We manage county fiscal and debt information while helping to acquire the necessary goods and services to make our county run smoothly
Clackamas County has been awarded The Certificate of Achievement for Excellence in Financial Reporting. The Department of Finance centers its mission on the values of accountability, customer service and integrity. Our team serves the public and internal customers by providing timely and accurate fiscal information, evaluating financial alternatives and coordinating among departments to meet the county's public service goals. We also manage the efficient and accountable purchase and maintenance of fleet vehicles, the acquisition of county goods and services, and we maintain sound, healthy and accessible county buildings and other facilities, protecting the county's investment in our public spaces
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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.5391
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 Lodging Tax collections5391
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.5391
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.
- County department budgets and presentations
- Executive Summary 2018–2019
- Executive Summary 2017–2018
- Line item detail 2017–2018
|September||Quarterly Budget Committee planning session|
|November - December||
Board of County Commissioners meet to discuss budget priorities and goals and establish budget calendar
Quarterly Budget Committee planning session
|January||Budget Office prepares revenue estimates, calculates department cost allocations and personnel costs|
|February||Budget workshop for departments|
|March – April||
Quarterly Budget Committee planning session
Internal budget reviews with departments,
|May – June||Budget Committee holds public meetings and approves budget|
|June||Board of County Commissioners adopts budget|
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).5391
The Grants Financial Management workgroup provides professional services to all County Departments and Agencies. This includes but is not limited to: grants financial management, fiscal oversight, fiscal reporting, sub-recipient monitoring, and training. In addition, we compile the annual Schedule of Expenditures of Federal Awards (SEFA) and coordinate the annual audit of Federal Grants.
The Grants Management Manual is the policy of the county and was adopted by the Board of County Commissioners on May 10, 20165391
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.5391
The Red Soils Campus is a mixed-use, approximately 68-acre site in Oregon City. Most of Clackamas County’s government services and facilities are located at Red Soils.
The master plan aims to guide development of the campus over the next 20 years, integrating public civic areas, private commercial development, sustainable design and building practices, and open spaces.5391
View Financial Reports
Read financial reports from comprehensive annual financial reports to various district audits from years 2015 to now.
Transient Lodging Tax
This tax is paid by people staying overnight in all Clackamas County lodging establishments/transient lodging for a period of up to 30 consecutive calendar days (Transient Lodging Tax Ordinance 8.02). Operators or intermediaries renting transient lodging, must register with the county and collect a 6% tax from occupants.