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<p class="MsoNormal"><span style="font-size:11.0pt">FYI, the Department of Revenue annually offers local budget law training for cities, counties, and districts. They’re an excellent opportunity to learn what your city library, county library, or library district
has to do legally as part of their annual or biennial budget process. The training materials included on the local budget law website listed below also are excellent and easy to understand.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">See the message below for more information.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Cheers!<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:5.0pt"><b><span style="font-size:14.0pt;font-family:"Century Gothic",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:5.0pt"><b><span style="font-size:14.0pt;font-family:"Century Gothic",sans-serif;color:black;mso-ligatures:none">Buzzy Nielsen, MPP, MSI (he/him/his)
<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><span style="mso-ligatures:none">Program Manager for Library Support and Tribal Liaison</span><span style="font-size:11.0pt;line-height:115%;font-family:"Calibri",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="mso-ligatures:none">State Library of Oregon<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="mso-ligatures:none"><a href="mailto:buzzy.nielsen@slo.oregon.gov"><span style="color:#0563C1">buzzy.nielsen@slo.oregon.gov</span></a> | 971-375-3486 (text ok)<br>
<a href="https://www.oregon.gov/library/libraries"><span style="color:#0563C1">www.oregon.gov/library/libraries</span></a><u><span style="color:#0563C1"><o:p></o:p></span></u></span></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><a href="http://www.oregon.gov/library/libraries"><span style="color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="323" height="43" style="width:3.3645in;height:.4479in" id="Picture_x0020_1803337252" src="cid:image006.png@01DC8AB1.80CBB2F0" alt="Logo for the Library Support & Development Services division at the State Library of Oregon"></span></a><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> localbudget <localbudget-bounces@omls.oregon.gov>
<b>On Behalf Of </b>JITAN Jean * DOR<br>
<b>Sent:</b> Wednesday, January 21, 2026 6:25 AM<br>
<b>To:</b> localbudget@omls.oregon.gov<br>
<b>Subject:</b> [localbudget] 2026 Basic Local Budget Law Training Schedule<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"><a name="_Hlk156368551"></a><a name="_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><span style="font-size:14.0pt">The Oregon Department of Revenue is pleased to announce the 2026 Local Budget Law training sessions.<o:p></o:p></span></b></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">These free training sessions are for governing body members, budget committee members, finance directors, administrators, and
budget officers who participate in the budget process. <o:p></o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt"><o:p> </o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">For 2026, training sessions will be offered both
<b><u>in-person and virtually.</u></b> The in-person training sessions will cover the entire Local Budget Law process. The virtual sessions will be broken down into three different classes focusing on the different phases related to local budget law basics.
<o:p></o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt"><o:p> </o:p></span></span></span></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoNormal" style="mso-list:l3 level1 lfo3"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">Proposing the Budget</span></u></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">
– covering how to build a district budget including estimating property taxes, resources versus requirements, types of funds, and budget organization.
<o:p></o:p></span></span></span></li><li class="MsoNormal" style="mso-list:l3 level1 lfo3"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">Approving and Adopting the Budget
</span></u></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">– covering putting together a budget committee, the budget committee meeting, the process for revising and approving
the budget, the governing body's hearing on the budget, making changes to the approved budget, and budget resolutions adopting the budget.<o:p></o:p></span></span></span></li><li class="MsoNormal" style="mso-list:l3 level1 lfo3"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">Changes after Budget</span></u></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt"><o:p></o:p></span></span></span></li><li class="MsoNormal" style="mso-list:l3 level1 lfo3"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">Adoption</span></u></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">
– covering changes that can be made after the budget has been adopted including supplemental budgets, emergency provisions, and exceptions to local budget law<o:p></o:p></span></span></span></li></ol>
<p class="MsoNormal" style="margin-left:.5in"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt"><o:p> </o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><a name="_Hlk119939028"><b><span style="font-size:11.0pt">Registration is required for both in-person and virtual training sessions.
</span></b></a></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="mso-bookmark:_Hlk119939028"><span style="font-size:11.0pt">The training dates and times, along with links to register, are found on the
department’s </span></span></span></span><a href="https://www.oregon.gov/dor/programs/property/pages/local-budget.aspx"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="mso-bookmark:_Hlk119939028"><span style="font-size:11.0pt">Local
Budget Law webpage</span></span></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="mso-bookmark:_Hlk119939028"></span></span></span></a><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="mso-bookmark:_Hlk119939028"><span style="font-size:11.0pt">.
<i><u><o:p></o:p></u></i></span></span></span></span></p>
<span style="mso-bookmark:_Hlk119939028"></span>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">Training materials for all sessions are now available for download.
