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Home My WebLink AboutCountywide Law Enforcement District FY25 Issued FinancialsFinancial Statements For the Fiscal Year Ended June 30, 2025 Countywide 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 Intoductory 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 ��28 Other Supplementary Information ■Schedule of Property Tax Transactions ��30 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 ��33 Audit Comments ■Audit Comments and Disclosures Required by State Regulations ��35 ■Report of Independent Auditors Required by Oregon State Regulations ��36 Financial Statements 2025 Countywide Law Enforcement District A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON INTRODUCTORY SECTION INTRODUCTORY SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 4 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Listing of Principal Officials As of June 30, 2025 ELECTED OFFICIALS Board оf County Commissioners Name Position Term Expiration Anthony DeBone, Chair Position 1 January 2027 Patti Adair, Vice Chair Position 3 January 2027 Philip Chang Position 2 January 2029 Other Elected Officers Name Office Term Expiration Scot Langton County Assessor January 2027 Steve Dennison County Clerk January 2027 Steve Gunnels County District Attorney January 2027 Kent VanderKamp County Sheriff January 2029 William Kuhn County Treasurer January 2027 Charles Fadeley Justice of the Peace January 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 2025 Countywide Law Enforcement District A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON FINANCIAL SECTION 6 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Report of Independent Auditors The Deschutes County Commissioners Countywide 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 Countywide Law Enforcement District (the District), a component unit of Deschutes County, Oregon, as of and for the year ended June 30, 2025, 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, 2025 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, issued by the Comptroller General of the United States (Government Auditing Standards). 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, 2025,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. COUNTYwIDE 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 COUNTYwIDE 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 GAAS, 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 GAAS. 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 GAAS. 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 of 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. COUNTYwIDE LAw ENFORCEmENT 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 12,2025, 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 12,2025, 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 Moore,Principal,for Baker Tilly US, LLP Eugene,Oregon December 12,2025 FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 Management’s Discussion and Analysis 10 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon management’s Discussion and Analysis As management of Countywide 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, 2025. Financial Highlights ■The assets of the Countywide Law Enforcement District exceeded its liabilities at June 30, 2025 by $17,133,834, all of which is unrestricted� ■As of June 30, 2025, Countywide Law Enforcement District’s governmental fund reported an ending fund balance of $16,519,409� Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Countywide 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 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 Countywide Law Enforcement District’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all Countywide Law Enforcement District’s assets and liabilities, 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 Countywide Law Enforcement District is improving or deteriorating� The Statement of Activities presents information showing how Countywide Law Enforcement District’s Net Position changed during the fiscal year ended June 30, 2025. 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 Countywide Law Enforcement District that are supported primarily by taxes (governmental activities)� The governmental activity of Countywide 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. Countywide Law Enforcement District, like other state and local government entities, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The Countywide 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 infor- mation may be useful in evaluating a government’s near-term financing requirements. Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE 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 understand the long-term impact of the government’s near-term financing decisions. A reconciliation from the Governmental Fund 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 Balance to the Government-wide Statement of Activities have been included in this report. Countywide Law Enforcement District reported activity in one governmental fund during the fiscal year ended June 30, 2025� Countywide Law Enforcement District adopts an annual budget for its fund� A budgetary comparison statement has been provided for this fund 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 pages 21-26 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 Countywide Law Enforcement District, assets exceed liabilities by $17,133,834 at June 30, 2025� All of the Net Position may be used to meet the District’s ongoing obligations to citizens and