,119)
Net pension liability is not due and payable in the current period and, therefore, is not reported on
the balance sheet� (7,072,228)
Total OPEB County plan liability is not due and payable in the current period and, therefore, is not
reported on the balance sheet� (1,209,035)
OPEB RHIA plan assets are not financial resources and, therefore, are not reported in the fund. 100,788
Deferred inflows of resources are applicable to future periods and, therefore, are not reported in the
governmental funds:
Deferred inflows of resources - Pension plan (606,458)
Deferred inflows of resources - OPEB County plan (871,613)
Deferred inflows of resources - OPEB RHIA (11,391)
Net position of governmental activities $ 15,395,450
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 21
The notes to the financial statements are an integral part of this statement.
Statement of Revenues, Expenditures, and Changes in Fund Balance - General Fund
Fiscal Year Ended June 30, 2024
REVENUES
Property taxes $ 11,132,378
Investment earnings 708,643
Charges for services 613,625
Intergovernmental revenue 2,196,274
Total revenues 14,650,920
EXPENDITURES
Public safety 11,691,160
Debt service
Principal 283,595
Capital outlay 1,897,946
Total expenditures 13,872,701
OTHER FINANCING SOURCES (USES)
Issuance of long-term debt - leases 430,120
Issuance of long-term debt - subscriptions 14,990
Total other financing sources (uses) 445,110
Net change in fund balance 1,223,329
Fund balance - beginning of year 12,975,141
Fund balance - end of year $ 14,198,470
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
22 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
The notes to the financial statements are an integral part of this statement.
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balance of General Fund to the Statement of Activities
Fiscal Year Ended June 30, 2024
Net change in fund balance - total governmental fund $ 1,223,329
Amounts reported for governmental activities in the statement of activities are different because:
Revenues in the statement of activities that do not provide current financial resources are not
reported as revenues in the funds
Unavailable revenue - property taxes 18,973
Financial resources received that are not revenues in the statement of activities
Issuance of long-term debt - leases and subscriptions (445,110)
Repayment of lease and subscription liabilities is an expenditure in the governmental funds, but
repayment reduces long-term liabilities in the statement of net position 423,309
Governmental funds report capital outlay as expenditures� However, in the statement of activities,
the cost of those assets is allocated over their estimated of useful lives and reported as
depreciation and amortization expense�
Capital outlay 1,897,946
Depreciation and amortization (1,980,099)
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in the governmental funds
(Increase) / decrease in compensated leave (99,112)
Increase / (decrease) in prepaid expense (986,151)
(Increase) / decrease in total OPEB County plan liability (90,755)
(Increase) / decrease in deferred outflows - OPEB County plan (15,934)
(Increase) / decrease in deferred inflows - OPEB County plan 114,115
Increase / (decrease) in net OPEB RHIA asset 20,361
Increase / (decrease) in deferred outflows - OPEB RHIA (5,453)
(Increase) / decrease in deferred inflows - OPEB RHIA (396)
(Increase) / decrease in net Pension plan liability (1,642,592)
Increase / (decrease) in deferred outflows - Pension plan (231,419)
(Increase) / decrease in deferred inflows - Pension plan 2,639,187
Total of reconciling items (383,130)
Changes in net position of governmental activities $ 840,199
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 23
NOTES TO FINANCIAL STATEMENTS
June 30, 2024
Note 1 - Organization and Summary of Significant Accounting Policies 24
A� The District 24
B� Government-wide and Fund Financial Statements 24
C� Measurement Focus, Basis of Accounting and Financial Statement Presentation 24
D� Budget Policy 25
E� Reporting Entity 25
F� Cash, Investments in External Investment Pool and Investment Income 25
G� Accounts Receivable 26
H� Capital Assets 26
I� Lease Assets 26
J� Subscription Assets 26
K. Deferred Outflows / Inflows of Resources 26
L� Compensated Absences 27
M� Leases and Subscriptions Payable 27
N� Pension Plans 27
O. Other Post-Employment Benefits Obligation (Total OPEB liability) 27
P� Total OPEB (Asset)/Liability 27
Q. Property Taxes/Unavailable Revenue 27
R� Net Position 28
S� Fund Balance Reporting 28
T� Use of Estimates 28
Note 2 - Cash and Investments 28
Note 3 - Capital Assets 29
Note 4 - Deferred Outflows of Resources 30
Note 5 - Changes in Non-Current Liabilities 30
Note 6 - Leases Payable 30
Note 7 - Subscription Liabilities 31
Note 8 - Deferred Inflows of Resources 32
Note 9 - Participation in Public Employees Retirement System 32
Note 10 - Other Post-Employment Benefits 38
Note 11 - Risk Management 42
Note 12 - Adoption of New Standards 42
Note 13 - Tax Abatement 42
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
24 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Notes to Financial Statements
Note 1 - Organization and Summary of Significant Accounting Policies
A. The District
The Deschutes County 9-1-1 Service District (the District), a component unit of Deschutes County, Oregon, was
established under ORS 401�720 on April 13, 1988, for the purpose of providing emergency communication
(9-1-1) services for Deschutes County (the County)� The County Board of Commissioners is the governing body
of the District�
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities)
report information on all of the activities of the government� Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-type activities,
which rely to a significant extent on fees and charges for support. The District has no business-type activities
or fiduciary funds.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or
directly benefit from goods, services or privileges provided by a given function or segment; and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a particular function
or segment� Taxes and other items not properly included among program revenues are reported instead as
general revenues�
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting� Revenues are recorded when earned and expenses are recorded when a
liability is incurred� Property taxes are recognized as revenues in the year for which they are levied� Grants and
similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have
been met. It is the District’s policy to first apply restricted resources when an expense is incurred for purposes
for which both restricted and unrestricted net position is available�
Governmental fund financial statements are reported using the current financial resources measurement focus
and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable
and available� Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period� For this purpose, the District considers revenues
to be available if they are collected within sixty days of the end of the current fiscal period. Revenues received
after this period, are considered unavailable� Expenditures are recorded when a liability is incurred, as under
accrual accounting� However, expenditures related to compensated absences and other post-employment
benefits are recorded only when payment is due.
Property taxes associated with the fiscal period are considered to be susceptible to accrual and so have been
recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable
and available only when cash is received by the District�
As a general rule, the effect of any interfund activity has been eliminated from the government-wide financial
statements�
The District reports the following governmental funds:
General Fund - The General Fund is utilized to account for the transactions of the District� Property taxes
and law enforcement contracts are its principal sources of revenue� Expenditures are for the operation
and administration of the District�
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 25
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
D. Budget Policy
The District prepares a budget for all funds, which meets the requirements of state laws� The resolution
authorizing appropriations for each fund sets the level by which expenditures cannot legally exceed
appropriations. Appropriations are established on a programmatic basis. Budget categories are: public safety,
debt service, transfers, and contingency. The detailed budget document contains specific detailed information
for the above-mentioned expenditure categories� Unexpected additional resources may be added to the
budget through the use of a supplemental budget and appropriations resolution� Original and supplemental
budgets may be modified by the use of appropriation transfers between the levels of control. Appropriations
lapse as of year-end�
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
E. Reporting Entity
The District’s financial statements include the accounts of all District operations. The District is includable as a
component unit in the financial statements of Deschutes County, Oregon since the District’s governing board
is comprised of the Deschutes County Commissioners; the District also has a seven-member executive board
that oversees operations. The District is included in the financial statements of the County as a special revenue
fund, a blended component unit�
New Accounting Pronouncements
During the fiscal year ended June 30, 2024, the District implemented GASB Statement No. 100, Accounting
Changes and Error Corrections. This Statement’s primary objective is to enhance the accounting and financial
reporting requirements for accounting changes and error corrections to provide more understandable,
reliable, relevant, consistent, and comparable information for making decisions or assessing accountability�
As a result, only presentation adjustments to the financial statements were necessary, and the adoption of this
pronouncement had no effect on the net position, results of operations, or cash flows for the period.
