HomeMy WebLinkAboutRural Law Enforcement District FY24 Issued FinancialsFinancial Statements
For the Fiscal Year Ended June 30, 2024
Rural Law
Enforcement 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
Financial Statements
■Statement of Net Position ������������������������������������������������������������������������������������������������������������������������������������14
■Statement of Activities ������������������������������������������������������������������������������������������������������������������������������������������15
■Balance Sheet – Governmental Fund – General Fund���������������������������������������������������������������������������������������16
■Reconciliation of Governmental Fund Balance Sheet for the General Fund to the Statement of Net
Position �������������������������������������������������������������������������������������������������������������������������������������������������������������������17
■Statement of Revenues, Expenditures, and Changes in Fund Balance – General Fund �������������������������������18
■Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of General
Fund to the Statement of Activities ���������������������������������������������������������������������������������������������������������������������19
■Notes to Financial Statements �����������������������������������������������������������������������������������������������������������������������������20
Required Supplementary Information
■Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General
Fund �������������������������������������������������������������������������������������������������������������������������������������������������������������������������27
Other Supplementary Information
■Schedule of Property Tax Transactions ��������������������������������������������������������������������������������������������������������������29
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 ��������������������������������������������������������������������������������������������������������������������������������������������������32
Audit Comments
■Audit Comments and Disclosures Required by State Regulations ������������������������������������������������������������������34
■Report of Independent Auditors Required by Oregon State Regulations ������������������������������������������������������35
Financial Statements 2024
Rural Law Enforcement District
A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON
INTRODUCTORY SECTION
INTRODUCTORY SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
4 RURAL LAw ENFORCEmENT 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
Rural Law Enforcement District
A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON
FINANCIAL SECTION
6 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Report of Independent Auditors
The Deschutes County Commissioners
Rural Law Enforcement 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
Rural Law Enforcement 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.
RURAL LAw ENFORCEmENT 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.
8 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis and schedule of revenues, expenditures, and changes in fund
balance – budget and actual – General Fund (budgetary comparison), 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. We have applied certain limited procedures to the management’s discussion and
analysis 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 management’s
discussion and analysis 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.
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 9
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.
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 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
management’s Discussion and Analysis
As management of Rural Law Enforcement 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 of Rural Law Enforcement District exceeded its liabilities at June 30, 2024 by $4,255,918, all of
the net position is unrestricted�
■As of June 30, 2024, Rural Law Enforcement District’s governmental fund reported an ending fund
balance of $4,025,111�
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Rural Law Enforcement 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 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 Rural Law
Enforcement District’s finances, in a manner similar to a private-sector business.
The Statement of Net Position presents information on all of Rural Law Enforcement District’s assets and liabil-
ities, with the difference between the two reported as Net Position� Over time, increases or decreases in Net
Position may serve as a useful indicator of whether the financial position of Rural Law Enforcement District is
improving or deteriorating�
The Statement of Activities presents information showing how Rural Law Enforcement 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, or other financial assets,
flows. Thus, revenues and expenses are reported in this statement for some items, for example, property
taxes, 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 Rural Law Enforcement District that are supported primarily by taxes and investment earnings�
The governmental activity of Rural Law Enforcement District is public safety�
The government-wide financial statements can be found on pages 14-15 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segre-
gated for specific activities or objectives. Rural Law Enforcement District, like other state and local government
entities, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
The Fund of Rural Law Enforcement District is classified as a governmental fund.
Governmental Funds - Governmental funds are used to account for essentially the same functions as govern-
mental 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
Management’s Discussion and Analysis
RURAL LAw ENFORCEmENT 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 under-
stand the long-term impact of the government’s near-term financing decisions. A reconciliation from the
Governmental Funds Balance Sheet to the Government-wide Statement of Net Position and a reconciliation
from the Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances to the
Government-wide Statement of Activities have been included in this report.
Rural Law Enforcement District reported activity in one governmental fund during the fiscal year ended June
30, 2024�
Rural Law Enforcement District adopts an annual budget for its fund� A budgetary comparison statement has
been provided to demonstrate compliance with the annual budget�
The Basic Governmental Fund Financial Statements can be found on pages 16-19 of this report.
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. The notes to the financial statements can be found on page
21-25 of this report.
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 Rural Law Enforcement District, assets exceed liabilities by $4,255,918 at June 30, 2024� All of the Net Position
may be used to meet the District’s on-going obligations to citizens and creditors.