creditors� The District’s Net Position increased by $5,388,158 during the year ended June 30, 2025� A comparison of the summarized government-wide statements to the prior year is as follows: Statements of Net Position June 30, 2025 June 30, 2024 Change ASSETS Cash and investments $ 15,947,151 $ 11,100,235 $ 4,846,916 Property taxes receivable 689,707 645,441 44,266 Inventory 496,976 - 496,976 Total assets 17,133,834 11,745,676 5,388,158 NET POSITION Unrestricted 17,133,834 11,745,676 5,388,158 Total net position $ 17,133,834 $ 11,745,676 $ 5,388,158 FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 Management’s Discussion and Analysis 12 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Statements of Activities Year Ended June 30, 2025 Year Ended June 30, 2024 Change GENERAL REVENUES Property taxes levied for general purposes $ 40,307,593 $ 38,532,574 $ 1,775,019 Earnings on investments 925,889 677,378 248,511 Total revenues 41,233,482 39,209,952 2,023,530 EXPENSES Public safety 35,845,324 37,043,299 1,197,975 Change in net position 5,388,158 2,166,653 3,221,505 Net position, beginning of year 11,745,676 9,579,023 2,166,653 Net position, end of year $ 17,133,834 $ 11,745,676 $ 5,388,158 Governmental Activities Government-wide Financial Analysis (Continued) Governmental activities, the only type of activity of Countywide Law Enforcement District, increased Net Position by $5,388,158 during the fiscal year ended June 30, 2025. Net position increased because tax revenues and investment earnings were more than the payment made to Deschutes County Sheriff’s Office, pursuant to an inter-governmental agreement. Financial Analysis of the District’s Fund Countywide Law Enforcement District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Fund - The focus of Countywide Law Enforcement District’s governmental fund is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing Countywide 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, 2025, $16,519,409 is the reported ending fund balance for Countywide Law Enforcement District’s governmental fund� One measure of liquidity is the relationship of both the unassigned balance to the Fund’s total revenues� The fund balance as of June 30, 2025, for the General Fund, is 39% of total General Fund FY 2025 revenues� The fund balance of the Countywide Law Enforcement District’s General Fund increased by $5,335,965 during the fiscal year ended June 30, 2025. General Fund Budgetary Highlights Actual revenues exceeded budgeted revenues by $234,048� This is due to generally conservative estimates used for the FY 2025 budget� Property tax revenue was $111,574 less than estimated� The District contracts with Deschutes County for Deschutes County’s operational activities� The amount paid pursuant to the contract is based on the actual cost of providing such services, $36,432,849, which is $4,118,599 less than the amount appropriated� Capital Assets Countywide Law Enforcement District owns no capital assets� Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Government-wide Financial Analysis (Continued) Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 13 Long-Term Debt Countywide 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 operations without needing to issue tax anticipation notes� ■The District’s Assessed Valuation of Taxable Property increased by 4�7% from FY 2024 to FY 2025 to approximately $33�7 billion� Requests for Information This financial report is designed to provide a general overview to those parties interested in Countywide 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, 2025 14 COUNTYwIDE LAw ENFORCEmENT 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, 2025 Primary Government - Governmental Activities ASSETS Cash and investments $ 15,947,151 Property taxes receivable 689,707 Inventory 496,976 Total assets 17,133,834 NET POSITION Unrestricted 17,133,834 Total net position $ 17,133,834 Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 15 The notes to the financial statements are an integral part of this statement Statement of Activities For Fiscal Year Ended June 30, 2025 Primary Government - Governmental Activities EXPENSES Public safety $ 35,845,324 GENERAL REVENUES Property taxes levied for general purposes 40,307,593 Earnings on investments 925,889 Total general revenues 41,233,482 Changes in net position 5,388,158 Net position, beginning of year 11,745,676 Net position, end of year $ 17,133,834 FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 16 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon The notes to the financial statements are an integral part of this statement Balance Sheet – Governmental Fund - General Fund June 30, 2025 ASSETS Cash and investments $ 15,947,151 Property taxes receivable 689,707 Inventory 496,976 Total assets $ 17,133,834 DEFERRED INFLOw OF RESOURCES Unavailable revenue - property taxes $ 614,425 FUND BALANCE Nonspendable 496,976 Unassigned 16,022,433 Total fund balance 16,519,409 Total deferred inflow of resources and fund balance $ 17,133,834 Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 17 The notes to the financial statements are an integral part of this statement Reconciliation of Governmental Fund Balance Sheet for the General Fund to the Statement of Net Position June 30, 2025 Fund balance for the governmental fund $ 16,519,409 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� 614,425 Net position of governmental activities $ 17,133,834 FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 18 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon The notes to the 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, 2025 REVENUES Property taxes $ 40,255,400 Interest earnings 925,889 Total revenues 41,181,289 EXPENDITURES Public safety 35,845,324 Net change in fund balance 5,335,965 Fund balance, beginning of year 11,183,444 Fund balance, end of year $ 16,519,409 Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 19 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 the General Fund to the Statement of Activities For Fiscal Year Ended June 30, 2025 Net change in fund balance - total governmental fund $ 5,335,965 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� Increase / (decrease) in unavailable property taxes� 52,193 Changes in net position of governmental activities $ 5,388,158 FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 20 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon NOTES TO FINANCIAL STATEmENTS June 30, 2025 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� Inventory 22 I� Fund Balances 23 J� Net Position 23 K� Use of Estimates 23 Note 2 - Cash and Investments 23 Note 3 - Risk Management 23 Note 4 - Tax Abatement 24 Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE 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 Countywide 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 Deschutes County (the County) voters on November 7, 2006, for the purpose of providing a permanent source of funding for law enforcement services that are provided to all county residents� The District entered into an intergovernmental agreement dated 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 are supported by taxes and investment earnings, 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 on investments 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, 2025 Notes to Financial Statements 22 COUNTYwIDE 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 fund� 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� Note 1 - Organization and Summary of Significant Accounting Policies (Continued) F. Cash and Investments Cash and investments are comprised of funds held by the Deschutes County Treasurer, in the Deschutes County’s cash and investment pool� The District’s cash and investments participate in this pool rather than in 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 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� Investments are reported at fair value� 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% if paying two-thirds by November 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 2025 tax levy was $41,409,838� Tax revenue is considered available for expenditure upon receipt by the County, which serves as the interme- diary collecting agency� Uncollected property taxes are shown on the governmental balance sheet as receiv- ables. Collections within 60 days subsequent to year-end have been recognized as revenue 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. H. Inventory Inventory is valued at cost using the first in/first out (FIFO) method. For governmental funds, purchases of inventory are recorded as expenditures when purchased� Inventory of the governmental fund is reported as an asset with a corresponding offset to nonspendable fund balance. Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 23 Note 1 - Organization and Summary of Significant Accounting Policies (Continued) I. Fund Balances The Governmental Accounting Standards Board (GASB) Statement No� 54, Fund Balance Reporting and Govern- mental 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: 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� J. Net Position Net position represents the difference between assets and liabilities, all of which is not restricted. K. 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 - Cash and Investments As of June 30, 2025, the District had a deposit of $15,947,151 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, 2025 Notes to Financial Statements 24 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Note 4 - Tax Abatement As of June 30, 2025, 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) 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. Financial Statements For the Fiscal Year Ended June 30, 2025 FINANCIAL SECTION Countywide Law Enforcement District COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 25 Note 4 - Tax Abatement (Continued) 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 environ- mental 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 consec- utive 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� Commercial Buildings Under Construction (307�330) The purpose of Commercial Buildings under Construction is to encourage business investment in plant and equipment by delaying property taxes until a facility can generate cash revenue. Manufacturing firms do not commonly experience immediate cash flow. Certain commercial and industrial buildings are exempt from property taxation while they are under construction� A new structure or an addition is exempt from property taxation if meeting the following criteria on the January 1 assessment date: The property is under construction, including additions to an existing structure� ■No part of the new structure or improvement has been or is in service for any commercial use or occupancy� ■The property is being built for the purpose of earning income� ■The property is not to be occupied for at least one year after construction began in the case of any non-manufacturing facility. ■The property is not centrally assessed by the Department of Revenue� The exemption