<o:p></o:p></span></span></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l2 level1 lfo6"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><span style="font-size:11.0pt">For virtual sessions</span></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">,
the specific PowerPoint presentations will be emailed after registration.<o:p></o:p></span></span></span></li><li class="MsoNormal" style="mso-list:l2 level1 lfo6"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><span style="font-size:11.0pt">For the in-person training</span></b></span></span><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><span style="font-size:11.0pt">,
the PowerPoint materials are available on the website.<o:p></o:p></span></span></span></li></ul>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_Hlk60917094"><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">NO Hard Copies of the training materials will</span></u></b></span></span><a name="_Hlk119939133"><span style="mso-bookmark:_Hlk156368551"><span style="mso-bookmark:_Hlk60917094"><u><span style="font-size:11.0pt">
<b>be provided at the in-person sessions.</b></span></u></span></span></a><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt"> Please visit our department’s
</span></u></b></span><a href="https://www.oregon.gov/dor/programs/property/pages/local-budget.aspx"><span style="mso-bookmark:_Hlk156368551"><b><span style="font-size:11.0pt">webpage</span></b></span><span style="mso-bookmark:_Hlk156368551"></span></a><span style="mso-bookmark:_Hlk156368551"><b><u><span style="font-size:11.0pt">
to download or print training materials. <o:p></o:p></span></u></b></span></p>
<span style="mso-bookmark:_Hlk156368551"></span>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="line-height:105%"><a href="http://www.oregon.gov/dor"><span style="font-size:9.0pt;line-height:105%;color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="115" height="38" style="width:1.1979in;height:.3958in" id="Picture_x0020_4" src="cid:image001.png@01DC8A9E.A1D503B0"></span></a><span style="font-size:9.0pt;line-height:105%;mso-ligatures:none"><o:p></o:p></span></p>
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<td width="236" valign="top" style="width:177.1pt;padding:0in 5.4pt 0in 5.4pt;height:4.0pt">
<p class="MsoNormal" style="line-height:105%"><b><span style="color:#165B9F;mso-ligatures:none">Jean Jitan MS, OPMA (she/her/hers)<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;mso-ligatures:none">Finance, Taxation & Exemption Analyst<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;mso-ligatures:none">971-600-4097<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><a href="https://www.oregon.gov/dor/"><b><span style="font-size:9.0pt;line-height:105%;font-family:"Arial",sans-serif;color:#165B9F;mso-ligatures:none">Oregon Department of Revenue</span></b></a><span style="font-size:9.0pt;line-height:105%;color:#165B9F;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:4.0pt;line-height:105%;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><a href="https://www.facebook.com/ORrevenue/"><span style="font-size:4.0pt;line-height:105%;color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="14" height="14" style="width:.1458in;height:.1458in" id="Picture_x0020_6" src="cid:image002.png@01DC8A9E.A1D503B0"></span></a><span style="font-size:4.0pt;line-height:105%;mso-ligatures:none">
</span><a href="https://www.linkedin.com/company/oregon-department-of-revenue"><span style="font-size:4.0pt;line-height:105%;color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="14" height="14" style="width:.1458in;height:.1458in" id="Picture_x0020_7" src="cid:image003.png@01DC8A9E.A1D503B0"></span></a><span style="font-size:4.0pt;line-height:105%;mso-ligatures:none"> </span><a href="https://www.youtube.com/@ORRevenue/videos"><span style="font-size:4.0pt;line-height:105%;color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="22" height="14" style="width:.2291in;height:.1458in" id="Picture_x0020_8" src="cid:image004.png@01DC8A9E.A1D503B0"></span></a><span style="font-size:4.0pt;line-height:105%;mso-ligatures:none"> </span><a href="https://twitter.com/ORRevenue"><span style="font-size:4.0pt;line-height:105%;color:windowtext;mso-ligatures:none;text-decoration:none"><img border="0" width="14" height="14" style="width:.1458in;height:.1458in" id="Picture_x0020_9" src="cid:image005.png@01DC8A9E.A1D503B0" alt="Shape
Description automatically generated with medium confidence"></span></a><span style="font-size:4.0pt;line-height:105%;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:8.0pt;line-height:105%;mso-ligatures:none"><o:p> </o:p></span></p>
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<li class="MsoNormal" style="color:#0563C1;mso-list:l0 level1 lfo9"><i><span style="color:windowtext;mso-ligatures:none">Please take this brief
</span></i><span style="color:windowtext"><a href="https://www.surveymonkey.com/r/8R2LCNK"><i><span style="color:blue;mso-ligatures:none">survey</span></i></a></span><i><span style="color:windowtext;mso-ligatures:none"> to tell us how we’re doing. Thank you!
</span></i><i><u><span style="mso-ligatures:none"><o:p></o:p></span></u></i></li></ul>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">CONFIDENTIALITY NOTICE: This email may contain information that is privileged, confidential or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context
or otherwise that you have received this email in error, please advise me immediately by reply email, keep the contents confidential, and immediately delete the message and any attachments from your system. Data Classification: Level CL2 – Limited.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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