GASB has issued the following pronouncements that may affect future financial position, results of operations,
cash flows, or financial presentation of the County upon implementation. These pronouncements have not
yet been implemented by the County:
GASB
Statement No. GASB Accounting Standard
Fiscal Year
Effective
101 Compensated Absences 2025
102 Certain Risk Disclosures 2025
103 Financial Reporting Model Improvements 2026
104 Disclosure of Certain Capital Assets 2026
F. Cash, Investments in External Investment Pool and Investment Income
Cash and investments are comprised of funds held by the Deschutes County Treasurer in the County’s cash and
investment pool. The District’s cash and investments participate in this pool rather than specific, identifiable
securities� The District’s share of County pooled cash and investments can be drawn upon demand, and
therefore, the entire amount on deposit with the County is considered cash and cash equivalents� Interest
earned on pooled investments is allocated monthly based on the District’s average daily balance in relation to
the total investment pool� It is not practical to determine the investment risk, collateral, or insurance coverage
for the District’s share of these pooled investments� This pool generally includes demand deposits, investments
in the Oregon State Treasurer’s Local Government Investment Pool (LGIP), obligations of the United States
Treasury and United States Government agencies and instrumentalities, certain high-grade commercial paper
and corporate bonds. This policy is in accordance with ORS 294.035 which specifies the types of investments
authorized for municipal corporations�
State statutes authorize the County to invest in obligations of the U�S� Treasury, commercial paper, corporate
bonds, municipal bonds, banker’s acceptances, repurchase agreements, and the State Treasurer’s Local
Government Investment Pool (LGIP)� Investments for the County, as well as for its component units, are
reported at fair value� The LGIP operates in accordance with appropriate state laws and regulations�
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
26 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
Information about the pooled cash and investments is included in the County’s annual comprehensive financial
report and may be obtained by contacting the Deschutes County Finance Department, 1300 NW Wall Street,
Suite 200, Bend, Oregon, 97703�
G. Accounts Receivable
The District considers all receivables as fully collectible; therefore, no allowance for uncollectible accounts has
been established�
H. Capital Assets
Capital assets, which include land improvements, equipment, vehicles, intangibles and construction in progress
are reported in the government-wide financial statements. In the governmental fund statements, capital assets
are charged to expenditures as purchased� Capital assets are recorded at historical cost� Per GASB 72, Fair Value
Measurement and Application, donated assets are recorded at acquisition value as of the date of the donation�
Capital assets are defined by the District as assets with an initial cost of $5,000 or more and an estimated useful
life greater than one year. Additions or improvements and other capital outlays that significantly extend the
useful life of an asset, or that significantly increase the capacity of an asset are capitalized. Other costs incurred
for repairs and maintenance are expensed as incurred. Major outlays for capital assets and improvements are
capitalized as projects are constructed.
Depreciation on exhaustible assets is recorded as an allocated expense in the Statement of Activities with
accumulated depreciation reflected in the Statement of Net Position and is calculated on the straight-line basis
over the following estimated useful lives:
Asset Years
Land improvements 10-15
Equipment, vehicles and intangible 5
I. Lease Assets
Lease assets are assets which the District leases for a term of more than one year� The value of leases is
determined by the net present value of the leases at the County’s incremental borrowing rate at the time of
the lease agreement, amortized over the term of the agreement�
J. Subscription Assets
Subscription assets are subscription-based information technology arrangements with a term of more than
one year� The value of subscription assets is determined by the net present value of the subscription at the
County’s incremental borrowing rate at the time of the license agreement, amortized over the term of the
agreement�
K. Deferred Outflows / Inflows of Resources
In addition to assets, the Government-wide Statement of Net Position and/or the Governmental Fund Balance
Sheet will sometimes report a separate section for deferred outflows of resources. This separate financial
statement element, deferred outflows of resources, represents a consumption of net assets that applies to
future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
Deferred outflows arising from the District’s participation in the Oregon Public Employees Retirement System
(OPERS) and the District’s post-employment retirement plan comprise this statement element�
In addition to liabilities, the Government-wide Statement of Net Position and/or the Governmental Fund Balance
Sheet will sometimes report a separate section for deferred inflows of resources. This separate financial
statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future
period(s) and so will not be recognized as an inflow of resources (revenue) until that time. Deferred inflows of
resources, as a result of the accounting for the District’s participation in OPERS and post-employment retirement
plans, are reported on the Government-wide Statement of Net Position. Deferred inflows of resources are
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 27
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
reported on the Governmental Fund Balance Sheet of the General Fund as a result of reporting using the
modified accrual method. The government fund reports unavailable revenues from property taxes. These
amounts are deferred and recognized as an inflow of resources in the period the amounts become available.
L. Compensated Absences
Accumulated vested vacation pay is accrued as it is earned� Accrued vacation payable is recorded at actual
accrued hours times current pay rates plus related fringe benefits. The amount represents a reconciling item
between the fund-level and government-wide presentations� Sick pay, which does not vest, is recognized when
leave is taken�
M. Leases and Subscriptions Payable
In the government-wide financial statements, leases and subscriptions payable are reported as liabilities in
the Statement of Net Position. In the governmental fund financial statements, the present value of lease and
subscription payments are reported as other financing sources.
N. Pension Plans
For purposes of measuring the net pension asset/liability and pension expense, information about the fiduciary
net position of the Oregon Public Employee Retirement System cost-sharing multiple-employer defined benefit
pension plan (benefit plan) and additions to/deductions from the benefit plan’s fiduciary net position have been
determined on the same basis as they are reported by the benefit plan. For this purpose, benefit payments
(including refunds of employee contributions) are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value.
O. Other Post-Employment Benefits Obligation (Total OPEB liability)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of
resources related to OPEB and the OPEB expense information about the fiduciary net position of the District’s
Retiree Health Plan (the Plan) and additions to/deductions from the Plan’s fiduciary net position have been
determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit
payments when due and payable in accordance with the benefit terms.
P. Total OPEB (Asset)/Liability
The total OPEB asset or liability is reported as non-current asset or as non-current liability, as applicable, in
the government-wide statement of net position. The asset or liability reflects the present value of expected
future payments�
Q. Property Taxes/Unavailable Revenue
Property taxes are assessed on a July 1 - June 30 fiscal year basis. The taxes are levied as of July 1 based on
assessed values as of January 1� Property tax payments are due in three equal installments, on November 15,
February 15 and May 15. A discount of 3% is available if taxes are paid in full by November 15 and a discount
of 2% on the unpaid balance is available if taxes are paid in full by February 15. Property taxes attach as an
enforceable lien July 1 and are considered delinquent if not paid by the following May 15� Deschutes County
is the tax collection agent for the District. The District’s FY 2024 tax levy was $11,460,003.
Tax revenue is considered available for expenditure upon receipt by the County, which serves as the
intermediary collecting agency� Uncollected property taxes are shown on the government funds balance sheet
as receivables� Collections within sixty days subsequent to year-end have been accrued and the remaining
taxes receivable are recorded as unavailable revenue on the modified accrual basis of accounting since they
are not deemed available to finance operations of the current period.
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
28 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
R. Net Position
Net position represents the difference between assets plus deferred outflows of resources less liabilities and
deferred inflows of resources. The District reports the following subcategories of net position:
■Net investment in capital assets represents the difference between capital assets less accumulated
depreciation and amortization, and outstanding lease and subscription liabilities�
■Unrestricted represents all other net positions that are not restricted and do not meet the definition of
net investment in capital assets�
S. Fund Balance Reporting
The Governmental Accounting Standards Board Statement No� 54, Fund Balance Reporting and Governmental
Fund Type Definitions (GASB 54), defines the different types of fund balances that a governmental entity must
use for financial reporting purposes.
GASB 54 requires the fund balance amounts to be properly reported within one of the fund balance categories
listed below:
A� Nonspendable such as fund balance associated with inventories, prepaids, long-term loans and notes
receivable, and property held for resale (unless the proceeds are restricted, committed or assigned)�
B� Restricted fund balance category includes amounts that can be spent only for specific purposes
stipulated by constitution, external resource providers or through enabling legislation�
C� Committed fund balance classification includes amounts that can be used only for the specific purposes
determined by a formal action of the District’s governing board (the District’s highest level of decision-
making authority)� Once adopted, the limitation imposed by the ordinance remains in place until a
similar action is taken (the adoption of another ordinance) to remove or revise the limitation�
D� Assigned fund balance classification is intended to be used by the government for specific purposes
but do not meet the criteria to be classified as restricted or committed. Assignments are made by the
District Administrator based on the District Governing Board’s direction�
E� Unassigned fund balance is the residual classification for the District’s general fund and includes all
spendable amounts not contained in the other classifications.
