Budget - Library District Financial Information

The Library District was established in 2008 when voters approved a countywide Library District for Clackamas County. 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 by the District's permanent rate to participating local governments who operate libraries within Clackamas County. These funds are used for the operations and support of one Clackamas County Library branch, Oak Lodge, and 11 city libraries:

  • Canby
  • Estacada
  • Gladstone
  • Happy Valley
  • Lake Oswego
  • Milwaukie
  • Molalla
  • Oregon City
  • Sandy (including a branch at Hoodland)
  • West Linn
  • Wilsonville.

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.

Each year, 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. For the fiscal year ended June 30, 2018, the auditors at Moss Adams LLP issued an opinion that the District's financial statements, "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, 2018, and the respective changes in financial position and the respective budgetary comparisons for the year then ended in conformity with accounting principles generally accepted in the United States of America."

Name of View
Library Service District Budget Committee


FY 2020-21 Proposed Budget Adopted Budget
FY 2019-20   Adopted Budget
FY 2018-19   Adopted Budget
FY 2017-18   Adopted Budget
FY 2016-17   Adopted Budget
FY 2015-16   Adopted Budget
FY 2014-15   Adopted Budget
FY 2013-14   Adopted Budget