cannot be claimed for more than two consecutive years� Machinery and equipment at the building site also qualifies if it will be installed as real property in the structure. The property is listed on the county property tax assessment roll, but the assessment is canceled if proof that the property meets the above requirements is furnished to the assessor by April 1 of each assessment year� 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 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� Note 4 - Tax Abatement (Continued) FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 Notes to Financial Statements 26 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Note 4 - Tax Abatement (Continued) Tax Abatement For the fiscal year ended June 30, 2025, the District’s property tax revenues were abated by an estimated $434,327 under the following programs: Tax Abatement Program Taxes Abated Fiscal Year Ended June 30, 2025 Property for Low-income Rental $ 173,078 Enterprise Zone Businesses 200,285 Construction in Process in an Enterprise Zone 52,455 Solar Projects 8,509 Total property tax abated $ 434,327 For the fiscal year ended June 30, 2025, 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, 2025 28 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund Budgetary Basis For Fiscal Year Ended June 30, 2025 Budgeted Amounts Original Final Actual Variance with Final Budget REVENUES Taxes - property $ 40,366,974 $ 40,366,974 $ 40,255,400 $ (111,574) Investment earnings 400,000 400,000 745,622 345,622 Total revenues 40,766,974 40,766,974 41,001,022 234,048 EXPENDITURES Current - departmental: Public safety 40,551,448 40,551,448 36,432,849 4,118,599 Not allocated to organizational units: Contingency 10,932,473 11,662,513 - 11,662,513 Total expenditures 51,483,921 52,213,961 36,432,849 15,781,112 Net сhange in fund balance (10,716,947) (11,446,987) 4,568,173 16,015,160 Fund balance, budget basis - beginning of year 10,716,947 11,446,987 11,446,987 - Fund balance, budget basis - end of year $ - $ - 16,015,160 $ 16,015,160 Unrealized loss on investments (455,908) Inventory 496,976 Expenditure recognized on GAAP basis, not budgetary basis 463,181 Fund balance, GAAP basis - end of year $ 16,519,409 Other Supplementary Information FINANCIAL SECTION Financial Statements For the Fiscal Year Ended June 30, 2025 30 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Schedule of Property Tax Transactions June 30, 2025 Tax Year Beginning Balance and 2024-2025 Levy Adjustments Interest (Discounts) Collections Taxes Receivable June 30, 2025 FY 2025 $ 41,409,838 $ (25,963) $ (1,080,901) $ 39,876,172 $ 426,802 FY 2024 419,046 (19,409) 26,384 263,814 162,207 FY 2023 120,075 (4,295) 12,258 62,877 65,161 FY 2022 69,546 (2,925) 15,453 59,674 22,400 FY 2021 21,184 (1,841) 6,687 20,578 5,452 FY 2020 6,083 (1,573) 1,828 2,700 3,638 FY 2019 3,652 (449) 712 1,708 2,207 FY 2018 2,052 (236) 216 529 1,503 FY 2017 1,285 (198) 193 415 865 FY 2016 (2,407) (198) 342 676 (2,939) FY 2015 & Prior 4,925 (188) 1,624 3,950 2,411 Totals $ 42,055,279 $ (57,275) $ (1,015,204) 40,293,093 $ 689,707 Adjustments for accruals June 30, 2024 (83,209) June 30, 2025 75,282 Other tax distribution (29,766) Modified accrual basis tax revenue $ 40,255,400 COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 31 Financial Statements 2025 Countywide Law Enforcement District A COMPONENT UNIT OF DESCHUTES COUNTY, OREGON Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2025 Audit Comments and Government Auditing Standards Sections COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 33 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 Countywide 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 (Government Auditing Standards), the financial statements of the governmental activities and the major fund of the Countywide Law Enforcement District (the District), a component unit of Deschutes County,Oregon,as of and for the year ended June 30, 2025, 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 12,2025. 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. Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2025 34 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon 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 12,2025 Financial Statements For the Fiscal Year Ended June 30, 2025 Audit Comments and Government Auditing Standards Sections COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 35 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� Audit Comments and Government Auditing Standards Sections Financial Statements For the Fiscal Year Ended June 30, 2025 36 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Report of Independent Auditors Required by Oregon State Regulations The Deschutes County Commissioners Countywide 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 Countywide Law Enforcement District (the District), a component unit of Deschutes County,Oregon,as of and for the year ended June 30,2025,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 12,2025. 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. Financial Statements For the Fiscal Year Ended June 30, 2025 Audit Comments and Government Auditing Standards Sections COUNTYwIDE LAw ENFORCEmENT DISTRICT| A Component Unit of Deschutes County, Oregon 37 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 Moore,Principal,for Baker Tilly US, LLP Eugene, Oregon December 12,2025 38 COUNTYwIDE LAw ENFORCEmENT DISTRICT | A Component Unit of Deschutes County, Oregon Deschutes County 1300 NW Wall St, Suite 200 Bend, OR 97703 www.deschutes.org