The District reduces restricted amounts first when expenditures are incurred for purposes for which both
restricted and unrestricted (committed, assigned or unassigned) amounts are available� The District reduces
committed amounts first, followed by assigned amounts and then unassigned amounts when expenditures
are incurred for the purpose for which amounts in any of those unrestricted fund balance classifications could
be used�
T. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that effect certain
reported amounts and disclosures. Accordingly, actual results could differ from these estimates.
Note 2 - Cash and Investments
As of June 30, 2024, the District had a deposit of $13,949,954 with the Deschutes County Treasurer. All the
District’s deposits were adequately insured or collateralized by securities held by the pledging financial
institution in the financial institution’s name during the year.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 29
Note 3 - Capital Assets
Capital asset activity for the fiscal year ended June 30, 2024, is as follows:
Balance
June 30, 2023 Increases Decreases
Balance
June 30, 2024
Capital assets, not being depreciated or amortized:
Construction in progress $ 1,529,993 $ 1,149,800 $ - $ 2,679,793
Total capital assets, not being depreciated or amortized 1,529,993 1,149,800 - 2,679,793
Capital assets, being depreciated or amortized:
Land improvements 254,783 - - 254,783
Right-to-use lease land 235,937 - - 235,937
Lease buildings 856,681 - - 856,681
Software 2,857,361 - (405,086) 2,452,275
Equipment and vehicles 11,290,599 303,036 (387,485) 11,206,150
Lease equipment 9,957 21,175 (9,957) 21,175
Lease infrastructure 1,323,358 408,945 (47,167) 1,685,136
Subscription assets 1,855,136 14,990 - 1,870,126
Total capital assets being depreciated or amortized 18,683,812 748,146 (849,695) 18,582,263
Accumulated depreciation and amortization:
Land improvements (154,690) (18,198) - (172,888)
Right-to-use lease land (10,035) (9,508) - (19,543)
Lease buildings (142,780) (142,780) - (285,560)
Software (2,442,903) (248,396) 405,086 (2,286,213)
Equipment and vehicles (5,567,150) (1,154,614) 387,485 (6,334,279)
Lease equipment (7,742) (4,568) 9,957 (2,353)
Lease infrastructure (215,940) (132,297) 47,167 (301,070)
Subscription assets (148,705) (269,738) - (418,443)
Total accumulated depreciation and amortization (8,689,945) (1,980,099) 849,695 (9,820,349)
Total capital assets being depreciated and amortized, net 9,993,867 (1,231,953) - 8,761,914
Governmental activities capital assets, net $ 11,523,860 $ (82,153) $ - $ 11,441,707
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
30 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 4 - Deferred Outflows of Resources
On the Statement of Net Position, contributions made to OPERS and the OPEB plans applicable to a future
reporting period, are reported as deferred outflows of resources. At the end of the current fiscal year, these
are the balances related to the District’s defined benefit pension and other post-employment benefits (OPEB)
plans:
Deferred Outflows of Resources
Governmental
Activities
Deferred outflows - Defined Benefit Pension Plan:
Contributions subsequent to the measurement date $ 960,185
Differences between expected and actual experience 345,854
Changes in proportionate share 634,497
Changes of assumptions 628,255
Differences between employer contribution and employer’s proportionate share of system
contributions 169,843
Net difference between projected and actual earnings on investments 127,117
Total deferred outflows - pension plan 2,865,751
Deferred outflows - OPEB County Plan:
Differences between expected and actual experience 113,109
Changes of assumption or other inputs 104,322
Total deferred outflows - OPEB County Plan 217,431
Deferred outflows - OPEB RHIA:
Contributions subsequent to the measurement date 143
Differences between expected and actual experience 286
Changes in proportionate share 1,710
Total deferred outflows - OPEB RHIA 2,139
Total deferred outflows of resources $ 3,085,321
Note 5 - Changes in Non-Current Liabilities
Changes in non-current liabilities, OPEB and Net Pension Liability, for the year ended June 30, 2024, are as follows:
Balance
June 30, 2023 Increases Decreases
Balance
June 30, 2024
Governmental activities:
Lease payable $ 2,113,520 $ 430,120 $ (242,908) $ 2,300,732
Subscription liabilities 1,079,798 14,990 (180,401) 914,387
Compensated absences 874,589 899,618 (800,506) 973,701
$ 4,067,907 $ 1,344,728 $ (1,223,815) $ 4,188,820
Note 6 - Leases Payable
The District is committed under various leases for buildings, equipment, infrastructure (9-1-1 radio towers)
and land. As of June 30, 2024, the District has 11 financing leases in which it is acting as the Lessee. Under
GASB 87, an implicit rate is calculated for each individual lease using the internal rate of return method� That
method measures cash flow, beginning fair value, and projected ending fair value of the underlying asset. For
the governmental fund, lessee leases are only presented in the Government-Wide Statement of Net Position.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 31
Note 6 - Leases Payable (Continued)
The total expended for such leases for the fiscal year ended June 30, 2024, was approximately $242,905. The
future minimum lease payments for these leases are as follows:
Governmental Activities
Principal
Payments
Interest
Payments
Total
Payments
Fiscal Year
2025 $ 248,047 $ 83,300 $ 331,347
2026 262,556 74,167 336,723
2027 230,458 64,580 295,038
2028 205,558 55,388 260,946
2029 48,023 45,791 93,814
2030-2034 309,887 201,018 510,905
2035-2039 450,921 138,289 589,210
2040-2044 366,477 59,593 426,070
2045-2048 178,805 10,503 189,308
$ 2,300,732 $ 732,629 $ 3,033,361
Note 7 - Subscription Liabilities
The District has Subscription-Based Information Technology Arrangement (SBITAs) with the noncancellable
right to use software provided by vendors� As of June 30, 2024, the District has two agreements in which a
right-to-use subscription assets are reported� Under GASB 96, an implicit rate is calculated for each individual
arrangement using the internal rate of return method. That method measures cash flow, beginning fair value,
and projected ending fair value of the underlying asset. For the governmental fund, SBITAs are only presented
in the Government-Wide Statement of Net Position�
The total expended for these software arrangements for the fiscal year ended June 30, 2024, was approximately
$202,000. The future minimum lease payments for these leases are as follows:
Governmental Activities
Principal
Payments
Interest
Payments
Total
Payments
Fiscal Year
2025 $ 170,977 $ 30,769 $ 201,746
2026 176,730 25,016 201,746
2027 182,677 19,069 201,746
2028 188,824 12,922 201,746
2029 195,179 6,568 201,747
$ 914,387 $ 94,344 $ 1,008,731
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
32 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 8 - Deferred Inflows of Resources
On the Statement of Net Position, an acquisition of net position applicable to a future reporting period, is
reported as deferred inflows of resources. At the end of the current fiscal year, these balances related to the
District’s defined benefit pension, and other post-employment benefits (OPEB) plans:
Deferred Inflows of Resources
Governmental
Activities
Deferred inflows - Defined Benefit Pension Plan:
Differences between expected and actual experience $ 28,042
Changes in assumptions 4,684
Changes in proportionate share 38,766
Differences between employer contributions and employer’s proportionate share of system
contributions 534,966
Total deferred inflows - pension plan 606,458
Deferred inflows - OPEB County Plan:
Differences between expected and actual experience 509,319
Changes of assumption or other inputs 362,294
Total deferred inflows - OPEB County Plan 871,613
Deferred inflows - OPEB RHIA:
Differences between expected and actual experience 2,530
Changes of assumptions or other inputs 1,087
Changes in proportionate share 7,774
Total deferred inflows - OPEB RHIA 11,391
Total deferred inflows of resources $ 1,489,462
Note 9 - Participation in Public Employees Retirement System
Plan descriptions: Employees of the District are provided with pensions through the Oregon Public Employees
Retirement System, (OPERS), which is a cost-sharing multiple-employer defined benefit plan. All the benefits of
OPERS are established by the Oregon legislature pursuant to Oregon Revised Statute (ORS) Chapters 238 and
238A. The ORS Chapter 238 Defined Benefit Pension Plan, known as Tier 1/Tier 2 is closed to new members
hired on or after August 29, 2003� A second program, the Chapter 238A-OPERS Pension Program (OPSRP-DB), is
described in the second portion of this note� Membership in the programs is delineated based on date of hire�
OPERS issues a publicly available financial report which can be obtained at
https://www.oregon.gov/pers/EMP/Pages/Actuarial-Financial-Information.aspx
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 33
Note 9 - Participation in Public Employees Retirement System (Continued)
Benefits Provided Under the Programs
Chapter 238-Tier One and Tier Two Chapter 238A-OPSRP-DB
Pension
Benefits
The OPERS retirement allowance is payable
monthly for life� The allowance may be selected
from 13 retirement benefit options that are
actuarially equivalent to the base benefit.