As of June 30, 2024, Rural Law Enforcement District reports a positive balance in Net Position for the government
as a whole and for the governmental activities�
Rural Law Enforcement District’s Net Position increased by $2,650,418 during the 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
Cash and investments $ 3,990,887 $ 1,392,025 $ 2,598,862
Property taxes receivable 265,031 213,475 51,556
Total assets 4,255,918 1,605,500 2,650,418
NET POSITION
Unrestricted 4,255,918 1,605,500 2,650,418
Total net position $ 4,255,918 $ 1,605,500 $ 2,650,418
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Management’s Discussion and Analysis
12 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Statements of Activities
Year Ended
June 30, 2024
Year Ended
June 30, 2023 Change
GENERAL REVENUES
Property taxes levied for general purposes $ 15,400,766 $ 13,545,164 $ 1,855,602
Earnings on investments 146,021 71,710 74,311
Total revenues 15,546,787 13,616,874 1,929,913
EXPENSES
Public safety 12,896,369 13,569,039 (672,670)
Changes in net position 2,650,418 47,835 2,602,583
Net position, beginning of year 1,605,500 1,557,665 47,835
Net position, end of year $ 4,255,918 $ 1,605,500 $ 2,650,418
Governmental Activities
Governmental activities, the only activity type of Rural Law Enforcement District, increased Net position by
$2,650,418 during the fiscal year ended June 30, 2024. Net position increased because tax revenues and
investment earnings were less than the payment made to Deschutes County Sheriff’s Office, pursuant to an
inter-governmental agreement.
During FY 2024, assessed valuation of taxable property increased by 5�6% and the district raised the tax levy
to the full permanent rate� The Rural Law Enforcement District tax increased by $0�12 to $1�55 per $1,000
of assessed value� The growth in assessed valuation of taxable property was primarily driven by the new
construction throughout the County and an average increase of approximately 3% in the taxable property
values. Amidst uncertain economic conditions and rising inflation, the Deschutes County Sheriff’s Office put
forth efforts to reduce materials and supplies expenses to offset rising personnel costs.
Financial Analysis of the District’s Funds
Rural Law Enforcement District uses fund accounting to ensure and demonstrate compliance with finance-re-
lated legal requirements�
Governmental Fund - The focus of Rural Law Enforcement District’s governmental fund is to provide infor-
mation on near-term inflows, outflows and balances of spendable resources. Such information is useful in
assessing Rural Law Enforcement 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, $4,025,111 is the reported ending fund balance for Rural Law Enforcement District’s
governmental fund�
One measure of liquidity is the relationship of the unassigned balance to the Fund’s total revenues� The fund
balance as of June 30, 2024, for the General Fund is 26% of its total General Fund FY 2024 revenues�
The fund balance of the Rural Law Enforcement District’s General Fund increased by $2,613,452 during the
fiscal year ended June 30, 2024.
General Fund Budgetary Highlights
Actual revenues exceeded budgeted revenues by $139,133� Property tax revenue exceeded the amount
budgeted by $54,146� The District contracts with Deschutes County for its operational activities� The amount
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Government-wide Financial Analysis (Continued) Management’s Discussion and Analysis
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 13
paid pursuant to the contract is based on the actual cost of providing such services, $12,866,927 which is
$3,042,966 less than the amount appropriated�
Capital Assets
Rural Law Enforcement District owns no capital assets�
Long-Term Debt
Rural Law Enforcement 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
The tax rate approved by the voters will allow the District to maintain sufficient reserves to finance its opera-
tions without needing to issue tax anticipation notes�
The District’s Assessed Valuation of Taxable Property increased by 5�6% from FY 2023 to FY 2024 to approxi-
mately $32�2 billion�
Requests for Information
This financial report is designed to provide a general overview to those parties interested in Rural Law
Enforcement 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, PO Box
6005, Bend, Oregon, 97708�
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
14 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
The notes to financial statements are an integral part of this statement.
Statement of Net Position
June 30, 2024
Primary
Government -
Governmental
Activities
ASSETS
Cash and investments $ 3,990,887
Property taxes receivable 265,031
Total assets 4,255,918
NET POSITION
Unrestricted 4,255,918
Total net position $ 4,255,918
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 15
The notes to financial statements are an integral part of this statement.
Rural Law Enforcement District
Statement of Activities
For Fiscal Year Ended June 30, 2024
Primary
Government -
Governmental
Activities
EXPENSES
Public safety $ 12,896,369
Total expenses 12,896,369
GENERAL REVENUES
Property taxes levied for general purposes 15,400,766
Earnings on investments 146,021
Total general revenues 15,546,787
Changes in net position 2,650,418
Net position, beginning of year 1,605,500
Net position, end of year $ 4,255,918
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
16 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
The notes to financial statements are an integral part of this statement.
Balance Sheet – Governmental Fund - General Fund
June 30, 2024
ASSETS
Cash and investments $ 3,990,887
Property taxes receivable 265,031
Total assets $ 4,255,918
DEFERRED INFLOw OF RESOURCES
Unavailable revenue - property taxes $ 230,807
FUND BALANCE
Unassigned 4,025,111
Total deferred inflow of resources and fund balance $ 4,255,918
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 17
The notes to financial statements are an integral part of this statement.
