2013 ORS § 294.085¹
Examining books and papers of county officers
(1) Twice each year while sitting for county business, the county court or board of county commissioners shall carefully examine all books and papers relating to the financial affairs of the county offices of county clerk, clerk of the county court, treasurer and sheriff of the county.
(2) The county clerk and clerk of the county court shall exhibit the numbered orders and vouchers referred to in ORS 294.090 (County orders and vouchers to be numbered to correspond to warrants drawn), together with the stubs of the warrants, and all other books and papers relating to the financial affairs of the county, for the inspection of the county court or board of county commissioners twice each year during the examination of financial affairs required by subsection (1) of this section. [Amended by 1985 c.565 §49; 2011 c.62 §1]