These options include survivorship benefits and
lump-sum refunds. The basic benefit is most
commonly based on years of service and final
average salary. A percentage (2.0% for Police
and Fire employees, 1.67% for General Service
employees) is multiplied by the number of years of
service and the final average salary. Benefits may
also be calculated under a formula plus an annuity
(for members who were contributing before
August 21, 1981,) or a money match computation if
a greater benefit results. Monthly payments must
be a minimum of $200 per month or the member
will receive a lump-sum payment of the actuarial
equivalent of benefits to which they are entitled.
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of final average salary will be limited
for all members beginning in 2021� The limit was
equal to $225,33 as of January 1, 2023, and is
indexed with inflation every year.
Police and Fire members may purchase increased
benefits that are payable between the date of
retirement and age 65�
A member is considered vested and will be
eligible at minimum retirement age for a service
retirement allowance if they have contributions in
each of five calendar years or have reached at least
50 years of age before ceasing employment with a
participating employer (age 45 for Police and Fire
members)� General Service employees may retire
after reaching age 55� Police and Fire members
are eligible after reaching age 50� Tier One
General Service employee benefits are reduced
if retirement occurs prior to age 58 with fewer
than 30 years of service� Police and Fire member
benefits are reduced if retirement occurs prior to
age 55 with fewer than 25 years of service� Tier
Two members are eligible for full benefits at age
60� The plans are closed to new members hired on
or after August 29, 2003�
The ORS 238A Defined Benefit Pension Program
provides benefits to members hired on or after
August 29, 2003� This portion of the OPSRP
provides a life pension funded by employer
contributions. Benefits are calculated with the
following formula for members who attain normal
retirement age:
Police and fire: 1.8% multiplied by the number
of years of service and the final average salary.
Normal retirement age for Police and Fire
members is age 60 or age 53 with 25 years of
retirement credit� To retire under the Police and
Fire classification, the individual’s last 60 months
of retirement credit preceding retirement eligibility
must be classified as retirement credit for service
as a police officer or a firefighter.
General service: 1.5% multiplied by the number
of years of service and the final average salary.
Normal retirement age for General Service
members is age 65 or age 58 with 30 years of
retirement credit�
Under Senate Bill 1049, passed during the 2019
legislative session, the salary included in the
determination of final average salary is limited for
all members beginning in 2021� The limit was equal
to $225,533 as of January 1, 2023, and is indexed
with inflation every year.
A member of the pension program becomes
vested on the earliest of the following dates:
the date the member completes 600 hours of
service in each of five calendar years, the date the
member reaches normal retirement age, or, if the
pension program is terminated, the date on which
termination becomes effective.
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
34 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 9 - Participation in Public Employees Retirement System (Continued)
Chapter 238-Tier One and Tier Two Chapter 238A-OPSRP-DB
Disability
Benefits
A member with 10 or more years of creditable
service who becomes disabled from other than
duty-connected causes may receive a non-duty
disability benefit. A disability resulting from a
job-incurred injury or illness qualifies a member
(including OPERS judge members) for disability
benefits regardless of the length of OPERS-covered
service� Upon qualifying for either a non-duty or
duty disability, service time is computed to age 58
(55 for Police and Fire members) when determining
the monthly benefit.
A member who has accrued 10 or more years of
retirement credits before the member becomes
disabled or a member who becomes disabled
due to job-related injury shall receive a disability
benefit of 45% of the member’s salary determined
as the last full month of employment before the
disability occurred�
Benefit
Changes after
Retirement
Members may choose to continue participation
in a variable account after retiring and may
experience annual benefit fluctuations due to
changes in the fair value of the underlying global
equity investments of that account�
No ability to change�
Cost of Living
Adjustments
Under ORS 238.360 monthly benefits are adjusted
annually through cost-of-living changes (COLA)�
The COLA is capped at 2�0 percent�
Under ORS 238.360, monthly benefits are adjusted
annually through cost-of-living changes (COLA)�
The COLA is capped at 2�0 percent�
Contributions
OPERS funding policy provides for monthly employer contributions at actuarially determined rates� These
contributions, expressed as a percentage of covered payroll, are intended to accumulate sufficient assets
to pay benefits when due. This funding policy applies to the OPERS Defined Benefit Plan and the Other
Post-Employment Benefit Plans. Ultimate authority for setting and changing the laws governing contributions
rests with the Oregon legislature�
Employer contribution rates during the period were based on the December 31, 2021, actuarial valuation,
which became effective July 1, 2023. The state of Oregon and certain schools, community colleges, and political
subdivisions have made unfunded actuarial liability payments, and their rates have been reduced. Effective
January 1, 2020, Senate Bill 1049 requires employers to pay contributions on reemployed OPERS retirees’
salaries as if they were active members, excluding IAP (6%) contributions. Reemployed retirees do not accrue
additional benefits while they work after retirement. The District’s employer contributions for the year ended June
30, 2024 were $960,185, excluding amounts to fund employer specific liabilities, or employer specific side-accounts.
The rates, presented as a percentage of covered payroll, for the County in effect for the fiscal year ended June 30,
2024 were:
Chapter 238 - Tier One and Tier Two Chapter 238A - OPSRP-DB
General Service 20.03% 17.00%
Police and Fire 27.16% 21.79%
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
and Deferred Inflows of Resources Related to Pensions
At June 30, 2024, the District reported a liability of $7,072,228 for its proportionate share of the net pension
liability� The net pension liability was measured as of June 30, 2023, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of December 31, 2021� The
District’s proportion of the net pension liability was based on the District’s projected long-term contribution
effort as compared to the total projected long-term contribution effort of all employers.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 35
Note 9 - Participation in Public Employees Retirement System (Continued)
Rates of every employer have at least two major components:
Normal Costs: The economic value, stated as a percent of payroll, for the portion of each active member’s total
projected retirement benefit that is allocated to the upcoming year of service. The rate is in effect for as long as
each member continues in OPERS-covered employment. The current value of all projected future Normal Cost
Rate contributions is the Present Value of Future Normal Costs (PVFNC)� The PVFNC represents the portion of
the projected long-term contribution effort related to future service.
Unfunded Actuarial Liability Rate (UAL): If system assets are less than the actuarial liability, a UAL exists. UAL
can arise in a biennium when an event such as experience differing from the assumptions used in the actuarial
valuation occurs� An amortization schedule is established to eliminate the UAL that arises in a given biennium
over a fixed period of time if future experience follows assumptions. The UAL Rate is the upcoming year’s fixed
component of the cumulative amortization schedules, stated as a percent of payroll�
The employer’s PVFNC depends on both the normal cost rates charged on the employer’s payrolls, and on the
underlying demographics of the respective payrolls. For OPERS funding, employers have up to three different
payrolls, each with a different normal cost rate: (1) Tier 1/Tier 2 payroll, (2) OPSRP general service payroll, and
(3) OPSRP police and fire payroll.
Since many governments in Oregon have sold pension obligation bonds and deposited the proceeds with
OPERS (referred to as side accounts or transitional liability or surplus), adjustments are required. After each
employer’s projected long-term contribution effort is calculated, that amount is reduced by the value of the
employer’s side account, transitional liability/surplus, and the pre-SLGRP liability/surplus (if any)� This is done
as those balances increase/decrease the employer’s projected long-term contribution effort because side
accounts are effectively pre-paid contributions.
Looking at both rate components, the projected long-term contribution effort is the sum of the PVFNC and
UAL. The PVFNC part of the contribution effort pays for the value of future service while the UAL part of the
contribution effort pays for the value of past service not already funded by accumulated contributions and
investment earnings. Each of the two contribution effort components are calculated at the employer-specific
level. The sum of these components across all employers is the total projected long-term contribution effort.
As the County’s share in the Oregon Public Employees Retirement System is 0.760%, which is an increase
of 4.41% from its proportion presented on June 30, 2023. The County’s allocation to the District is 4.951% a
increase of 0.10%, and the District’s share of OPERS is 0.038% which is the same as the prior year.