Rural Law Enforcement District
Reconciliation of Governmental Fund Balance Sheet for the General Fund
to the Statement of Net Position
June 30, 2024
Fund balance for the governmental fund $ 4,025,111
Amounts reported for governmental activities in the Statement of net position are different because:
Some of the District’s taxes will be collected after year-end, but are not currently available
resources and, therefore, are deferred in the fund� 230,807
Net position of governmental activities $ 4,255,918
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
18 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
The notes to financial statements are an integral part of this statement.
Statement of Revenues, Expenditures, and Changes in Fund Balance – General Fund
For Fiscal Year Ended June 30, 2024
REVENUES
Property taxes $ 15,363,800
Investment earnings 146,021
Total revenues 15,509,821
EXPENDITURES
Public safety 12,896,369
Total expenditures 12,896,369
Net change in fund balance 2,613,452
Fund balance, beginning of year 1,411,659
Fund balance, end of year $ 4,025,111
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 19
The notes to financial statements are an integral part of this statement.
Rural Law Enforcement District
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balance of General Fund to the Statement of Activities
For Fiscal Year Ended June 30, 2024
Net change in fund balance - total governmental funds $ 2,613,452
Amounts reported for governmental activities in the statement of activities are different because:
Property tax revenue is recognized under the modified accrual basis of accounting only to the
extent it has been collected within sixty days of year-end. On the accrual basis statement of
activities, such revenue is recognized regardless of when collected� 36,966
Change in net position of governmental activities $ 2,650,418
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
20 RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon
NOTES TO FINANCIAL STATEmENTS
June 30, 2024
Note 1 - Organization and Summary of Significant Accounting Policies 21
A� The District 21
B. Government-Wide and Fund Financial Statements 21
C� Measurement Focus, Basis of Accounting and Financial Statement Presentation 21
D� Budget Policy 22
E� Reporting Entity 22
F� Cash and Investments 22
G� Property Taxes/Unavailable Revenue 22
H� Fund Balances 23
I� Net Position 23
J� Use of Estimates 23
Note 2 - Сash and Investments 23
Note 3 - Risk Management 23
Note 4 - Tax Abatement 24
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Notes to Financial Statements
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 21
Notes to Financial Statements
Note 1 - Organization and Summary of Significant Accounting Policies
A. The District
Rural Law Enforcement District (the District), a component unit of Deschutes County, Oregon, an ORS Chapter
451 municipal corporation of the State of Oregon, was approved and created by election of the Deschutes
County (the County) voters on November 7, 2006, for the purpose of providing a permanent source of funding
for patrol services in those portions of Deschutes County not served by city or special service district law
enforcement departments� The District entered into an intergovernmental agreement on April 16, 2007, with
Deschutes County whereby the County, through the Deschutes County Sheriff’s Office, is contracted to perform
certain law enforcement functions within its boundaries� The Deschutes 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 District� 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 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 prepared 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�
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�
Property taxes associated with the current 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�
The District reports the following governmental fund:
General Fund — The General Fund is utilized to account for the transactions of the District� Property taxes
and interest are its only sources of revenue� Expenditures are for public safety pursuant to the agreement
described in Note 1A�
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
22 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
D. Budget Policy
The District meets the requirement of state law by preparing a budget for its funds� The budget is prepared on the
modified accrual basis of accounting, with some exceptions. Program activity (public safety) is the only budgetary
level of control established by resolution. The detailed budget document provides specific detailed information for
the above mentioned program� 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.
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 is included in the financial statements of
the County as a special revenue fund, a blended component unit�
F. Cash and Investments
Cash and investments are comprised of funds held by the Deschutes County Treasurer, in the Deschutes County
cash and investment pool. The District’s cash and investments participate in this pool rather than specific, identi-
fiable 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 average daily balance of the District in relation to total
investments in the 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 Oregon 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�
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, PO Box 6005, Bend, Oregon,
97708�
G. 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 2024 fiscal year tax levy was $15,822,257.
Tax revenue is considered available for expenditure upon receipt by the County, which serves as the inter-
mediary collecting agency� Uncollected property taxes are shown on the governmental 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 Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Notes to Financial Statements
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 23
Note 1 - Organization and Summary of Significant Accounting Policies (Continued)
H. Fund Balances
The Governmental Accounting Standards Board has issued Statement No� 54, Fund Balance Reporting and
Governmental Fund Type Definitions (GASB 54), which defines the different types of fund balances that a govern-
mental 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:
1� 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)�
2� Restricted fund balance category includes amounts that can be spent only for specific purposes stipulated
by constitution, external resource providers or through enabling legislation�
3� 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)� Such constraint remains legally binding unless removed in the same manner�
4� Assigned fund balances classification are intended to be used by the District for specific purposes but do
not meet the criteria to be classified as restricted or committed. Assignments are made by the County
Administrator based on the County Commissioner’s direction�
5� 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�
I. Net Position
Net position represents the difference between assets and liabilities, all of which is not restricted.
