Budget - Library District Financial Information

The Library District was established in 2008 when voters approved a countywide Library District for Clackamas County. 

• The Library District is a County Service District formed under ORS Chapter 451.
• The permanent rate approved by voters in November 2008 was $0.3974 dollars per thousand of assessed value.

The District functions as a fiscal agent by distributing property tax revenues raised to participating local governments who operate libraries within Clackamas County. The small city of Johnson City is the only area in Clackamas County that is not part of the Library District.  These funds are used for the operations and support of one Clackamas County Library branch, Oak Lodge, and 11 city libraries:

100% of all funds collected are distributed to public libraries within Clackamas County for library operations. As part of their explanation of the Library District proposal, the Board of County Commissioners indicated to voters that the County will provide all necessary administrative support to the Library District for the collection and distribution of property tax revenues and will provide staff support to the Library District Board and the Library District Advisory Committee. There is no operating budget and the Library District has no staff.

Budgets

Each year by June 30 the Board is required to adopt a budget for the upcoming fiscal year. Fiscal years run from July 1 through the following June 30. This annual budget serves as the foundation for the District's financial planning and control. The budget is prepared by fund in accordance with Oregon Budget Law.

Adopted budgets, presentations, notices and videos are available on the Clackamas County Budget Presentations page.

Financial Reports

The District is also required to have an annual independent audit and prepare an Annual Financial Report (AFR). The AFR provides information based upon the revenues and expenditures for government-wide and fiduciary activities in accordance with Government Auditing Standards.

The Library District of Clackamas County Report of Independent Auditors and Financial Statements with Supplementary Information is available on the Clackamas County Financial Report page.

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