Services Departments Government


The Audit Manager oversees and coordinates production of the County's Comprehensive Annual Financial Report (CAFR). The Government Finance Officers Association of the United States and Canada has awarded certificates of Achievement for Excellence in Financial Reporting to Clackamas County for its CAFR for each of the fiscal years ended June 30, 1991, through the year ended June 30, 2009. The Certificate of Achievement is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government financial reports.

Accounts Payable

The finance staff processes payment requests on a weekly basis for goods and services received by the County and for employee travel and mileage. They also maintain the payable vendor listings and the Federal 1099 tax information and reporting.

Accounts Receivable

The finance staff receipts and processes for deposit all payments received in the Finance Division. They also prepare and send invoices to both internal and external customers for services provided by various County departments. They also monitor and report Transient Room Tax collections.

Grant Accounting

The finance staff does the financial reporting and accounting for numerous grants which are administered through various departments of the County. If you are seeking information regarding grant applications, etc. please contact the Health, Housing and Human Services (H3S) Administrative Office at (503) 655-8590 or the appropriate H3S Division.


The Budget Office is responsible for coordinating the budget process throughout the year. The cycle begins with analysis of departmental funding requests, continues through Budget Committee review and approval, and Board of County Commissioners adoption of the budget for the new fiscal year. The process continues as the year unfolds with revenue and expenditure monitoring and budget changes as approved by the Board. The Budget Office also produces the County cost allocation and indirect cost plans.

The Government Finance Officers Association of the United States and Canada has given its Distinguished Budget Presentation Award to Clackamas County for each fiscal year since that beginning July 1, 1993. This award recognizes the effectiveness of the budget as a policy document, operating guide, financial plan and communications device as determined through an extensive review process. This award is difficult to attain and we are proud to continue to receive it.

Budget Basis

The County budgets its funds on the modified accrual basis of accounting. Revenues are recognized when they become both "measurable" (the amount can be determined) and "available" (collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period). Expenditures are recognized when they are incurred.

Financial reports are prepared in accordance with the guidelines established by the Government Finance Officers Association of the United States and Canada (GFOA). The annual budget conforms to Generally Accepted Accounting Principles (GAAP) unless such procedures prevent compliance with Oregon governmental accounting regulations as stipulated by statute. Differences between the budget basis and GAAP are reconciled at year-end as shown in the Comprehensive Annual Financial Report (CAFR).

Budget Adoption Process

November - DecemberPrepare budget calendar - set goals.
JanuaryPrepare revenue estimates.
January – FebruaryDepartments prepare budget requests.
March - AprilEnter and Review Budgets.
MayBudget committee holds public meetings and approves Budget.
JuneBudget is adopted by Board of County Commissioners.


Payroll processes bi-weekly paychecks for over 2,000 County employees as well as Housing Authority, Mental Health and Community Solutions clients, Election Board and Workers' Compensation checks and reports to PERS.

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Contact Us

2051 Kaen Road
Oregon City, OR 97045 map

(503) 742-5400
Fax (503) 742-5401

Facilities Management
(503) 557-6416
Fax (503) 655-8658

Monday through Thursday 7:00 am to 6:00 pm