For the year ended June 30, 2024, the District recognized a pension expense of $500,546. At June 30, 2024, the
District reports deferred outflows of resources and deferred inflows of resources related to pensions from
the following sources�
Deferred Outflow
of Resources
Deferred Inflow of
Resources
Net difference between projected and actual earnings on investments $ 127,117 $ -
Differences between expected and actual experience 345,854 28,042
Changes in proportionate share 634,497 46,540
Changes of assumptions or other inputs 628,255 4,684
Contributions subsequent to measurement date 960,185 -
Differences between employer contribution and employer’s proportionate
share of system contributions 169,843 534,966
Total $ 2,865,751 $ 614,232
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
36 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 9 - Participation in Public Employees Retirement System (Continued)
The District’s contributions made subsequent to the measurement date will be recognized in the District’s
pension expense in the following year. The net amount of the District’s remaining deferred outflows of
resources and deferred inflows of resources that will be recognized in the District’s pension expense in the
subsequent five years in the aggregate are shown in the table below.
Subsequent
Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date contributions)
FY 2025 $ 315,730
FY 2026 (91,587)
FY 2027 766,469
FY 2028 278,572
FY 2029 29,924
Total $ 1,299,108
Actuarial Assumptions
The employer contribution rates effective July 1, 2023, through June 30, 2025, were set using the entry age
normal actuarial cost method. For the Tier One / Tier Two component of the OPERS Defined Benefit Plan, this
method produced an employer contribution rate consisting of (1) an amount for normal cost (the estimated
amount necessary to finance benefits earned by the employees during the current service year), and (2) an
amount for the amortization of unfunded actuarial accrued liabilities, which are being amortized over a fixed
period with new unfunded actuarial accrued liabilities being amortized over 22 years�
For the OPSRP Pension Program component of the PERS Defined Benefit Plan, this method produced an
employer contribution rate consisting of (a) an amount for the normal cost (the estimated amount necessary
to finance benefits earned by the employees during the current service year), (b) an actuarially determined
amount for funding a disability benefit component, and (c) an amount for the amortization of unfunded
actuarially accrued liabilities, which are being amortized over a fixed period with new unfunded actuarially
accrued liabilities being amortized over 16 years�
A summary of the economic assumptions used for the December 31, 2021 actuarial valuation are shown below:
Valuation Date December 31, 2021
Measurement Date June 30, 2023
Experience Study Report 2020, published July 20, 2021
Actuarial assumptions:
Actuarial cost method Entry Age Normal
Inflation rate 2�40 percent
Long-term expected rate of return 6�90 percent
Discount rate 6�90 percent
Projected salary increases 3�40 percent
Cost of living adjustments (COLA) Blend of 2.00% COLA and graded COLA (1.25%/0.15%) in accordance
with Moro Decision; blend based on service
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 37
Note 9 - Participation in Public Employees Retirement System (Continued)
Mortality Healthy retirees and beneficiaries:
Pub-2010 Healthy Retiree, sex distinct, generational with
Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation�
Active members:
Pub-2010 Employee, sex distinct, generational with Unisex,
Social Security Data Scale, with job category adjustments and
set-backs as described in the valuation�
Disabled retirees:
Pub-2010 Disabled Retiree, sex distinct, generational
with Unisex, Social Security Data Scale, with job category
adjustments and set-backs as described in the valuation.
Actuarial valuations of an on-going plan involve estimates of the value of reported amounts and assumptions
about the probability of events far into the future. Actuarially determined amounts are subject to continual
revision as actual results are compared to past expectations and new estimates are made about the future�
Experience studies are performed as of December 31st of even numbered years� The economic assumptions
and estimates shown above are based on the experience study which reviewed experience for the four-year
period ended December 31, 2020�
The long-term expected rate of return on plan investments was developed based on the forward-looking capital
market economic model� The table below presents the assumptions related to asset allocation and expected
rates of return by major asset class.
The target allocation and best estimates of arithmetic real rates of return for each major class are summarized
in the following table:
Long-Term Expected Rate of Return*
Asset Class Target Allocation
20-Year
Annualized
Geometric Mean
Global Equity 27.50% 7.07%
Private Equity 25.50% 8.83%
Core Fixed Income 25.00% 4.50%
Real Estate 12.25% 5.83%
Master Limited Partnerships 0.75% 6.02%
Infrastructure 1.50% 6.51%
Hedge Fund of Funds - Multistrategy 1.25% 6.27%
Hedge Fund Equity - Hedge 0.63% 6.48%
Hedge Fund - Macro 5.62% 4.83%
Portfolio, net of investment expenses 100.00%
Assumed Inflation, mean 2.35%
* Based on the OIC Statement of Investment Objectives and Policy Framework for the Oregon Public Employees Retirement, revised as
of January 5, 2023
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
38 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 9 - Participation in Public Employees Retirement System (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent for the Defined Benefit Pension
Plan. The projection of cash flows used to determine the discount rate assumed that contributions from
plan members and those of the contributing employers are made at the contractually required rates, as
actuarially determined. Based on those assumptions, the pension plan’s fiduciary net position was projected to
be available to make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on pension plan investments for the Defined Benefit Pension Plan was applied to all
periods of projected benefit payments to determine the total pension liability.
Sensitivity of the District’s Proportionate share of the Net
Pension Liability to Changes in the Discount Rate
The following presents the District’s proportionate share of the net pension liability (asset) calculated using the
discount rate of 6�90 percent, as well as what the District’s proportionate share of the net pension liability would
be if it were calculated using a discount rate that is 1-percentage point lower (5�90 percent) or 1-percentage
point higher (7.90 percent) than the current rate:
1% Decrease
(5.90%)
Current
Discount Rate
(6.90%)
1% Increase
(7.90%)
Employers’ Net Pension Liability Employer-Specific $ 11,681,989 $ 7,072,228 $ 3,214,346
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued OPERS
financial report that can be found at http://www.oregon.gov/pers.
Note 10 - Other Post-Employment Benefits
The District participates in two OPEB plans to provide certain healthcare benefits to retirees. The first is a
multi-employer, cost-sharing, defined benefit, other postemployment benefit plan administered by the Oregon
Public Employees Retirement System (OPERS) known as the Retirement Health Insurance Account (RHIA)� The
second is a single-employer, defined benefit, post-employment healthcare plan administered by the County
known as the County Plan� The RHIA plan reports a net OPEB asset, while the County Plan reports a total OPEB
liability on the Statement of Net Position�
OPEB Activity and Balances for the Year Ended June 30, 2024 (RHIA & County Plan)
Category RHIA County Plan Total
Total OPEB Liability $ - $ 1,209,035 $ 1,209,035
Net OPEB Asset 100,788 - 100,788
Deferred Outflows
Contributions subsequent to the measurement date 143 - 143
Changes in proportionate share 1,710 - 1,710
Differences between expected and actual experience 286 113,109 113,395
Changes of assumption or other inputs - 104,322 104,322
Deferred Outflows - Total 2,139 217,431 219,570
Deferred Inflows
Changes in proportionate share 7,774 - 7,774
Differences between expected and actual experience 2,530 509,319 511,849
Changes of assumption or other inputs 1,087 362,294 363,381
Deferred Inflows - Total 11,391 871,613 883,004
OPEB (Income) Expenses 5,849 (7,426) (1,577)
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 39
Note 10 - Other Post - Employment Benefits (Continued)
Oregon Public Employees Retirement System — Retirement
Health Insurance Account (RHIA)
Plan Description
Retirement Health Insurance Account (RHIA) is a cost-sharing, multiple-employer, defined benefit, other
postemployment benefit plan administered by OPERS. As a member of OPERS, the County contributes to
RHIA for each of its eligible employees. RHIA pays a monthly contribution (currently $60 per month) toward
the cost of Medicare companion health insurance premiums of eligible retirees� Oregon Revised Statute (ORS)
238.420 established this trust fund. Authority to establish and amend the benefit provisions of RHIA reside with
the Oregon Legislature� The Plan is closed to new entrants hired on or after August 29, 2003� OPERS issues a
publicly available financial report that includes financial statements and required supplementary information.
That report may be obtained by writing to Oregon Public Employees Retirement System, PO Box 23700, Tigard,
OR 97281-3700� The reports and other related schedules including plan assumptions, methods and plan
provisions may also be found on the PERS website at https://www.oregon.gov/pers/EMP/Pages/GASB.aspx.