J. 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 affect certain reported
amounts and disclosures. Accordingly, actual results could differ from these estimates.
Note 2 - Сash and Investments
As of June 30, 2024, the District had a deposit of $3,990,887 with the Deschutes County Treasurer� All of the
District’s deposits were adequately insured during the year�
Note 3 - Risk Management
In the agreement described in Note 1, Deschutes County covenants and agrees to defend, indemnify and hold
and save harmless the District and each of the District’s officers, agents and employees, if any, from and against
any and all claims whatsoever that might arise against the District or any of its officers, agents or employees,
if any, by reason of any alleged act or failure to act or failure of Deschutes County to act�
FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2024
Notes to Financial Statements
24 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Note 4 - Tax Abatement
As of June 30, 2024, three 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
Solar Projects 2015 laws c� 571 (Note 3 following ORS 307�175)
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 applica-
tions 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�
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.
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
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
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Notes to Financial Statements
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 25
Note 4 - Tax Abatement (Continued)
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
$22,001 under the following programs:
Tax Abatement Program
Taxes Abated
Fiscal Year Ended
June 30, 2024
Property for Low-income Rental $ 9,891
Enterprise Zone Businesses 1,336
Solar Projects 10,774
Total property tax abated $ 22,001
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 Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Required Supplementary Information
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 27
Schedule of Revenues, Expenditures, and Changes in Fund Balance
Budget and Actual - General Fund
Budgetary Basis
For the Fiscal Year Ended June 30, 2024
Budget Amounts
Actual
Variance
with Final
Budget
Original
Budget
Final
Budget
REVENUES
Taxes - property $ 15,230,056 $ 15,309,654 $ 15,363,800 $ 54,146
Investment earnings 65,000 65,000 149,987 84,987
Total revenues 15,295,056 15,374,654 15,513,787 139,133
EXPENDITURES
Current - departmental
Public safety 17,297,535 15,909,893 12,866,927 3,042,966
Not allocated to organizational units:
Contingency 593,356 937,775 - 937,775
Total expenditures 17,890,891 16,847,668 12,866,927 3,980,741
Net change in fund balance (2,595,835) (1,473,014) 2,646,860 4,119,874
Fund balances, budget basis - beginning of year 2,595,835 1,473,014 1,473,014 -
Fund balances, budget basis - end of year $ - $ - 4,119,874 $ 4,119,874
Unrealized loss on investments (50,047)
Expenditure recognized on GAAP basis, not budgetary
basis (44,716)
Fund balances, GAAP basis - end of year $ 4,025,111
Other
Supplementary
Information
Financial Statements For the Fiscal Year Ended June 30, 2024 FINANCIAL SECTION
Other Supplementary Information
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 29
Schedule of Property Tax Transactions
For the Fiscal Year Ended June 30, 2024
Tax Year
Beginning
Balance and
2024 Levy Adjustments
Interest
(Discounts) Collections
Taxes
Receivable
June 30, 2024
2023-2024 $ 15,822,257 $ (14,246) $ (412,013) $ 15,228,527 $ 167,471
2022-2023 125,759 (448) 5,303 77,751 52,863
2021-2022 48,297 (327) 3,718 22,828 28,860
2020-2021 24,602 (182) 4,942 20,810 8,552
2019-2020 8,464 (164) 2,142 7,987 2,455
2018-2019 2,030 (98) 238 692 1,478
2017-2018 1,161 (36) 131 338 918
2016-2017 654 (36) 30 72 576
Prior 2,507 (169) 529 1,009 1,858
Totals $ 16,035,731 $ (15,706) $ (394,980) 15,360,014 $ 265,031
Adjustments for accruals
June 30, 2023 (19,634)
June 30, 2024 34,225
Other tax distribution (adjustments) (10,805)
Modified accrual basis tax revenue $ 15,363,800
30 RURAL LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon
Financial Statements 2024
Rural Law Enforcement 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
32 RURAL LAw ENFORCEmENT 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
The Deschutes County Commissioners
Rural Law Enforcement 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 Rural Law Enforcement 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
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 33
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
34 RURAL LAw ENFORCEmENT 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
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 35
Report of Independent Auditors Required by Oregon State
Regulations
The Deschutes County Commissioners
Rural Law Enforcement 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 Rural Law Enforcement 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
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
36 RURAL LAw ENFORCEmENT 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
RURAL LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 37
Deschutes County
117 NW Lafayette Avenue
Bend, OR 97703
www.deschutes.org