Contributions
Participating public employers are contractually required to contribute to RHIA at a rate assessed each biennium
by OPERS. For FY 2024, the rate is 0.04% of annual covered payroll for Tier 1/Tier 2 employees and 0.00% for
OPSRP employees� The OPERS sets the net-retiree healthcare rate based on the estimated OPEB expense
of the employer, an amount actuarially determined in accordance with the parameters of GASB Statement
75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The OPEB expense
represents the annual cost allocated to the current year (service cost) and the amortization of any unfunded
accrued liabilities of the plan� The unfunded accrued liabilities are amortized over a closed period equal to
the average of the expected remaining lives of all employees that are provided with OPEB through the OPEB
plan (active employees and inactive employees)� The District’s contributions to RHIA were consistent with the
net-retiree healthcare rate as charged by OPERS. The District paid $143 for RHIA during fiscal year 2024.
Actuarial methods and assumptions for the RHIA plan mirror those of the PERS retirement system itself and
can be found in Note 8 - Participation in Public Employees Retirement System� Healthcare cost trends are not
applicable to this plan as the benefits are a fixed dollar amount per month.
Note 10 - Other Post - Employment Benefits (Continued)
As the County’s share of the RHIA plan for FY 2024 is .55595159% and the County’s allocation to the District is
4.95%. The proportionate share for each employer participating in the Plan was determined by the actuaries
based upon each employer’s contribution to the RHIA program during the measurement period� The District’s
proportionate share declined to .24037000% from the prior measurement period.
The following presents the District’s proportionate share of the net OPEB liability (asset) for the RHIA calculated
using the discount rate of 6�90 percent, as well as what the District’s proportionate share of the net OPEB
liability (asset) would be if it were calculated using a discount rate that is 1-percentage point lower (5�90 percent)
or 1-percentage point higher (7.90 percent) than the current rate:
1% Decrease
(5.90%)
Current
Discount Rate
(6.90%)
1% Increase
(7.90%)
Proportionate share of net RHIA OPEB liability (asset) $ (91,616) $ (100,788) $ (108,657)
The RHIA plan assets are included in the PERS retirement system cash management efforts. Information
related to the PERS Plan assets investment allocations are included in Note 8 - Participation in Public Employees
Retirement System included in these financial statements.
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
40 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 10 - Other Post - Employment Benefits (Continued)
The District’s contributions made subsequent to the measurement date will be recognized in the District’s OPEB
expense in the following year. The net amount of the District’s share of the RHIA remaining deferred outflows
of resources and deferred inflows of resources that will be recognized in the District’s OPEB expense in the
subsequent four years in the aggregate are shown in the table below�
Subsequent
Fiscal Years
Deferred Outflow/(Inflow) of Resources
(prior to post-measurement date
contributions)
FY 2025 $ (8,872)
FY 2026 (5,584)
FY 2027 3,725
FY 2028 1,336
Total $ (9,395)
Other Post-Employment Benefits – Deschutes County Plan
Plan Description
The District participates in Deschutes District’s single-employer defined benefit post employment healthcare plan
that provides medical benefits to eligible retired employees of Deschutes County and Deschutes County 9-1-1
Service District and their beneficiaries.
Benefits Provided
Eligibility for subsidized retiree health benefits requires retirement from the County with more than 15 years of
service� Retirees with more than 15 years of service but less than 30 years of service receive a monthly County
contribution towards their monthly insurance premiums until they are 65 years of age or until eligible for Medicare,
in accordance with a schedule recommended by the Employee Benefit Advisory Committee (EBAC) and approved
by the Board of County Commissioners. Retirees with 30 or more years of service contribute $85 per month
towards their medical insurance and $5 per month towards their dental insurance while the County covers the
remainder of the premiums� Retirees with less than 15 years of service can continue their medical coverage
but must pay 100% of the premium amount.
Employees Covered by Benefit Terms
At the time of most recent valuation, June 30, 2024, there were 1,063 active employees that could be eligible
for the plan� As of that date, 72 retirees and surviving spouses were insured through the County Plan� The
County pays benefits as they come due. As a result, there are no assets being accumulated by the County to
pay for future benefits. Resources received in excess of paying benefits as they come due are set aside for
the payment of future benefits.
Actuarial Assumptions and Other Inputs
The Total OPEB liability in the June 30, 2024 actuarial valuation was determined using the following actuarial
assumptions, applied to all periods included in the measurement, unless otherwise specified:
Measurement date June 30, 2024
Valuation date June 30, 2023
Report date June 30, 2024
Actuarial cost method Entry age normal
Discount rate 3.97%
Inflation 2.40%
Salary increases 3.40%
Mortality Rates Based on SOA Mortality Tables
Healthcare cost trend rate 6.80% Trending down to 0.00% over 52 years. Applies to calendar years
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 41
Note 10 - Other Post - Employment Benefits (Continued)
The discount rate used to measure the total OPEB liability is 3�97 percent� The County’s OPEB Plan is an unfunded
plan; therefore, the discount rate was set to the rate of the tax-exempt, high-quality 20-year municipal bonds, as
of the valuation date�
The actuarial cost method used in the valuation of this plan is the Entry Age Normal Method� Under this
method, the actuarial present value of the projected benefits of each active employee included in the valuation
is allocated on a level dollar basis over the service of the active employee between assumed Entry Age (date
of hire) and assumed Exit Age(s)� The portion of this actuarial present value allocated to the valuation year is
called the service cost for that active employee� The sum of these individual service costs is the Plan’s Service
Cost for the valuation year. The present value of benefits for current retirees plus the accumulated value of
all prior service costs is the Total OPEB Liability� Under this method, the actuarial gains (losses), as they occur,
reduce (increase) the Total OPEB Liability� The Deschutes County Retiree Health Plan is deemed “unfunded” in
accordance with the relevant GASB statements�
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions
about the probability of occurrence of events far into the future� Examples include assumptions about future
employment, mortality, and the healthcare cost trend� Amounts determined regarding the Total OPEB Liability
of the plan and the annual OPEB expense of the employer are subject to continual revision as actual results are
compared with past expectations and new estimates are made about the future� The schedule of changes in the
County’s Total OPEB Liability, presented as required supplementary information, presents trend information
about whether the Total OPEB Liability is increasing or decreasing over time relative to the covered-employee
payroll� The measurement date of the actuarial results presented is June 30, 2024�
Changes in Total OPEB Liability
Category County Plan
Balance at 06/30/2023 $ 1,118,280
Changes for the year:
Service cost 107,506
Interest 60,945
Change in assumptions or other inputs (14,377)
Differences between expected and actual experience 9,731
Benefit payments (33,383)
Implicit subsidy credit (39,667)
Net changes 90,755
Balance at 6/30/2024 $ 1,209,035
Sensitivity of the Liability to Changes in the Discount Rate and Healthcare Cost Trend Rate
Changes in the discount rate affect the measurement of the total OPEB liability. Lower discount rates produce
a higher total OPEB liability and higher discount rates produce a lower total OPEB liability� The following
presents the total OPEB liability of the plan calculated using the discount rate of 3.97%, as well as what the
District’s total OPEB liability would be if it were calculated using a discount rate that is one percentage point
lower (2.97%) or one percentage point higher (4.97%) than the current rate:
1% Decrease
(2.97%)
Current Discount
Rate (3.97%)
1% Increase
(4.97%)
Total OPEB Liability on June 30, 2024 $ 1,310,455 $ 1,209,035 $ 1,113,611
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
42 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 10 - Other Post - Employment Benefits (Continued)
Changes in healthcare trends also affect the measurement of the total OPEB liability. Lower healthcare trends
produce a lower total OPEB liability and higher healthcare trends produce a higher total OPEB liability� The
following presents the total OPEB liability of the plan, calculated using the healthcare cost trend rate of 6.80%
and decreased to 4.14% over 52 years, as well as what the District’s total OPEB liability would be if it were
calculated using healthcare cost trend rates that are one percentage point lower (5.80%) or one percentage
point higher (7.80%) than current healthcare cost trend rate:
1% Decrease
(5.80%)
Current Health Care
Trend Rates (6.80%)
1% Increase
(7.80%)
Total OPEB Liability on June 30, 2024 $ 1,048,943 $ 1,209,035 $ 1,400,792
The District’s contributions made subsequent to the measurement date will be recognized in the County’s OPEB
expense in the following year. The net amount of the County’s deferred outflows of resources and deferred
inflows of resources that will be recognized in the County’s OPEB expense in the subsequent five years, and
in the aggregate, are shown in the table below�
Subsequent Fiscal Years
Deferred Outflow/(Inflow) of
Resources
(prior to post-measurement date
contributions)
FY 2025 $ (116,573)
FY 2026 (116,573)
FY 2027 (116,573)
FY 2028 (116,573)
FY 2029 (116,573)
Remaining (71,317)
Total $ (654,182)
Note 11 - Risk Management
The District is exposed to various risks of loss related to torts; theft of, damage and destruction of assets; errors
and omissions; injuries to employees and others; and natural disasters for which the District participates in
the County’s self-insurance program� There have been no settlements in excess of insurance coverage and
reserves in any of the past three fiscal years.
Note 12 - Adoption of New Standards
GASB 100 – Accounting Changes and Error Corrections
The Governmental Accounting Standards Board (GASB) issued GASB Statement No� 100, Accounting Changes
and Error Corrections—an amendment of GASB Statement No. 62, effective for fiscal years beginning after
June 15, 2023. This standard provides updated guidance on accounting and financial reporting for changes in
accounting principles, estimates, and error corrections. As a result, no adjustments to the financial statements
were necessary, and the adoption of GASB 101 had no effect on the net position, results of operations, or cash
flows for the period.
Note 13 - Tax Abatement
As of June 30, 2024, four property tax abatement programs are administered as authorized by Oregon Revised
Statutes:
Property for Low-income Rental 307�517 & 307�537
Enterprise Zone Businesses 285C�175
Construction in Process in an Enterprise Zone 285C�170
Solar Projects 2015 laws c� 571 (Note 3 following ORS 307�175)
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 43
Note 13 - Tax Abatement (Continued)
Property for Low-income Rental (307.517)
The intent of the Property for Low-income Rental program is to assist in providing housing equity throughout
the state and reduce homelessness� Newly constructed rental housing occupied by low-income persons or
property held for a reasonably short period of time for future development as low-income rental housing is
exempt from property taxes for 20 years if the property is:
■Located in a city or county that adopts standards and guidelines to be used in administering applications
for exemption�
■Built after the city or county adopts the state statutes�
■Approved by the city or county upon application�
■For projects requesting an exemption after October 5, 2015, any additional criteria established by the
city or county prior to the application�
■Rented only to persons with income at or below 60 percent of area median income based on U�S�
Department of Housing and Urban Development criteria�
■Rented at rates that reflect the full property tax reduction.
Legislation in 2015 (HB 2130) amended the law to allow cities or counties to establish reasonable maximum
holding times for land designated for low-income housing development� The legislation also permitted cities
or counties to elect additional qualifying criteria before granting the exemption� Legislation in 2019 (HB 2130)
extended the sunset to June 30, 2029�
Note 13 - Tax Abatement (Continued)
Enterprise Zone Businesses (285C.175)
The purpose of the Enterprise Zone Business program is to stimulate and protect economic success by
providing tax incentives for employment, business, industry and commerce and by providing adequate levels
of complementary assistance to community strategies for such interrelated goals as environmental protection,
growth management and efficient infrastructure. Qualified real and personal property owned or leased and
newly placed into service by a qualified business firm in an enterprise zone is exempt from property tax for
three to five consecutive years.
A new or expanding business can qualify if the business meets all of the conditions outlined in ORS 285C�135
and 285C�200, such as applying locally for authorization prior to construction, engaging in eligible business
operations, entering into a “first source” hiring agreement with local publicly funded job training providers, and
increasing the number of jobs in the enterprise zone by the greater of one additional job or 10 percent. To be
exempt, the property owned or leased by the business must satisfy applicable timing, location, minimum cost,
and other requirements described in ORS 285C.180. Property is disqualified if used for an ineligible activity,
such as retail operations, or if the business firm substantially curtails operations or closes during the exemption
period. When property becomes disqualified, previously exempt taxes must be repaid.
Construction in Process in an Enterprise Zone (285C.170)
The purpose of the Construction in Process in an Enterprise Zone program is to stimulate and protect
economic success by providing tax incentives for employment, business, industry, and commerce and by
providing adequate levels of complementary assistance to community strategies for such interrelated goals
as environmental protection, growth management and efficient infrastructure (ORS 285C.055). Property
undergoing construction, addition, modification, or installation is exempt from property taxation for up to
two consecutive years provided that the property satisfies all the program requirements. This exemption
is effectively an extension of expenditure 2.011, Commercial Buildings Under Construction, specifically to
properties that are expected to qualify for a standard enterprise zone exemption when they are completed� If
a property is exempt under both 2�011 and this expenditure, the combined duration of the exemptions cannot
exceed two consecutive years�
Note 13 - Tax Abatement (Continued)
Solar Projects (2015 laws c. 571)
The intent of the Solar Projects program is to provide tax relief and tax stability to utility scale solar production
property owners and developers, which subsequently encourages the development of utility scale solar
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
44 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 13 - Tax Abatement (Continued)
production (Note 3 following ORS 307.175). Property constituting a solar project located in an unincorporated
county area is exempt from property taxes when an agreement has been made between the governing body
of the county and the owner of the solar project. The agreement is limited to 20 consecutive years. The last
day an agreement could be made was January 1, 2022�
Tax Abatement
For the fiscal year ended June 30, 2024, the District’s property tax revenues were abated by an estimated
$66,095 under the following programs:
Tax Abatement Program
Taxes Abated
Fiscal Year Ended
June 30, 2024
Property for Low-income Rental $ 40,749
Enterprise Zone Businesses 22,077
Construction in Process in an Enterprise Zone 754
Solar Projects 2,515
Total property tax abated $ 66,095
For the fiscal year ended June 30, 2024, the District’s property tax revenues were not impacted by tax abatement
programs administered by other governments�
Required
Supplementary
Information
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Required Supplementary Information
46 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual - General Fund
Fiscal Year Ended June 30, 2024
Budgeted Amounts Actual
Amounts
Variance with
Final Budget Original Final
REVENUES
Charges for services $ 592,770 $ 592,770 $ 612,717 $ 19,947
Intergovernmental 2,106,882 2,106,882 2,196,275 89,393
Investment earnings 312,321 312,321 462,828 150,507
Other 350 350 908 558
Taxes - property 11,022,000 11,022,000 11,132,378 110,378
Transfers in 1,950,000 1,950,000 - (1,950,000)
Total revenues 15,984,323 15,984,323 14,405,106 (1,579,217)
EXPENDITURES
Current:
Public safety 15,113,760 15,113,760 13,427,591 1,686,169
Not allocated to organizational units:
Contingency 4,937,834 4,937,834 - 4,937,834
Transfers out 1,950,000 1,950,000 - 1,950,000
Total expenditures 22,001,594 22,001,594 13,427,591 8,574,003
Net change in fund balances (6,017,271) (6,017,271) 977,515 6,994,786
Fund balances, budget basis - beginning of year 13,202,343 13,202,343 13,393,953 191,610
Fund balances, budget basis - end of year $ 7,185,072 $ 7,185,072 14,371,468 $ 7,186,396
Unrealized loss on investments (172,998)
Fund balances, GAAP basis - end of year $ 14,198,470
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 47
Schedule of Proportionate Share of the Net Pension Liability (Asset)
Oregon Public Employee Retirement System
Last 9 Fiscal Years*
2016 2017 2018 2019 2020 2021 2022 2023 2024
Proportionate of net
pension liability (asset) 0.03% 0.03% 0.03% 0.03% 0.04% 0.03% 0.04% 0.04% 0.04%
Proportionate share of
the net pension liability
(asset) $ 1,736,619 $ 4,723,906 $ 4,667,224 $ 5,141,779 $ 6,267,240 $ 7,558,545 $ 4,224,106 $ 5,429,635 $ 7,072,228
Covered payroll $ 2,943,341 $ 3,208,843 $ 3,644,740 $ 4,359,939 $ 4,343,589 $ 4,387,355 $ 4,710,083 $ 4,512,720 $ 4,959,625
Proportionate share of
the net pension liability
(asset) as a percentage
of its covered payroll 59.00% 147.22% 128.05% 117.93% 144.29% 172.28% 89.68% 120.32% 142.60%
Plan fiduciary net position
as a percentage of the
total pension liability 91.88% 80.53% 83.12% 82.07% 80.23% 75.79% 87.57% 84.55% 81.68%
*GASB Statement No� 68 requires ten years of information to be presented in this table� However, until a full 10- year trend is compiled,
the District will present information for those years for which information is available�
The amounts presented for each fiscal year were determined as of June 30.
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Required Supplementary Information
48 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Schedule of Employer Contributions
Oregon Public Retirement System Defined Benefit Pension Plan
Last 10 Fiscal Years*
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Contractually
required
contributions $ 225,456 $ 287,456 $ 319,262 $ 519,614 $ 519,818 $ 716,449 $ 746,398 $ 785,809 $ 803,554 $ 960,185
Contributions in
relation to the
contractually
required
contribution $ 225,456 $ 287,456 $ 319,262 $ 519,614 $ 519,818 $ 716,449 $ 746,398 $ 785,809 $ 803,554 $ 960,185
Contribution
deficiency (excess) - - - - - - - - - -
District’s covered
payroll $ 2,943,341 $ 3,208,843 $ 3,644,740 $ 4,359,939 $ 4,343,589 $ 4,387,355 $ 4,710,083 $ 4,512,720 $ 4,959,625 $ 5,495,743
Contributions as a
percentage of
covered payroll 7.66% 8.96% 8.76% 11.92% 11.97% 16.33% 15.85% 17.41% 16.20% 17.47%
*The amounts presented for each fiscal year were determined as of June 30.
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Deschutes County Extension and 9-1-1 County Service District
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 49
Schedule of Changes in Total OPEB Liability
Last 7 Fiscal Years*
2018 2019 2020 2021 2022 2023 2024
Service cost $ 105,011 $ 77,870 $ 78,267 $ 126,203 $ 122,384 $ 134,451 $ 107,506
Interest 68,868 68,855 47,975 29,510 36,547 44,011 60,945
Changes in assumptions or other
inputs (292,284) (696,769) (41,660) 274,351 - (822,510) (4,646)
Benefit payments and implicit
subsidy credit (85,419) (62,792) (59,320) (58,646) (177,463) (57,848) (73,050)
Net change in total OPEB liability (203,824) (612,836) 25,262 371,418 (18,532) (701,896) 90,755
Total OPEB liability - beginning 2,258,688 2,054,864 1,442,028 1,467,290 1,838,708 1,820,176 1,118,280
Total OPEB liability - ending $ 2,054,864 $ 1,442,028 $ 1,467,290 $ 1,838,708 $ 1,820,176 $ 1,118,280 $ 1,209,035
Covered employee payroll** $ 4,359,939 $ 4,343,589 $ 4,387,355 $ 4,710,083 $ 4,512,720 $ 4,959,625 $ 5,495,743
Total OPEB liability as a percentage
of covered employee payroll 47% 33% 33% 39% 40% 23% 22%
*GASB Statement No� 75 requires ten years of information to be presented in this table� However, until a full 10- year trend is compiled,
the District will present information for those years for which information is available�
**Data reported is measured as of July 1st of each fiscal year.
There are no assets accumulated in the OPEB plan that meets the criteria of GASB codification P22.101 to pay related benefits for the
Pension/OPEB plan�
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Required Supplementary Information
50 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Note 1 - Stewardship, Compliance and Accountability
The District adopts a resolution authorizing appropriations for each fund, which establishes the level by which
expenditures cannot lawfully exceed appropriations. Appropriations are established at the principal object
level for each fund – programmatic (personnel, materials and services, capital outlay), debt service, transfers
to other funds and operating contingency�
Other
Supplementary
Information
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Other Supplementary Information
52 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Schedule of Property Tax Transactions
Fiscal Year Ended June 30, 2024
Tax Year
Beginning
Balance and
2023-24 Levy Adjustments
Interest
(Discounts) Collections
Taxes
Receivable
June 30, 2024
2023-2024 $ 11,460,003 $ (10,315) $ (298,420) $ 11,029,967 $ 121,301
2022-2023 98,441 (350) 2,680 59,391 41,380
2021-2022 40,108 (272) 2,001 17,870 23,967
2020-2021 20,414 (151) 2,609 15,777 7,095
2019-2020 7,028 (136) 1,111 5,962 2,041
2018-2019 1,683 (81) 137 514 1,225
2017-2018 921 (29) 71 235 728
2016-2017 517 (29) 20 53 455
2015-2016 (747) (28) 50 123 (848)
Prior 2,336 (109) 252 567 1,912
Totals $ 11,630,704 $ (11,500) $ (289,489) $ 11,130,459 $ 199,256
Adjustments for accruals
June 30, 2023 (15,086)
June 30, 2024 24,668
Other tax distribution (7,663)
Modified accrual basis tax revenue $ 11,132,378
Financial Statements 2024
Deschutes County 9-1-1 County Service District
A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON
Audit Comments and Government Auditing Standards Sections
Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2024
54 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Report of Independent Auditors on Internal Control Over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
Deschutes County Commissioners
Deschutes County 9-1-1 County Service District
(A Component Unit of Deschutes County, Oregon)
Bend, Oregon
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities and the major fund of the Deschutes County 9-1-1 County Service District
(the District), a component unit of Deschutes County, Oregon, as of and for the year ended June 30,
2024, and the related notes to the financial statements, which collectively comprise the District’s
basic financial statements, and have issued our report thereon dated December 4, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the District's financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify
any deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that were not identified.
Financial Statements For the Fiscal Year Ended June 30, 2024 Audit Comments and Government Auditing Standards Sections
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 55
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
District’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Eugene, Oregon
December 4, 2024
Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2024
56 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Audit Comments and Disclosures Required by State Regulations
Oregon Administrative Rules 162-010-0000 through 162-010-0320 of the Minimum Standards for Audits of
Oregon Municipal Corporations, prescribed by the Secretary of State in cooperation with the Oregon State
Board of Accountancy, enumerate the financial statements, schedules, comments, and disclosures required
in audit reports� The required statements and schedules are set forth in the preceding sections of this report�
Required comments and disclosures related to the audit of such statements and schedules are set forth in
the following pages�
Financial Statements For the Fiscal Year Ended June 30, 2024 Audit Comments and Government Auditing Standards Sections
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 57
Report of Independent Auditors Required by Oregon State
Regulations
Deschutes County Commissioners
Deschutes County 9-1-1 County Service District
(A Component Unit of Deschutes County, Oregon)
Bend, Oregon
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States the financial statements of the governmental
activities and the major fund of Deschutes County 9-1-1 County Service District (the District), a
component unit of Deschutes County, Oregon, as of and for the year ended June 30, 2024, and the
related notes to the financial statements, which collectively comprise the District’s basic financial
statements, and have issued our report thereon dated December 4, 2024.
Compliance
As part of obtaining reasonable assurance about whether the District’s basic financial statements are
free from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, including provisions of Oregon Revised Statutes (ORS)
as specified in Oregon Administrative Rules (OAR) 162-010-0000 to 162-010-0330, of the Minimum
Standards for Audits of Oregon Municipal Corporations, noncompliance with which could have a
direct and material effect on the financial statements. However, providing an opinion on compliance
with those provisions was not an objective of our audit and, accordingly, we do not express such an
opinion.
We performed procedures to the extent we considered necessary to address the required comments
and disclosures which included, but were not limited to, the following:
Accounting records and internal control
Public fund deposits
Budget
Insurance and fidelity bonds
Investments
Public contracts and purchasing
In connection with our testing, nothing came to our attention that caused us to believe the District was
not in substantial compliance with certain provisions of laws, regulations, contracts, and grant
agreements, including the provisions of ORS as specified in OAR 162-010-0000 through
162-010-0330 of the Minimum Standards for Audits of Oregon Municipal Corporations.
Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2024
58 DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify
any deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that have not been identified.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. Accordingly, this communication is not suitable for any
other purpose.
This report is intended solely for the information and use of the County Commissioners and
management of the District and the Oregon Secretary of State and is not intended to be and should
not be used by anyone other than these parties.
Amanda McCleary-Moore, Partner
For Moss Adams LLP
Eugene, Oregon
December 4, 2024
DESCHUTES COUNTY 9-1-1 COUNTY SERVICE DISTRICT | A Component Unit of Deschutes County, Oregon 59
Deschutes County
1300 NW Wall St. Suite 200
Bend, OR 97703
www.deschutes.org
Deschutes County 9-1-1
20355 Poe Sholes Dr., Bend
(541) 388-0185
www.deschutes.org/911